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1997 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.

1997 Revenue Administrative Bulletins
Number Act Title Notes
1997-01 S, U Commercial Radio and TV Broadcasters Replaces 1989-65
1997-02 IIT Treatment of Deferred Compensation Replaces 1988-15
1997-03 Revenue Interest Rate See Most Current Interest Rate RAB
1997-04 Revenue Interest Rate See Most Current Interest Rate RAB
1997-05 SBT, IIT List of Certified Community Foundations for 1997