2000 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.

2000 Revenue Administrative Bulletins
Number Act Title Notes
2000-01 Revenue Interest Rates Replaces 1999-06
Replaced by 2000-07
2000-02 S Notice of Change of Prepaid Gasoline Sales Tax Rate Replaces 1999-08
Replaced by
2000-10
2000-03 S, U Sales and Use Tax Direct Payment Requirements  
2000-04 S, U Sales and Use Tax  - Industrial Processing  Replaces 1988-14
2000-05 SBT, IIT Michigan Tax Treatment of Federal Qualified Subchapter S Subsidiary (QSub) Election  
2000-06 Revenue Withdrawal of Letter Rulings RAB 2016-20 supersedes
definition of Letter Ruling
2000-07 Revenue Interest Rates

Replaces 2000-01
Replaced by 2001-01

2000-08 SBT, IIT List of Certified Community Foundations For Tax Year 2000 Single Business Tax Credit and Income Tax Credit  
2000-09 IIT Individual Income Tax Relief From Joint and Several Liability on Joint Returns Replaces 1988-50
2000-10 S Notice of Change of Prepaid Gasoline Sales Tax Rate Replaces 2000-02
Replaced by 2002-01