Mich. Comp. Laws » Michigan Compiled Laws / Chapter 207 / Act 403 of 2000
Michigan Compiled Laws

Mich. Comp. Laws § 207.1032 (2026)

Use of motor fuel for nontaxable purpose; refund.

✓ current as of July 2026
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MOTOR FUEL TAX ACT


Act 403 of 2000


207.1032 Use of motor fuel for nontaxable purpose; refund.

Sec. 32.

    If a person pays the tax imposed by this act and uses the motor fuel for a nontaxable purpose as described in sections 33 to 47, the person may seek a refund of the tax. To obtain a refund, the person shall comply with the requirements set forth in section 48.

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

Notes of Decisions
Cited in 5 cases, 2006–2018 · leading case: Daimlerchrysler Corp. v. Dep't of Treasury, 708 N.W.2d 461 (Mich. Ct. App. 2006).
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Daimlerchrysler Corp. v. Dep't of Treasury, 708 N.W.2d 461 (Mich. Ct. App. 2006). · cites it 3× “3 According to § 32 of the MFTA, MCL 207.1032: If a person pays the tax imposed by this act and uses the motor fuel for a nontaxable purpose as described in sections 33 to 47, the person may seek a refund of the tax.”
Autoalliance Int'l, Inc v. Dep't of Treasury, 766 N.W.2d 1 (Mich. Ct. App. 2009). “MCL 207.1032 permits a taxpayer to seek a refund of the taxes paid on motor fuel used for the nontaxable purposes described under MCL 207.”
DaimlerChrysler Corp. v. Michigan Dep't of Treasury, 724 N.W.2d 279 (Mich. 2006). “As a consequence, I agree with the Court of Appeals that under the instant circumstances petitioner is not entitled to a refund of the motor fuel tax under MCL 207.1032. MICHAEL F. CAVANAGH, J., dissents and states as follows: I dissent from the majority's decision to deny leave…”
Ford Motor Co. v. Dep't of Treasury (Mich. Ct. App. 2018). “Similarly, MCL 207.1032 provides: If a person pays the tax imposed by this act and uses the motor fuel for a nontaxable purpose as described in sections 33 to 47, the person may seek a refund of the tax.”
Ford Motor Co. v. Dep't of Treasury (Mich. Ct. App. 2018). “Similarly, MCL 207.1032 provides: If a person pays the tax imposed by this act and uses the motor fuel for a nontaxable purpose as described in sections 33 to 47, the person may seek a refund of the tax.”
Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.