- (a) The department, upon receipt of a completed Form PA-38, shall provide the owner with a Form PA-40, “Excavation Tax Certificate”.
- (b) The owner shall post and maintain the Form PA-40 in a conspicuous place within the excavation area.
Source. #7381, eff 10-24-00; ss by #7860, eff 3-31-03, EXPIRED: 3-31-11 New. #9926, eff 5-18-11 (from Rev 505.03); ss by #12834, eff 7-25-19