Preliminary information for the Wholesale Marihuana Tax is now available.
2001 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 2016-20 for further information.
Many of the RABs in this list are available by clicking on the RAB number.
| Number | Act | Title | Notes |
|---|---|---|---|
| 2001-1 | Revenue Act | Interest Rates | See most current Interest Rate RAB |
| 2001-2 | Single Business Tax | Single Business Tax Base for Foreign Person | |
| 2001-3 | Revenue Act | Interest Rates | See most current Interest Rate RAB |
| 2001-4 | Single Business Tax | Single Business Tax Foreign Trucking | Supplement to RAB 2001-2 |
| 2001-5 | Income Tax | Individual Income Tax - Severance Tax Paid in Lieu of Other Taxes | Replaces RAB 1996-1 |
| 2001-6 | Single Business Tax, Income Tax | List of Certified Community Foundations for Tax Year 2001 Single Business Tax Credit and Income Tax Credit |