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 would like a copy of a RAB that is not available by clicking on the RAB number, please call the Tax Policy Division at 517-373-9600.

1991 Revenue Administrative Bulletins
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