reglab/statecodes huggingface dataset:
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter I - EXCLUDED PARTIES AND TRANSACTIONS › Section 91.192 - Excluded parties

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The
						Commonwealth and its governmental subdivisions, instrumentalities, agencies and
						other subordinate governmental bodies and the United States and its
						instrumentalities, agencies and other subordinate bodies are excluded from
						payment of the tax imposed by this chapter.
(b) The excluded status of a party does not
						relieve the other parties to a transaction from the entire tax due. The tax
						liability of a nonexempt party to a transaction may be discharged by the other
						parties as they agree but without prejudice to the rights of the Commonwealth
						against nonexcluded parties to the transaction.
The provisions of this §
														91.192 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
This section cited in 61 Pa. Code §
														91.193 (relating to excluded
							 transactions).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter I - EXCLUDED PARTIES AND TRANSACTIONS › Section 91.193 - Excluded transactions

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Excluded parties
. A transaction in which all parties are
						excluded parties under §
												91.192(a)
						(relating to excluded parties) is excluded from tax.
(b)
Additional exclusions
.
						Other transactions which are excluded from tax include:
(1) A transfer to the United States or the
						Commonwealth or to an instrumentality, agency or governmental body of either if
						the transfer is:
(i) In lieu or confirmation
						of a taking by eminent domain. To qualify for the exclusion, the deed shall be
						made under a prior statute, ordinance, resolution, plan or order for the
						condemnation, appropriation or acquisition of the real estate transferred by
						condemnation or in lieu thereof. The statement of value accompanying a document
						that effectuates such a transfer shall contain a specific reference to the
						ordinance, resolution or other official action by which the grantee was
						authorized to file a declaration of taking of the transferred real
						estate.
(ii) By gift or
						dedication.
(iii) A reconveyance by
						the condemning body of the property condemned to the owner of record at the
						time of condemnation, which reconveyance may include property line adjustments,
						if the reconveyance is made within 1 year of condemnation.
(iv) Made under a judicial sale for the
						collection of taxes or a levy and seizure of property for the collection of
						taxes.
(v) Made under a mortgage
						foreclosure action.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter I - EXCLUDED PARTIES AND TRANSACTIONS › Section 91.194 - Statement of value

Current through Register Vol. 54, No. 28, July 13, 2024
Except for the exclusion for public utility easements
						  in §
												91.193(b)(28)
						  (relating to excluded transactions) and the exclusion for familial transactions
						  in §
												91.193(b)(6), in
						  order to exercise an exclusion provided in this subchapter, the true, full and
						  complete value of the transferred realty shall be shown on the statement of
						  value. For leases of coal, oil, natural gas or minerals and familial
						  transactions, the statement of value may be limited to an explanation of the
						  reason the document is not subject to tax.
The provisions of this §
														91.194 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter I - EXCLUDED PARTIES AND TRANSACTIONS › Section 91.195 - State-related universities and public charities

Current through Register Vol. 54, No. 28, July 13, 2024
(a) For purposes of §§
												91.192 and
						91.193(a)
						(relating to excluded parties; and excluded transactions), institutions that
						are part of the State System of Higher Education and the following
						State-related universities constitute excluded parties:
(1) Lincoln University.
(2) The Pennsylvania State University and its
						affiliate, the Pennsylvania College of Technology.
(3) Temple University and its subsidiaries,
						Temple University Hospital, Inc. and Temple University Children's Medical
						Center.
(4) The University of
						Pittsburgh.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter J - REAL ESTATE COMPANY › Section 91.201 - Real estate company

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A
						corporation or association is a real estate company when it is primarily
						engaged in the business of holding, selling or leasing realty 90% or more of
						the ownership interest in which is held by 35 or fewer persons and which does
						one of the following:
(1) Derives 60% or more
						of its annual gross receipts from the ownership or disposition of
						realty.
(2) Holds realty, the value
						which comprises 90% or more of its entire tangible asset holdings, exclusive of
						tangible assets which are freely transferable and actively traded on an
						established market.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter J - REAL ESTATE COMPANY › Section 91.202 - Acquired real estate company

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A
						real estate company becomes acquired upon a change in the ownership of the
						company, if the change in the ownership interest:
(1) Does not affect the continuity of the
						company.
(2) Together with prior
						changes within the preceding 3 years, has the effect of transferring, directly
						or indirectly, 90% or more of the total capital and profits ownership interest
						in the company.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter J - REAL ESTATE COMPANY › Section 91.203 - Declaration of acquisition

Current through Register Vol. 54, No. 28, July 13, 2024
Within 30 days of its becoming an acquired real estate
						  company, the company shall present for recording a completed declaration of
						  acquisition with the recorder of a county in which it held real estate on the
						  date it became an acquired real estate company. If the company fails to present
						  a completed declaration of acquisition within 30 days after becoming an
						  acquired company, the company may be liable for penalty.
The provisions of this §
														91.203 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
This section cited in 61 Pa. Code §
														91.213 (relating to declaration of
							 acquisition).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter K - FAMILY FARM CORPORATION AND FAMILY FARM PARTNERSHIP › Section 91.211 - Family farm corporation

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A
						corporation shall meet the following requirements to constitute a family farm
						corporation:
(1) In the aggregate, the book
						value of the corporation's assets that are primarily devoted to the business of
						agriculture continuously comprise at least 75% of the book value of all of the
						corporation's assets.
(2) At least
						75% of each class of stock of the corporation is owned by individuals who are
						members of the same family.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter K - FAMILY FARM CORPORATION AND FAMILY FARM PARTNERSHIP › Section 91.212 - Acquired family farm corporation

Current through Register Vol. 54, No. 28, July 13, 2024
A family farm corporation holding family farm realty
						  becomes an acquired family farm corporation when:
(1) Because of the acquisition or transfer of
						a corporate asset, less than 75% of its total assets are devoted to the
						business of agriculture.
(2)
						Because of the issuance, cancellation or transfer of corporate stock, less than
						75% of a class of stock of the corporation is owned by individuals who are
						members of the same family.
(3) The
						corporation is dissolved.
The provisions of this §
														91.212 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
This section cited in 61 Pa. Code §
														91.113 (relating to imposition of
							 tax on declarations of acquisition).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter K - FAMILY FARM CORPORATION AND FAMILY FARM PARTNERSHIP › Section 91.213 - Declaration of acquisition

Current through Register Vol. 54, No. 28, July 13, 2024
A declaration of acquisition shall be filed in
						  accordance with §
												91.203 (relating to declaration of
						  acquisition) with respect to family farm realty held on the date the family
						  farm corporation became acquired.
The provisions of this §
														91.213 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter K - FAMILY FARM CORPORATION AND FAMILY FARM PARTNERSHIP › Section 91.221 - Family farm partnership

Current through Register Vol. 54, No. 28, July 13, 2024
(a) An
						entity constitutes a family farm partnership only for so long as the following
						requirements are satisfied:
(1) In the
						aggregate, the book value of the partnership's assets that are primarily
						devoted to the business of agriculture continuously comprise at least 75% of
						the book value of all of the partnership's assets.
(2) At least 75% of the shares of the profits
						and surplus of the partnership are continuously owned by members of the same
						family.
(3) The entity is a general
						or common law partnership.
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter K - FAMILY FARM CORPORATION AND FAMILY FARM PARTNERSHIP › Section 91.222 - Acquired family farm partnership

Current through Register Vol. 54, No. 28, July 13, 2024
A family farm partnership becomes an acquired family
						  farm when one of the following occurs:
(1) Because of the acquisition or disposition
						of a partnership asset (including a transfer to a family member), the book
						value of the partnership's assets that are primarily devoted to the business of
						agriculture becomes less than 75% of the book value of all of the partnership's
						assets.
(2) Because of the
						assignment of an interest in profits or surplus or the death, retirement,
						bankruptcy, expulsion or addition of a partner, less than 75% of the shares of
						the profits and surplus of the entity is continuously owned by members of the
						same family.
(3) The partnership
						voluntarily or involuntarily dissolves or otherwise ceases to operate in the
						form of a general partnership or common law partnership.
Under section 29 of the act of July 2, 2012 (P.L.
							 751, No. 85), §
														91.222 is abrogated.
The provisions of this §
														91.222 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter K - FAMILY FARM CORPORATION AND FAMILY FARM PARTNERSHIP › Section 91.223 - Declaration of acquisition

Current through Register Vol. 54, No. 28, July 13, 2024
A declaration of acquisition shall be filed in
						  accordance with §
												91.203 (relating to declaration of
						  acquisition) with respect to family farm real estate held on the date the
						  family farm partnership became acquired.
The provisions of this §
														91.223 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
This section cited in 61 Pa. Code §
														91.113 (relating to imposition of
							 tax on declarations of
							 acquisitions).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter L - CREDITS AGAINST TAX › Section 91.231 - Transfers by real estate brokers

Current through Register Vol. 54, No. 28, July 13, 2024
If a licensed real estate broker transfers residential
						  property, which was transferred to the broker within the preceding year as
						  consideration for the purchase of other residential property, the tax paid on
						  the initial transfer shall be credited toward the tax due upon the subsequent
						  transfer. To claim the credit, a statement of value shall accompany the
						  document.
Example
:
A transfers his residence to B, a licensed real estate
						  broker, who allows A $50,000 on the purchase of other residential property.
						  Within 1 year of the transfer by A to B, B sells the residence to P for a
						  consideration of $75,000. The computation of the tax is as follows:
Tax on transfer to P...$750
Tax on transfer to B...-500
Tax due on transfer to P...$250
The provisions of this §
														91.231 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
This section cited in 61 Pa. Code §
														91.232 (relating to transfers by
							 builder of residential housing); and 61 Pa. Code §
														91.234 (relating to tax paid on
							 land contract).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter L - CREDITS AGAINST TAX › Section 91.232 - Transfers by builder of residential housing

Current through Register Vol. 54, No. 28, July 13, 2024
If there is a transfer by a builder of residential
						  property which was transferred to the builder within the preceding year as
						  consideration for the purchase of new, previously unoccupied residential
						  property, a credit for the amount of the tax paid at the time of the transfer
						  to the builder shall be given to the builder toward the amount of the tax due
						  on the transfer. To claim the credit, a statement of value shall accompany the
						  document. For computation, see the example in §
												91.231 (relating to transfers by
						  real estate brokers).
The provisions of this §
														91.232 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter L - CREDITS AGAINST TAX › Section 91.233 - Transfers by grantor of rented real estate

Current through Register Vol. 54, No. 28, July 13, 2024
If there is a transfer of real estate which has been
						  rented by the grantor to another, a credit for the amount of tax paid at the
						  time of the rental shall be given to the grantor toward the tax due upon the
						  transfer. To claim the credit a statement of value shall accompany the
						  document.
Example
:
A leases real estate to X for a 50-year term and tax is
						  paid in the amount of $8,000. A sells the real estate subject to X's lease to P
						  for $1 million. The computation of the tax is as follows:
Tax on transfer to P...$10,000
Tax on lease to X...-8,000
Tax to be paid to recorder on transfer to
						  P...$2,000
The provisions of this §
														91.233 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter L - CREDITS AGAINST TAX › Section 91.234 - Tax paid on land contract

Current through Register Vol. 54, No. 28, July 13, 2024
If there is a conveyance by deed of real estate which
						  was previously sold under a contract for a deed by the grantor, the grantor
						  shall receive a credit for the amount of tax paid on the land contract on the
						  tax due upon the deed. To claim the credit, a statement of value shall
						  accompany the document. For computation, see the example in §
												91.231 (relating to transfers by
						  real estate brokers).
The provisions of this §
														91.234 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
Pennsylvania Code › Title 61 - REVENUE › Part I - Department of Revenue › Subpart B - General Fund Revenues › Article IV - County Collections › Chapter 91 - REALTY TRANSFER TAX › Subchapter L - CREDITS AGAINST TAX › Section 91.235 - Application of credits

Current through Register Vol. 54, No. 28, July 13, 2024
If the tax due upon the transfer is greater than the
						  credit given under this section, the difference shall be paid. If the credit
						  allowed is greater than the amount of tax due, no refund or carryover of the
						  tax credit will be allowed.
The provisions of this §
														91.235 issued under section 1107-C
							 of the Tax Reform Code of 1971 (72 P. S. §
															8107-C).
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 A - VALUATION › GENERAL › Section 93.1 - Valuation of stocks if death on weekend or holiday

Current through Register Vol. 54, No. 28, July 13, 2024
In order that there may be uniformity of method by
							 the Commonwealth and the Federal Government in the valuation of stocks listed
							 on the New York or American Stock Exchange in those cases where death occurs on
							 a weekend or a holiday, the following method shall be used:
(1) If death occurs on a weekend, the
						  valuation of a stock listed on the New York or American Stock Exchange shall be
						  the average of the mean between the high and low for Friday and the mean
						  between the high and low on the Monday after death.
(2) If death occurs on a holiday, the
						  valuation of the stock is the average of the mean of the high and the low on
						  the day preceding the holiday and the mean between the high and low of the
						  succeeding market day.
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 A - VALUATION › GENERAL › Section 93.2 - Applicability and construction

Current through Register Vol. 54, No. 28, July 13, 2024
(a) This
						  subchapter may not apply to corporations, municipalities, governmental and
						  political subdivisions and agencies, churches, lodges, eleemosynary
						  associations or corporations or fiduciaries where boxes, rented in the names of
						  the entities, are never used for the deposit of personal assets of those having
						  access to the boxes. No financial institution may be liable for unauthorized
						  entry unless it has knowledge of the use of the box for personal assets of
						  those having access to the boxes. If an agent, deputy or person in a capacity
						  has the right of access to a safe deposit box, the provisions of §
													93.22 (relating to duties of
						  institution, agent or deputy having access to box), shall be
						  applicable.
(b) This subchapter is
						  applicable as provided in the following examples, except that this subchapter
						  may not be construed to be limited by the examples:
(1) If the box is registered in a
						  partnership, fictitious or trade name, or the like, where the decedent had the
						  right of entry either as principal or as deputy or agent.
(2) If the box is registered in an assumed or
						  maiden name, or the like, where the decedent had the right of entry otherwise
						  than as deputy or agent.
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 A - VALUATION › PROHIBITION OF ENTRY › Section 93.11 - Limitation of entry by statute or regulation

Current through Register Vol. 54, No. 28, July 13, 2024
No person seeking entry otherwise prohibited by the
							 act, having actual knowledge of the death of a decedent may enter a safe
							 deposit box of the decedent unless the entry is made under sections 1111-1115,
							 1121 or 1122 of the act (72 P. S. §§
														2485-1111-2485-1115,
							 2485-1121 or
							 2485-1122) (Repealed) and no
							 person acting as deputy, agent or in a similar capacity may enter a safe
							 deposit box except as provided in this subchapter.
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 › GENERAL PROVISIONS › Section 93.21 - Definitions

Current through Register Vol. 54, No. 28, July 13, 2024
The following words and terms, when used in this
							 subchapter, have the following meanings, unless the context clearly indicates
							 otherwise:
Act
-The Inheritance and Estate Tax
							 Act (72 P. S. §§
														2485-101-2485-1201)(Repealed).
Box
-A safe deposit box.
Financial institution
-Includes a
							 bank, bank and trust company, trust company, national banking association,
							 savings and loan association, building and loan association, mutual savings
							 bank, credit union or other facility of depository which undertakes as a
							 business or for profit to keep personal property.
Safe deposit box or box
-A box in a
							 financial institution located in this Commonwealth in the name of the decedent
							 alone or in the names of the decedent and another; the term includes any type
							 of vault, room or area where the property of a decedent is kept; the term does
							 not include a box in the names of a decedent and the decedent's surviving
							 spouse if the box is in their names alone.
The provisions of this §
															93.21 issued under section 104 of
								the Inheritance and Estate Tax Act of 1961 (72 P. S. §
																2485-104)(Repealed).
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 › GENERAL PROVISIONS › Section 93.22 - Duties of institution, agent or deputy having access to box

Current through Register Vol. 54, No. 28, July 13, 2024
(a) If an agent,
						  deputy or person in that capacity is given the right of access to a safe
						  deposit box of a renter, cotenant or lessor, the financial institution shall
						  require that the designation of the agent executed hereafter contain the
						  statement of the renter, cotenant or lessor to the following effect:
(1) That the agent is not authorized to
						  deposit or keep in the box a property in which or to which he has a personal
						  interest.
(2) That the authority
						  given by the renter, cotenant or lessor shall extend only during the life of
						  the renter, cotenant or lessor, except as otherwise provided by
						  statute.
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 › PERMISSION TO ENTER BOX OF A DECEDENT WITHOUT NOTICE TO THE DEPARTMENT › Section 93.31 - Entry with bank employe-inventory

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Entry into a safe deposit box of a
						  decedent is permissible under the supervision of an employe of the financial
						  institution in which the box is located. At the time of the entry if the
						  provisions of section 1111 of the act (72 P. S. §
														2485-1111)(Repealed) are complied with, the
						  contents of the safe deposit box may be removed in whole or in part.
(b) The right to enter the safe deposit box
						  under the provisions of this section shall be available only when the bank
						  employe makes or causes to be made a record of the contents of the box prior to
						  removal of the contents.
(c) The
						  inventory required by this section shall be attested to by an employe of the
						  bank to be complete and correct under penalty of perjury.
(d) The financial institution shall be
						  permitted to make a reasonable charge for the services required by this section
						  and the charge shall be a deduction as an administration expense under section
						  611 of the act (72 P. S. §
														2485-611)
						  (Repealed).
This section cited in 61 Pa. Code §
															93.32 (relating to inventory
								form).
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 › PERMISSION TO ENTER BOX OF A DECEDENT WITHOUT NOTICE TO THE DEPARTMENT › Section 93.32 - Inventory form

Current through Register Vol. 54, No. 28, July 13, 2024
(a) The
						  inventory required by §
													93.31 (relating to entry with bank
						  employe-inventory), shall be prepared on the form provided by the
						  Department.
(b) A person may
						  reproduce the form provided by the Department if the reproduction is
						  substantially similar to the Department form.
(c) Upon completion of the form, the original
						  and one copy shall be filed with the register of wills of the county in which
						  the decedent resided. In the case of a nonresident decedent, the forms shall be
						  filed with the register of wills who issued letters, if any in this
						  Commonwealth, otherwise with the Department.
(d) The register shall deliver the forms to
						  the county inheritance tax office in the same manner as delivery is made of the
						  inheritance tax inventory and appraisement.
(e) The inheritance tax appraiser shall
						  attach the forms to the official appraisements when filing the appraisements
						  with the register of wills.
(f)
						  Items that are purely personal and are without monetary value, thus having no
						  tax significance, need not be inventoried in detail.
(g) Everything of apparent monetary value
						  shall be inventoried with as complete description or identification as is
						  reasonably possible. Anything contained in sealed envelopes, regardless of how
						  marked, shall be listed as contained in the described envelope.
(h) The form for recording contents of the
						  safe deposit box shall be completed on forms which may be obtained from the
						  Bureau of County Collections, Department of Revenue, 411 South Second Street,
						  Harrisburg, Pennsylvania 17127.
This section cited in 61 Pa. Code §
															93.33 (relating to removal of
								contents of box); 61 Pa. Code §
															93.34 (relating to entry with
								Department representative); and 61 Pa. Code §
															93.35 (relating to entry under
								court order).
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 › PERMISSION TO ENTER BOX OF A DECEDENT WITHOUT NOTICE TO THE DEPARTMENT › Section 93.33 - Removal of contents of box

Current through Register Vol. 54, No. 28, July 13, 2024
No item may be removed from the box until the form
							 required by §
													93.32 (relating to inventory form)
							 has been completed. The only exception to this rule shall be the removal of a
							 will, or evidence of ownership of a burial lot or other form of internment, or
							 both.
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 › PERMISSION TO ENTER BOX OF A DECEDENT WITHOUT NOTICE TO THE DEPARTMENT › Section 93.34 - Entry with Department representative

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Entry into a safe deposit box of a
						  decedent shall be permitted if the person desiring entry is accompanied by a
						  representative of the Department. The form to be completed shall be
						  substantially the same as the one provided for in §
													93.32 (relating to inventory
						  form).
(b) The procedure for entry
						  into a safe deposit box under this section shall be informal. The person
						  desiring entry may contact the inheritance tax office in the county wherein the
						  box is located and set a time mutually agreeable for entry into the safe
						  deposit box. Properly identified personnel shall be assigned to accommodate
						  persons desiring to proceed under this section. Identification by the
						  Department will include an official identification card with a letter of
						  authorization attached.
(c) After
						  completion of the inventory required to be made by section 1112 of the act
						  (72
						  P. S. §
														2485-1112)(Repealed), the person
						  who is present shall be requested to attest the inventory as so
						  compiled.
(d) Upon request of the
						  personal representative, a copy of the inventory completed by the
						  representative of the Department shall be given to him.
(e) This section shall permit entry into a
						  safe deposit box when notice is not given to the Department. Alternate entry
						  shall be afforded by the provisions of §§
													93.41-93.43 (relating to entry upon
						  notice to Department).
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 › PERMISSION TO ENTER BOX OF A DECEDENT WITHOUT NOTICE TO THE DEPARTMENT › Section 93.35 - Entry under court order

Current through Register Vol. 54, No. 28, July 13, 2024
(a) This
						  section shall afford a person desiring to enter the safe deposit box of a
						  decedent the opportunity to petition the court for entry. As used in this
						  section, court is intended to mean the Orphans' Court of the county in which
						  the decedent resided at the time of his death; or in the case of a nonresident
						  of the Commonwealth, the Orphans' Court in which letters, if any, are granted
						  or if there are no letters, the Orphans Court of Dauphin County.
(b) In petitioning the Orphans' Court, notice
						  of the petition shall be given to the Commonwealth through the local
						  inheritance tax office of the Department.
(c) Upon cause shown, the court may order
						  that a designated person or persons may enter the box and remove the contents.
						  This shall be done under the supervision as the court may direct.
(d) A list of the contents should be made and
						  the form filed in the same manner as provided in §
													93.32 (relating to inventory
						  form).
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 › PERMISSION TO ENTER BOX OF A DECEDENT WITHOUT NOTICE TO THE DEPARTMENT › Section 93.36 - Entry into box used by business firm

Current through Register Vol. 54, No. 28, July 13, 2024
(a) This section shall provide for
						  nonregulated entry into safe deposit boxes of decedents by business firms when
						  the Department believes that the business requires ready access to a safe
						  deposit box used in connection therewith and there are no personal assets of
						  the members of the firm contained therein.
(b) Entry into a safe deposit box may be
						  permitted by a financial institution upon presentation to it of a certificate
						  issued by the Department. Presentation of a certificate shall relieve the bank
						  from further responsibility under the act.
(c) In the application for a certificate to
						  be granted by the Secretary of Revenue under this section, the business firm so
						  applying shall be able to substantiate the following:
(1) That no property belonging to individuals
						  having a right of access may be placed in the business box.
(2) That immediate access is always
						  necessary.
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 › PERMISSION TO ENTER BOX OF A DECEDENT WITHOUT NOTICE TO THE DEPARTMENT › Section 93.37 - Entry into safe deposit box to remove will and cemetery deed

Current through Register Vol. 54, No. 28, July 13, 2024
(a) A financial institution may permit entry,
						  and entry may be made by a person into a safe deposit box of a decedent in
						  order to remove a will of the decedent, to obtain instructions left by the
						  decedent for burial or other form of interment, or to secure evidence of the
						  ownership of a burial lot in which the decedent is to be interred. The will, if
						  found, may be withdrawn from the box for proper disposition.
(b) Once the will, burial instructions, or
						  evidence of the burial lot has been removed from the box of the decedent, there
						  shall be no further entry into the safe deposit box of the decedent except if
						  it is under the remaining provisions of Article XI of the Inheritance and
						  Estate Tax Act (72 P. S. §§
														2485-1101-2485-1153)(Repealed). Nothing shall
						  be removed from the box other than those items provided for in this
						  section.
(c) A record of the entry
						  of a person into the box for the purposes indicated by this section shall be
						  made by an employe of the financial institution and the original copy shall be
						  sent to the register of wills and a copy to be mailed to the local inheritance
						  tax office of the Department.
(d)
						  The record of access under this section shall be signed under penalty of
						  perjury and shall be in the form which may be obtained from the Bureau of
						  County Collections, Department of Revenue, 411 South Second Street, Harrisburg,
						  Pennsylvania 17127.
This section cited in 61 Pa. Code §
															93.51 (relating to subsequent
								entries into safe deposit boxes).
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 93.41 - Entry into safe deposit box after notice to the Department

Current through Register Vol. 54, No. 28, July 13, 2024
(a) This section is intended to apply as an
						  alternative for entry into the safe deposit box of a decedent. If an individual
						  does not wish to follow these provisions to secure entry into a safe deposit
						  box, he may enter the box after he has mailed a notice by certified mail to the
						  Department, the local office of the Department, and also the financial
						  institution in which the box is located, specifying the date fixed for entry
						  and the place where the box is located. Notice of entry under this section
						  shall be made so that the date fixed for entry and contained in the notice may
						  not be less than 7 days after the date the notice is mailed. In computing the 7
						  days, the day the notice is mailed may not be computed. For example, if the
						  notice was mailed on January 1, 1962, in computing the 7 days, the computation
						  would begin January 2, and would include the third through the eighth and entry
						  could be made on the ninth or thereafter.
(b) The notice shall be printed or written
						  legibly in ink and shall contain the following information:
(1) The name and address of the
						  decedent.
(2) The name and address
						  of the financial institution where the safe deposit box is located.
(3) The exact time during normal business
						  hours of the financial institution when entry is to be made, whether daylight
						  or standard time.
(4) The applicant
						  for entry shall sign and print his name and address, stating his relationship,
						  if any, to the decedent.
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 93.42 - Notice to the Department

Current through Register Vol. 54, No. 28, July 13, 2024
The notice required by section §
													93.41 (relating to entry into safe
							 deposit box after notice to the Department) will be sent to the necessary
							 parties by certified mail which shall provide for a record of the mailing with
							 a receipt having been furnished to the sender. An exact copy of the notice
							 shall be transmitted to the financial institution in which the box is
							 located.
This section cited in 61 Pa. Code §
															93.34 (relating to entry with
								Department representative).
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 › SUBSEQUENT ENTRIES › Section 93.51 - Subsequent entries into safe deposit boxes

Current through Register Vol. 54, No. 28, July 13, 2024
(a) Clearly, once the person desiring
						  entrance into the safe deposit box has complied with either of the relevant
						  sections of this act does not restrict subsequent entries.
(b) Subsequent entries made after the first
						  valid entrance is completed under §
													93.37 (relating to entry into safe
						  deposit box to remove will and cemetery deed), which permits the removal of the
						  will, evidence of the burial lot and instructions for interment shall be
						  subject to the restrictions imposed by this act.
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 › CONFIDENTIAL NATURE OF CONTENTS OF SAFE DEPOSIT BOX › Section 93.61 - Confidential information

Current through Register Vol. 54, No. 28, July 13, 2024
An information gained by a person, including the
							 employe of the bank, the representative of the Commonwealth or one nominated to
							 be in a supervisory capacity by a court shall be confidential and shall be
							 available only for the purpose of collecting inheritance taxes imposed under
							 this act. This section was provided by the legislature to protect the
							 information contained in the box of the decedent from exposure to the public.
							 It coincides with section 731 of the Fiscal Code (72 P. S. §
														731).
This section cited in 61 Pa. Code §
															93.73 (relating to disclosure of
								confidential information).
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 › PENALTIES › Section 93.71 - Penalties-other than bank employes

Current through Register Vol. 54, No. 28, July 13, 2024
(a) This section provides for a penalty in
						  the case of a person who, having actual knowledge of the death of a decedent,
						  enters a safe deposit box of the decedent. The act provides that the person
						  shall be guilty of a misdemeanor and upon conviction, shall be sentenced to pay
						  a fine not exceeding $10,000 or undergoing imprisonment not exceeding 1 year,
						  or both.
(b) The conditions
						  precedent for imposition of the penalty in this section are the following:
(1) That the person who enters has actual
						  knowledge of the death of the decedent.
(2) That he actually entered the safe deposit
						  box without complying with the provisions of this article.
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 › PENALTIES › Section 93.72 - Penalties-bank employes

Current through Register Vol. 54, No. 28, July 13, 2024
This section provides for a penalty in the case of a
							 bank employe who has actual knowledge of the death of the decedent and permits
							 the entry in violation of section 1152 of the act (72 P. S. §
														2485-1152)(Repealed). This section provides
							 that the person shall be guilty of a misdemeanor and upon conviction shall be
							 sentenced to pay a fine not exceeding $1,000. The motive of the bank employe is
							 of no importance, rather only that he knew of the death of the decedent and
							 that he permitted the entrance into the safe deposit box without insuring
							 compliance under section 1152 of the act (72 P. S. §
														2485-1152)(Repealed).
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 › PENALTIES › Section 93.73 - Disclosure of confidential information

Current through Register Vol. 54, No. 28, July 13, 2024
This section provides for a penalty in the case of
							 anyone who violates the provisions of §
													93.61 (relating to confidential
							 information). The disclosure is a misdemeanor and on conviction shall be
							 sentenced to pay a fine not exceeding $10,000 or undergo imprisonment not
							 exceeding 1 year, or both.
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 C - DEDUCTIONS › Section 93.101 - Medical expenses and insurance

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Scope and application.
The purpose of this section is to establish rules relating to the deduction of
						unpaid medical expenses of a decedent in cases where the expenses are paid by
						proceeds of medical insurance and to establish rules relating to the taxation
						of transfers of medical insurance proceeds. This ruling shall take effect
						immediately.
(b)
Deduction
						of medical expenses.
Deduction of medical expenses shall comply with
						the following:
(1) Medical expenses of a
						decedent which are unpaid at his date of death are deductible liabilities of
						the decedent under section 631 of the act (72 P. S. §
														2485-631)(Repealed) whether or not the
						expenses are later paid by Medicare Part A or Part B, Blue Cross, Blue Shield
						or other medical payment insurance.
(2) When inheritance tax is imposed upon a
						transfer described by sections 221-241 of the act (72 P. S. §§
														2485-221-2485-241)(Repealed) the medical
						expenses shall be deductible only to the extent that the transferee has
						actually paid the expenses and he is legally obligated to pay them or the
						estate subject to administration by a personal representative is insufficient
						to pay them.
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 D - PAYMENT OF TAX › Section 93.121 - Election to prepay tax on future interest

Current through Register Vol. 54, No. 28, July 13, 2024
(a)
Scope and application.
This section establishes rules relating to the prepayment of inheritance tax on
						a future interest where the future interest will vest in more than one person
						but where the persons do not desire to prepay.
(b)
Election to prepay.
(1) When there is more than one person in
						whom a future interest will vest in possession and enjoyment, an election to
						have the value of the future interest determined as of the date of the election
						and to prepay the tax under section 714 of the act (72 P. S. §
														2485-714)(Repealed) may be made by a
						fiduciary or a party in interest with respect to the particular interest of a
						person.
(2) An election to prepay
						and payment of tax upon a particular interest of a person shall be effective
						only with respect to the tax upon the transfer to that
						person.