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§ 1301.26. Regulations

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal AffairsEffective: July 1, 2002

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 1. The Fiscal Code (Refs & Annos)
Article XIII.1. Disposition of Abandoned and Unclaimed Property (Refs & Annos)
Effective: July 1, 2002
72 P.S. § 1301.26
§ 1301.26. Regulations
Currentness
(a) The State Treasurer is hereby authorized to make necessary regulations to carry out the provisions of this article.
(b) Within twelve (12) months of the effective date of this subsection, the State Treasurer shall promulgate regulations regarding estimation calculations. Pending the promulgation of the regulations and prior to issuing any demand pursuant to section 1301.241 that incorporates any estimate of amounts due following the State Treasurer's examination of a holder's records, the State Treasurer shall promulgate a statement of policy regarding estimation calculations. Estimation procedures set forth by the statement of policy shall conform to generally accepted auditing standards. The statement of policy shall expire upon promulgation of final regulations or one (1) year from the effective date of this subsection,2 whichever occurs first.

Credits

1929, April 9, P.L. 343, No. 176, art. XIII.1, § 1301.26, added 1982, Dec. 9, P.L. 1057, No. 248, § 5, retroactive effective Jan. 1, 1982. Amended 2002, June 29, P.L. 614, No. 91, § 16, effective July 1, 2002.

Footnotes

1
72 P.S. § 1301.24.
2
2002, June 29, P.L. 614, No. 91, § 16, effective July 1, 2002.
72 P.S. § 1301.26, PA ST 72 P.S. § 1301.26
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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