Preliminary information for the Wholesale Marihuana Tax is now available.
School Review and Fiscal Accountability
financing programs to meet the needs of local units of government including: Cities, Villages, Townships, Counties, and various special purpose units.
School Bond Qualification & Loan
the bond process, finance teams, lost bonds and links to other resources.
Reports on the various taxes that the Department of Treasury administers as well as Treasury's annual reports and other revenue and budget reports.
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.
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The various Divisions of the Department of Treasury are guided by State statutes, Administrative Rules, Court cases, Revenue Administrative Bureau Bulletins, Property Tax Commission Bulletins and Letter Rulings.
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Issued: March 10, 2026
On March 8, 2026, Governor Gretchen Whitmer declared a state of emergency for Branch, Cass, and St. Joseph counties after severe storms and four confirmed tornadoes caused significant damage to homes, businesses, and public infrastructure on March 6, 2026. In accordance with that declaration, the Michigan Department of Treasury is providing affected individuals and businesses within those counties with the opportunity to obtain special tax relief.
Individual and business taxpayers residing in Branch, Cass, and St. Joseph counties affected by the severe storms and tornadoes can request additional time to comply with upcoming return filing or payment deadlines, with penalties and interest waived. Affected taxpayers in these counties are encouraged to contact Treasury to discuss the extent of relief available under their circumstances.
The relief will be provided through filing and payment extensions to applicable state tax deadlines due on or before April 30, 2026. This includes the annual return filing and payment deadline for individuals (April 15, 2026), corporations (April 30, 2026), and certain flow-through entities (March 31, 2026), and the return filing and payment deadline of the monthly or quarterly sales and use tax return (March 20, 2026, or April 20, 2026). This relief does not apply to state tax deadlines due after April 30, 2026, or to any federal or city income tax deadlines.
This relief is not automatic. Taxpayers must contact Treasury by telephone, mail, or e-service to request relief.
The following information must be included with each request:
Submit a written request for relief through correspondence mailed to the following address:
Michigan Department of Treasury
Attn: Disaster Tax Relief
Lansing, MI 48922
Requests may be submitted electronically through e-services at:
Any relief provided under this Notice will be effectuated by waiving penalties and interest. The waiver of penalty and interest will be limited as authorized by this notice; penalty and interest will continue to accrue, as appropriate, for taxes otherwise owed by any taxpayer.
Individual taxpayers with questions about the relief in this notice should contact Treasury at 517-636-4486. Business taxpayers with questions about the relief in this notice should contact Treasury at 517-636-6925.
For additional information, please visit Treasury’s website at www.michigan.gov/taxes.