Department guidelines and regulations

Act 2 of 1971, § 1760-D, under TAX REFORM CODE OF 1971.

Act 2 of 1971, § 1760-D

Section 1760-D. Department guidelines and regulations.

The department shall develop written guidelines for the implementation of the provisions of this subarticle. The guidelines shall be in effect until such time as the department promulgates regulations for the implementation of the provisions of this subarticle. The department shall promulgate regulations for the implementation of this subarticle within two years of the effective date of this section.

(1760-D added July 13, 2016, P.L.526, No.84)