Michigan Administrative Code
Department - Treasury
Customer Service Bureau
Airport Parking Tax
Section R. 207.125 - Deduction allowed for full credit or refund arising from cancellation of charge for transaction
Universal Citation: MI Admin Code R. 207.125
Current through Vol. 24-04, March 15, 2024
Rule 5.
(1) The department shall allow a deduction on the return for a credit or refund issued by a person engaged in the business of providing an airport parking facility to a customer for a cancellation of the charge for the transaction only when the person engaged in the business of providing an airport parking facility gives a credit or refund for the full amount of the charge for the transaction and the reimbursement of the excise tax.
(2) The department shall not allow a deduction for a partial credit or partial refund of the charge for the transaction and reimbursement of the excise tax.
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