61 Pa. Code § 45.2 — Automobiles for attorneys

Autos purchased by a public utility for use by its attorneys in checking rights-of-way and settling claims for condemnation suits are not used directly in producing, delivering or rendering a public utility service, and are subject to tax. Source The provisions of this § 45.2 adopted September 8, 1972, effective September 9, 1972, 2 Pa.B. 1686. 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.