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.
| Number | Title | Replaces | Replaced by |
| 2026-8 | List of Certified Education Foundations for Tax Year 2026 Michigan Business Tax Credit | ||
| 2026-7 | List of Certified Community Foundations for Tax Year 2026 Michigan Business Tax Credit | ||
| 2025-17 | List of Certified Community Foundations for Tax Year 2025 Michigan Business Tax Credit | ||
| 2025-16 | List of Certified Education Foundations for Tax Year 2025 Michigan Business Tax Credit | ||
| 2024-24 | Alternative Apportionment for the Michigan Business tax, Corporate Income Tax, and Income Tax | 2018-28 | |
| 2024-20 | List of Certified Community Foundations for Tax Year 2024 Michigan Business Tax Credit | ||
| 2024-19 | List of Certified Education Foundations for Tax Year 2024 Michigan Business Tax Credit | ||
| 2023-20 | List of Certified Community Foundations for Tax Year 2023 Michigan Business Tax Credit | ||
| 2023-19 | List of Certified Education Foundations for Tax Year 2023 Michigan Business Tax Credit | ||
| 2022-13 | List of Certified Community Foundations for Tax Year 2022 Michigan Business Tax Credit | ||
| 2022-10 | List of Certified Education Foundations for Tax Year 2022 Michigan Business Tax Credit | ||
| 2021-26 | Individual Income Tax and Michigan Business Tax Farmland Preservation Tax Credit Eligibility | ||
| 2021-11 | List of Certified Community Foundations for Tax Year 2021 Michigan Business Tax Credit | ||
| 2021-6 | List of Certified Education Foundations for Tax Year 2021 Michigan Business Tax Credit | ||
| 2020-14 | List of Certified Community Foundations for Tax Year 2020 Michigan Business Tax Credit | ||
| 2020-13 | List of Certified Education Foundations for Tax Year 2020 Michigan Business Tax Credit | ||
| List of Certified Education Foundations for Tax Year 2019 Michigan Business Tax Credit | |||
| 2019-9 | List of Certified Community Foundations for Tax Year 2019 Michigan Business Tax Credit | ||
| 2018-28 | Alternative Apportionment for the Michigan Business Tax and Income Taxes | 2024-24 | |
| 2018-26 | List of Certified Education Foundations for Tax Year 2018 Michigan Business Tax Credit and Income Tax Credit | ||
| 2018-25 | List of Certified Community Foundations for Tax Year 2018 Michigan Business Tax Credit and Income Tax Credit | ||
| 2018-11 | List of Certified Education Foundations for Tax Year 2017 Michigan Business Tax Credit and Income Tax Credit | ||
| 2018-10 | List of Certified Community Foundations for Tax Year 2017 Michigan Business Tax Credit and Income Tax Credit | ||
| 2017-11 | Michigan Business Tax - Community and Education Foundation Tax Credits | 1995-10 | |
| 2017-10 | Michigan Business Tax - Credit for Cash Contributions to Shelters for Homeless Persons, Food Kitchens and Food Banks | 1992-10 | |
| 2017-5 | List of Certified Community Foundations for Tax Year 2016 Michigan Business Tax Credit | ||
| 2017-4 | List of Certified Education Foundations for Tax Year 2016 Michigan Business Tax Credit | ||
| 2016-9 | List of Certified Education Foundations for Tax Year 2015 Michigan Business Tax Credit | ||
| 2016-8 | List of Certified Community Foundations for Tax Year 2015 Michigan Business Tax Credit | ||
| 2015-5 | List of Certified Education Foundations for Tax Year 2014 Michigan Business Tax Credit | ||
| 2015-4 | List of Certified Community Foundations for Tax Year 2014 Michigan Business Tax Credit | ||
| 2014-2 | List of Certified Community Foundations for Tax Year 2013 Michigan Business Tax Credit | ||
| 2014-1 | List of Certified Education Foundations for Tax Year 2013 Michigan Business Tax Credit | ||
| 2012-6 | List of Certified Education Foundations for Tax Year 2012 Michigan Business Tax Credit | ||
| 2012-5 | List of Certified Community Foundations for Tax Year 2012 Michigan Business Tax Credit | ||
| 2011-6 | List of Certified Education Foundations for Tax Year 2011 Michigan Business Tax Credit | ||
| 2011-5 | List of Certified Community Foundations for Tax Year 2011 Michigan Business Tax Credit | ||
| 2010-10 | List of Certified Education Foundations for Tax Year 2010 Michigan Business Tax Credit | ||
| 2010-9 | List of Certified Community Foundations for Tax Year 2010 Michigan Business Tax Credit and Individual Income Tax Credit | ||
| 2010-5 | Where Benefit of Services is Received | ||
| 2010-2 | Unitary Business Group Relationship Tests | ||
| 2010-1 | Unitary Business Group Control Test | ||
| 2009-10 | List of Certified Education Foundations for Tax Year 2009 Michigan Business Tax Credit | ||
| 2009-9 | List of Certified Community Foundations for Tax Year 2009 Michigan Business Tax Credit and Individual Income Tax Credit | ||
| 2008-7 | List of Certified Education Foundations for Tax Year 2008 Michigan Business Tax Credit | ||
| 2008-6 | List of Certified Education Foundations for Tax Year 2008 Michigan Business Tax Credit | ||
| 2008-4 | Michigan Business Tax Nexus Standards | ||
| 2007-6 | Michigan Business Tax - "Actively Solicits" Defined |
