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2013 Revenue Administrative Bulletins

2013 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.

2013 Revenue Administrative Bulletins
Number Act Title Replaces Replaced by
2013-1 Corporate Income Tax Unitary Business Group Control Test And Relationship Tests RAB 2018-12
2013-2 Sales Tax Notice of Change in Prepaid Gasoline Sales Tax Rate RAB 2012-2 RAB 2013-3
2013-3 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel
in Effect for the Month of April 2013		 RAB 2013-2 RAB 2013-6
2013-4 Sales & Use Tax, Airport Parking Tax,
and Conv. Facility Dev. Tax		 Exemption for Foreign Diplomatic Personnel RAB 2009-6 RAB 2015-13
2013-5 Revenue Act Interest Rate (for period July 1, 2013 - December 31, 2013) RAB 2012-4 RAB 2013-15
2013-6 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel
in Effect for the Month of May 2013		 RAB 2013-3 RAB 2013-7
2013-7 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel
in Effect for the Month of June 2013		 RAB 2013-6 RAB 2013-8
2013-8 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel
in Effect for the Month of July 2013		 RAB 2013-7 RAB 2013-10
2013-9 Corporate Income Tax Corporate Income Tax – “Actively Solicits”
2013-10 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel
in Effect for the Month of August 2013		 RAB 2013-8 RAB 2013-11
2013-11 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel
in Effect for the Month of September 2013		 RAB 2013-10 RAB 2013-12
2013-12 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel
in Effect for the Month of October 2013		 RAB 2013-11 RAB 2013-13
2013-13 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel
in Effect for the Month of November 2013		 RAB 2013-12 RAB 2013-14
2013-14 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel
in Effect for the Month of December 2013		 RAB 2013-13 RAB 2013-16
2013-15 Revenue Act Interest Rate (for period January 1, 2014 - June 30, 2014) RAB 2013-5 RAB 2014-9
2013-16 Sales Tax Notice of Prepaid Sales Tax Rates on Fuel
in Effect for the Month of January 2014		 RAB 2013-14 RAB 2014-3