Daimlerchrysler Corp. v. Department of Treasury

Fetitioner DaimlerChrysler Corporation appeals as of right the Tax Tribunal’s order granting, in respondent Department of Treasury’s favor, summary disposition of petitioner’s claim for a refund of state motor fuel tax petitioner paid pursuant to the Motor Fuel Tax Act (MFTA), MCL 207.1001 et seq., on fuel that petitioner purchased and placed in the fuel tanks of newly made vehicles sold to out-of-state dealers. We affirm.

I. FACTS AND PROCEDURAL HISTORY

In the fuel tank of each vehicle manufactured by petitioner and relevant to this appeal, petitioner placed a certain amount of fuel.…