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Single Business Tax - Revenue Administrative Bulletins
Single Business 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.
Single Business Tax - Revenue Administrative Bulletins
| Number | Title | Replaces | Replaced by |
| 2007-5 | Final Return of Fiscal Year Taxpayer | ||
| 2007-3 | List of Certified Community Foundations for Tax Year 2007 Single Business Tax and Income Tax Credit | ||
| 2006-5 | List of Certified Community Foundations for Tax Year 2006 Single Business Tax and Income Tax Credit |
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| 2006-1 | List of Certified Community Foundations for Tax Year 2005 Single Business Tax and Income Tax Credit | ||
| 2004-5 | List of Certified Community Foundations for Tax Year 2004 Single Business Tax and Income Tax Credit | ||
| 2003-5 | List of Certified Community Foundations for Tax Year 2003 Single Business Tax and Income Tax Credit | ||
| 2002-16 | Financial Organizations Defined | ||
| 2002-14 | Apportionment Sourcing for Financial Organizations | ||
| 2001-6 | List of Certified Community Foundations for Tax Year 2001 Single Business Tax and Income Tax Credit | ||
| 2001-4 | Single Business Tax Foreign Trucking |
Supplement to |
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| 2001-2 | Single Business Tax Base for Foreign Person | ||
| 2000-8 | List of Certified Community Foundations for Tax Year 2000 Single Business Tax and Income Tax Credit | ||
| 2000-5 | Michigan Tax Treatment of Federal Qualified Subchapter S Subsidiary (QSub) Election | ||
| 1999-11 | Industrial Restructuring Alternative Sales Factor Apportionment | ||
| 1999-10 | Single Business Tax Foreign Tax Base Retroactivity | ||
| 1999-7 | List of Certified Community Foundations for Tax Year 1999 Single Business Tax and Income Tax Credit | ||
| 1998-8 | List of Certified Community Foundations for 1998 | ||
| 1998-6 | The Effect of Michigan Catastrophic Claims Association Refunds on the Single Business Tax Base of Motor Vehicle Insurers | ||
| 1998-1 | Single Business Tax Nexus Standards | 1989-46 | |
| 1996-7 | List of Certified Community Foundations for 1996 | ||
| 1995-10 | Community Foundation Credit Extended | 1992-2 | |
| 1995-7 | List of Certified Community Foundations for 1995 | ||
| 1994-12 | Treatment of an Election Under IRC 338 | ||
| 1994-10 | Availability of Community Foundation Tax Credit for Tax Year 1994 and List of Certified Community Foundations for Tax Year 1994 | ||
| 1993-11 | Availability of Community Foundation Tax Credit for Tax Year 1993 and List of Certified Community Foundations for Tax Year 1993 |
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| 1993-10 | Enterprise Zone Act Sales and Use Tax Exemptions and Single Business Tax Credit | 1988-1 | |
| 1993-4 | Land Removed from a Farmland Development Rights Agreement | ||
| 1992-11 | Availability of Community Foundation Tax Credit for Tax Year 1992 and List of Certified Community Foundations for Tax Year 1992 | ||
| 1992-10 | Credit for Cash Donations to Eligible Shelters for the Homeless, Food Kitchens and Food Banks | ||
| 1992-3 | Capital Acquisition Deduction | 1989-45 | |
| 1992-2 | Community Foundation Credit Extended | 1989-4 | 1995-10 |
| 1991-17 | Updated Listing of Certified Community Foundations for Tax Year 1991 | 1991-7 | |
| 1991-7 | Availability of Community Foundation Tax Credit for Tax Year 1991 and List of Certified Community Foundations for Tax Year 1991 | 1991-17 | |
| 1990-35 | Treatment of Terminated Pension Plans | ||
| 1990-34 | Single Business Tax Base of a No Fault Insurer Collecting Premiums to the Catastrophic Claims Fund | ||
| 1990-28 | Updated Listing of Certified Community Foundations for Tax Year 1990 | 1990-19 | |
| 1990-27 | Certification of Community Foundations for 1991 | ||
| 1990-19 | Availability of Community Foundation Tax Credit for Tax Year 1990 and List of Certified Community Foundations for Tax Year 1990 | 1989-59 | 1990-28 |
| 1989-69 | Information Notice to Single Business Tax Taxpayers Concerning Caterpillar Inc. v Michigan Department of Treasury | ||
| 1989-59 | Certification of Community Foundations for 1990 | ||
| 1989-58 | List of Certified Community Foundations for 1989 | 1989-55 | |
| 1989-55 | List of Certified Community Foundations for 1989 | 1989-58 | |
| 1989-54 | Taxation of Real Estate Mortgage Investment Conduits (REMICs) | ||
| 1989-51 | Small Business Credit and Statutory Exemption for Part-Year Shareholders/Partners | ||
| 1989-49 | Consolidated or Combined Reporting | ||
| 1989-48 | Entities Under Common Control | ||
| 1989-47 | Agriculture Exemption | ||
| 1989-46 | Jurisdictional Standard | 1998-1 | |
| 1989-45 | Capital Acquisition Deduction | 1992-3 | |
| 1989-4 | Certification Procedures for MI Community Foundation SBT Credit and Income Tax Credit | 1992-2 | |
| 1988-32 | Sales Tax Exemption and Single Business Tax Credit for High Technology Businesses | ||
| 1988-1 | Enterprise Zone Act, Sales and Use Tax Exemptions, and Single Business Tax Credit | 1993-10 | |
| 1987-6 | Estimated Payment Requirements |