Title 61--REVENUE DEPARTMENT OF REVENUE [61 PA. CODE CH. 35] [28 Pa.B. 1836] [CORRECTION]
Enforcement; Tax Examinations and Assessments An error occurred in the document amending § 35.1 (relating to tax examinations and assessments) which appeared at 28 Pa.B. 1522, 1529 (March 28, 1998). Ellipses were inadvertently omitted at the end of the section. The correct version of § 35.1 appears in Annex A, with ellipses referring to the existing text of the section.
Annex A TITLE 61. REVENUE Subpart B. GENERAL FUND REVENUES ARTICLE II. SALES AND USE TAX CHAPTER 35. TAX EXAMINATIONS AND ASSESSMENTS § 35.1. Tax examinations and assessments.
(a) Examinations. Tax examinations shall conform with the following:
* * * * * (2) Audits. Audits shall be conducted in accordance with Chapter 8a (relating to enforcement).
* * * * * [Pa.B. Doc. No. 98-481. Filed for public inspection March 27, 1998, 9:00 a.m.]