Section 207.1041 - Tax refund on gasoline used in community action agency vehicle.
MOTOR FUEL TAX ACT (EXCERPT)
Act 403 of 2000
207.1041 Tax refund on gasoline used in community action agency vehicle.
Sec. 41.
An end user may seek a refund for tax paid under this act on gasoline used in a passenger vehicle of a capacity of 5 or more under a municipal franchise, license, permit, agreement, or grant, respectively, a person operating a passenger vehicle for the transportation of school students under a certificate of authority issued by the state transportation department pursuant to section 5 of article II of the motor carrier act, 1933 PA 254, MCL 476.5, and a community action agency as described in former title II of the economic opportunity act of 1964, Public Law 88-452, which are not a part or division of a political subdivision of this state. A community action agency shall make the refund a state-contributed nonfederal share to grants received by the community action agency from the community services administration under former title II of the economic opportunity act of 1964.
History: 2000, Act 403, Eff. Apr. 1, 2001