2013 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
|
|
2013-1
|
Corporate Income Tax
|
Unitary Business Group Control Test And Relationship Tests
|
|
|
2013-2
|
Sales Tax
|
Notice of Change in Prepaid Gasoline Sales Tax Rate
|
Replaces RAB 2012-2
|
|
2013-3
|
Sales Tax |
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of April 2013
|
Replaces RAB 2013-2 |
|
2013-4
|
Sales & Use Tax, Airport Parking Tax,
and Conv. Facility Dev. Tax
|
Exemption for Foreign Diplomatic Personnel
|
Replaces RAB 2009-6
|
|
2013-5
|
Revenue Act
|
Interest Rate
|
Replaces RAB 2012-4
|
|
2013-6
|
Sales Tax
|
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of May 2013
|
Replaces RAB 2013-3
|
|
2013-7
|
Sales Tax
|
Notice of Prepaid Sales Tax Rates on Fuel in Effect for the Month of June 2013
|
Replaces RAB 2013-6
|
