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. 98-481

RULES AND REGULATIONS

Title 61--REVENUE

DEPARTMENT OF REVENUE

[61 PA. CODE CH. 35]

[28 Pa.B. 1836]

[CORRECTION]

Enforcement; Tax Examinations and Assessments

   An error occurred in the document amending § 35.1 (relating to tax examinations and assessments) which appeared at 28 Pa.B. 1522, 1529 (March 28, 1998). Ellipses were inadvertently omitted at the end of the section. The correct version of § 35.1 appears in Annex A, with ellipses referring to the existing text of the section.

Annex A

TITLE 61.  REVENUE

Subpart B.  GENERAL FUND REVENUES

ARTICLE II.  SALES AND USE TAX

CHAPTER 35.  TAX EXAMINATIONS AND ASSESSMENTS

§ 35.1. Tax examinations and assessments.

   (a)  Examinations. Tax examinations shall conform with the following:

*      *      *      *      *

   (2) Audits. Audits shall be conducted in accordance with Chapter 8a (relating to enforcement).

*      *      *      *      *

[Pa.B. Doc. No. 98-481. Filed for public inspection March 27, 1998, 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.