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1989 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.

1989 Revenue Administrative Bulletins
Number Act Title Notes
1989-01 Sales Payment of Sales Tax by Mobile Home Dealers Replaced by 1990-14
1989-02 IIT Income from Indian Treaty - Fishing Activities Replaced by 1991-14
1989-03 Use Use Tax Base of Tangible Property Affixed to Real Estate by Manufacturer/Contractor Replaced by 1990-36
1989-04 SBT, IIT Certification Procedures for MI Community Foundation SBT Credit and Income Tax Credit Replaced by 1992-02
1989-05 Sales, Use Storage Facilities Replaced by 1990-02
1989-06 Sales Agricultural Production Amendments Replaced by 1990-1
1989-07 Sales Federal Credit Unions Replaced by 1989-64
1989-08 IIT Deductibility of Expenses Incurred to Carry Obligations of States Other Than Michigan
1989-09 IIT Capital Gains and Losses
1989-10 IIT Tax Exempt Status of Income from US Obligations Replaced by 2020-22
1989-11 IIT Taxability of Discharge of Indebtedness, Inclusion in Household Income
1989-12 IIT Filing Requirements, Deductions, and Exemptions for Dependent Individuals
1989-13 Severance Native Gas
1989-14 Severance Filing Severance Tax Returns
1989-15 Severance Tax Rate on Marginal and Stripper Oil and Liquid Phase Condensate Production Replaced by 1992-08
1989-16 Severance Liability of Common Purchaser
1989-17 Severance Liability of Audit Deficiencies
1989-18 Severance Marketing Costs Replaced by 1992-05
1989-19 Severance Notice to Common Purchaser of Marketing Deductions for Use in Determining the Wellhead Value for Severance Tax Computations Replaced by 2019-23
1989-20 Severance Lease Use Gas Taxability Replaced by 2019-23
1989-21 Severance Payment to Producers for Processing Fees Subject to the Severance Tax
1989-22 Severance Severance Tax Not In Lieu of Other Taxes
1989-23 Severance Information Notice to Michigan Taxpayers Following Davis v Michigan Department of Treasury
1989-24 Cigarette Taxability of Cigarette Losses
1989-25 Cigarette Bonding Requirements for Taxpaying Cigarette Accounts
1989-26 Cigarette Cigarette Sales on Installations Operated by the Federal Government
1989-27 Cigarette Cigarette Tax Applicability to Michigan Correctional Facilities
1989-28 Cigarette Cigarette Sales to Tribe Members of Authorized Indian Communities
1989-29 Cigarette Cigarette Sales to Games of Chance
1989-30 Cigarette Cigarette and Tobacco Central Hotline Reporting Network - CATCH Program
1989-31 Cigarette Dual Cigarette Tax Registration for Chain Stores
1989-32 Cigarette Taxability of Cigarette Vending Machine Inventories
1989-34 Revenue Issuance of Bulletins and Letter Rulings Replaces 1987-02
Replaced by 2016-20
1989-35 Revenue Challenge of Assessment, Decision or Order Limited by Statute Replaced by 1994-01
1989-36 Revenue Credit or Refund of Overpayment of Taxes or Credits in Excess of Tax Due and Applicable Interest Replaced by 1993-14
1989-37 Revenue Statute of Limitation to Collect Assessment Replaced by 1993-15
1989-38 Revenue Officer Liability
1989-39 Revenue Interpretations of Terms and Disclosure
1989-40 Revenue Disclosure of Tax Information, Subpoenas, Court Orders and Search Warrants Replaced by 1993-01
1989-41 Inheritance Penalty and Interest Provisions
1989-42 Inheritance Notice Required for Releasing Holders
1989-43 Inheritance Automatic Waivers of Notice and/or 15-Day Waiting Period for Transfers of a Decedent's Property
1989-44 Inheritance Computation of Present Clear Market Value
1989-45 SBT Capital Acquisition Deduction Replaced by 1992-03
1989-46 SBT Jurisdictional Standard Replaced by 1998-01
1989-47 SBT Agriculture Exemption
1989-48 SBT Entities Under Common Control
1989-49 SBT Consolidated or Combined Reporting
1989-50 Revenue Inchoate Tax Liens
1989-51 SBT Small Business Credit and Statutory Exemption for Part-Year Shareholders/Partners
1989-52 Intangibles S Corp Income Deductions
1989-53 Revenue Penalty Provisions Replaced by 1990-05
Replaces 1986-01
1989-54 SBT Taxation of Real Estate Mortgage Investment Conduits (REMICs)
1989-55 SBT, IIT List of Certified Community Foundations for 1989 Replaced by 1989-58
1989-56 Sales, Use Taxability of Dry Hole or Dry Well Casing for Oil and Gas Well Drilling Operations
1989-57 IIT Railroad Employee Benefits Replaced by 1991-13
Replaces 1988-18
1989-58 SBT, IIT List of Certified Community Foundations for 1989 Replaces 1989-55
1989-59 SBT, IIT Certification of Community Foundations for 1990
1989-60 IIT Reporting and Utilizing a Net Operating Loss for Michigan Income Tax and Household Income Purposes Replaced by 1993-09
1989-61 Sales, Use Revised Bad Debt Guidelines Replaced by 2015-27
1989-62 Sales Sale of Auto by Leasing Company Replaced by 1990-15
1989-63 Sales Tax Base Used in Determining Sales Tax Liability on Food and Beverage at Fund Raiser Events Replaced by 1991-19
1989-64 Sales Federal Credit Unions and Federal Home Loan Banks Replaces 1989-07
1989-65 Sales, Use Exemption for Commercial Radio and TV Broadcasters Replaced by 1997-01
1989-66 Use Transfer of Vehicles Among Relatives Replaced by 1990-37
1989-67 Env Environmental Protection Regulation Fee Replaced by 1990-33
1989-68 Revenue Deficiency Interest Rate See Most Current Interest Rate RAB
1989-69 SBT Information Notice to Single Business Tax Taxpayers Concerning Caterpillar Inc. v Michigan Department of Treasury