{"data":{"id":"us-mi/mich.-comp.-laws-207.1039","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 207.1039","heading":"Tax refund on motor fuel or leaded racing fuel used in husbandry implement or other nonhighway purpose.","body":"Sec. 39.\n\nAn end user may seek a refund for tax paid under this act on motor fuel or leaded racing fuel used in an implement of husbandry or otherwise used for a nonhighway purpose not otherwise expressly exempted under this act. However, a person shall not seek and is not eligible for a refund for tax paid on gasoline or leaded racing 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-207-1039","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"e195d3924f68f2bf1f8ee7a6243d1e8747e92fa74f258f6cb8a992ed6396980d","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-207.1037","next":"us-mi/mich.-comp.-laws-207.1040"},"notice":"GroundRules: Original legal text. Not legal advice."}