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Revenue Act - Revenue Administrative Bulletins
Revenue Act - 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.
Revenue Act - Revenue Administrative Bulletins
For Revenue Administration Bulletins regarding interest rates on underpayments or overpayments, please go to the Interest Rate page or the Historical Rates page.
| Number | Title | Replaces | Replaced by |
| 2025-15 | Penalty Provisions | 2022-24 | |
| 2025-5 | Successor Liability | 2018-19 | |
| 2022-24 | Penalty Provisions | 2005-3 | 2025-15 |
| 2020-24 | Credit or Refund of Overpayment of Taxes or Credits in Excess of Tax Due and Applicable Interest | 1996-4 | |
| 2019-21 | Overview of the Revenue Act Provisions Governing the Collection of Assessments | 1993-15 | |
| 2018-19 | Successor Liability | 2025-5 | |
| 2016-20 | Issuance of Bulletins, Letter Rulings, and Other Guidance for Taxpayers |
Supersedes definition of Letter Ruling in 2000-6 |
|
| 2015-26 | Audits and the Statute of Limitations | 2008-8 | |
| 2015-23 | Officer Liability | 1989-38 | |
| 2015-14 | Filing and Remitting "Same Day" Tax Returns and Payments When There is an Electronic Funds Transfer or Michigan Treasury Online System Failure | ||
| 2008-8 | Audits and the Suspension of the Statute of Limitations | 2015-26 |
|
| 2005-3 | Penalty Provisions | 1995-4 | 2022-24 |
| 2000-6 | Withdrawal of Letter Rulings | 2016-20 supersedes definition of Letter Ruling | |
| 1999-9 | Effect of Federal Entity Classification Election on Michigan Taxes | ||
| 1996-4 | Credit or Refund of Overpayment of Taxes or Credits in Excess of Tax Due and Applicable Interest | 1993-14 | 2020-24 |
| 1995-4 | Penalty Provisions | 1991-16 | 2005-3 |
| 1994-2 | Privately Printed Tax Returns, Requirements and Permissible Uses | 1990-17 | |
| 1994-1 | Challenge of Assessment, Decision or Order Limited by Statute | 1989-35 | |
| 1993-15 | Statute of Limitations to Collect an Assessment | 1989-37 | 2019-21 |
| 1993-14 | Credit or Refund of Overpayment of Taxes or Credits in Excess of Tax Due and Applicable Interest | 1989-36 | 1996-4 |
| 1993-1 | Disclosure of Tax Return Information | 1989-40 | |
| 1991-16 | Penalty Provisions | 1990-25 | 1995-4 |
| 1990-25 | Penalty Provisions | 1990-5 | 1991-16 |
| 1990-17 | Privately Printed Tax Returns - Requirements and Permissible Uses | 1994-2 | |
| 1990-5 | Penalty Provisions | 1989-53 | 1990-25 |
| 1989-53 |
Penalty Provisions | 1986-1 | 1990-5 |
| 1989-50 | Inchoate Tax Liens | ||
| 1989-40 | Disclosure of Tax Information, Subpoenas, Court Orders, and Search Warrants | 1993-1 | |
| 1989-39 | Interpretations of Terms and Disclosure | ||
| 1989-38 | Officer Liability | ||
| 1989-37 | Statute of Limitations to Collect Assessment | 1993-15 | |
| 1989-36 | Credit or Refund of Overpayment of Taxes or Credits in Excess of Tax Due and Applicable Interest | 1993-14 | |
| 1989-35 | Challenge of Assessment, Decision or Order Limited by Statute | 1994-1 | |
| 1989-34 | Issuance of Bulletins and Letter Rulings | 1987-2 | 2016-20 |
| 1987-2 | Issuance of Bulletins and Letter Rulings | 1989-34 |