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Pennsylvania Code (Last Updated: April 5, 2016) |
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Title 61. REVENUE |
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PART I. Department of Revenue |
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Subpart A. General Provisions |
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Chapter 8a. Enforcement |
| Section 8a.1. Definitions |
| Section 8a.2. Examination of books and records |
| Section 8a.3. Audit types |
| Section 8a.4. Determination of liability |
| Section 8a.5. Determination of audit method |
| Section 8a.6. Selection of sample |
| Section 8a.7. Statistical estimation and software |
| Section 8a.8. Test audit plan |
| Section 8a.9. Audit findings |
| Section 8a.10. Taxpayer appeal |
| Section 8a.11. Applicability |
Notation
The provisions of this Chapter 8a issued under sections 270 and 2910-A of the Tax Reform of 1971 (72 P. S. § § 7270 and 9910-A), unless otherwise noted.
The provisions of this Chapter 8a adopted March 27, 1998, effective March 28, 1998, 28 Pa.B. 1522, unless otherwise noted.