Taxes - 1988 Revenue Administrative Bulletins

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1988 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
1988-01	SBT, S, U	Enterprise Zone Act, Sales and Use Tax Exemptions and Single Business Tax Credit	Replaced by 1993-10
1988-02	Revenue	Deficiency Interest Rate	See Most Current Interest Rate RAB
1988-03	Motor Fuel	Requirements for Sellers & Purchasers of Diesel Fuels	Replaced by 1990-16
1988-04	Motor Fuel	Liquefied Petroleum Gas, Licensing, Collecting, and Remitting Tax	Replaced by 2002-6
1988-05	Motor Fuel	Gasoline Losses at Tax Free Terminal Facilities; Requirements for Calibrating Gasoline Meters
1988-06	Motor Fuel	Computation of Gas Tax Proper Measurement of Taxable Gallonage	See Supplemental 2002-7
1988-07	Motor Fuel	Sales of Gasoline to the Federal Government, State of Michigan and Political Subdivisions
1988-08	Motor Fuel	Gasoline Tax Refunds	See Supplemental 2002-8
1988-09	Motor Fuel	Bonding Requirements for Gasoline Wholesalers
1988-10	Motor Fuel	Wholesale Distributor - 2% Evaporation and Loss Deduction in Computing the Gasoline Tax Due
1988-11	Motor Fuel	Registration Requirements under Motor Carrier Act
1988-12	Motor Fuel	Responsibility for Reporting Diesel Fuel Used by Motor Carriers in Leased Commercial Vehicles
1988-13	Motor Fuel	Record Requirements for Diesel Fuel Dealers and Motor Carriers
1988-14	S, U	Industrial Processing	Replaced by 2000-04
1988-15	IIT, W	Taxability of Deferred Compensation	Replaced by 1997-02
1988-16	IIT	S Corporation Distributive Income and Losses
1988-17	IIT	Reciprocal Agreements
1988-18	IIT	Railroad Employee Benefits	Replaced by 1989-57
1988-19	IIT	Taxability of Income as Beneficiary of a Trust
1988-20	IIT	Statute of Limitations for Issuing an Assessment or Refund Based on a Federal Audit
1988-21	IIT	Homestead Property Tax Credit, Permanent Resident of a Nursing Home	Replaced by 2002-2
1988-22	IIT	Individual Retirement Accounts (IRA)
1988-23	IIT	Property Tax Credit Partial Use of Homestead for Business Purposes	Replaced by 2002-3
1988-24	IIT	Homestead Property Tax Credit When Husband and Wife Share Homestead	Replaced by 2002-4
1988-25	IIT	Deduction of Retirement and Pension Benefits Received from a Public Retirement System of Another State
1988-26	IIT	Allocation of Interest Income
1988-27	IIT	Taxability of Cafeteria Plan Benefits
1988-28	IIT	Taxability of Foster Care Payments
1988-29	IIT	Taxability of Interest Income Derived from Bonds Issued by the Commonwealth of Puerto Rico or Its Authority
1988-30	IIT	Taxability of Teachers Insurance and Association of American College Retirement Equity Fund Annuity Plans
1988-31	IIT	Taxability of Partner's Guaranteed Payments
1988-32	SBT	Sales Tax Exemption and Single Business Tax Credit for High Technology Businesses
1988-33	S, U	Newspaper Supplements
1988-34	S, U	Drop Shipments - Final Consumer	Replaced by 2002-10
1988-35	S, U	Carpeting
1988-36	S, U	Storage Facilities
1988-37	S, U	Taxability of Energy Supplied to Public Assistance Recipients	Replaced by 1992-01
1988-38	S, U	Airline Meals	Replaced by 1991-08
1988-39	S, U	Lessors
1988-40	S	Automotive Emissions Testing
1988-41	S, U	Computer Software	Replaced by 1999-05 Replaces 1987-07
1988-42	S	Catered Meals
1988-43	IIT	Capital Gains & Losses Reported on Schedule D
1988-44	IIT	Income under the Claim of Right Doctrine IRC 1341	Replaced by 1994-09
1988-45	IIT	Municipal Bonds - Original Issue Discount
1988-46	IIT	Household Income Defined
1988-47	IIT	Taxability of Income Derived on an Indian Reservation
1988-48	IIT	Taxability of Personal Service Income Received by a Nonresident Professional Athlete
1988-49	IIT	Underpayment of Estimated Income Tax
1988-50	IIT	Innocent Spouse Relief	Replaced by 2000-9