61 Pa. Code § 3.5

Current through Register Vol. 54, No. 36, September 7, 2024

Section 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.

61 Pa. Code § 3.5