Section 207.1045 - Tax refund for common fuel supply tank propelling vehicle and operating attached equipment.
MOTOR FUEL TAX ACT (EXCERPT)
Act 403 of 2000
207.1045 Tax refund for common fuel supply tank propelling vehicle and operating attached equipment.
Sec. 45.
(1) An end user operating a motor vehicle with a common fuel supply tank from which motor fuel is used both to propel the vehicle and to operate attached equipment may seek a refund for tax paid under this act on diesel fuel consumed from that fuel supply tank in the amount of 15% of the tax paid.
(2) Notwithstanding subsection (1), an end user operating a motor vehicle with a common fuel supply tank from which diesel fuel is used both to propel the vehicle and to operate attached equipment may seek a refund for tax paid under this act on diesel fuel consumed from that fuel supply tank in an amount that is more than 15% of the tax paid if the operator provides evidence to the department that a refund or deduction of more than 15% is justified. The department shall determine the evidence that is necessary under this section to justify a refund of more than 15% of the tax paid.
(3) A refund provided under this section only applies to a motor vehicle that is used by the end user exclusively for business or other commercial purposes and does not apply to an automobile whether or not it is used by the end user for business or other commercial purposes.
(4) If the department determined before the effective date of this section that a class of motor vehicles with attached equipment was eligible for a motor fuel refund in an amount different than 15% of the tax paid, that percentage shall apply to those motor vehicles on and after the effective date of this section unless, following notice and hearing, a later determination under subsection (2) is made.
(5) As used in this section, “attached equipment” means equipment used by the end user in the regular course of his or her business that is powered by diesel fuel from the common fuel supply tank. Attached equipment includes, but is not limited to, certain pumping, spraying, seeding, spreading, shredding, lifting, winching, dumping, cleaning, mixing, processing, and refrigeration equipment. Attached equipment does not include a heater, air conditioner, radio, or any other equipment that is used in the cab of the motor vehicle and does not include any other equipment that the department reasonably determines does not meet this definition.
History: 2000, Act 403, Eff. Apr. 1, 2001