Michigan Refund of Fees, Other than Franchise Fees, is a program from the Michigan Department of Treasury that provides refunds to businesses that have paid certain taxes, fees, and assessments that are not related to the franchise tax. These include taxes and fees such as the Michigan Business Tax (MBT), the Michigan Retailers’ Occupation Tax (ROT), the Michigan Utility Tax, the Michigan Insurance Premium Tax, Michigan Liquor Taxes, and certain local taxes and assessments. The refund is based on the amount of the taxes or fees paid and is available to businesses that have paid the taxes or fees in the current or previous three tax years. There are four different types of Michigan Refund of Fees, Other than Franchise Fees, available: the Michigan Retailers’ Occupation Tax Refund, the Michigan Business Tax Refund, the Michigan Utility Tax Refund, and the Michigan Insurance Premium Tax Refund.