The Michigan Department of Treasury has been made aware that some "Reminder of Tax Due" letters sent to taxpayers contain an incorrect toll-free (1-800) TTY number, which may connect callers to a potential scam. Taxpayers with questions regarding unpaid individual income taxes are asked to contact the Treasury directly at 517-636-4486. We apologize for any confusion or concern this may have caused.
2025 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 as 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.
RABs in this list are available by clicking on the RAB number.
| Number | Act | Title | Replaces | Replaced By |
| 2025-1 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of February 2025 | 2024-22 | 2025-2 |
| 2025-2 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of March 2025 | 2025-1 | 2025-3 |
| 2025-3 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of April 2025 | 2025-2 | 2025-4 |
| 2025-4 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of May 2025 | 2025-3 | 2025-7 |
| 2025-5 | Revenue Act | Successor Liability | 2018-19 | |
| 2025-6 | Revenue Act | Interest Rate (For Period: July 1, 2025 through December 31, 2025) | 2024-16 | 2025-13 |
| 2025-7 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of June 2025 | 2025-4 | 2025-8 |
| 2025-8 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of July 2025 | 2025-7 | 2025-9 |
| 2025-9 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of August 2025 | 2025-8 | 2025-10 |
| 2025-10 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of September 2025 | 2025-9 | 2025-11 |
| 2025-11 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of October 2025 | 2025-10 | 2025-12 |
| 2025-12 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of November 2025 | 2025-11 | 2025-14 |
| 2025-13 | Revenue Act | Interest Rate (For Period: January 1, 2026 through June 30, 2026) | 2025-6 | |
| 2025-14 | Sales | Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of December 2025 | 2025-12 | |
| 2025-15 | Revenue Act | Penalty Provisions | 2022-24 | |
| 2025-16 | MBT | List of Education Foundations for Tax Year 2025 Michigan Business Tax Credit | ||
| 2025-17 | MBT | List of Community Foundations for Tax Year 2025 Michigan Business Tax Credit |