{"data":{"id":"us-mi/mich.-comp.-laws-207.1048","jurisdiction":"us-mi","citation":"Mich. Comp. Laws § 207.1048","heading":"Refund claim; requirements; filing date; investigation; deduction in lieu of refund; interest.","body":"Sec. 48.\n\nIn order to make a refund claim under this act, a person shall do all of the following:\n\nFile the claim on a form or in a format prescribed by the department.\n\nProvide the information required by the department including, but not limited to, all of the following:\n\nThe total amount of motor fuel purchased based on the original invoice unless the department waives this requirement.\n\nThe total amount of tax paid.\n\nA statement that the fuel was used for an exempt purpose or by an exempt user.\n\nA statement that the fuel was paid for in full.\n\nA statement printed on the form that the claim is made under penalty of perjury.\n\nComply with any specific requirement described in sections 32 to 47.\n\nSign the claim.\n\nFile the claim not more than 18 months after the date the motor fuel was purchased.\n\nFor purposes of this section, the filing date of a claim is the earlier of the date the claim was postmarked by the United States postal service or the date the claim was received by the department.\n\nThe department may make any investigation it considers necessary before refunding tax paid under this act to a person but in any case may investigate a refund after the refund has been issued and within 4 years from the date of issuance of refund.\n\nIn any case where a refund would be payable to a licensee who files a report under this act, the licensee may claim a deduction on the report filed under section 70 in lieu of the refund. If a licensee claims a deduction on the report, the licensee shall attach the claim for refund form to the report.\n\nThe department shall pay interest on a refund claim in accordance with the requirements of section 30 of 1941 PA 122, MCL 205.30.","path":["MI Code","Chapter 207","Act Act-403-of-2000"],"source_url":"https://www.legislature.mi.gov/Laws/MCL?objectName=mcl-207-1048","current_through":"2026-08-14","vintage":"open-us-law v2026.08, retrieved 2026-09-14","retrieved_at":"2026-09-14T18:32:31Z","sha256":"324f76a1a71886bf44b7645592d3014f0f6223d2db10c530d54c79edb6f8b11b","source_id":"us-mi","stale":false,"prev":"us-mi/mich.-comp.-laws-207.1047","next":"us-mi/mich.-comp.-laws-207.1051"},"notice":"GroundRules: Original legal text. Not legal advice."}