Reports and Legal

Internal Policy Directives are prepared to provide guidance to department staff to insure uniformity in tax administration.

The various Divisions of the Department of Treasury are guided by State statutes, Administrative Rules, Court cases, Revenue Administrative Bureau Bulletins, Property Tax Commission Bulletins and Letter Rulings.

A Letter Ruling is formal correspondence that expresses the position of the Department on one or more specific tax matters.  A Letter Ruling sets forth the Department’s position on a particular tax issue related to a specific future transaction. It provides the requesting taxpayer with assurance regarding the tax consequences of a that transaction. As provided in MCL 205.6a(1), other taxpayers may rely on a Letter Ruling issued after September 30, 2006.  Such reliance, however, is limited to the specific facts and issues addressed in the Letter Ruling, and is subject to subsequent changes in law or written revocation.  Letter Rulings are edited to remove any identifying taxpayer information.

Reports on the various taxes that the Department of Treasury administers as well as Treasury's annual reports and other revenue and budget reports.

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.

Latest Treasury notices to taxpayers.

• Taxpayer Rights and Responsibilities Brochure
• Taxpayer Rights During an Audit Brochure
• Taxpayer Rights Handbook
  • Note: The Taxpayer Rights Handbook is currently being updated. Please utilize the Administrative Rules and the Taxpayer Brochure instead.

A Technical Advice Letter is informal correspondence issued in response to a request from a taxpayer for technical assistance with respect to one or more specific  tax matters. Technical Advice Letters can be, but are not necessarily, prospective in nature. Only the taxpayer identified in a Technical Advice Letter may rely upon the letter.  Because of the volume of Technical Advice Letters issued each year and their more informal nature, only Technical Advice Letters issued by the Tax Policy Division of the Bureau of Tax Policy will be published on the Department’s website. Published Technical Advice Letters are edited to remove any identifying taxpayer information.