§ 131.23. [Reserved].
Source The provisions of this § 131.23 adopted November 24, 1972, effective November 25, 1972, 2 Pa.B. 2231; amended December 7, 1973, effective December 8, 1973, 3 Pa.B. 2791; reversed October 3, 1986, effective October 4, 1986, 16 Pa.B. 3693. Immediately preceding text appears at serial page (55352).
Notes of Decisions Since 37 Pa. Code § 131.23 does not by its terms preclude further delegation of authority to communicate settlement of claims, reliance by a taxpayer on a communication of settlement by an assistant attorney general and payments thereon was reasonable, and the Commonwealth was estopped to deny the validity of the compromise settlement despite its failure to file required documentation and in absence of authorized approval of the settlement. Department of Revenue v. King Crown Corp., 415 A.2d 927, 930 (Pa. Commw. 1980).
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