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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 |
| 1997-01 |
S, U |
Commercial
Radio and TV Broadcasters |
Replaces
1989-65 |
| 1997-02 |
IIT |
Treatment
of Deferred Compensation |
Replaces
1988-15 |
| 1997-03 |
Revenue |
Interest
Rate |
See Most
Current Interest Rate RAB |
| 1997-04 |
Revenue |
Interest
Rate |
See Most
Current Interest Rate RAB |
| 1997-05 |
SBT, IIT |
List of
Certified Community Foundations for 1997 |
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