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. 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.
Internal Policy Directives are prepared to provide guidance to department staff to insure uniformity in tax administration.
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.
Technical Advice Letter
Search is currently unavailable. Please try again later.
The web Browser you are currently using is unsupported, and some features of this site may not work as intended. Please update to a modern browser such as Chrome, Firefox or Edge to experience all features Michigan.gov has to offer.
Only entities that affirmatively elect to file a return and pay the tax are subject to the flow-through entity tax. The election must be made by submitting an electronic payment to the Department through the procedures specified in Section II.G of this Notice. Any other manner of making the election – including, for example, the submission of a written election statement or a payment outside of Michigan Treasury Online (MTO) – is not a valid election. For the election to be timely, the payment must be received by the fifteenth day of the third month of the flow-through entity’s tax year. Although special rules apply for the initial implementation year, calendar year filers will ordinarily be required to make an election by March 15 of the tax year.6 An election made by a flow-through entity is effective for the tax year in which the election is made and for each of the next two successive tax years (i.e., three years total) and, once made, is irrevocable. An election payment must specify the initial tax year of the flow-through entity for which the election is being made.
6MCL 206.813.