2010 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.

2010 Revenue Administrative Bulletins
Number Act Title Notes
2010-1 MBT

Unitary Business Group Control Test

 

2010-2 MBT

Unitary Business Group Relationship Tests

 

2010-3 Revenue Interest Rate Replaces RAB 2009-7
Replaced by RAB 2010-6
2010-4 Sales Tax Notice of Change in Prepaid Gasoline Sales Tax Rate Replaces RAB 2009-5
2010-5 MBT Where Benefit of Services is Received  
2010-6 Revenue Interest Rate Replaces RAB 2010-3
2010-7 IIT Flow Through Entity Withholding Tax Replaces RAB 2003-4
2010-8 IIT Flow Through Entity Withholding Tax Issues on Composite Returns  
2010-9 IIT and MBT List of Certified Community Foundations for Tax Year 2010Michigan Business Tax Credit and Individual Income Tax Credit  
2010-10 MBT List of Certified Education Foundations for Tax Year 2010 Michigan Business Tax Credit