Current through Register Vol. 54, No. 36, September 7, 2024
Section 3.1 - Regulations(a)Purpose. The Department issues regulations which are published in Title 61 of the Pennsylvania Code. The purpose of a regulation is to provide taxpayers with rules of general application so that they might clearly understand their rights and duties under the law.(b)Scope. Regulations comprise activities of the Department in which the legislative element predominates. They are designed to implement, interpret law or prescribe policy, or to govern the procedure or practice requirements of the Department.