181.1 General Policy

The CAO may authorize a one-time issuance (OTI) to correct an underpayment that may result from:

 55 Pa. Code ยง 175.23(b)(1)(iii)

The CAO must get approval before authorizing an OTI. Use special authorization codes if issuing the OTI more than 60 days after the date when it first becomes clear that there is a need for it. See Section 181.3.

See Chapter 180 for information on issuing the OTI.

 

Reissued September 21, 2012, replacing January 31, 2012