37 Pa. Code § 131.11. [Reserved].

§ 131.11. [Reserved].

Source

   The provisions of this §  131.11 adopted November 24, 1972, effective November 25, 1972, 2 Pa.B. 2231; reversed October 3, 1986, effective October 4, 1986, 16 Pa.B. 3693. Immediately preceding text appears at serial pages (55347) to (55348).

Notes of Decisions

   Estoppel
   The Commonwealth was estopped to deny the validity of a compromise settlement despite its failure to file the documents required by 37 Pa. Code §  131.11, when the taxpayer had reasonably relied and made payments upon an unauthorized communication of settlement by an assistant attorney general with apparent authority to make such a communication. Department of Revenue v. King Crown Corp., 415 A.2d 927 (Pa. Cmwlth. 1980).

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