Taxes - 1989 Revenue Administrative Bulletins

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1989 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
1989-01	S	Payment of Sales Tax by Mobile Home Dealers	Replaced by 1990-14
1989-02	IIT	Income from Indian Treaty - Fishing Activities	Replaced by 1991-14
1989-03	U	Use Tax Base of Tangible Property Affixed to Real Estate by Manufacturer/Contractor
1989-04	SBT, IIT	Certification Procedures for MI Community Foundation SBT Credit and Income Tax Credit	Replaced by 1992-02
1989-05	S, U	Storage Facilities	Replaced by 1990-02
1989-06	S	Agricultural Production Amendments
1989-07	S	Federal Credit Unions	Replaced by 1989-64
1989-08	IIT	Deductibility of Expenses Incurred to Carry Obligations of States Other Than Michigan
1989-09	IIT	Capital Gains and Losses
1989-10	IIT	Tax Exempt Status of Income from US Obligations
1989-11	IIT	Taxability of Discharge of Indebtedness, Inclusion in Household Income
1989-12	IIT	Filing Requirements, Deductions, and Exemptions for Dependent Individuals
1989-13	Severance	Native Gas
1989-14	Severance	Filing Severance Tax Returns
1989-15	Severance	Tax Rate on Marginal and Stripper Oil and Liquid Phase Condensate Production	Replaced by 1992-08
1989-16	Severance	Liability of Common Purchaser
1989-17	Severance	Liability of Audit Deficiencies
1989-18	Severance	Marketing Costs	Replaced by 1992-05
1989-19	Severance	Notice to Common Purchaser of Marketing Deductions for Use in Determining the Wellhead Value for Severance Tax Computations
1989-20	Severance	Lease Use Gas Taxability
1989-21	Severance	Payment to Producers for Processing Fees Subject to the Severance Tax
1989-22	Severance	Severance Tax Not In Lieu of Other Taxes
1989-23	Severance	Information Notice to Michigan Taxpayers Following Davis v Michigan Department of Treasury
1989-24	Cigarette	Taxability of Cigarette Losses
1989-25	Cigarette	Bonding Requirements for Taxpaying Cigarette Accounts
1989-26	Cigarette	Cigarette Sales on Installations Operated by the Federal Government
1989-27	Cigarette	Cigarette Tax Applicability to Michigan Correctional Facilities
1989-28	Cigarette	Cigarette Sales to Tribe Members of Authorized Indian Communities
1989-29	Cigarette	Cigarette Sales to Games of Chance
1989-30	Cigarette	Cigarette and Tobacco Central Hotline Reporting Network - CATCH Program
1989-31	Cigarette	Dual Cigarette Tax Registration for Chain Stores
1989-32	Cigarette	Taxability of Cigarette Vending Machine Inventories
1989-34	Revenue	Issuance of Bulletins and Letter Rulings	Replaces 1987-02
1989-35	Revenue	Challenge of Assessment, Decision or Order Limited by Statute	Replaced by 1994-01
1989-36	Revenue	Credit or Refund of Overpayment of Taxes or Credits in Excess of Tax Due and Applicable Interest	Replaced by 1993-14
1989-37	Revenue	Statute of Limitation to Collect Assessment	Replaced by 1993-15
1989-38	Revenue	Officer Liability
1989-39	Revenue	Interpretations of Terms and Disclosure
1989-40	Revenue	Disclosure of Tax Information, Subpoenas, Court Orders and Search Warrants	Replaced by 1993-01
1989-41	Inheritance	Penalty and Interest Provisions
1989-42	Inheritance	Notice Required for Releasing Holders
1989-43	Inheritance	Automatic Waivers of Notice and/or 15-Day Waiting Period for Transfers of a Decedent's Property
1989-44	Inheritance	Computation of Present Clear Market Value
1989-45	SBT	Capital Acquisition Deduction	Replaced by 1992-03
1989-46	SBT	Jurisdictional Standard	Replaced by 1998-01
1989-47	SBT	Agriculture Exemption
1989-48	SBT	Entities Under Common Control
1989-49	SBT	Consolidated or Combined Reporting
1989-50	Revenue	Inchoate Tax Liens
1989-51	SBT	Small Business Credit and Statutory Exemption for Part-Year Shareholders/Partners
1989-52	Intangibles	S Corp Income Deductions
1989-53	Revenue	Penalty Provisions	Replaced by 1990-05 Replaces 1986-01
1989-54	SBT	Taxation of Real Estate Mortgage Investment Conduits (REMICs)
1989-55	SBT, IIT	List of Certified Community Foundations for 1989	Replaced by 1989-58
1989-56	S, U	Taxability of Dry Hole or Dry Well Casing for Oil and Gas Well Drilling Operations
1989-57	IIT	Railroad Employee Benefits	Replaced by 1991-13 Replaces 1988-18
1989-58	SBT, IIT	List of Certified Community Foundations for 1989	Replaces 1989-55
1989-59	SBT, IIT	Certification of Community Foundations for 1990
1989-60	IIT	Reporting and Utilizing a Net Operating Loss for Michigan Income Tax and Household Income Purposes	Replaced by 1993-09
1989-61	S, U	Revised Bad Debt Guidelines
1989-62	S	Sale of Auto by Leasing Company	Replaced by 1990-15
1989-63	S	Tax Base Used in Determining Sales Tax Liability on Food and Beverage at Fund Raiser Events	Replaced by 1991-19
1989-64	S	Federal Credit Unions and Federal Home Loan Banks	Replaces 1989-07
1989-65	S, U	Exemption for Commercial Radio and TV Broadcasters	Replaced by 1997-01
1989-66	U	Transfer of Vehicles Among Relatives	Replaced by 1990-37
1989-67	Env	Environmental Protection Regulation Fee	Replaced by 1990-33
1989-68	Revenue	Deficiency Interest Rate	See Most Current Interest Rate RAB
1989-69	SBT	Information Notice to Single Business Tax Taxpayers Concerning Caterpillar Inc. v Michigan Department of Treasury