PART I. Department of Revenue
  Subpart A. General Provisions
      Chapter 1. Preliminary Provisions   (View pdf)
      Chapter 2. Employment Incentive Payment Credit   (View pdf)
      Chapter 3. Revenue Information System   (View pdf)
      Chapter 4. Interest   (View pdf)
      Chapter 5. Payments by Electronic Funds Transfer   (View pdf)
      Chapter 6. Tax Amnesty Program   (View pdf)
      Chapter 7. Board of Appeals   (View pdf)
      Chapter 8. [Reserved]   (View pdf)
      Chapter 8a. Enforcement   (View pdf)
      Chapter 9. Revenue Pronouncements—Statements of Policy   (View pdf)
      Chapter 11. Organ and Bone Marrow Donor Tax Credit   (View pdf)
  Subpart B. General Fund Revenues
   Article I. Parimutuel Collections
      Chapter 21. General Provisions   (View pdf)
   Article II. Sales and Use Tax
      Chapter 31. Imposition   (View pdf)
      Chapter 32. Exemptions   (View pdf)
      Chapter 33. Computation of Tax   (View pdf)
      Chapter 34. Registration, Recordkeeping and Returns   (View pdf)
      Chapter 35. Tax Examinations and Assessments   (View pdf)
      Chapter 36. Appeals   (View pdf)
      Chapter 37. [Reserved]   (View pdf)
      Chapter 38. Hotel Occupancy Tax   (View pdf)
      Chapter 38a. Hotel Occupancy Tax Pronouncements—Statement of Policy   (View pdf)
      Chapter 39. Transient Vendors   (View pdf)
      Chapter 41. Manufacturing; Processing   (View pdf)
      Chapter 42. Broadcasting   (View pdf)
      Chapter 43. Water Well Drillers   (View pdf)
      Chapter 44. Farming and Dairying   (View pdf)
      Chapter 45. Public Utilities   (View pdf)
      Chapter 46. Construction Contractors   (View pdf)
      Chapter 47. Rentals   (View pdf)
      Chapter 48. Exempt Organizations   (View pdf)
      Chapter 49. Food and Beverages   (View pdf)
      Chapter 50. Purchases for Resale   (View pdf)
      Chapter 51. Motor Vehicles   (View pdf)
      Chapter 52. Physicians and Dentists   (View pdf)
      Chapter 53. Clothing   (View pdf)
      Chapter 54. Purchase Price   (View pdf)
      Chapter 55. Services   (View pdf)
      Chapter 56. Multistate Sales   (View pdf)
      Chapter 57. Retail Sales, Restaurants, Bars and Clubs   (View pdf)
      Chapter 58. Miscellaneous   (View pdf)
      Chapter 60. Sales and Use Tax Pronouncements—Statements of Policy   (View pdf)
   Article III. Cigarette and Beverage Taxes
      Chapter 71. General Provisions   (View pdf)
      Chapter 72. Cigarette Dealer Licenses   (View pdf)
      Chapter 73. Emergency and Limited Malt Beverage Tax Credit   (View pdf)
      Chapter 74. Malt Beverage Tax   (View pdf)
      Chapter 75. [Reserved]   (View pdf)
      Chapter 76. Unfair Sales of Cigarettes   (View pdf)
      Chapter 77. [Reserved]   (View pdf)
      Chapter 79. [Reserved]   (View pdf)
      Chapter 81. Spirituous and Vinous Liquor Taxes   (View pdf)
      Chapter 83. [Reserved]   (View pdf)
      Chapter 85. [Reserved]   (View pdf)
   Article IV. County Collections
      Chapter 91. Realty Transfer Tax   (View pdf)
      Chapter 93. Inheritance Tax Division   (View pdf)
      Chapter 94. Inheritance Tax Pronouncements—Statements of Policy   (View pdf)
   Article V. Personal Income Tax
      Chapter 101. General Provisions   (View pdf)
      Chapter 103. Imposition and Determination of Tax   (View pdf)
      Chapter 105. Estates and Trusts   (View pdf)
      Chapter 107. Partnerships and Associations   (View pdf)
      Chapter 108. Distributions   (View pdf)
      Chapter 109. Nonresident Individuals   (View pdf)
      Chapter 111. Credits Against Tax   (View pdf)
      Chapter 113. Withholding of Tax   (View pdf)
      Chapter 115. Estimated Tax   (View pdf)
      Chapter 117. Return and Payment of Tax   (View pdf)
      Chapter 119. Liabilities and Assessment—Procedure andAdministration   (View pdf)
      Chapter 121. Final Returns   (View pdf)
      Chapter 123. Poverty Income   (View pdf)
      Chapter 125. Personal Income Tax Pronouncements—Statements of Policy   (View pdf)
   Article V-A. School District Personal Income Tax
      Chapter 141. General Provisions   (View pdf)
      Chapter 142. Tax, Imposition and Rate   (View pdf)
      Chapter 143. Tax Payments   (View pdf)
      Chapter 144. Tax Credits   (View pdf)
      Chapter 145. Tax Returns   (View pdf)
      Chapter 146. Administration and Collection   (View pdf)
      Chapter 147. Interest, Penalties and Costs of Collection   (View pdf)
      Chapter 148. Tax Appeals   (View pdf)
   Article VI. Corporation Taxes
      Chapter 151. General Provisions   (View pdf)
      Chapter 153. Corporate Net Income Tax   (View pdf)
      Chapter 155. Capital Stock Tax and Foreign Franchise Tax   (View pdf)
      Chapter 157. Foreign Excise Tax [Reserved]   (View pdf)
      Chapter 158. Mutual Thrift Institutions Tax   (View pdf)
      Chapter 159. Public Utility Realty Tax   (View pdf)
      Chapter 160. Utilities Gross Receipts Tax   (View pdf)
      Chapter 161. Unauthorized Insurance Companies   (View pdf)
      Chapter 162. Insurance Companies Subject to Tax in this Commonwealth   (View pdf)
      Chapter 170. Corporation Tax Pronouncements—Statements of Policy   (View pdf)
  Subpart C. Liquid Fuels Tax
      Chapter 301. General Provisions   (View pdf)
      Chapter 303. Tax Refunds for Political Subdivisions   (View pdf)
      Chapter 305. Licensed Dealer-Users   (View pdf)
      Chapter 307. Proof of Authority   (View pdf)
      Chapter 309. Interstate Shipment   (View pdf)
      Chapter 311. [Reserved]   (View pdf)
      Chapter 313. Motor Carriers Road Regulations   (View pdf)
      Chapter 315. Exempt Sales   (View pdf)
      Chapter 351. Oil Company Franchise Tax   (View pdf)
      Chapter 353. [Reserved]   (View pdf)
  Subpart D. Senior Citizens Property Tax or Rent Rebate
      Chapter 401. Assistance   (View pdf)
      Chapter 403. Filing of Claims   (View pdf)
      Chapter 405. Appeal Procedure   (View pdf)
      Chapter 407. Adoption and Promulgation of Regulations and Rulings   (View pdf)
 PART II. Auditor General
  Subpart A. Police and Firemen
      Chapter 501. Pension Funds   (View pdf)
  Subpart B. University Students
      Chapter 511. Resident Status of Students [Reserved]   (View pdf)
  Subpart C. Audits of State-Aided Institutions
      Chapter 521. Financial Report to Commonwealth   (View pdf)
 PART III. State Tax Equalization Board
      Chapter 601. General Provisions   (View pdf)
      Chapter 603. Market Value Procedures   (View pdf)
      Chapter 605. Hearing and Appeal Procedures   (View pdf)
      Chapter 607. Project 70 Procedures for Requesting in Lieu of Tax Payments   (View pdf)
      Chapter 609. Duties and Responsibilities of County Officials   (View pdf)
 PART IV. Board of Finance and Revenue
      Chapter 701. [Reserved]   (View pdf)
      Chapter 702. General Provisions   (View pdf)
      Chapter 703. Tax and Other Appeal Proceedings   (View pdf)
 PART V. State Lotteries
      Chapter 801. General Provisions   (View pdf)
      Chapter 803. Administration   (View pdf)
      Chapter 805. Licenses   (View pdf)
      Chapter 807. Deposit of Lottery Funds by Agents and Lottery Accounts   (View pdf)
      Chapter 809. Lottery Tickets   (View pdf)
      Chapter 811. Prizes   (View pdf)
      Chapter 813. Disposition of Funds from Sale of Tickets or Shares   (View pdf)
      Chapter 815. Plans, Games and Drawings   (View pdf)
      Chapter 816. Cash 5   (View pdf)
      Chapter 817. [Reserved]    (View pdf)
      Chapter 818. [Reserved]   (View pdf)
      Chapter 819. Instant Lottery Games.   (View pdf)
      Chapter 820. [Reserved]   (View pdf)
      Chapter 821. [Reserved]   (View pdf)
      Chapter 822. [Reserved]   (View pdf)
      Chapter 823. [Reserved]   (View pdf)
      Chapter 824. [Reserved]   (View pdf)
      Chapter 825. [Reserved]   (View pdf)
      Chapter 826. [Reserved]   (View pdf)
      Chapter 827. [Reserved]   (View pdf)
      Chapter 828. [Reserved]   (View pdf)
      Chapter 829. [Reserved]   (View pdf)
      Chapter 830. [Reserved]   (View pdf)
      Chapter 831. [Reserved]   (View pdf)
      Chapter 832. [Reserved]   (View pdf)
      Chapter 833. [Reserved]   (View pdf)
      Chapter 834. [Reserved]   (View pdf)
      Chapter 835. [Reserved]   (View pdf)
      Chapter 836. [Reserved]   (View pdf)
      Chapter 837. [Reserved]   (View pdf)
      Chapter 838. [Reserved]   (View pdf)
      Chapter 839. [Reserved]   (View pdf)
      Chapter 840. [Reserved]   (View pdf)
      Chapter 841. [Reserved]   (View pdf)
      Chapter 842. [Reserved]   (View pdf)
      Chapter 843. [Reserved]   (View pdf)
      Chapter 844. [Reserved]   (View pdf)
      Chapter 845. [Reserved]   (View pdf)
      Chapter 846. [Reserved]   (View pdf)
      Chapter 847. [Reserved]   (View pdf)
      Chapter 848. [Reserved]   (View pdf)
      Chapter 850. [Reserved]   (View pdf)
      Chapter 851. [Reserved]   (View pdf)
      Chapter 852. [Reserved]   (View pdf)
      Chapter 853. [Reserved]   (View pdf)
      Chapter 854. [Reserved]   (View pdf)
      Chapter 855. [Reserved]   (View pdf)
      Chapter 856. [Reserved]   (View pdf)
      Chapter 857. [Reserved]   (View pdf)
      Chapter 858. [Reserved]   (View pdf)
      Chapter 859. [Reserved]   (View pdf)
      Chapter 860. [Reserved]   (View pdf)
      Chapter 861. [Reserved]   (View pdf)
      Chapter 862. [Reserved]   (View pdf)
      Chapter 863. [Reserved]   (View pdf)
      Chapter 864. [Reserved]   (View pdf)
      Chapter 865. [Reserved]   (View pdf)
      Chapter 866. [Reserved]   (View pdf)
      Chapter 867. [Reserved]    (View pdf)
      Chapter 868. [Reserved]   (View pdf)
      Chapter 869. [Reserved]   (View pdf)
      Chapter 870. Super 6 Lotto   (View pdf)
      Chapter 871. Powerball   (View pdf)
      Chapter 872. Match 6 Lotto   (View pdf)
      Chapter 873. Lucky for Life Lotto   (View pdf)
      Chapter 874. Raffle Lottery Games   (View pdf)
      Chapter 875. Terminal-Based Lottery Games   (View pdf)
      Chapter 876. iLottery Games—Temporary Regulations   (View pdf)
 PART VI. Board of Claims
      Chapter 899. Rules of Procedure   (View pdf)
      Chapter 900. Government of the Board of Claims—Statement of Policy   (View pdf)
 PART VII. Local Option Small Games of Chance
      Chapter 901. Local Option Small Games of Chance   (View pdf)
 PART VIII. Treasury Department
      Chapter 951. Abandoned and Unclaimed Property   (View pdf)
 PART IX. Pennsylvania Gaming Cash Flow Management
      Chapter 1001. Pennsylvania Gaming Cash Flow Management   (View pdf)

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