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1998 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.
|1998-08||SBT, IIT||List of Certified Community Foundations for 1998|
|1998-07||Revenue||Interest Rates||Replaces 1998-02
Replaced by 1999-03
|1998-06||SBT||The Effect of Michigan Catastrophic Claims Association Refunds on the Single Business Tax Base of Motor Vehicle Insurers|
|1998-05||Income Tax||Individual Income Tax Treatment of Motor Vehicle Insurance Premium Refunds|
|1998-04||Use Tax||Limited Use Tax Exemption on the Transfer of Motor Vehicles, Aircraft, Watercraft, Mobile Homes, Off-road Vehicles, and Snowmobiles Between Relatives and Others||Replaces 1990-37
Replaced by 2002-19
|1998-03||Income Tax||Income Tax - Computing and Using a Net Operating Loss for Michigan Income Tax and Household Income Purposes||Replaces 1993-09|
|1998-02||Revenue||Interest Rates||Replaces 1997-04|
|1998-01||SBT||Single Business Tax Nexus Standards||Replaces 1989-46|