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PA Bulletin, Doc. No. 98-481

RULES AND REGULATIONS

Title 61--REVENUE

DEPARTMENT OF REVENUE

[61 PA. CODE CH. 35]

[28 Pa.B. 1836]

[CORRECTION]

Enforcement; Tax Examinations and Assessments

   An error occurred in the document amending § 35.1 (relating to tax examinations and assessments) which appeared at 28 Pa.B. 1522, 1529 (March 28, 1998). Ellipses were inadvertently omitted at the end of the section. The correct version of § 35.1 appears in Annex A, with ellipses referring to the existing text of the section.

Annex A

TITLE 61.  REVENUE

Subpart B.  GENERAL FUND REVENUES

ARTICLE II.  SALES AND USE TAX

CHAPTER 35.  TAX EXAMINATIONS AND ASSESSMENTS

§ 35.1. Tax examinations and assessments.

   (a)  Examinations. Tax examinations shall conform with the following:

*      *      *      *      *

   (2) Audits. Audits shall be conducted in accordance with Chapter 8a (relating to enforcement).

*      *      *      *      *

[Pa.B. Doc. No. 98-481. Filed for public inspection March 27, 1998, 9:00 a.m.]


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