Michigan Administrative Code Department - Treasury
Here’s a refined overview of the Michigan Administrative Code as it relates to the Department of Treasury:
🏛️ Department of Treasury – Michigan Administrative Code Highlights
1. Scope & Structure
The Michigan Administrative Code is the official compilation of all state agency rules. You can access rules by agency and bureau via LARA (Licensing and Regulatory Affairs) – including the Treasury Department’s regulations (michigan.gov).
Most Treasury rules are organized under its bureaus:
Bureau of Local Government Services
Bureau of State and Authority Finance
Customer Service Bureau, etc. (regulations.justia.com, regulations.justia.com)
2. Notable Rule Series
a) Bureau of State and Authority Finance
Governs school bond processes (R 388.1–388.22), covering definitions, bond qualification, loan rules, appeals, variable rates, repayment schedules, etc.
Latest update: Current through March 15, 2025 (ars.apps.lara.state.mi.us, regulations.justia.com).
b) Bureau of Local Government Services
Includes rules such as the City Income Tax appeals (R 205.901–R 205.917) (law.cornell.edu).
c) Customer Service Bureau – Income Tax
Covers definitions (e.g. resident guidelines), withholding (R 206.1–R 206.33), homestead and veteran credits, and preparer requirements .
3. Enabling Authority
Treasury’s rulemaking authority is drawn from statutes like:
MCL 205.13 (Revenue Division powers under Act 122 of 1941) (legislature.mi.gov).
After Executive Reorganization Order 1991‑16, the Revenue functions were transferred to the Department of Treasury (legislature.mi.gov).
4. How to Access the Rules
Use the LARA MI Admin Code search portal to filter by department (“Treasury”) and bureau (ars.apps.lara.state.mi.us).
Justia provides downloadable PDFs and HTML versions for rule chapters and parts .
5. Currentness
School bond rules are updated as of March 15, 2025.
Many other rule sets (e.g. income tax, city tax) are updated quarterly (regulations.justia.com).
Always verify the LARA portal for the most recent versions.
✅ Summary Table
Bureau / Code Section
Main Topics Covered
Latest Update Date
State & Authority Finance (R 388.1–.22)
School bond qualification, loan rules, appeals, rate changes
March 15, 2025 (regulations.justia.com)
Local Government Services (R 205.9xx)
City income tax appeals
Quarterly updates
Customer Service (R 206.1–.33)
State income tax definitions, credits, withholding rules
Quarterly updates
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