Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 3310-102. Legislative intent

It is the intent of the General Assembly to provide equitable and uniform procedures for the operation of the Department of Revenue and for all taxpayers when dealing with the department.  In order to ensure the equitable administration of the tax law, the relative rights and responsibilities of citizens and of their State government should be clearly set forth and adhered to.  This act is intended as a minimum procedural code, and the Department of Revenue may adopt or grant additional procedures not inconsistent with this act.