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1992 Revenue Administrative Bulletins
1992 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.
| 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 Replaced by RAB 2019-23 |
| 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 Replaced by RAB 2019-23 |
| 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 |