El Secretario de Hacienda establecerá, mediante reglamento, carta circular o determinación administrativa, las guías necesarias para la [implantación] de las disposiciones de este capítulo. Las disposiciones reglamentarias enmendadas o adoptadas, de conformidad a este capítulo, no estarán sujetas a las disposiciones aplicables de la Ley de Procedimiento Administrativo Uniforme, secs. 9601 et seq. del Título 3.
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