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

Mich. Comp. Laws § 207.1033 (2026)

Use of motor fuel for nonhighway purposes; refund not applicable for snowmobile, off-road vehicle, or certain vessel.

✓ current as of July 2026
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MOTOR FUEL TAX ACT


Act 403 of 2000


207.1033 Use of motor fuel for nonhighway purposes; refund not applicable for snowmobile, off-road vehicle, or certain vessel.

Sec. 33.

    An end user may seek a refund for tax paid under this act on motor fuel used by the person for nonhighway purposes. However, a person shall not seek and is not eligible for a refund for tax paid on motor fuel used in a snowmobile, off-road vehicle, or vessel as defined in the natural resources and environmental protection act, 1994 PA 451, MCL 324.101 to 324.90106.

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

Notes of Decisions
Cited in 5 cases, 2006–2018 · leading case: Autoalliance Int'l, Inc v. Dep't of Treasury, 766 N.W.2d 1 (Mich. Ct. App. 2009).
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Autoalliance Int'l, Inc v. Dep't of Treasury, 766 N.W.2d 1 (Mich. Ct. App. 2009). · cites it 12× “1032 permits a taxpayer to seek a refund of the taxes paid on motor fuel used for the nontaxable purposes described under MCL 207.1033 to MCL 207.1047. In order to obtain a refund, the taxpayer must comply with the requirements of MCL 207.”
Daimlerchrysler Corp. v. Dep't of Treasury, 708 N.W.2d 461 (Mich. Ct. App. 2006). “*532 In a proposed order, the hearing referee opined that, under the current MFTA, only an end user may seek a refund for nonhighway purposes under § 33 (MCL 207.1033) and § 39. However, he noted that petitioner “does not claim a refund under these sections.”
DaimlerChrysler Corp. v. Michigan Dep't of Treasury, 724 N.W.2d 279 (Mich. 2006). “1003(o), and therefore has failed to show that it qualifies as an "end user" under MCL 207.1033( o ) and MCL 207.1039. 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…”
Ford Motor Co. v. Dep't of Treasury (Mich. Ct. App. 2018). “Section 33 of the act, MCL 207.1033, permits a taxpayer who is an “end user” to seek a refund for tax paid on motor fuel used by the person for nonhighway purposes.”
Ford Motor Co. v. Dep't of Treasury (Mich. Ct. App. 2018). “Section 33 of the act, MCL 207.1033, permits a taxpayer who is an “end user” to seek a refund for tax paid on motor fuel used by the person for nonhighway purposes.”
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