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1998 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.

1998 Revenue Administrative Bulletins
Number Act Title Notes
1998-08 SBT, IIT List of Certified Community Foundations for 1998  
1998-07 Revenue Interest Rates Replaces 1998-02
Replaced by 1999-03
1998-06 SBT The Effect of Michigan Catastrophic Claims Association Refunds on the Single Business Tax Base of Motor Vehicle Insurers  
1998-05 Income Tax Individual Income Tax Treatment of Motor Vehicle Insurance Premium Refunds  
1998-04 Use Tax Limited Use Tax Exemption on the Transfer of Motor Vehicles, Aircraft, Watercraft, Mobile Homes, Off-road Vehicles, and Snowmobiles Between Relatives and Others Replaces 1990-37
Replaced by 2002-19
1998-03 Income Tax Income Tax - Computing and Using a Net Operating Loss for Michigan Income Tax and Household Income Purposes Replaces 1993-09
1998-02 Revenue Interest Rates Replaces 1997-04
1998-01 SBT Single Business Tax Nexus Standards Replaces 1989-46