Section 5702.311 - Regulations(a) Attorney General.--The Attorney General may promulgate regulations necessary to enforce this act.(b) Department of Revenue.--The Department of Revenue shall promulgate regulations as are necessary to ascertain the amount of State tax paid on the cigarettes of a tobacco product manufacturer for each year.2003, Dec. 30, P.L. 441, No. 64, § 311, imd. effective.