reglab/housing_qa huggingface dataset:
20 PA Cons Stat § 3703 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 37 - Apportionment of Death Taxes|Section 3703 - Apportionment of Pennsylvania inheritance tax

§ 3703. Apportionment of Pennsylvania inheritance tax. The Pennsylvania inheritance tax shall be apportioned as provided in Article XXI of the act of March 4, 1971 (P.L.6, No.2), known as the Tax Reform Code of 1971.  (Dec. 16, 1992, P.L.1163, No.152, eff. imd.)
20 PA Cons Stat § 3704 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 37 - Apportionment of Death Taxes|Section 3704 - Apportionment of Pennsylvania estate tax

§ 3704. Apportionment of Pennsylvania estate tax. The Pennsylvania estate tax shall be apportioned in the same manner as the Federal estate tax.
20 PA Cons Stat § 3705 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 37 - Apportionment of Death Taxes|Section 3705 - Apportionment of Federal generation-skipping tax

§ 3705. Apportionment of Federal generation-skipping tax. Subject to the provisions of section 3701 (relating to power of decedent), the Federal generation-skipping tax shall be apportioned as provided by Federal law and, to the extent not provided by Federal law, shall be apportioned by analogy to the rules specified in section 3702 (relating to equitable apportionment of Federal estate tax).
20 PA Cons Stat § 3706 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 37 - Apportionment of Death Taxes|Section 3706 - Enforcement of contribution or exoneration of Federal estate tax

§ 3706. Enforcement of contribution or exoneration of Federal estate tax. (a) Duty to pay.--Parties liable for apportionment of the Federal estate tax, whether residents or nonresidents of this Commonwealth, shall pay the amounts apportioned against them at the time the Federal estate tax is due, without regard to any extension of time for paying such tax.  (b) Power of fiduciary.--The fiduciary charged with the duty to pay the Federal estate tax may recover from parties liable to apportionment the amounts of Federal estate tax apportioned to them. If the fiduciary pays the tax apportioned against another party, the fiduciary may recover from the other party the tax payment so advanced, together with interest of 5% per annum from the date of payment.  (c) Suspending distribution.--Distribution or delivery of property to any party, other than a fiduciary charged with a duty to pay the Federal estate tax, shall not be required of any fiduciary until that party pays the Federal estate tax apportioned to that party.  (d) Court decrees.--Notwithstanding subsections (a) and (b), the court, upon petition or at an accounting or in any appropriate action or proceeding, shall make such decrees or orders as it shall deem advisable apportioning the Federal estate tax. The court may direct a fiduciary to collect the apportioned amounts from the property or interests in his possession of any parties against whom apportionment has been made and may direct all other parties against whom the Federal estate tax has been or may be apportioned or from whom any part of the Federal estate tax may be recovered to make payment of the apportioned amounts to the fiduciary. When a fiduciary holds property of a party liable to apportionment insufficient to satisfy the apportioned Federal estate tax, the court may direct that the balance of the apportioned amount of Federal estate tax shall be paid to the fiduciary by the party liable. Should an overpayment of the Federal estate tax be made by any party or on his behalf, the court may direct an appropriate reimbursement for the overpayment. If the court apportions any part of the Federal estate tax against any party interested in nontestamentary property or among the respective interests created by any nontestamentary instrument, the court, in its discretion, may assess against those properties or interests an equitable share of the expenses incurred in connection with the determination and apportionment of the Federal estate tax. If the fiduciary cannot recover the Federal estate tax apportioned against a party benefited, the unrecovered amount shall be charged in such manner as the court may determine.  (Dec. 16, 1992, P.L.1163, No.152, eff. imd.; Oct. 27, 2010, P.L.837, No.85, eff. 60 days)
20 PA Cons Stat § 3901 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 39 - Uniform Fiduciary Access to Digital Assets|Section 3901 - Short title of chapter

§ 3901. Short title of chapter. This chapter may be cited as the Revised Uniform Fiduciary Access to Digital Assets Act.
20 PA Cons Stat § 3903 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 39 - Uniform Fiduciary Access to Digital Assets|Section 3903 - Applicability

§ 3903. Applicability. (a) Time.--This chapter applies to:  (1) a fiduciary acting under a will or power of attorney executed before, on or after the effective date of this section;  (2) a personal representative acting for a decedent who died before, on or after the effective date of this section;  (3) a proceeding for the appointment of a guardian of the estate commenced before, on or after the effective date of this section; and  (4) a trustee acting under a trust created before, on or after the effective date of this section.  (b) Residence of user.--This chapter applies to a custodian if the user resides in this Commonwealth or resided in this Commonwealth at the time of the user's death.  (c) Employers.--This chapter does not apply to a digital asset of an employer used by an employee in the ordinary course of the employer's business.
20 PA Cons Stat § 3904 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 39 - Uniform Fiduciary Access to Digital Assets|Section 3904 - User direction for disclosure of digital assets

§ 3904. User direction for disclosure of digital assets. (a) Use of online tool.-- (1) A user may use an online tool to direct the custodian to disclose or not disclose some or all of the user's digital assets, including the content of electronic communications.  (2) If the online tool allows the user to modify or delete a direction at all times, a direction regarding disclosure using an online tool overrides a contrary direction by the user in a will, trust, power of attorney or other record.  (b) Nonuse of online tool.--If a user has not used an online tool to give direction under subsection (a) or if the custodian has not provided an online tool, the user may, in a will, trust, power of attorney or other record, allow or prohibit disclosure to a fiduciary of some or all of the user's digital assets, including the content of electronic communications sent or received by the user.  (c) User's direction.--A user's direction under subsection (a) or (b) overrides a contrary provision in a terms-of-service agreement which does not require the user to act affirmatively and distinctly from the user's assent to the terms of service.    Cross References. Section 3904 is referred to in sections 3905, 3915 of this title.
20 PA Cons Stat § 3905 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 39 - Uniform Fiduciary Access to Digital Assets|Section 3905 - Terms-of-service agreement

§ 3905. Terms-of-service agreement. (a) Alteration of rights under this chapter.--This chapter does not change nor impair a right of a custodian or a user under a terms-of-service agreement to access and use digital assets of the user.  (b) Additional rights under this chapter.--This chapter does not give a fiduciary or designated recipient any new or expanded rights other than those held by the user for whom or for whose estate the fiduciary acts or represents.  (c) Absence of direction.--A fiduciary's access to digital assets may be modified or eliminated by a user, Federal law or a terms-of-service agreement if the user has not provided direction under section 3904 (relating to user direction for disclosure of digital assets).
20 PA Cons Stat § 3906 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 39 - Uniform Fiduciary Access to Digital Assets|Section 3906 - Procedure for disclosing digital assets

§ 3906. Procedure for disclosing digital assets. (a) Authority of custodian.--When disclosing digital assets of a user under this chapter, the custodian has the sole discretion to:  (1) grant a fiduciary or designated recipient full access to the user's account; (2) grant a fiduciary or designated recipient partial access to the user's account sufficient to perform the tasks with which the fiduciary or designated recipient is charged; or  (3) provide a fiduciary or designated recipient a copy in a record of any digital asset which, on the date the custodian received the request for disclosure, the user could have accessed if the user were alive and had full capacity and access to the account.  (b) Charge.--A custodian may assess a reasonable administrative charge for the cost of disclosing digital assets under this chapter.  (c) Deleted digital assets.--A custodian need not disclose under this chapter a digital asset deleted by a user.  (d) Segregation.--If a user directs or a fiduciary requests a custodian to disclose under this chapter some but not all of the user's digital assets, the custodian need not disclose the digital assets if segregation of the digital assets would impose an undue burden on the custodian. If the custodian believes the direction or request imposes an undue burden, the custodian or fiduciary may seek an order from the court to do any of the following:  (1) Disclose a subset limited by date of the user's digital assets. (2) Disclose all of the user's digital assets to the fiduciary or designated recipient. (3) Disclose none of the user's digital assets. (4) Disclose all of the user's digital assets to the court for review in camera.
20 PA Cons Stat § 3907 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 39 - Uniform Fiduciary Access to Digital Assets|Section 3907 - Disclosure of content of electronic communications of deceased user

§ 3907. Disclosure of content of electronic communications of deceased user. If a deceased user consented to or a court directs disclosure of the content of electronic communications of the user, the custodian shall disclose to the personal representative of the estate of the user the content of an electronic communication sent or received by the user if the personal representative gives the custodian:  (1) a written request for disclosure in physical or electronic form; (2) a certified copy of the death certificate of the user; (3) a certified copy of the letters; (4) unless the user provided direction using an online tool, a copy of the user's will, trust, power of attorney or other record evidencing the user's consent to disclosure of the content of electronic communications; and  (5) if requested by the custodian: (i) any number, username, address or other unique subscriber or account identifier, assigned by the custodian to identify the user's account;  (ii) evidence linking the account to the user; or (iii) a finding by the court that: (A) the user had a specific account with the custodian, identifiable by the information specified in subparagraph (i);  (B) disclosure of the content of electronic communications of the user would not violate 18 U.S.C. Ch. 121 (relating to stored wire and electronic communications and transactional records access), section 222 of the Communications Act of 1934 (48 Stat. 1064, 47 U.S.C. § 222) or other applicable law;  (C) unless the user provided direction using an online tool, the user consented to disclosure of the content of electronic communications; or  (D) disclosure of the content of electronic communications of the user is reasonably necessary for administration of the estate.    Cross References. Section 3907 is referred to in section 3916 of this title.
20 PA Cons Stat § 3908 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 39 - Uniform Fiduciary Access to Digital Assets|Section 3908 - Disclosure of other digital assets of deceased user

§ 3908. Disclosure of other digital assets of deceased user. (a) Obligations of representative.--Unless the user prohibited disclosure of digital assets or the court directs otherwise, a custodian shall disclose to the personal representative of the estate of a deceased user a catalog of electronic communications sent or received by the user and any digital assets other than the content of electronic communications of the user, if the personal representative gives the custodian:  (1) a written request for disclosure in physical or electronic form; (2) a certified copy of the death certificate of the user; (3) a certified copy of the letters; and (4) if requested by the custodian: (i) any number, username, address or other unique subscriber or account identifier assigned by the custodian to identify the user's account;  (ii) evidence linking the account to the user; (iii) an affidavit by the personal representative stating that disclosure of the user's digital assets is reasonably necessary for administration of the estate; or  (iv) a finding of the court that: (A) the user had a specific account with the custodian identifiable by the information specified in subparagraph (i); or  (B) disclosure of the user's digital assets is reasonably necessary for administration of the estate.  (b) Finding of the court.--For the purposes of disclosure to the personal representative of the estate of a deceased user of a catalog of electronic communications, the issuance of letters testamentary or letters of administration to the personal representative by a register under section 901 (relating to register's jurisdiction) shall, unless otherwise provided by rules of court or a court order, have the same force and effect as a finding of the court under subsection (a)(4)(iv) and section 3916(e) (relating to custodian compliance and immunity), if the personal representative:  (1) files with the register an affidavit subject to penalties under 18 Pa.C.S. § 4904 (relating to unsworn falsification to authorities) setting forth the information required by subsection (a)(4)(i), (ii) and (iii) regarding records of electronic communications in the custody or control of the custodian; and  (2) upon request, provides to the custodian a copy of the affidavit bearing evidence of filing with the register.  (c) Form of affidavit.--The affidavit required by subsection (a)(4)(iii) or (b)(1) may be provided by:  (1) an averment in the petition under section 3153 (relating to contents of petition) or the affidavit under section 3154 (relating to affidavit and oath); or  (2) a supplement to the petition under section 3153 or the affidavit under section 3154 which is filed with and sworn before the register.    Cross References. Section 3908 is referred to in section 3916 of this title.
20 PA Cons Stat § 3909 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 39 - Uniform Fiduciary Access to Digital Assets|Section 3909 - Disclosure of content of electronic communications of principal

§ 3909. Disclosure of content of electronic communications of principal. To the extent a power of attorney expressly grants an agent authority over the content of electronic communications sent or received by the principal and unless directed otherwise by the principal or the court, a custodian shall disclose to the agent the content of an electronic communication if the agent gives the custodian:  (1) a written request for disclosure in physical or electronic form; (2) an original or a copy of the power of attorney expressly granting the agent authority over the content of electronic communications of the principal;  (3) a certification by the agent, under penalty of perjury, that the power of attorney is in effect; and  (4) if requested by the custodian: (i) any number, username, address or other unique subscriber or account identifier assigned by the custodian to identify the principal's account; or  (ii) evidence linking the account to the principal.   Cross References. Section 3909 is referred to in section 3916 of this title.
20 PA Cons Stat § 3910 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 39 - Uniform Fiduciary Access to Digital Assets|Section 3910 - Disclosure of other digital assets of principal

§ 3910. Disclosure of other digital assets of principal. Unless otherwise ordered by the court, directed by the principal or provided by a power of attorney, a custodian shall disclose to an agent with specific authority over digital assets or general authority to act on behalf of a principal a catalog of electronic communications sent or received by the principal and any digital assets other than the content of electronic communications of the principal if the agent gives the custodian:  (1) a written request for disclosure in physical or electronic form; (2) an original or a copy of the power of attorney that gives the agent specific authority over digital assets or general authority to act on behalf of the principal;  (3) a certification by the agent, under penalty of perjury, that the power of attorney is in effect under section 5606 (relating to proof of continuance of powers of attorney by affidavit); and  (4) if requested by the custodian: (i) any number, username, address or other unique subscriber or account identifier assigned by the custodian to identify the principal's account; or  (ii) evidence linking the account to the principal.   Cross References. Section 3910 is referred to in section 3916 of this title.
20 PA Cons Stat § 3911 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 39 - Uniform Fiduciary Access to Digital Assets|Section 3911 - Disclosure of digital assets held in trust when trustee is original user

§ 3911. Disclosure of digital assets held in trust when trustee is original user. Unless otherwise ordered by the court or provided in a trust, a custodian shall disclose to a trustee that is an original user of an account any digital asset of the account held in trust, including a catalog of electronic communications of the trustee and the content of electronic communications.    Cross References. Section 3911 is referred to in section 3916 of this title.
20 PA Cons Stat § 3912 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 39 - Uniform Fiduciary Access to Digital Assets|Section 3912 - Disclosure of contents of electronic communications held in trust when trustee not original user

§ 3912. Disclosure of contents of electronic communications held in trust when trustee not original user. Unless otherwise ordered by the court, directed by the user or provided in a trust, a custodian shall disclose to a trustee that is not an original user of an account the content of an electronic communication sent or received by an original or successor user and carried, maintained, processed, received or stored by the custodian in the account of the trust if the trustee gives the custodian:  (1) a written request for disclosure in physical or electronic form; (2) a certified copy of the trust instrument or a certification of the trust under section 7790.3 (relating to certification of trust - UTC 1013), which includes consent to disclosure of the content of electronic communications to the trustee;  (3) a certification by the trustee, under penalty of perjury, that the trust exists and the trustee is a currently acting trustee of the trust; and  (4) if requested by the custodian: (i) any number, username, address or other unique subscriber or account identifier assigned by the custodian to identify the trust's account; or  (ii) evidence linking the account to the trust.   Cross References. Section 3912 is referred to in section 3916 of this title.
20 PA Cons Stat § 3913 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 39 - Uniform Fiduciary Access to Digital Assets|Section 3913 - Disclosure of other digital assets held in trust when trustee not original user

§ 3913. Disclosure of other digital assets held in trust when trustee not original user. Unless otherwise ordered by the court, directed by the user or provided in a trust, a custodian shall disclose to a trustee that is not an original user of an account a catalog of electronic communications sent or received by an original or successor user and stored, carried or maintained by the custodian in an account of the trust and any digital assets, other than the content of electronic communications, in which the trust has a right or interest if the trustee gives the custodian:  (1) a written request for disclosure in physical or electronic form; (2) a certified copy of the trust instrument or a certification of the trust under section 7790.3 (relating to certification of trust - UTC 1013);  (3) a certification by the trustee, under penalty of perjury, that the trust exists and the trustee is a currently acting trustee of the trust; and  (4) if requested by the custodian: (i) any number, username, address or other unique subscriber or account identifier assigned by the custodian to identify the trust's account; or  (ii) evidence linking the account to the trust.   Cross References. Section 3913 is referred to in section 3916 of this title.
20 PA Cons Stat § 3914 (2021)
2021 Pennsylvania Consolidated & Unconsolidated Statutes|Title 20 - DECEDENTS, ESTATES AND FIDUCIARIES|Chapter 39 - Uniform Fiduciary Access to Digital Assets|Section 3914 - Disclosure of digital assets to guardian of the estate

§ 3914. Disclosure of digital assets to guardian of the estate. (a) Access.--After an opportunity for a hearing, the court may grant a guardian of the estate access to the digital assets of a protected person.  (b) Disclosure.--Unless otherwise ordered by the court or directed by the user, a custodian shall disclose to a guardian of the estate the catalog of electronic communications sent or received by the protected person and any digital assets, other than the content of electronic communications, in which the protected person has a right or interest if the guardian of the estate gives the custodian:  (1) a written request for disclosure in physical or electronic form; (2) a certified copy of the court order which gives the guardian of the estate authority over the digital assets of the protected person; and  (3) if requested by the custodian: (i) any number, username, address or other unique subscriber or account identifier assigned by the custodian to identify the account of the protected person; or  (ii) evidence linking the account to the protected person. (c) Account activity.--A guardian of the estate with general authority to manage the assets of a protected person may request a custodian of the digital assets of the protected person to suspend or terminate an account of the protected person for good cause. A request made under this subsection must be accompanied by a certified copy of the court order giving the guardian of the estate authority over the protected person's property.    Cross References. Section 3914 is referred to in section 3916 of this title.