Pennsylvania Code
Title 12 - COMMERCE, TRADE AND LOCAL GOVERNMENT
Part I - General Administration
Subpart A - General Information
Chapter 2 - COMMERCE INFORMATION SYSTEM
Section 2.4 - Program rulings
Universal Citation: 12 PA Code ยง 2.4
Current through Register Vol. 54, No. 12, March 23, 2024
(a) The Department issues program rulings in two forms as follows:
(1)
Private rulings. Upon
request, the Department issues private rulings to program applicants or
participants based upon specific factual information provided in writing by the
applicant or participant. Private rulings are not formally published, but
copies with identifying and confidential material deleted may be obtained upon
request from the Department of Community and Economic Development, Office of
Chief Counsel, Commonwealth Keystone Building, 400 North Street, 4th Floor,
Harrisburg, Pennsylvania 17120, (717) 783-8452. The purpose of a private ruling
is to advise a program applicant or participant of the Department's application
of the law and regulations to a specific factual situation unique to the
applicant or participant. Private rulings may be relied upon only by the
particular program applicant or participant concerned, based upon the facts
supplied, absent statutory or regulatory change or rescission by the
Department.
(2)
Program
rulings. At its sole discretion, the Department issues program rulings
to provide guidance and interpretation of law and regulations to a general
factual situation. Program rulings are not formally published but a list of
program rulings currently in force and effect will be published annually as a
notice in the Pennsylvania Bulletin. Copies of program rulings
may be obtained upon request from the Department of Community and Economic
Development, Office of Chief Counsel, Commonwealth Keystone Building, 400 North
Street, 4th Floor, Harrisburg, Pennsylvania 17120, (717) 783-8452. The purpose
of a program ruling is to advise Department personnel and interested persons of
the Department's application of law and regulations to a general factual
situation. Program rulings may be relied upon by a program applicant or
participant only to the extent of the facts relied upon and the assumptions
made in the ruling itself, absent statutory or regulatory change or rescission
by the Department. Periodically, the Department may revise prospectively a
program ruling, and program applicants and participants are cautioned to
determine whether a program ruling relied upon is current.
(b) The Department has discretionary authority to issue private rulings. This discretion is exercised in light of relevant circumstances. Examples of areas where private rulings normally will not be issued include, but are not limited to, the following:
(1) Issues under extensive study or review,
or subject to imminent legislative action.
(2) Alternative plans of proposed
transactions or hypothetical situations.
(3) Matters upon which a lower court decision
adverse to the Department has been handed down and the appeal period thereon is
still open and the question of following the decision or litigating the matter
further has not been resolved.
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