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1988 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. If you would like a copy of a RAB that is not available by clicking on the RAB number, please call the Tax Policy Division at 517-373-9600.

1988 Revenue Administrative Bulletins
Number Act Title Notes
1988-01 SBT, S, U Enterprise Zone Act, Sales and Use Tax Exemptions and Single Business Tax Credit Replaced by 1993-10
1988-02 Revenue Deficiency Interest Rate See Most Current Interest Rate RAB
1988-03 Motor Fuel Requirements for Sellers &Purchasers of Diesel Fuels Replaced by 1990-16
1988-04 Motor Fuel Liquefied Petroleum Gas,Licensing, Collecting, and Remitting Tax Replaced by 2002-6
1988-05 Motor Fuel Gasoline Losses at Tax Free Terminal Facilities; Requirements for Calibrating Gasoline Meters  
1988-06 Motor Fuel Computation of Gas Tax Proper Measurement of Taxable Gallonage See Supplemental 2002-7
1988-07 Motor Fuel Sales of Gasoline to the Federal Government, State of Michigan and Political Subdivisions  
1988-08 Motor Fuel Gasoline Tax Refunds See Supplemental 2002-8
1988-09 Motor Fuel Bonding Requirements for Gasoline Wholesalers  
1988-10 Motor Fuel Wholesale Distributor - 2% Evaporation and Loss Deduction in Computing the Gasoline Tax Due  
1988-11 Motor Fuel Registration Requirements underMotor Carrier Act  
1988-12 Motor Fuel Responsibility for Reporting Diesel Fuel Used by Motor Carriers in Leased Commercial Vehicles  
1988-13 Motor Fuel Record Requirements for Diesel Fuel Dealers and Motor Carriers  
1988-14 S, U Industrial Processing Replaced by 2000-04
1988-15 IIT, W Taxability of Deferred Compensation Replaced by 1997-02
1988-16 IIT S Corporation Distributive Income and Losses  
1988-17 IIT Reciprocal Agreements  
1988-18 IIT Railroad Employee Benefits Replaced by 1989-57
1988-19 IIT Taxability of Income as Beneficiary of a Trust Replaced by 2015-15
1988-20 IIT Statute of Limitations for Issuing an Assessment or Refund Based on a Federal Audit  
1988-21 IIT Homestead Property Tax Credit, Permanent Resident of a Nursing Home Replaced by 2002-2 
1988-22 IIT Individual Retirement Accounts(IRA) Replaced by 2017-21
1988-23 IIT Property Tax Credit Partial Use of Homestead for Business Purposes Replaced by 2002-3
1988-24 IIT Homestead Property Tax Credit When Husband and Wife Share Homestead Replaced by 2002-4
1988-25 IIT Deduction of Retirement and Pension Benefits Received from a Public Retirement System of Another State Replaced by 2018-21
1988-26 IIT Allocation of Interest Income  
1988-27 IIT Taxability of Cafeteria Plan Benefits  
1988-28 IIT Taxability of Foster Care Payments  
1988-29 IIT Taxability of Interest Income Derived from Bonds Issued by the Commonwealth of Puerto Rico or Its Authority  
1988-30 IIT Taxability of Teachers Insurance and Association of American College Retirement Equity Fund Annuity Plans Replaced by RAB 2017-25
1988-31 IIT Taxability of Partner's Guaranteed Payments  
1988-32 SBT Sales Tax Exemption and Single Business Tax Credit for High Technology Businesses  


S, U Newspaper Supplements  


S, U Drop Shipments - Final Consumer Replaced by 2002-10
1988-35 S, U Carpeting  
1988-36 S, U Storage Facilities Replaced by 1989-05
1988-37 S, U Taxability of Energy Supplied to Public Assistance Recipients Replaced by 1992-01
1988-38 S, U Airline Meals Replaced by 1991-08
1988-39 S, U Lessors Replaced by 2015-25
1988-40 S Automotive Emissions Testing  
1988-41 S, U Computer Software Replaced by 1999-05
Replaces 1987-07
1988-42 S Catered Meals Replaced by 2020-25
1988-43 IIT Capital Gains & Losses Reported on Schedule D  
1988-44 IIT Income under the Claim of Right Doctrine IRC 1341 Replaced by 1994-09
1988-45 IIT Municipal Bonds - Original Issue Discount  
1988-46 IIT Household Income Defined Replaced by 2015-18
1988-47 IIT Taxability of Income Derived on an Indian Reservation  
1988-48 IIT Taxability of Personal Service Income Received by a Nonresident Professional Athlete Replaced by RAB 2018-27
1988-49 IIT Underpayment of Estimated Income Tax  
1988-50 IIT Innocent Spouse Relief Replaced by 2000-9