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Miscellaneous Taxes and Fees - Revenue Administrative Bulletins
Miscellaneous Taxes and Fees - 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.
Miscellaneous Taxes and Fees - Revenue Administrative Bulletins
| Number | Act | Title | Replaces | Replaced |
| 2019-23 | Severance Tax | Allowable Marketing Cost Deductions to Severance Tax on Natural Gas | ||
| 2017-12 | Natural Resources Environmental Protect Act | Environmental Protection Regulatory Fee | 2015-11 | |
| 2015-13 |
Airport Parking Tax Convention Facility Development Tax |
Exemption for Foreign Diplomatic Personnel | 2013-4 | |
| 2015-11 | Natural Resources Environmental Protect Act | Environmental Protection Regulatory Fee | 2014-12 | 2017-12 |
| 2014-12 | Natural Resources Environmental Protect Act | Environmental Protection Regulatory Fee | 1990-33 | 2015-11 |
| 2013-4 |
Airport Parking Tax Convention Facility Development Tax |
Exemption for Foregin Diplomatic Personnel | 2009-6 | 2015-13 |
| 1999-12 | Estate Tax | Estate Tax Penalty and Waiver Provisions | ||
| 1992-9 | Severance Tax | Allowable Marketing Cost Deductions to Severance Tax | 1990-13 | 2019-23 |
| 1992-8 | Severance Tax | Tax Rate on Marginal and Stripper Oil and Liquid Phase Condensate Production | 1989-15 | |
| 1992-6 | Severance Tax | Gas Used in Gas Injected Operations | ||
| 1992-5 | Severance Tax | Marketing Costs | 1989-18 | 2019-23 |
| 1990-33 | Natural Resources Environmental Protect Act | Environmental Protection Regulation Fee |
Revokes Letter Ruling 89-69 |
2014-12 |
| 1990-13 | Severance Tax | Allowable Marketing Costs Deductions | 1992-9 | |
| 1989-67 | Natural Resources Environmental Protect Act |
Environmental Protection Regulation Fee |
1990-33 | |
| 1989-52 | Intangible Tax | S Corp Income Deductions | ||
| 1989-44 | Inheritance Tax | Computation of Present Clear Market Value | ||
| 1989-43 | Inheritance Tax | Automatic Waivers of Notice and/or 15-Day Waiting Period for Transfers of a Decedent's Property | ||
| 1989-42 | Inheritance Tax | Notice Required for Releasing Holders | ||
| 1989-41 | Inheritance Tax | Penalty and Interest Provisions | ||
| 1989-23 | Severance Tax | Information Notice to Michigan Taxpayers Following Davis v Michigan Department of Treasury | ||
| 1989-22 | Severance Tax | Severance Tax Not In Lieu of Other Taxes | ||
| 1989-21 | Severance Tax | Payment to Producers for Processing Fees Subject to the Severance Tax | ||
| 1989-20 | Severance Tax | Lease Use Gas Taxability | 2019-23 | |
| 1989-19 | Severance Tax | Notice to Common Purchaser of Marketing Deductions for Use in Determining the Wellhead Value for Severance Tax Computations | 2019-23 | |
| 1989-18 | Severance Tax | Marketing Costs | 1992-5 | |
| 1989-17 | Severance Tax | Liability of Audit Deficiencies | ||
| 1989-16 | Severance Tax | Liability of Common Purchaser | ||
| 1989-15 | Severance Tax | Tax Rate on Marginal and Stripper Oil and Liquid Phase Condensate Production | 1992-8 | |
| 1989-14 | Severance Tax | Filing Severance Ta Returns | ||
| 1989-13 | Severance Tax | Native Gas |