Authority
The provisions of this Article VI issued under section 6 of the Fiscal Code (72 P. S. § 6); and section 408(a) of the Tax Reform Code of 1971 (72 P. S. § 7408(a)), unless otherwise noted.
Source
The provisions of this Article VI adopted December 12, 1975, effective December 13, 1975, 5 Pa.B. 3195, unless otherwise noted.
Notes of Decisions
Regulations Not Required
The statutory deadline for making the S Corporation election is clearly set out in section 307.1 of the Tax Code (72 P. S. § 7307.1). Thus, whatever must be done to establish a valid S Corporation must be completed before the statutory deadline. This substantive rule was established by statute, and therefore, the Department of Revenue was merely enforcing the rule and was not required to promulgate regulations under the Commonwealth Documents Law (45 P. S. § § 1101—1602). Chloe Eichelberger Textiles, Inc. v. Commonwealth, 675 A.2d 1297 (Pa. Cmwlth. 1996).
