Mich. Comp. Laws § 207.1032: Use of motor fuel for nontaxable purpose; refund.

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.