INDEPENDENT REGULATORY REVIEW COMMISSION Action Taken by the Commission [36 Pa.B. 891] The Independent Regulatory Review Commission met publicly at 10:30 a.m., Thursday, February 2, 2006, and announced the following:
Regulation Approved:
Department of Revenue #15-431: Proof Required to Establish Credit (amends 61 Pa. Code § 111.5)
____ Approval Order Public Meeting held
February 2, 2006Commissioners Voting: Alvin C. Bush, Vice Chairperson, by phone; Arthur Coccodrilli, Acting Chairperson; John F. Mizner, Esq.; Murray Ufberg, Esq.
Department of Revenue--Proof Required to Establish Credit; Regulation No. 15-431
On December 13, 2005, the Independent Regulatory Review Commission (Commission) received this regulation from the Department of Revenue (Department). This rulemaking amends 61 Pa. Code § 111.5. Notice of proposed rulemaking was omitted for this regulation; it will become effective upon publication in the Pennsylvania Bulletin.
This amendment brings an existing regulation into consistency with the Department policy of not requiring a signed copy of an out-of-state tax return to qualify for credit for taxes paid to another state. In addition to facilitating tax filings, it will save the Commonwealth approximately $200,000 in processing costs.
We have determined this regulation is consistent with the statutory authority of the Department (72 P. S. §§ 7333(c) and 7354) and the intention of the General Assembly. Having considered all of the other criteria of the Regulatory Review Act, we find promulgation of this regulation is in the public interest.
By Order of the Commission:
This regulation is approved.
JOHN R. MCGINLEY, Jr.,
Chairperson[Pa.B. Doc. No. 06-292. Filed for public inspection February 17, 2006, 9:00 a.m.]
