207.1032 Use of motor fuel for nontaxable purpose; refund. Sec. 32. If a person pays the tax imposed by this act and uses the motor fuel for a nontaxable purpose as described in sections 33 to 47, the person may seek a refund of the tax. To obtain a refund, the person shall comply with the requirements set forth in section 48. History: 2000, Act 403, Eff. Apr. 1, 2001
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