The department or any agent appointed by it, including the auditors of any member jurisdiction as provided in the IFTA, may examine books and records and make determinations of any tax due in accordance with the provisions of section 2915-A of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.
75 Pa.C.S. § 9615.1
Examination of records
Known as the Motor Carriers Road Tax Act
The act spans §§ 75–75 (23 sections).
(Dec. 20, 1995, P.L.669, No.75, eff
Official source: Pennsylvania General Assembly. Reproduced from public-domain Pennsylvania statutes; confirm against the official source for the current text. Not legal advice.