Marijuana Retailers Excise (MRE) Tax
Homeowner's Principal Residence Exemption
Property Tax Forfeiture and Foreclosure
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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 2016-20 for further information.
| Number | Act | Title | Notes |
|---|---|---|---|
| 1988-01 | Single Business Tax, Sales and Use Tax | 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 Under Motor 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 | Sales and Use Tax | Industrial Processing | Replaced by 2000-04 |
| 1988-15 | Income Tax, Withholding Tax | Taxability of Deferred Compensation | Replaced by 1997-02 |
| 1988-16 | Income Tax | S Corporation Distributive Income and Losses | |
| 1988-17 | Income Tax | Reciprocal Agreements | |
| 1988-18 | Income Tax | Railroad Employee Benefits | Replaced by 1989-57 |
| 1988-19 | Income Tax | Taxability of Income as Beneficiary of a Trust | Replaced by 2015-15 |
| 1988-20 | Income Tax | Statute of Limitations for Issuing an Assessment or Refund Based on a Federal Audit | |
| 1988-21 | Income Tax | Homestead Property Tax Credit, Permanent Resident of a Nursing Home | Replaced by 2002-2 |
| 1988-22 | Income Tax | Individual Retirement Accounts (IRA) | Replaced by 2017-21 |
| 1988-23 | Income Tax | Property Tax Credit Partial Use of Homestead for Business Purposes | Replaced by 2002-3 |
| 1988-24 | Income Tax | Homestead Property Tax Credit When Adults Other Than Husband and Wife Share Homestead | Replaced by 2002-4 |
| 1988-25 | Income Tax | Deduction of Retirement and Pension Benefits Received from a Public Retirement System of Another State | Replaced by 2018-21 |
| 1988-26 | Income Tax | Allocation of Interest Income | |
| 1988-27 | Income Tax | Taxability of Cafeteria Plan Benefits | |
| 1988-28 | Income Tax | Taxability of Foster Care Payments | |
| 1988-29 | Income Tax | Taxability of Interest Income Derived from Bonds Issued by the Commonwealth of Puerto Rico or Its Authority | |
| 1988-30 | Income Tax | Taxability of Teachers Insurance and Association of American College Retirement Equity Fund Annuity Plans | Replaced by 2017-25 |
| 1988-31 | Income Tax | Taxability of Partner's Guaranteed Payments | |
| 1988-32 | Single Business Tax | Sales Tax Exemption and Single Business Tax Credit for High Technology Businesses | |
| Sales and Use Tax | Newspaper Supplements | ||
| Sales and Use Tax | Drop Shipments - Final Consumer | Replaced by 2002-10 | |
| 1988-35 | Sales and Use Tax | Carpeting | |
| 1988-36 | Sales and Use Tax | Storage Facilities | Replaced by 1989-05 |
| 1988-37 | Sales and Use Tax | Taxability of Energy Supplied to Public Assistance Recipients | Replaced by 1992-01 |
| 1988-38 | Sales and Use Tax | Airline Meals | Replaced by 1991-08 |
| 1988-39 | Sales and Use Tax | Lessors | Replaced by 2015-25 |
| 1988-40 | Sales Tax | Automotive Emissions Testing | Replaces Position Paper SUW 84-007 |
| 1988-41 | Sales and Use Tax | Computer Software | Replaced by 1999-05 Replaces 1987-07 |
| 1988-42 | Sales Tax | Catered Meals | Replaced by 2020-25 |
| 1988-43 | Income Tax | Capital Gains & Losses Reported on Schedule D | |
| 1988-44 | Income Tax | Income under the Claim of Right Doctrine IRC 1341 | Replaced by 1994-09 |
| 1988-45 | Income Tax | Municipal Bonds - Original Issue Discount | |
| 1988-46 | Income Tax | Household Income Defined | Replaced by 2015-18 |
| 1988-47 | Income Tax | Taxability of Income Derived on an Indian Reservation | |
| 1988-48 | Income Tax | Taxability of Personal Service Income Received by a Nonresident Professional Athlete | Replaced by 2018-27 |
| 1988-49 | Income Tax | Underpayment of Estimated Income Tax | Replaced by 2021-17 |
| 1988-50 | Income Tax | Innocent Spouse Relief | Replaced by 2000-9 |