PA Act 403 of 2000 took effect April 1, 2001.

>	Motor Fuel Tax Laws
>	Qualifications
>	To request a Refund Claim Form, contact Special Taxes Division at (517) 636-4600

Taxes on gasoline, aviation fuel and diesel fuel may qualify for a full or partial refund if the fuel is used: 

• For a purpose other than the operation of a motor vehicle on a public road.
• In a vehicle for transporting school students under a certificate of authority issued by the Michigan Department of Transportation under 1933 PA 254. section 476.5 of the Michigan compiled laws.
• By a person operating a gasoline powered passenger vehicle of a capacity of 5 or more or a diesel powered passenger vehicle of a capacity of 10 or more under a municipal franchise, license, permit, agreement, or grant.
• In a vehicle operated by a community action agency as described in title II of the economic opportunity act of 1964, Public Law 88-452.
• By the federal, state, or local government 
• By private, nonprofit, parochial, or denomination schools for use in school buses  used to transport students to and from school and  authorized school functions
• For operating a motor vehicle with a common fuel supply tank from which motor fuel is used both to propel the vehicle and to operate attached equipment.
• In Charter Boats or commercial fishing boats.
• For tax free sales to governmental entities
• For tax free sales to private, nonprofit, parochial, or denomination schools for use in school buses  used to transport students to and from school and  authorized school functions.

Exported fuel may also qualify for a refund if both Michigan and the destination fuel tax has been paid.

Exceptions:

• If the purchase of motor fuel is charged to a credit card issued to an eligible government entity, the issuer of the card shall bill the government entity without the tax and seek a refund.

The refund claim for gasoline and diesel fuel taxes must be filed within 18 months of the date of purchase of the fuel.  The refund claim for aviation fuel or marine fuel must be filed within six months of the date of purchase of the fuel. 

Claims may be filed more often than once during the filing period.  Falsification of any invoice supporting a claim causes the whole claim to be disallowed.

Retailer/Fuel Vendors who make tax free sales of gasoline to governmental entities or private, nonprofit, parochial, or denominational schools.  A schedule will be required with each claim in lieu of invoices.  Invoices will be requested periodically to verify sales.   A letter outlining specific requirements will be sent with your initial claim form.