Section 3310-210 - Decisions of Board of Finance and Revenue and Department of Revenue(a) Precedent.--Where the Board of Finance and Revenue has issued a decision or an order in favor of a taxpayer and the Commonwealth has not appealed the decision or order, the department may not make an assessment against the taxpayer that raises an identical or substantially identical issue.(b) Application.--Precedent shall apply to tax periods following the period to which the decision or order of the Board of Finance and Revenue applies. It shall not apply where there has been a change in statute, regulation or material fact applicable to periods following the period to which the decision or order of the Board of Finance and Revenue applies.(c) Decisions of department.-- In the case of a tax imposed under Article III of the act of March 4, 1971 (P.L. 6, No. 2), known as the Tax Reform Code of 1971, the department may not assess a taxpayer with respect to an issue for which the department assessed the same taxpayer in a previous year and the taxpayer prevailed in removing such assessment based upon identical or substantially identical facts.(d) Exception.--Subsections (a) and (c) shall not apply if the department, upon publication of notice, changes its policy with respect to a discretionary issue, provided that any such change in policy shall be effective prospectively only.1996, Dec. 20, P.L. 1504, No. 195, § 210, effective in 60 days. Reenacted 2001, June 22, P.L. 595, No. 47, § 1, imd. effective.