Taxes - 1991 Revenue Administrative Bulletins

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1991 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
1991-01	U	Exemption on Transfer of Vehicles
1991-02	IIT	Income Tax Exemption, Household Income and Income Tax Collection Deferment for Military Personnel Serving in Operation Desert Storm - Determination, Filing Requirements
1991-03	Revenue	Deficiency Interest Rate	See Most Current Interest Rate RAB
1991-04	Motor Fuel	Diesel Tax Rate Charged on Fuel Dispensed Through Key Pump and Card Pump Systems	Replaced by 1991-12
1991-05	S	Refund of Sales Tax on Vehicles, Lemon Law	Replaced by 1995-09
1991-06	S	Notice of Change of Prepaid Gasoline Sales Tax Rate	Replaced by 1994-04 Replaces 1990-30
1991-07	SBT, IIT	Availability of Community Foundation Tax Credit for 1991 and List of Certified Community Foundations for Tax Year 1991	Replaced by 1991-17
1991-08	S	Airline Meals	Replaces 1988-38
1991-09	Revenue	Deficiency Interest Rate	See Most Current Interest Rate RAB
1991-10		Department of Treasury Field Offices	Replaces 1990-18
1991-11	S	Agricultural Production Amendments	Replaces 1990-01
1991-12	Motor Fuel	Diesel Tax Rate Charged on Fuel Dispensed Through Key Pump and Card Pump Systems	Replaces 1991-04
1991-13	IIT	Railroad Employee Benefits	Replaces 1989-57
1991-14	IIT	Income from Indian Treaty - Fishing Activities	Replaces 1989-02
1991-15	S, U	Taxation In the Construction Business	Replaced by 1999-02
1991-16	Revenue	Penalty Provisions	Replaced by 1995-04 Replaces 1990-05
1991-17	SBT, IIT	Updated Listing of Certified Community Foundations for Tax Year 1991	Replaces 1991-07
1991-18	S, U	Food for Human Consumption	Replaces 1990-07 and replaced by 2002-20
1991-19	S, U	Tax Base Used in Determining Sales Tax Liability on Food and Beverages Served at Fundraising Events	Replaces 1989-63
1991-20	S	Payment of Sales Tax By Mobile Home Dealers	Replaces 1990-14