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
Last modified: October 10, 2016