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 |
|---|---|---|---|
| 1990-01 | Sales and Use Tax | Agricultural Production |
Replaces 1989-6 Replaced by 1991-11 |
| 1990-02 | Sales and Use Tax | Storage Facilities | Replaces 1989-05 |
| 1990-03 | Sales and Use Tax | Exemption Application for Non-Profit Entities | Replaced by 1995-03 |
| 1990-04 | Use Tax | Tax Base for Vehicles, Aircraft, Watercraft, Mobile Homes, Off-Road Vehicles, and Snowmobiles | Replaced by RAB 2017-26 |
| 1990-05 | Revenue Act | Penalty Provisions | Replaced by 1991-16 Replaces 1989-53 |
| 1990-06 | Income Tax | Michigan Residents Working Abroad | Replaced by 2002-5 |
| 1990-07 | Sales Tax | Food for Human Consumption | Replaced by 1991-18 |
| 1990-08 | Income Tax | Treatment of Passive Activity Losses | |
| 1990-09 | Sales Tax | Effective Coupon Rebates, Discounts on the Sales Tax Base | Replaced by 1995-06 |
| 1990-10 | Revenue Act | Deficiency Interest Rate | See Most Current Interest Rate RAB |
| 1990-11 | Sales Tax | Sales Tax Treatment of Delivery Charges | Replaced by 1993-07 |
| 1990-12 | Income Tax | Homestead Property Tax Credit When Property Taxes Are Adjusted for Prior Years | Replaced by 2021-25 |
| 1990-13 | Severance Tax | Allowable Marketing Costs Deductions | Replaced by 1992-09 |
| 1990-14 | Sales Tax | Payment of Sales Tax by Mobile Home Dealers | Replaced by 1991-20 |
| 1990-15 | Sales Tax | Sale of Auto by a Leasing Company and Other Sellers Not Licensed by Secretary of State | Replaces 1989-62 Replaced by 2020-11 |
| 1990-16 | Diesel | Requirements for Sellers and Purchasers of Diesel Fuel | Replaces 1988-03 |
| 1990-17 | Revenue Act | Privately Printed Tax Returns - Requirements and Permissible Uses | Replaced by 1994-02 |
| 1990-18 | Department of Treasury Field Offices | Replaced by 1991-10 | |
| 1990-19 | Single Business Tax, Income Tax | Availability of Community Foundation Credit for Tax Year 1990 and List of Certified Community Foundations for Tax Year 1990 |
Replaced by 1990-28 |
| 1990-20 | Motor Fuel | Motor Fuel 2% Evaporation and Loss Deduction, Current Billing Rate | |
| 1990-21 | Motor Fuel | Wholesale Distributor 2% Evaporation and Loss Deduction Consignment Sales Absence of 1/3 Loss Deduction | Replaced by 2002-09 |
| 1990-22 | Income Tax | Income Tax Treatment of a Child's Unearned Income | |
| 1990-23 | Income Tax | Nonresident Credit for Tax Imposed by State of Residence | |
| 1990-24 | Sales and Use Tax | Sales and Use Tax Guidelines for Veterinarians | |
| 1990-25 | Revenue Act | Penalty Provisions | Replaced by 1991-16 |
| 1990-27 | Single Business Tax, Income Tax | Certification of Community Foundations for 1991 | |
| 1990-28 | Single Business Tax, Income Tax | Updated Listing of Certified Community Foundations for Tax Year 1990 | Replaces 1990-19 |
| 1990-29 | Diesel | Consignment Sales of Diesel Fuel | |
| 1990-30 | Sales Tax | Notice of Change of Prepaid Gasoline Sales Tax Rate | Replaced by 1991-06 |
| 1990-31 | Sales and Use Tax | Exemption for Foreign Diplomatic Personnel | Replaced by 2009-06 |
| 1990-32 | Sales and Use Tax | Exemption and Requirements- Radio, TV, Farm | Replaced by 2002-15 |
| 1990-33 | Environmental Protection | Environmental Protection Regulation Fee | Replaces 1989-67 and revokes Letter Ruling 89-69 Replaced by 2014-12 |
| 1990-34 | Single Business Tax | Single Business Tax Base of a No Fault Insurer Collecting Premiums to the Catastrophic Claims Association | |
| 1990-35 | Single Business Tax | Treatment of Terminated Pension Plans | |
| 1990-36 | Use Tax | Use Tax Base of Tangible Personal Property Affixed to Real Estate by a Manufacturer/Contractor | Replaced by 1993-5 |
| 1990-37 | Use Tax | Limited Use Tax Exemption on the Transfer of Motor Vehicles, Aircraft, Watercraft, Mobile Homes, Off-Road Vehicles, and Snowmobiles Among Relatives and Others | Replaces 1989-66 Replaced by 1998-04 |