The full report, orders for each agency, and additional background on IRRC’s review of existing regulations can be found here: https://www.irrc.state.pa.us/documents/review_of_existing_regulations.cfm |
Regulation #15-371: Tax Amnesty Program; Further Examination of Books and Records
Provides for audits to verify the accuracy of tax returns. Included in the provisions are "statistical sampling" and "block sampling" in "test audits" to establish the liability of a taxpayer.
IRRC Number | 1658 | Proposed Regulation Received | September 13, 1995 |
Agency Name | Department of Revenue | PA Bulletin Publish Date | September 23, 1995 |
Regulation Status | Final-Form | Close of Public Comment | October 23, 1995 |
PA Code |
61 Pa. Code
Chapter 6
61 Pa. Code Chapter 8 61 Pa. Code Chapter 35 |
Final Due By | October 23, 1997 |
Analysts Assigned |
James M. Smith (JMS) |
IRRC Comments Due | November 22, 1995 |
Final-Form Regulation Received | October 22, 1997 | ||
Public Meeting Date | November 20, 1997 | ||
Published as Final | March 28, 1998 | ||
Actions Taken | |||
IRRC Approves Regulation With Changes At Second Meeting | January 29, 1998 | ||
IRRC Disapproval | November 20, 1997 | ||
House Committee Approves the Final Regulation At First Meeting | November 13, 1997 |
- Proposed Regulation
- Final Regulation
- Related Documents
Proposed regulation has not yet been submitted. |
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Final regulation has not yet been submitted. |
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In addition to comments, IRRC occasionally receives other correspondence and written materials from state agencies and the legislature regarding pending regulations. These documents can be found on this portion of our website.
There are currently no related documents. |