Section 1103-D. Regulations.--(a) The regulations promulgated under Article XI-C shall be applicable to the taxes imposed under this article.
(b) The Department of Revenue may promulgate and enforce regulations not inconsistent with the provisions of this article.
(c) The department, to cover its costs of administration, shall retain an amount equal to costs but not to exceed ten per cent of the tax, interest and penalty collected and enforced by the department under section 1102-D.
(1103-D added July 7, 2005, P.L.149, No.40)
Compiler's Note: Section 24(5)(iv) of Act 40 of 2005, which added section 1103-D, provided that section 1103-D shall apply to any document made, executed, delivered, accepted or presented for recording 90 days after the effective date of section 24(5).