61 Pa. Code § 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. 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 Code 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.