204 Pa. Code § 93.148
The provisions of this § 93.148 reserved July 8, 1983, effective July 9, 1983, with respect to assessment years commending July 1, 1983 and thereafter, 13 Pa.B. 2138; adopted and § 93.148 reused November 2, 2012, effective November 3, 2012, 42 Pa.B. 6864; amended October 28, 2016, effective October 29, 2016, 46 Pa.B. 6814, corrected at 46 Pa.B. 7250; amended August 17, 2018, effective 30 days after publication, 48 Pa.B. 4956; amended November 18, 2019, effective 30 days after publication, 50 Pa.B. 648; deleted December 15, 2023, effective 30 days after publication, 53 Pa.B. 7704. Immediately preceding text appears at serial pages (400502) to (400503).