Michigan Compiled Laws
Act 175 of 2004 - Streamlined Sales and Use Tax Revenue Equalization Act (205.171 - 205.191)
Section 205.184a - Component, Part, or Battery for Heavy Earthmoving Equipment; Tax Credit on Core Charge Attributable to Recycling Fee, Deposit, or Disposal Fee; Refund.

Sec. 14a.
A person who paid sales tax on a core charge attributable to a recycling fee, deposit, or disposal fee for a component, part, or battery for heavy earthmoving equipment may calculate a credit and seek a refund from the department under this act in an amount equal to the sales tax paid.
History: Add. 2010, Act 333, Imd. Eff. Dec. 21, 2010