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1994 Revenue Administrative Bulletins
1994 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 |
|---|---|---|---|
| 1994-01 | Revenue | Challenge of Assessment, Decision or Order Limited by Statute | Replaces 1989-35 |
| 1994-02 | Revenue | Privately Printed Tax Returns, Requirements and Permissible Uses | Replaces 1990-17 |
| 1994-03 | S, U | Sales and Use Tax Applications for Real Property Construction Contracts Offered/Made Before March 15, 1994 and Accepted Before June 15, 1994, and Bona Fide Sales or Lease Agreements Made Before March 15, 1994 | |
| 1994-04 | S | Notice of Change of Prepaid Gasoline Sales Tax Rate | Replaces 1991-06 |
| 1994-05 | S | Sales Tax to be Applied Based Upon Delivery Date | |
| 1994-06 | Revenue | Interest Rate | See Most Current Interest Rate RAB |
| 1994-07 | U | Use Tax to be Applied to Leases Spanning the May 1, 1994 Rate Increase from 4% to 6% | |
| 1994-08 | S, U | Residential Utilities | |
| 1994-09 | IIT | Taxability of Repayments Made Under the Claim of Right | Replaces 1988-44 |
| 1994-10 | SBT, IIT | Availability of Community Foundation Tax Credit for Tax Year 1994 and List of Certified Community Foundations for Tax Year 1994 | |
| 1994-11 | Revenue | Interest Rate | See Most Current Interest Rate RAB |
| 1994-12 | SBT, IIT | Treatment of an Election Under IRC 338 |