Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 8103-D. Regulations

(a) The regulations promulgated under Article XI-C   1 shall be applicable to the taxes imposed under this article.

(b) The Department of Revenue may promulgate and enforce regulations not inconsistent with the provisions of this article.

(c) The department, to cover its costs of administration, shall retain an amount equal to costs but not to exceed ten per cent of the tax, interest and penalty collected and enforced by the department under section 1102-D.   2