Preliminary information for the Wholesale Marihuana Tax is now available.
1993 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 2016-20 for further information.
| Number | Act | Title | Notes |
|---|---|---|---|
| 1993-01 | Revenue Act | Disclosure of Tax Return Information | Replaces 1989-40 |
| 1993-02 | Revenue Act | Interest Rate | See Most Current Interest Rate RAB |
| 1993-03 | Sales and Use Tax | Taxation of Prescription Drugs |
Replaces 1992-12 Replaced by 2024-21 |
| 1993-04 | Single Business Tax | Land Removed from a Farmland Development Rights Agreement | |
| 1993-05 | Use Tax | Use Tax Base of Tangible Personal Property Affixed to Real Estate by Contractors/Manufacturers | Replaces 1990-36 Replaced by 2016-24 |
| 1993-06 | Sales and Use Tax | Road Treatments | |
| 1993-07 | Sales Tax | Delivery Services by Retailers | Replaces 1990-11 Replaced by 2002-11 |
| 1993-08 | Sales and Use Tax | Interstate Commerce Carriers | Replaced by 2016-2 |
| 1993-09 | Income Tax | Reporting and Utilizing a Net Operating Loss For Michigan Income Tax and Household Income Purposes | Replaces 1989-60 Replaced by 1998-03 |
| 1993-10 | Single Business Tax, Sales and Use Tax | Enterprise Zone Act Sales and Use Tax Exemptions and Single Business Tax Credit | Replaces 1988-01 |
| 1993-11 | Single Business Tax, Income Tax | Availability of Community Foundation Tax Credit for Tax Year 1993 and List of Certified Community Foundations for Tax Year 1993 | |
| 1993-12 | Revenue Act | Interest Rate | See Most Current Interest Rate RAB |
| 1993-13 | Diesel | Disclosure of Revoked Diesel Fuel Retailer's Licenses | |
| 1993-14 | Revenue Act | Credit or Refund of Overpayment of Taxes or Credits in Excess of Tax Due and Applicable Interest | Replaced by 1996-04 Replaces 1989-36 |
| 1993-15 | Revenue Act | Statute of Limitations to Collect an Assessment | Replaces 1989-37 Replaced by 2019-21 |