Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 93 - INHERITANCE TAX DIVISION › Subchapter B - ENTRY INTO SAFE DEPOSIT BOX › ENTRY UPON NOTICE TO DEPARTMENT › Section 93.43 - Exoneration of financial institution

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Although no representative of the
						  Department is present, it may be lawful for a financial institution to permit
						  entry into the safe deposit box of a decedent and removal of its contents by a
						  person who furnishes the bank with a copy of the notice, a copy of the receipt,
						  and a statement as provided in subsection (e) that he or someone in his behalf
						  has given written notice.
(b) In
						  the event that notice is given to the Commonwealth and neither the Commonwealth
						  nor the person giving the notice is present at the time fixed, the notice shall
						  be of no effect, and may be construed as though no notice has been
						  given.
(c) If the person giving
						  notice fails to appear at the designated time and place and the Commonwealth
						  representative is present, no entry shall thereafter be permitted under §
													93.41 (relating to entry into safe
						  deposit box after notice to the Department) without further compliance with
						  that section at a subsequent date.
(d) In view of the fact that Article XI of
						  the act (72 P. S. §§
														2485-1101-2485-1153)(Repealed) is not
						  intended to confer upon a person a right of entry into a safe deposit box of a
						  decedent which he does not otherwise have, the exoneration of the financial
						  institution provided for in this section is not to be effective if the person
						  who desires entrance to the safe deposit box has no right to enter it and is
						  permitted to do so by the financial institution.
(e) The financial institution shall require a
						  statement which conforms substantially to the following form:
The undersigned does hereby certify under penalty of
							 perjury that there was mailed to the Department of Revenue, Harrisburg,
							 Pennsylvania, and to the local office of the Department of Revenue, by
							 certified mail, by me (if by another, state the identity of that person and his
							 address), as evidenced by the record of the mailing made by the Post Office
							 Department and attached hereto, and make a part hereof, and that the
							 undersigned also mailed or caused to be mailed by ____________ (Name and
							 address of party mailing the copy) At the same time a similar notice to ___
							 (Name and address of financial institution) that such notice fixed the ___ day
							 of ___ 19 ___ at ___ (a.m.) (p.m.) Eastern Daylight or Standard Time and ___ as
							 the place for entering the safe deposit box of ___ (Name of decedent) late of
							 ___ who died ____________, such box being numbered ___.
The right of entry to this box is to be gained by
							 ______________________________________(Explain entry).
This statement is made by the undersigned under
							 penalty of perjury as provided for by the Inheritance and Estate Tax Act of
							 1961.
______________________________________
(Signature of party making
							 application)
______________________________________
(Print name)
______________________________________
(Address)
This section cited in 61 Pa. Code §
															93.34 (relating to entry with
								Department representative).