Michigan Compiled Laws § 207.1040 Tax Refund On Contaminated, Lost, Or Destroyed Motor Fuel; Exception.

***** 207.1040 THIS SECTION IS AMENDED EFFECTIVE JANUARY 1, 2017: See 207.1040.amended *****

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

Compiler's Notes: Enacting section 2 of Act 468 of 2014 provides:"Enacting section 2. This amendatory act does not take effect unless House Joint Resolution UU of the 97th Legislature becomes a part of the state constitution of 1963 as provided in section 1 of article XII of the state constitution of 1963."House Joint Resolution UU was presented to the electors as Proposal 15-1 at the May 5, 2015 special election. The proposal to amend the constitution was not approved by the voters and Act 468 of 2014 does not go into effect.

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Last modified: October 10, 2016