Pennsylvania Code (Last Updated: April 5, 2016) |
Title 61. REVENUE |
PART I. Department of Revenue |
Subpart B. General Fund Revenues |
Article II. Sales and Use Tax |
Chapter 39. Transient Vendors |
Section 39.12. Unclaimed property
Latest version.
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If the court orders property returned to the owner or claimant and the owner or claimant fails to remove the property from Commonwealth property, the Department will give the owner or claimant notice of the court order by mailing it to his last known address. Should the owner or claimant fail to remove the property within 90 days from the mailing date of the notice, the property shall be disposed of under the Disposition of Abandoned and Unclaimed Property Act (72 P. S. § § 1301.11301.29), without regard to any other period of limitations.