Preliminary information for the Wholesale Marihuana Tax is now available.
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the bond process, finance teams, lost bonds and links to other resources.
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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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Issued: April 8, 2016
The Corporate Income Tax (CIT) took effect January 1, 2012, and replaced the Michigan Business Tax (MBT) for most taxpayers. Taxpayers subject to the CIT include C corporations and entities taxed federally as C corporations. Insurance companies and financial institutions are subject to alternative taxes under the CIT. However, businesses that have been approved to receive, have received, or have been assigned certain certificated credits may elect to file a return and pay the MBT after December 31, 2011, and until the certificated credits are exhausted or extinguished.[1]
On their final MBT return for the tax year ending December 31, 2011, some taxpayers requested that part or all of a 2011 overpayment be credited forward to the immediately succeeding tax year, rather than requesting it as a refund. To date, some of those creditforwards remain with Treasury, unused and unclaimed.
Please consult a tax professional for help in determining if you are subject to CIT or are eligible to make an MBT election. If you are subject to the CIT or are eligible to make the MBT election and wish to do so, file the appropriate return for the 2012 tax year and claim available MBT creditforwards on the return. Send the return to the address indicated on the return.
If you are subject to neither the MBT nor the CIT after December 31, 2011, and believe you have payments remaining on your MBT account, write a letter and include the following: taxpayer’s name and FEIN; tax year end date of the last MBT return filed; statement explaining that the taxpayer is requesting a refund, the amount of the refund requested, and an explanation of the reason for the request; and the letter’s signature by an owner or officer of the company (or an authorized representative).
Send letters to:
Customer Contact Section, MBT Unit
Michigan Department of Treasury
P.O. Box 30059
Lansing, MI 48909
A refund claim is subject to the statute of limitations. The letter described above will be considered a claim for refund. Generally, a taxpayer has four years from the date an original return was due to claim a refund.[2] For most taxpayers with a 2011 MBT filing obligation, the statute of limitations for claims for refund expires on April 30, 2016 (December 31, 2016 for taxpayers with an approved extension on their 2011 return).[3]
If you have questions, please call (517) 636-6925.
[1] MCL 206.680 and 208.1500. See MCL 208.1107 for the definition of “certificated credit.”
[2] MCL 205.27a.
[3] Other suspensions may apply. See MCL 205.27a and Revenue Administrative Bulletin 2015-6, Revenue Act – Audits and the Statute of Limitations.