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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 |
| 1992-01 |
S, U |
Taxation of Energy Supplied to
Public Assistance Recipients |
Replaces 1988-37 |
| 1992-02 |
SBT, IIT |
Community Foundation Credit
Extended |
Replaced by 1995-10
Replaces 1989-04 |
| 1992-03 |
SBT |
Capital Acquisition Deduction |
Replaces 1989-45 |
| 1992-04 |
S, U |
Taxation of Prescription Drugs |
Replaced by 1992-12 |
| 1992-05 |
Severance |
Marketing Costs |
Replaces 1989-18 |
| 1992-06 |
Severance |
Gas Used in Gas Injected
Operations |
|
| 1992-07 |
Revenue |
Deficiency Interest Rate |
See Most Current Interest Rate
RAB |
| 1992-08 |
Severance |
Tax Rate on Marginal and
Stripper Oil and Liquid Phase Condensation Production |
Replaces 1989-15 |
| 1992-09 |
Severance |
Allowable Marketing Cost
Deductions to Severance Tax |
Replaces 1990-13 |
| 1992-10 |
SBT, IIT |
Credit for Cash Donations to
Eligible Shelters for the Homeless, Food Kitchens and Food Banks |
|
| 1992-11 |
SBT, IIT |
Availability of Community
Foundation Credit for Tax Year 1992 and List of Certified Community
Foundations for Tax Year 1992 |
|
| 1992-12 |
S, U |
Prescription Drugs |
Replaces 1992-04 |
|
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