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Motor Fuel Tax Refund
PA Act 403 of 2000 took effect April 1, 2001.
Taxes on gasoline, aviation fuel and diesel fuel may qualify for a full or partial refund if the fuel is used:
Exported fuel may also qualify for a refund if both Michigan and the destination fuel tax has been paid.
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 fuelmust 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.
Timely filing will be determined by the post mark date of the claim form. Original invoices must be filed with the claim form.
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