SOAHR Rules


Michigan.gov Home		SOAHR Home \| Site Map \| Contact SOAHR

Archived Rule Revisions for Treasury

| | |

17777

Rescinded - Bonds
(Treasury Bureau of Bond Finance)

| | |

17778

Rescinded - Hearings
(Treasury Bureau of Bond Finance)

| | |

17779

Rescinded - Practice and Procedure
(Treasury Bureau of Tax & Economic Policy)

| | |

17780

Rescinded - Business Activity Tax
(Treasury Bureau of Tax & Economic Policy)

| | |

17810

Children of Veterans Tuition Grant Program
(Treasury Student Financial Services Bureau)

| | |

1995-003 TY

Tobacco Products Tax
(Treasury Customer Service Bureau)

The proposed rules implement the Tobacco Products Tax Act of 1994 by providing for procedures for the suspension or revocation of a license for violations of the act and specifying requirements for shipping case stamps and markings.

| | |

1995-026 TY

State Loans to School Districts
(Treasury )

The proposed rule would rescind an existing regulation (R 340.301).

| | |

1995-027 TY

Standards of Construction Cost of Project
(Treasury )

The proposed rule would rescind an existing regulation (R 390.631).

| | |

1995-059 TY

State Assessors Board General Rules
(Treasury Bureau of Local Government Services)

| | |

1995-064 TY

Michigan Alternative Student Loan Program
(Treasury Higher Education Assistance Authority)

| | |

1995-081 TY

Income Tax
(Treasury )

The proposed rules would rescind R 206.13(1) (personal and dependent exemption allowance), which is duplicative of MCL 206.30, R 206.17(4) (city income tax credit), which is obsolete due to statutory amendments, and R 206.80 (charitable contribution tax credit), which duplicates language located elsewhere in the code.

| | |

1995-082 TY

General Sales and Use Tax
(Treasury Bureau of Bond Finance)

The proposed rules would rescind 71 rules defining terms within the current code as duplicative and/or obsolete and rescind provisions tied to statutes that have been repealed.

| | |

1995-084 TY

Education Loans
(Treasury Higher Education Facilities Authority)

The proposed rules would rescind 8 rules that have been rendered obsolete over the past 20 years and are no longer relevant to the Authority's mission.

| | |

1995-085 TY

State Hospital Finance Authority
(Treasury )

The proposed rules would rescind 8 rules that have been rendered obsolete over the past 20 years and are no longer relevant to the Authority's mission.

| | |

1995-139 TY

Practice and Procedure, Corporate Tax Appeal Board
(Treasury )

The proposed rule would rescind 23 obsolete rules governing practice and procedure.

| | |

1996-078 TY

Taxpayers Bill of Rights
(Treasury Bureau of Bond Finance)

The proposed rules comply with requirements set forth in Public Act 13 and 14 of 1993. These rules consist of definitions, employee conduct, informal conferences, disclosure of confidential information, and the reasonable cause waiver for the negligence and the failure to file/failure to pay penalties.

| | |

1996-082 TY

(Treasury )

WITHDRAWN

| | |

1997-007 TY

Definitions
(Treasury Michigan Gaming Control Board)

These are comprehensive rules to govern implementation, application, administration, and enforcement of the provisions of the Michigan Gaming Control and Revenue Act, relating to the licensing and regulation of casino gaming and other requirements of the Act.

| | |

1997-015 TY

Income Tax
(Treasury Customer Service Bureau)

The proposed rule defines "retirement and pension benefits", a phrase not previously defined in statute.

| | |

1997-021 TY

Legislative Merit Award Program
(Treasury Bureau of Controller Operations)

The following rule makes rescissions to the Legislative Merit Award Program which is an act that provides scholarships to high school graduates of Michigan. It also prescribes the powers and duties of the Michigan higher education assistance authority. The program awarded and recognized high academic achievement. $1,000 was given to high school students for college use. The awards were phased out because colleges tend to prioritize need-based programs. WITHDRAWN!

| | |

1997-040 TY

Michigan Education Trust General Rules
(Treasury Higher Education Assistance Authority)

Rule 1 would be amended to change the definitions of "immediate family," "independent, degree granting college or university," and "out-of-state institution of higher education." Rule 5 would be rescinded

| | |

1997-067 TY

Cigarette Tax
(Treasury Customer Service Bureau)

With these proposed rules, the Department of Treasury is addressing the issue of cigarette smuggling in Michigan by putting into place a cigarette stamping program.

| | |

1997-070 TY

Taxpayers Bill of Rights
(Treasury Bureau of Tax & Economic Policy)

The proposed rule provides that before a department officer or employee may disclose confidential information to a third party, the third party shall furnish the appropriate authorization from the taxpayer, and that the taxpayer's written authorization may be provided by filing of a completed copy of federal form 2848-D entitled "Tax Information Authorization and Declaration of Representative," a form that may be obtained at the nearest internal revenue service office.

| | |

1997-078 TY

Michigan Education Trust General Rules
(Treasury Higher Education Assistance Authority)

Rule 21 would be promulgated to prohibit any purchaser or beneficiary from directing the investment of any contribution to MET (or any earnings thereon).

| | |

1998-056 TY

Lottery Rules
(Treasury Bureau of State Lottery)

The proposed rules rescind rules have been made obsolete by changes to the Lottery Act.

| | |

1998-074 TY

Michigan Alternative Student Loan Program
(Treasury Higher Education Assistance Authority)

Changes are proposed to these current administrative rules to permit the Authority to determine forbearance provisions, loan limits, length of repayment and to bring the total and permanent disability definition into agreement with the Federal Family Education Loan Program definition.

| | |

1998-079 TY

Rescinded - Intangibles Tax
(Treasury Customer Service Bureau)

The proposed rule rescinds obsolete, duplicative, and burdensome rules dealing with the repealed Michigan Intangibles Tax administrative rules.

| | |

1999-030 TY

Lottery Rules
(Treasury Bureau of State Lottery)

The proposed rules would change bureau processes related to prize annuity and cash option, clarify certain legal issues that have arisen in litigation, streamline bureau operations for efficiency reasons, and conform current market costs to the bureau's abiliy to recoup actual costs for certain functions.

| | |

1999-032 TY

State Assessors Board General Rules
(Treasury Bureau of Local Government Services)

WITHDRAWN ON 11/29/99 --- If a county equalization director has certification in assessment administration at a level below the certification level required by the State Assessors Board for the county in which the individual is employed, the State Assessors Board may notify the individual that he or she is not certified at the proper level. Failture to become certified at the propoer level may initiate revocation of the individual's certification in assessment administration.

| | |

1999-037 TY

Michigan Education Trust General Rules
(Treasury Higher Education Assistance Authority)

The definition of immediate family lists the allowable relationship of family members when transferring a MET contract to a new beneficiary. The proposed amendment will limit the definition of immediate family in order to prevent the transfer of MET contracts to the next generation of family members.

| | |

1999-044 TY

Michigan Alternative Student Loan Program
(Treasury Student Financial Services Bureau)

The proposed rules revise current administrative rules to permit the Authority to determine the minimum loan amount and forbearance terms, remove bankruptcy lanuguage in conflict with bond documents, accept official notification as confirmation of death, allow elegibility to be based on school criteria, allow parents to borrow, create flexibility in disbursement methods and revise the eligible school definition to conform to statute language.

| | |

1999-050 TY

Charitable Gaming
(Treasury Bureau of State Lottery)

This set of rules replaces the current Bingo rules, Millionaire Party/Raffle rules, and Charity Game Ticket rules that assist in the administration of Act 382 of the Public Acts of 1972 as amended.

| | |

1999-068 TY

Tax Electronic Recordkeeping and Retention Rules
(Treasury Bureau of Tax & Economic Policy)

The proposed rules set forth requirements imposed on taxpayers for maintaining and retaining electronic records required by various tax statutes.

| | |

1999-086 TY

State Assessors Board General Rules
(Treasury Bureau of Local Government Services)

This rule proposes that if a county equalization director has certification in assessment administration at a level below the certification level required by the State Assessor's Board for the county in which the individual is employed, the Board my notify the individual that he or she is not certified at the proper level. Failure to become certified at the proper level may initiate revocation of the individual's certification in assessment administration.

| | |

2000-015 TY

General and Specific Sales and Use Tax
(Treasury Bureau of Bond Finance)

Withdrawn 7/8/2002 Department of Treasury is amending several existing general and specific sales and use tax rules and rescinding two other specific sales and use tax rules. The rules that are being amended are old rules that have existed unchanged for almost 50 years. Changes in statue, case law, and business operation have made portions of these rules obsolete, made them conflict with current law, or made them bad policy. Consequently, the department plans to amend the rules to conform to current law. Rules to be considered for amendment: 205.1, 205.9, 205.16, 205.26, 205.51, 205.52, 205.54, 205.56, 205.62, 205.65, 205.67, 205.68, 205.74, 205.75, 205.78, 205.84, 205.89, 205.95, 205.101. Rules to be rescinded: 205.90 and 205.99

| | |

2000-019 TY

Airport Parking Tax
(Treasury Customer Service Bureau)

Department of Treasury intends to rescind R 207.123, which requires that certain airport parking receipts separately itemize the amount being paid for parking and the amount of the tax.

| | |

2000-021 TY

Rescinded - Crane Game Rules
(Treasury Bureau of State Lottery)

This Rule would rescind the Crane Game Rules, R 432.401 through R 432.409.

| | |

2000-083 TY

Legislative Merit Award Program
(Treasury Student Financial Services Bureau)

Withdrawn: 5/27/04. Define what constitutes ethical and unethical MEAP test administration practices; provide for investigation of unethical practices; describe the consequences of unethical practices; and describe the responsibilities of local school districts.

| | |

2001-020 TY

Lottery Rules
(Treasury Bureau of State Lottery)

Make changes to clarify expiration date of winning tickets and correct minor ordering errors.

| | |

2002-012 TY

Michigan Education Trust General Rules
(Treasury Higher Education Assistance Authority)

The definition of immediate family member identifiers the family members related to the beneficiary eligible to receive a transferred MET contract. The proposed amendment will expand the definition of immediate family to include first cousin as eligible of the beneficiary for contracts issued after September 30, 1996.

| | |

2002-018 TY

Education Loans
(Treasury Student Financial Services Bureau)

Rescission of certain rules promulgation pursuant to 1969 PA 295 concerning education loans administered by the Higher Education Facilities Authority.

| | |

2002-051 TY

Charitable Gaming
(Treasury Bureau of State Lottery)

Revisions were required to clarify and incorporate items that licensees brought to our attention after the rules were enacted in March 2002.

| | |

2003-011 TY

Nursing Scholarship Program
(Treasury Student Financial Services Bureau)

New rules to implement 2002 PA 591

| | |

2003-016 TY

Michigan Education Trust General Rules
(Treasury Student Financial Services Bureau)

The definition of an out-of-state institution identifies which out of state institutions MET can pay tuition charges. The proposed amendment will expand the definition of out-of-state institution to include a propriety baccalaureate degree granting college and out-of-state community or junior college eligible for federal student aid for all Met contracts.

| | |

2003-033 TY

Lottery Rules
(Treasury Bureau of State Lottery)

The lottery is implementing Pulltab tickets. Pulltabs are played differently than other lottery games. This amendment will clarify the rules concerning Pulltab tickets and prizes and make other technical revisions.

| | |

2005-095 TY

Lottery Rules
(Treasury Bureau of State Lottery)

This amendment will clarify the rules pertaining to Pulltab tickets and prizes and make other technical revisions.

| | |

2005-096 TY

School Bond Qualification, Approval, and Loan Rules
(Treasury Bureau of Bond Finance)

The rules explain and clarify the new School Bond Qualification, Approval, and Loan Act.

| | |

2006-023 TY

Rescinded - Children of Veterans Tuition Grant Program
(Treasury Student Financial Services Bureau)

Rules will identify and explain the criteria for program eligibility, as well as provide general information on the operation of the program.

| | |

2006-042 TY

Charitable Gaming
(Treasury Bureau of State Lottery)

The rule set will be amended to accommodate linked bingo, to lessen restrictions on worker pay, and to allow additional advertisement of charitable gaming events.

| | |

2006-060 TY

General Sales and Use Tax Rules
(Treasury Customer Service Bureau)

R 205.56: revise subsections addressing bakery products "for home consumption" and "for immediate consumption," to comply with current statutory language. R 205.72: revise to more clearly indicate that the rule addresses the processing of milk and dairy products after the "farm" stage. R 205.126: revise subsection addressing items not subject to sales tax when sold from vending machines and setting forth how sales tax is determined, to comport with current statutory language. R 205.127: revise to indicate that sales of bottled water are not taxable, as provided in statute. R 205.136: address taxation of sales of "prepared food" and provide guidance in determining when an eating utensil is "provided by the seller," as required to remain in compliance with the Streamlined Sales and Use Tax Agreement; revise subsection regarding vending machine sales, to comport with current statute providing that sales of prepared food are taxable.

| | |

2006-076a TY

Public Offering of Debt or Equity for Michigan Casinos
(Treasury Michigan Gaming Control Board)

The rule set will be amended to create a procedure for declaratory ruling requests, make internal control standards of casinos clearly enforceable, update the rules on electronic gaming devices to comport with current technology, relieve supplier licensees of certain filing requirements regarding publicly traded corporations, allow for transfer, reduction, or elimination of progressive jack pots, and eliminate requirement for registration tags on gaming machines.

| | |

2006-076b TY

Denial and Exclusion Hearings
(Treasury Michigan Gaming Control Board)

The rule set will be amended to create a procedure for declaratory ruling requests, make internal control standards of casinos clearly enforceable, update the rules on electronic gaming devices to comport with current technology, relieve supplier licensees of certain filing requirements regarding publicly traded corporations, allow for transfer, reduction, or elimination of progressive jack pots, and eliminate requirement for registration tags on gaming machines.

| | |

2006-076c TY

Conduct of Gaming
(Treasury Michigan Gaming Control Board)

The rule set will be amended to create a procedure for declaratory ruling requests, make internal control standards of casinos clearly enforceable, update the rules on electronic gaming devices to comport with current technology, relieve supplier licensees of certain filing requirements regarding publicly traded corporations, allow for transfer, reduction, or elimination of progressive jack pots, and eliminate requirement for registration tags on gaming machines.

| | |

2006-076d TY

Internal Control Procedures
(Treasury Michigan Gaming Control Board)

The rule set will be amended to create a procedure for declaratory ruling requests, make internal control standards of casinos clearly enforceable, update the rules on electronic gaming devices to comport with current technology, relieve supplier licensees of certain filing requirements regarding publicly traded corporations, allow for transfer, reduction, or elimination of progressive jack pots, and eliminate requirement for registration tags on gaming machines.

| | |

2006-076e TY

Movement of Gaming Equipment
(Treasury Michigan Gaming Control Board)

The rule set will be amended to create a procedure for declaratory ruling requests, make internal control standards of casinos clearly enforceable, update the rules on electronic gaming devices to comport with current technology, relieve supplier licensees of certain filing requirements regarding publicly traded corporations, allow for transfer, reduction, or elimination of progressive jack pots, and eliminate requirement for registration tags on gaming machines.

| | |

2006-077 TY

Federal Family Education Loan Program (FFELP)
(Treasury Student Financial Services Bureau)

Throughout the Rules: Update "guarantee agency" to "guaranty agency." Delete the word "direct" when referring to the loan programs.Header: Change department designation from "education" to "treasury." Change program title from "State Direct Loan Program" to "Federal Family Education Loan Program (FFELP).

| | |

2007-018 TY

State Tax Commission General Rules
(Treasury Bureau of Local Government Services)

These Rules relate to the State Tax Commission's (STC's) authority under the General Property Tax Act, 1893 PA 206, MCL 211.1 et seq.; authority transferred from the State Board of Equalization and the State Board of Assessors pursuant to the Executive Organization Act of 1965, 1965 PA 380, MCL 16.101 et seq.; under the State Tax Commission Act, 1927 PA 360, MCL 209.101 et seq.; the Plant Rehabilitation and Industrial Development Districts Act, 1974 PA 198, MCL 207.551 et seq.; and the Commercial Housing Facilities Exemption Certificates Act, 1976 PA 438, MCL 207.601 et seq. The Rules also provide information on appearing at STC meetings and hearings.

| | |

2007-051 TY

Michigan Education Trust
(Treasury Student Financial Services Bureau)

Amend Rule 2(3) to allow the purchase of the number of credit hours necessary to obtain a 5-year baccalaureate degree for a particular beneficiary.

| | |

2008-020 TY

Lottery Rules
(Treasury Bureau of State Lottery)

This amendment will remove the subrules restricting claims and payments to a single claimant. In addition, the amendment will remove the subrules restricting the payment of pulltab winnings to the retailer location where the ticket was purchased. Additional changes include technical revisions.

| | |

2008-036 AC

Racing Commissioner - General Rules
(Treasury Michigan Gaming Control Board)

"R 431.3055 Clerk of scales; duties; jockey weights. This rule sets the limits of overweight jockeys are allowed to carry. The change would allow for seven (7) pounds of overweight over the five (5) allowable at present. "R 431.3075 Workout clockers. The rule allows for two people to time morning workouts of the horses to determine if they qualify to race. The rule should be amended to only needing one clocker employed by the Office of Racing Commissioner. "R 431.1245 Declaratory order or ruling. This rule is antiquated and needs revision. "R431.3295(4) Disqualification. This rule contains a misquote. "...except as provided for in R431.1335" needs to reflect "...except as provided for in R431.1330".

| | |

2009-015 TY

Charitable Gaming
(Treasury Bureau of State Lottery)

Withdrawn 9/8/09 The rule set will be amended to allow certain workers at charitable gaming events to be employees of the location or supplier, define / clarify management responsibilities, allow suppliers to advertise charitable gaming events, and rescind Numeral Game and Manufacturer sections which are obsolete.