481 Enforcement; tax examinations and assessments (Correction)  

  • 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.]

Document Information

PA Codes:
61 Pa. Code § 35.1