Section 1301.26 - Regulations(a) The State Treasurer is hereby authorized to make necessary regulations to carry out the provisions of this article.(b) Within twelve (12) months of the effective date of this subsection, the State Treasurer shall promulgate regulations regarding estimation calculations. Pending the promulgation of the regulations and prior to issuing any demand pursuant to section 1301.24 that incorporates any estimate of amounts due following the State Treasurer's examination of a holder's records, the State Treasurer shall promulgate a statement of policy regarding estimation calculations. Estimation procedures set forth by the statement of policy shall conform to generally accepted auditing standards. The statement of policy shall expire upon promulgation of final regulations or one year from the effective date of this subsection, whichever occurs first.1929, April 9, P.L. 343, art. XIII.1, § 1301.26, added 1982, Dec. 9, P.L. 1057, No. 248, § 5, imd. effective. Amended 2002, June 29, P.L. 614, No. 91, § 16, effective 7/1/2002.