Reports and Legal Resources
Reports on the various taxes that the Department of Treasury administers as well as Treasury's annual reports and other revenue and budget reports.
- Internal Policy Directives
Internal Policy Directives are prepared to provide guidance to department staff to insure uniformity in tax administration.
- 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.
- Letter Rulings
A Letter Ruling is a formal document setting forth the position of the Michigan Department of Treasury (Department) on specific tax matters. It is issued to taxpayers by the Department in response to a particular tax issue. Letter Rulings help to promote uniform application of tax laws and to provide guidance to taxpayers. A Letter Ruling is prospective in nature. It provides a taxpayer with assurance regarding the tax ramification of a future transaction. The Department is bound by a Letter Ruling only for the specific transaction and only for the tax period indicated.
The various Divisions of the Department of Treasury are guided by State statutes, Administrative Rules, court cases, Revenue Administrative Bulletins, State Tax Commission Bulletins, Internal Policy Directives, and Letter Rulings.
- Taxpayer Notices
Latest Treasury notices to taxpayers.
- Taxpayers Rights Handbook Also see Taxpayer's Rights During an Audit brochure and Working Together Taxpayer's Rights & Responsibilities.
- Tax Policy Newsletters
New and archived newsletters from the Bureau of Tax Policy.