72 Pa. Stat. § 803
In making bonus and tax settlements, it shall be the duty of the Department of Revenue, subject to the approval of the Department of the Auditor General, to determine whether, and to what extent, any corporation, association, or individual is entitled by law to any deduction or exemption from bonus or taxation.
Subject to the approval of the Department of the Auditor General, as provided in the preceding section of this act, the Department of Revenue shall exercise and perform all of the powers and duties heretofore exercised and performed by the Auditor General in determining questions of deduction and exemption, and all statements, certificates, reports, affidavits, or other documents, heretofore required to be filed with the Auditor General, to enable him to determine whether and to what extent any corporation or association is entitled to a deduction or exemption from bonus or taxation, shall hereafter be filed with the Department of Revenue.
72 P.S. § 803