72 Pa. Stat. § 3310-302

Current through Pa Acts 2024-53, 2024-56 through 2024-92
Section 3310-302 - Technical memoranda

Technical memoranda issued by the secretary shall be provided to taxpayers and others of existing interpretations of laws and regulations by the department or changes to the statutory or case law of interest to the public. Where and to the extent that an opinion of the legal counsel of the department is deemed to be of sufficient significance and general applicability to a group or group of taxpayers, the opinion shall be likewise provided.

72 P.S. § 3310-302

1996, Dec. 20, P.L. 1504, No. 195, § 302, effective in 60 days. Reenacted 2001, June 22, P.L. 595, No. 47, § 1, imd. effective.