The web Browser you are currently using is unsupported, and some features of this site may not work as intended. Please update to a modern browser such as Chrome, Firefox or Edge to experience all features Michigan.gov has to offer.
1997 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.
|1997-01||S, U||Commercial Radio and TV Broadcasters||Replaces 1989-65|
|1997-02||IIT||Treatment of Deferred Compensation||Replaces 1988-15|
|1997-03||Revenue||Interest Rate||See Most Current Interest Rate RAB|
|1997-04||Revenue||Interest Rate||See Most Current Interest Rate RAB|
|1997-05||SBT, IIT||List of Certified Community Foundations for 1997|