61 Pa. Code § 7.4
The provisions of this § 7.4 amended under sections 6 and 1301.26 of the act of April 9, 1929 (P. L. 343, No. 176) (72 P. S. §§ 6 and 1301.26); reserved under section 6 of The Fiscal Code (72 P. S. § 6) and section 306 of the Local Option Small Games of Chance Act (10 P. S. § 328.306).
This section cited in 61 Pa. Code § 32.21 (relating to charitable, volunteer firemen's and religious organizations, and nonprofit educational institutions).