2005 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.

2005 Revenue Administrative Bulletins
Number Act Title Notes
2005-1 Sales Tax Notice of Change in Prepaid Gasoline Sales Tax Rate  Replaces RAB 2003-3
2005-2 Revenue Act Interest Rate Replaced by  RAB 2005-4
2005-3 Revenue Act Penalty Provisions Replaces RAB 1995-4
2005-4 Revenue Act Interest Rate Replaces RAB 2005-2