2012 Revenue Administrative Bulletins

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.

2012 Revenue Administrative Bulletins
Number Act Title Notes
2012-1 Sales Tax Notice of Change in Prepaid Gasoline Sales Tax Rate Replaces RAB 2011-3
2012-2 Sales Tax Notice of Change in Prepaid Gasoline Sales Tax Rate Replaces RAB 2012-1
2012-3 Revenue Act Interest Rate Replaces RAB 2011-4
2012-4 Revenue Act Interest Rate Replaces RAB 2012-3
2012-5 MBT List of Certified Community Foundations for Tax Year 2012 Michigan Business Tax Credit Tax Year 2012
2012-6 MBT List of Certified Education Foundations for Tax Year 2012 Michigan Business Tax Credit Tax Year 2012
Number
Act
Title
Notes
Sales Tax
Notice of Change in Prepaid Gasoline Sales Tax Rate
Replaces RAB 2011-3
Sales Tax
Notice of Change in Prepaid Gasoline Sales Tax Rate
Replaces RAB 2012-1
Revenue Act
Interest Rate
Replaces RAB 2011-4
Revenue Act
Interest Rate
Replaces RAB 2012-3
MBT
List of Certified Community Foundations for Tax Year 2012 Michigan Business Tax Credit
Tax Year 2012
MBT
List of Certified Education Foundations for Tax Year 2012 Michigan Business Tax Credit
Tax Year 2012