Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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

The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 488 (January 27, 2024).

61 Pa. Code § 3.5. Order of importance.

§ 3.5. Order of importance.

 If there appears to be a conflict between documents within the Revenue Information System, the order of precedence shall be as follows:

   (1)  Regulations.

   (2)  Statements of policy.

   (3)  Letter rulings.

   (4)  Revenue information.


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 Code 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.