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 B. ENTRY INTO SAFE DEPOSIT BOX |
Section 93.31. Entry with bank employeinventory
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(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 At the time of the entry if the provisions of section 1111 of the act (72 P. S. § 2485-1111)(Repealed) are complied with, the contents of the safe deposit box may be removed in whole or in part.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and the charge shall be a deduction as an administration expense under section 611 of the act (72 P. S. § 2485-611) (Repealed).
Notation
This section cited in 61 Pa. Code § 93.32 (relating to inventory form).