Taxes - Mi40. RAB 2001-2 describes provisions of the SBT related to the tax base of a foreign person for tax years beginning in or after 2000. Does RAB 2001-2 apply to the MBT?

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Mi40. RAB 2001-2 describes provisions of the SBT related to the tax base of a foreign person for tax years beginning in or after 2000. Does RAB 2001-2 apply to the MBT?
No, RAB 2001-2 does not apply to the MBT as the MBT's statutory provisions are distinctly different from those in the SBT. Additionally, RABs issued to provide guidance under the SBT are not directly applicable to the MBT.