72 Pa. Stat. § 7354 : Statutes (Unconsolidated) — TAXATION AND FISCAL AFFAIRS — TAX REFORM CODE OF 1971 — PERSONAL INCOME TAX — PROCEDURE AND ADMINISTRATION — Rules and regulations TEXT PDF The department is hereby charged with the enforcement of the provisions of this article, and is hereby authorized and empowered to prescribe, adopt, promulgate and enforce rules and regulations relating to any matter or thing pertaining to the administration and enforcement of the provisions of this article and the collection of taxes imposed by this article. 72 P.S. § 7354 1971, March 4, P.L. 6, No. 2, art. III, § 354, added 1971, Aug. 31, P.L. 362, No. 93, § 4.