ARTICLE 84

The Commonwealth has authority to regulate by law:

1. The organization of the State tax administrations so far as is required for the uniform and impartial execution of the national tax laws;

2. The organization and functions of the authorities charged with the supervision of the execution of the national tax laws;

3. The accounting with the States;

4. The reimbursement of the costs of administration in connection with the execution of the national tax laws.