Taxes - 1993 Revenue Administrative Bulletins

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1993 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 of 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 1989-34 for further information.

Many of the RABs in this list are available by clicking on the RAB number. If you need an RAB which is not available here, please call 1-800-367-6263 and we will mail one to you.

Number	Act	Title	Notes
1993-01	Revenue	Disclosure of Tax Return Information	Replaces 1989-40
1993-02	Revenue	Interest Rate	See Most Current Interest Rate RAB
1993-03	S, U	Taxation of Prescription Drugs
1993-04	SBT	Land Removed from a Farmland Development Rights Agreement
1993-05	U	Use Tax Base of Tangible Personal Property Affixed to Real Estate by Contractors/Manufacturers	Replaces 1990-36
1993-06	S, U	Road Treatments
1993-07	S	Delivery Services by Retailers	Replaces 1990-11 Replaced by 2002-11
1993-08	S, U	Interstate Commerce Carriers
1993-09	IIT	Reporting and Utilizing a Net Operating Loss For Michigan Income Tax and Household Income Purposes	Replaces 1989-60 Replaced by 1998-03
1993-10	SBT, S, U	Enterprise Zone Act Sales and Use Tax Exemptions and Single Business Tax Credit	Replaces 1988-01
1993-11	SBT, IIT	Availability of Community Foundation Tax Credit for Tax Year 1993 and List of Certified Community Foundations for Tax Year 1993
1993-12	Revenue	Interest Rate	See Most Current Interest Rate RAB
1993-13	Diesel	Disclosure of Revoked Diesel Fuel Retailer's Licenses
1993-14	Revenue	Credit or Refund of Overpayment of Taxes or Credits in Excess of Tax Due and Applicable Interest	Replaced by 1996-04 Replaces 1989-36
1993-15	Revenue	Statute of Limitations to Collect an Assessment	Replaces 1989-37