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A Revenue Administrative Bulletin (RAB) is a directive issued
by the
Bureau of Tax Policy. Its purpose is to promote uniform application of
tax laws throughout the State by the Bureau of
Tax Policy personnel and provide information and guidance to taxpayers.
A Revenue Administrative Bulletin states the official position of the
Department, has the status of precedent in the disposition of cases
unless and until revoked or modified, and may be relied on by taxpayers
in situations where the facts, circumstances and issues presented are
substantially similar to those set forth in the Bulletin. A taxpayer
must consider the effects of subsequent legislation, regulations, court
decisions and Bulletins when relying on a Revenue Administrative
Bulletin. See RAB 1989-34 for further information.
Many of the RABs in this list are
available by clicking on the RAB number. If you need an RAB which is
not available here, please call
1-800-367-6263 and we will mail one to you.
| Number |
Act |
Title
|
Notes |
| 1998-08 |
SBT, IIT |
List of
Certified Community Foundations for 1998 |
|
| 1998-07 |
Revenue |
Interest
Rates |
Replaces 1998-02
Replaced by 1999-03 |
| 1998-06 |
SBT |
The
Effect of Michigan Catastrophic Claims Association Refunds on the
Single Business Tax Base of Motor Vehicle Insurers |
|
| 1998-05 |
Income Tax |
Individual
Income Tax Treatment of Motor Vehicle Insurance Premium Refunds |
|
| 1998-04 |
Use Tax |
Limited
Use Tax Exemption on the Transfer of Motor Vehicles, Aircraft,
Watercraft, Mobile Homes, Off-road Vehicles, and Snowmobiles Between
Relatives and Others |
Replaces
1990-37
Replaced by 2002-19 |
| 1998-03 |
Income Tax |
Income
Tax - Computing and Using a Net Operating Loss for Michigan Income Tax
and Household Income Purposes |
Replaces
1993-09 |
| 1998-02 |
Revenue |
Interest
Rates |
Replaces
1997-04 |
| 1998-01 |
SBT |
Single
Business Tax Nexus Standards |
Replaces
1989-46 |
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