Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

• No statutes or acts will be found at this website.

The Pennsylvania Bulletin website includes the following: Rulemakings by State agencies; Proposed Rulemakings by State agencies; State agency notices; the Governor’s Proclamations and Executive Orders; Actions by the General Assembly; and Statewide and local court rules.

PA Bulletin, Doc. No. 03-1117

RULES AND REGULATIONS

Title 61--REVENUE

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.

Annex A

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.

*      *      *      *      *

[Pa.B. Doc. No. 03-1117. Filed for public inspection June 13, 2003, 9:00 a.m.]


No part of the information on this site may be reproduced for profit or sold for profit.

This material has been drawn directly from the official Pennsylvania Bulletin full text database. Due to the limitations of HTML or differences in display capabilities of different browsers, this version may differ slightly from the official printed version.