The Michigan 3891 form serves as a crucial tool for businesses seeking to reclaim prepaid sales tax on gasoline. Issued by the Michigan Department of Treasury, this form operates under the authority of Public Act 167 of 1933. While the filing process is voluntary, it provides an essential avenue for businesses to recover overpayments related to gasoline sales tax. To complete the form, businesses must provide their name, Federal Employee Identification Number (FEIN), and address details. Additionally, they are required to specify the tax reporting period and the amount of overpayment. The form concludes with a certification section, where the authorized representative must affirm the accuracy of the information provided, under penalty of perjury. Once completed, the form can be submitted via fax or mail to the Michigan Department of Treasury's Customer Contact Division. For any inquiries, businesses can reach out to the department directly. This process not only aids in financial recovery but also reinforces the importance of accurate tax reporting for businesses operating in Michigan.