{"data":{"id":"us-mi/mich.-comp.-laws-207.1033","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 207.1033","heading":"Use of motor fuel for nonhighway purposes; refund not applicable for snowmobile, off-road vehicle, or certain vessel.","body":"Sec. 33.\n\nAn end user may seek a refund for tax paid under this act on motor fuel used by the person for nonhighway purposes. However, a person shall not seek and is not eligible for a refund for tax paid on motor fuel used in a snowmobile, off-road vehicle, or vessel as defined in the natural resources and environmental protection act, 1994 PA 451, MCL 324.101 to 324.90106.","path":["MI Code","Chapter 207","Act Act-403-of-2000"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-1033","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"49c0e8b1b1108b8e7f9d82f2bf2c153e6974fc8222b30b2b4ae8012f2a108233","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-207.1032","next":"us-mi/mich.-comp.-laws-207.1034"},"notice":"GroundRules: Original legal text. Not legal advice."}