Pennsylvania Code (Last Updated: April 5, 2016) |
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 |
Section 93.11. Limitation of entry by statute or regulation
Latest version.
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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is made under sections 11111115, 1121 or 1122 of the act (72 P. S. § § 2485-11112485-1115, 2485-1121 or 2485-1122) (Repealed) and no person acting as deputy, agent or in a similar capacity may enter a safe deposit box except as provided in this subchapter.