(a) General rule.--The department shall administer and collect taxes imposed under section 331 (relating to fantasy contest tax) and interest imposed under section 806 of the act of April 9, 1929 (P.L.343, No.176), known as The Fiscal Code, and promulgate and enforce rules and regulations to carry out its prescribed duties in accordance with sections 331 and 332 (relating to licensed operator deposits), including the collection of taxes, penalties, assessments and interest.
(b) Procedure.--For purposes of implementing sections 331 and 332, the department may promulgate regulations in the same manner in which the board is authorized as provided in section 312 (relating to temporary regulations).
Cross References. Section 333 is referred to in sections 324, 325, 326 of this title.
Structure Pennsylvania Consolidated & Unconsolidated Statutes
Pennsylvania Consolidated & Unconsolidated Statutes
Section 301 - Scope of chapter
Section 311 - General and specific powers of board
Section 312 - Temporary regulations
Section 313 - Fantasy contest license appeals
Section 314 - Board minutes and records
Section 315 - Reports of board
Section 321 - General prohibition
Section 323 - Issuance and denial of license
Section 325 - Conditions of licensure
Section 327 - Change in ownership or control of licensed operators
Section 331 - Fantasy contest tax
Section 332 - Licensed operator deposits
Section 333 - Responsibility and authority of department
Section 334 - Compulsive and problem gambling