Section 3310-201 - Application(a) Limited to certain taxes.--Except as otherwise provided, the provisions of this act shall apply to any tax which is administered by the department. Any reference to a tax or taxes includes special assessments, fees and other impositions which are administered by the secretary.(b) Strict compliance unnecessary.--Except to the extent explicitly provided by this act, the failure of the secretary or an officer or employee of the department to comply with any provision of this act shall not:(1) Excuse a taxpayer from payment of any taxes owed by the taxpayer.(2) Excuse any taxpayer from complying with any other duty imposed under or pursuant to the laws of this Commonwealth.(3) Cure any procedural defect in an administrative or judicial proceeding or case involving a taxpayer with respect to taxes owed or compliance with any duty imposed under the laws of this Commonwealth.1996, Dec. 20, P.L. 1504, No. 195, § 201, effective in 60 days. Reenacted 2001, June 22, P.L. 595, No. 47, § 1, imd. effective.