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1989 Revenue Administrative Bulletins

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 would like a copy of a RAB that is not available by clicking on the RAB number, please call the Tax Policy Division at 517-373-9600.

1989 Revenue Administrative Bulletins
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  Replaced by RAB 2020-22
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 Replaced by RAB 2019-23
1989-20 Severance Lease Use Gas Taxability Replaced by RAB 2019-23
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
Replaced by 2016-20
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  Replaced by 2015-27
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