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Corporate Income Tax - Revenue Administrative Bulletins
Corporate Income Tax - 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.
Corporate Income Tax - Revenue Administrative Bulletins
| Number | Title | Replaces | Replaced by |
| 2026-4 | Research and Development Credit Under Parts 2 and 3 of the Income Tax Act | ||
| 2024-24 | Alternative Apportionment for the Michigan Business Tax, Corporate Income Tax, and Income Tax | 2018-28 | |
| 2024-23 | Federal Taxable Income, Net Operating Loss and Business Loss Under Part of 2 of the Michigan Income Tax Act | ||
| 2024-10 | Corporate Income Tax (CIT) Penalty and Interest for Underpaid Estimated Tax | ||
| 2023-14 | Impact of COVID-19 Extensions and Penalty and Interest Waivers on the Statute of Limitations | ||
| 2022-23 | Computing Pro-forma Federal Taxable Income for Unitary Business Group Members that File a Federal Consolidated Return | ||
| 2022-20 | The Effect of Michigan Catastrophic Claims Association Refund of Surplus Amounts on the Gross Direct Premiums Tax Base of Motor Vehicle Insurers | ||
| 2020-26 | Corporate Income Tax Small Business Alternative Credit | ||
| 2019-22 | Corporate Income Tax - Financial Institution Franchise Tax | ||
| 2018-28 | Alternative Apportionment for the Michigan Business Tax and Income Taxes | 2024-24 | |
| 2018-12 | Corporate Income Tax, Unitary Business Group Control Test and Relationship Tests | 2013-1 | |
| 2015-20 | Where Benefit of Services is Received | ||
| 2014-5 | Michigan Corporate Income Tax Nexus Standards | ||
| 2013-9 | Corporate Income Tax - "Actively Solicits" | ||
| 2013-1 | Unitary Business Group Control Test and Relationship Tests | 2018-12 |