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 |
