RULES AND REGULATIONS
Title 61--REVENUE
DEPARTMENT OF REVENUE
[Correction]
[61 PA. CODE CHS. 103, 108, 117 AND 125]
Personal Income Tax; Exempt and Nonexempt Income
[26 Pa.B. 994] An error appeared at 26 Pa.B. 887, 888 (March 2, 1996). The statutory authority should read:
Authority
The amendments are adopted under section 354 of the Tax Reform Code of 1971 (code) (72 P. S. § 7354). Section 354 of the code specifically authorizes and empowers the Department to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of and the collection of taxes imposed by Article III of the code (72 P. S. §§ 7301--7361).
[Pa.B. Doc. No. 96-289. Filed for public inspection March 1, 1996, 9:00 a.m.]
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