Section 7336.1 - Procedure for claiming special tax provisionsThe following procedures shall be employed for claiming the special tax provisions:
(1) The claimant may claim the special tax provisions upon the expiration of his taxable year in connection with his filing of an annual return under the provisions of this article. Notwithstanding any other provisions of this article to the contrary, the department shall have the power to promulgate such rules or regulations as it may deem necessary to fairly and reasonably implement the provisions of this section.(2) If the claimant receives income as defined in this article, other than compensation from an employer, he may claim the special tax provisions in connection with his filing of estimated tax returns.1971, March 4, P.L. 6, No. 2, art. III, § 336.1, added 1974, March 13, P.L. 179, No. 32, § 4, imd. effective.