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 93.61. Confidential information
Latest version.
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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).
Notation
This section cited in 61 Pa. Code § 93.73 (relating to disclosure of confidential information).