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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 |
| 1987-01 |
Revenue |
Deficiency Interest Rate |
See Most Current Interest Rate RAB |
| 1987-02 |
Revenue |
Issuance of Bulletins and Letter Rulings |
Replaced by 1989-34 |
| 1987-03 |
IIT |
Full Time Gambler Considered a Trade or
Business |
|
| 1987-04 |
S, U |
Revocation of Declaratory Ruling #8 |
|
| 1987-05 |
S, U |
Lithographers |
|
| 1987-06 |
SBT |
Estimated payment requirements |
|
| 1987-07 |
S, U |
Computer Software |
Replaced by 1988-41 |
| 1987-08 |
S, U |
Purchases Made with Federal Food Stamps:
Plants, Seeds, Water and Ice |
Replaced by
2002-20 |
|
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