Sec. 6b.
A taxpayer may claim a credit or refund for returned goods or a refund less an allowance for use made for a motor vehicle returned under 1986 PA 87, MCL 257.1401 to 257.1410, as certified by the manufacturer on a form provided by the department.
History: Add. 2004, Act 173, Eff. Sept. 1, 2004