Pennsylvania Code
Pennsylvania Code & Bulletin
COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 6234 (September 28, 2024).

61 Pa. Code § 3.5. Order of importance.

§ 3.5. Order of importance.

 If there appears to be a conflict between documents within the Revenue Information System, the order of precedence shall be as follows:

   (1)  Regulations.

   (2)  Statements of policy.

   (3)  Letter rulings.

   (4)  Revenue information.


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