Section 207.1155 - Liquefied petroleum gas tax; eligibility for refund. - Michigan Statutes

MOTOR FUEL TAX ACT (EXCERPT)
Act 403 of 2000

207.1155 Liquefied petroleum gas tax; eligibility for refund.

Sec. 155.

(1) Each of the following persons is entitled to a refund of the tax on liquefied petroleum gas imposed by this act:

(a) A person consuming liquefied petroleum gas for any purpose other than the operation of a motor vehicle on the public roads or highways of this state.

(b) The federal government, state government, or a political subdivision of this state consuming liquefied petroleum gas in a motor vehicle owned and operated or leased and operated by the federal government, state government, or political subdivision of this state.

(c) A person consuming liquefied petroleum gas in the operation of a passenger vehicle of a capacity of 5 or more under a municipal franchise, license, permit, agreement, or grant, upon which gas the tax imposed by this section has been paid.

(2) To obtain a refund, a person shall file a claim with the department within 18 months after the date of purchase, as shown on the invoice and shall comply with the requirements set forth in section 48.

(3) A claim for refund shall be on a form or in a format prescribed by the department and shall have attached the original invoice that was provided to the purchaser.

(4) A person who sells liquefied petroleum gas shall provide the purchaser with an invoice showing the amount of gas purchased, the date of purchase, and the amount of tax paid.

History: 2000, Act 403, Eff. Apr. 1, 2001