TREASURY - 2002 Revenue Administrative Bulletins

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2002 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

2002-1 S Notice of Change in Prepaid Gasoline Sale Tax Rate Replaced by 2002-13

2002-2 IIT Homestead Property Tax Credit Permanent Resident of a Nursing Home Replaces 1988-21

2002-3 IIT Property Tax Credit Partial Use of Homestead for Business Purposes Replaces 1988-23

2002-4
IIT

Homestead Property Tax Credit When Adults Other Than Husband and Wife Share Homestead
Replaces 1988-24

2002-5

IIT

Michigan Residents Working Abroad

Replaces 1990-6

2002-6

Motor Fuel

Liquefied Petroleum Gas, Licensing, Collecting, and Remitting Tax

Replaces 1988-4

2002-7

Motor Fuel

Computation of Gas Tax Proper Measurement of Taxable Gallonage

Supplement to 1988-6

2002-8

Motor Fuel

Tax Refunds and Deductions

Supplement to 1988-8

2002-9

Motor Fuel

Wholesale Remittance Fee Allowance Consignment Sales Absence of 1/3 Remittance Fee Allowance

Supplement to 1990-21

2002-10

S,U

Drop Shipments

Replaces 1988-34

2002-11 S Treatment of Delivery Services Provided by Retailers Replaces 1993-07

2002-12 Revenue Interest Rates Replaces 2001-3
Replaced by 2002-17

2002-13 S Notice of Change in Prepaid Gasoline Sales Tax Rate Replaces 2002-1
Replaced by 2002-18

2002-14 SBT Apportionment Sourcing for Financial Organizations

2002-15 S,U Sales and Use Tax Exemptions and Requirements Replaces 1996-6

2002-16 SBT Single Business Tax - Financial Organizations Defined

2002-17 Revenue Interest Rate Replaces 2002-12

2002-18 S Notice of Change in Prepaid Gasoline Sales Tax Rate Replaces 2002-13

2002-19 U
Limited Use Tax Exemption on the Transfer on the Transfer of Motor Vehicles, Aircraft, Watercraft, Mobile Homes, Off-Road Vehicles and Snowmobiles Between Relatives and Others.
Replaces 1998-4

2002-20 S Sales Tax - Food for Human Consumption Replaces 1987-8 and 1991-18