The Department will develop and post on its web site a Policy and Procedure Manual. The Department will update the Policy and Procedure Manual on an annual basis. The Department's web site includes a library of standardized forms, reports, notices, returns and schedules developed in consultation with the Department of Revenue to be utilized by the local governments and the regulated community. The Department's previously-referenced web site is available at http://dced.pa.gov/local-government/local-income-tax-information.
12 Pa. Code § 151.6