The provisions of this § 353.8 adopted December 9, 1983, effective December 10, 1983, 13 Pa.B. 3823; amended December 28, 1984, effective December 29, 1984, 14 Pa.B. 4699, and the deletion of the current text of § 353.8(d) and (e)(1) shall apply to tax periods ending after February 28, 1985; reserved March 19, 1993, effective March 20, 1993, 23 Pa.B. 1322. Immediately preceding text appears at serial pages (96406) to (96408).
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