Section 301. Rules and regulations.
The secretary shall make such reasonable rules and regulations, not inconsistent with law, as may be necessary for the exercise of its powers and the performance of its duties under this act, including regulations which shall advise the public of the following:
(1) The various methods by which the department communicates tax policy and interpretations to taxpayers, tax practitioners, personnel of the department and the general public.
(2) The legal force and effect, precedential value and binding nature of each method of communication.
(301 reenacted June 22, 2001, P.L.595, No.47)