State Codes and Statutes
Statutes > Michigan > Chapter-207 > Act-403-of-2000 > Section-207-1040MOTOR FUEL TAX ACT (EXCERPT)
Act 403 of 2000
207.1040 Tax refund on contaminated, lost, or destroyed motor fuel; exception.
Sec. 40.
(1) A person may seek a refund for tax paid under this act on motor fuel that is:
(a) Accidentally contaminated by dye or another contaminant, including but not limited to gasoline that is mixed with diesel fuel, if the resulting product cannot be used to operate a motor vehicle on the public roads or highways without violating this act or other state or federal law.
(b) Accidentally lost or destroyed as a direct result of a sudden and unexpected casualty loss.
(2) This refund does not apply if the person has been reimbursed for the cost of the tax by an insurance company for the loss or contamination.
History: 2000, Act 403, Eff. Apr. 1, 2001
