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.
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.
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.
