Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 6. Rules and regulations

All orders, rules, and regulations made by any department, board, commission, or officer, from which or from whom any function is transferred by this act to another department, board, commission or officer, shall remain in full force and effect until revoked or modified by the department, board, commission or officer succeeding to such function.

Every department, board, commission and officer of the State government, upon which or upon whom powers are conferred or duties imposed by this act, shall have the power to make and promulgate such rules and regulations as may be reasonably necessary for the exercise of such powers and the performance of such duties.