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Motor Fuel Taxes - Revenue Administrative Bulletins
Motor Fuel Taxes - 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.
Motor Fuel Taxes and IFTA - Revenue Administrative Bulletins
| Number | Title | Replaces | Replaced by |
| 2002-9 | Wholesale Remittance Fee Allowance Consignment Sales Absence of 1/3 Remittance Fee Allowance |
Supplement to |
|
| 2002-8 | Tax Refunds and Deductions |
Supplement to |
|
| 2002-7 | Computation of Gas Tax Proper Measurement of Taxable Gallonage |
Supplement to |
|
| 2002-6 | Liquefied Petroleum Gas, Licensing, Collecting, and Remitting Tax | 1988-4 | |
| 1993-13 | Disclosure of Revoked Diesel Fuel Retailer's Licenses | ||
| 1991-12 | Diesel Tax Rate Charged on Fuel Dispensed Through Key Pump and Card Pump Systems | 1991-4 | |
| 1991-4 | Diesel Tax Rate Charged on Fuel Dispensed Through Key Pump and Card Pump Systems | 1991-12 | |
| 1990-29 | Consignment Sales of Diesel | ||
| 1990-21 | Wholesale Distributor 2% Evaporation and Loss Deduction Consignment Sales Absence of 1/3 Loss Deduction | 2002-9 | |
| 1990-20 | Motor Fuel 2% Evaporation and Loss Deduction, Current Billing Rate | ||
| 1990-16 | Requirements for Sellers and Purchasers of Diesel Fuel | 1988-3 | |
| 1988-13 | Record Requirements for Diesel Fuel Dealers and Motor Carriers | ||
| 1988-12 | Responsibility for Reporting Diesel Fuel Used by Motor Carrier in Leased Commercial Vehicles | ||
| 1988-11 | Registration Requirements Under Motor Carrier Act | ||
| 1988-10 | Wholesale Distributor - 2% Evaporation and Loss Deduction in Computing the Gasoline Tax Due | ||
| 1988-9 | Bonding Requirements for Gasoline Wholesalers | ||
| 1988-8 | Gasoline Tax Refunds |
Supplemented by 2002-8 |
|
| 1988-7 | Sales of Gasoline to the Federal Government, State of Michigan and Political Subdivisions | ||
| 1988-6 | Computation of Gas Tax Proper Measurement of Taxable Gallonage |
Supplemented by 2002-7 |
|
| 1988-5 | Gasoline Losses at Tax Free Terminal Facilities; Requirements for Calibrating Gasoline Meters | ||
| 1988-4 | Liquefied Petroleum Gas, Licensing, Collecting, and Remitting Tax | 2002-6 | |
| 1988-3 | Requirements for Sellers and Purchasers of Diesel Fuels | 1990-16 |