The Supreme Court has rejected an appeal from Ford Motor Co.'s financing arm that sought a $16 million refund of taxes paid to the state of Michigan.

The justices did not comment Tuesday in leaving in place a state appeals court ruling that said Ford was not entitled to refunds of sales taxes on vehicles that were purchased by people who later could not make their loan payments.

Ford challenged a state law that requires the sales tax be paid up front and prohibits auto makers from recouping some of the taxes when buyers default on their loans. The company said the state retroactively changed its tax law in conflict with a Supreme Court ruling that limits retroactive tax legislation.