2014 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.

Number
Act
Title
Notes
Michigan Business Tax
List of Certified Education Foundations for Tax Year 2013
 
Michigan Business Tax
List of Certified Community Foundations for Tax Year 2013
 
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of February 2014
Replaces 2013-16
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of March 2014
Replaces 2014-3
Corporate Income Tax
Michigan Corporate Income Tax Nexus Standards
 
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of April 2014
Replaces 2014-4
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of May 2014
Replaces 2014-6
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of June 2014
Replaces 2014-7
Revenue Act
Interest Rate
Replaces RAB 2013-15
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of July 2014
Replaces 2014-8
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of August 2014
Replaces 2014-10
Environmental Protection
Environmental Protection Regulatory Fee
Replaces 1990-33
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of September 2014
Replaces 2014-11
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of October 2014
Replaces 2014-13
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of November 2014
Replaces 2014-14
Revenue Act
Interest Rate
Replaces RAB 2014-9
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of December 2014
Replaces RAB 2014-15
Sales Tax
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of January 2015
Replaces RAB 2014-17