RULES AND REGULATIONS
DEPARTMENT OF REVENUE
[61 PA. CODE CH. 34]
Corrective Amendment to 61 Pa. Code § 34.4(b)(5)
[33 Pa.B. 2756]
The Department of Revenue has discovered a discrepancy between the agency text of 61 Pa. Code § 34.4(b)(5) (relating to direct payment permit) as deposited with the Legislative Reference Bureau and as published at 2 Pa.B. 1686 (September 9, 1972) and the official text as published in the Pennsylvania Code Reporter (Master Transmittal Sheet No. 208, March 1992) and as currently appearing in the Pennsylvania Code.
Therefore, under 45 Pa.C.S. § 901, the Department of Revenue has deposited with the Legislative Reference Bureau a corrective amendment to 61 Pa. Code § 34.4(b)(5). The corrective amendment is effective as of February 29, 1992, the date the defective official text was announced in the Pennsylvania Bulletin.
The correct version of 61 Pa. Code § 34.4(b)(5) appears in Annex A, with ellipses referring to the existing text of the regulation.
TITLE 61. REVENUE
PART I. DEPARTMENT OF REVENUE
Subpart B. GENERAL FUND REVENUES
ARTICLE II. SALES AND USE TAX
CHAPTER 34. REGISTRATION, RECORDKEEPING AND RETURNS
§ 34.4. Direct payment permit.
* * * * *
(b) Requirements. To receive a Direct Payment Permit, the following requirements shall be met by the taxpayer:
* * * * *
(5) Direct Payment Permit holders are required, as a condition of the issuance of the permission, to provide the Department access to all records maintained to account for the tax due.
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[Pa.B. Doc. No. 03-1117. Filed for public inspection June 13, 2003, 9:00 a.m.]
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