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PA Bulletin, Doc. No. 07-1394


Title 61--REVENUE


[61 PA. CODE CH. 951]

Estimation Calculations for Determining Unclaimed Property Liability

[37 Pa.B. 4195]
[Saturday, August 4, 2007]

   The Treasury Department (Department) amends Chapter 951 (relating to abandoned and unclaimed property) to read as set forth in Annex A.

Omission of Proposed Rulemaking

   Under section 204 of the act of July 31, 1968 (P. L. 769, No. 240) (45 P. S. § 1204), known as the Commonwealth Documents Law (CDL), the Department is authorized to omit the procedures for proposed rulemaking in sections 201 and 202 of the CDL (45 P. S. §§ 1201 and 1202) if the criteria of section 204 of the CDL are met.

   Under authority of section 204(1)(iii) of the CDL, proposed rulemaking has been omitted because the administrative amendments relate to Department procedure and practice regarding petitions for review. See Soja v. Pennsylvania State Police, 402 A.2d 281 (Pa. Commw. 1979), affirmed 455 A.2d 613 (Pa. 1982).

Description of the Final-Omitted Rulemaking

   The final-omitted rulemaking updates the Department's regulations governing petitions for review. If a person or entity is aggrieved by a decision issued by a bureau or office within the Department, that person or entity may file a petition for review. A hearing is conducted, but the five-person Abandoned and Unclaimed Property Review Committee (Committee) previously specified in the regulation is replaced with a presiding officer to conduct hearings on petitions. Practice and procedure is now governed by 1 Pa. Code Part II (relating to General Rules of Administrative Practice and Procedure), which is more akin to the practice of other Commonwealth administrative agencies.

   Section 951.1 (relating to definitions) is amended, §§ 951.2--951.8 are rescinded and §§ 951.21 and 951.31--951.33 are added.

Statutory Authority

   The final-omitted rulemaking is authorized under section 1301.26 of the Disposition of Abandoned and Unclaimed Property Act (act) (72 P. S. § 1301.26).

Fiscal Impact and Paperwork Requirements

   The final-omitted rulemaking will not have a fiscal impact on, or create additional paperwork for, the regulated community or the political subdivisions of the Commonwealth. The substitution of a presiding officer for the five-person Committee to hear petitions will result in a cost savings to the Commonwealth.

Regulatory Review

   Under section 5.1(c) of the Regulatory Review Act (71 P. S. § 745.5a(c)), on June 13, 2007, the Department submitted a copy of the final-omitted rulemaking and a copy of a Regulatory Analysis Form to the Independent Regulatory Review Commission (IRRC) and to the Chairpersons of the Senate Finance Committee and the House Appropriations Committee. On the same date, the final-omitted rulemaking was submitted to the Office of Attorney General for review and approval under the Commonwealth Attorneys Act (71 P. S. §§ 732-101--732-506).

   Under section 5.1(j.2) of the Regulatory Review Act, on July 18, 2007, the final-omitted rulemaking was deemed approved by the House and Senate Committees. Under section 5.1(e) of the Regulatory Review Act, IRRC met on July 19, 2007, and approved the final-omitted rulemaking.

Additional Information

   For additional information about the final-omitted rulemaking, contact Deborah B. Eskin, Deputy Chief Counsel, Treasury Department, 127 Finance Building, Harrisburg, PA 17120, (717) 787-2740,


   The Department finds that:

   (1)  Public notice of the Department's intention to amend its regulations under the procedures in sections 201 and 202 of the CDL has been omitted under the authority of section 204 of the CDL because the amendments relate to Department procedures and practice regarding petitions for review.

   (2)  The amendment of the Department's regulations in the manner provided in this order is necessary and appropriate for updated and cost-effective administrative hearings.


   The Department, acting under its authorizing statute, orders that:

   (a)  The regulations of the Department, 61 Pa. Code Chapter 951, are amended by amending § 951.1, by deleting §§ 951.2--951.8 and by adding §§ 951.21 and 951.31--951.33 to read as set forth in Annex A.

   (b)  The Department shall submit this order and Annex A to the Office of Attorney General for approval as to form and legality as required by law.

   (c)  The Department shall certify this order and Annex A and deposit them with the Legislative Reference Bureau as required by law.

   (d)  This order shall take effect upon publication in the Pennsylvania Bulletin.

State Treasurer

   (Editor's Note:  For the text of the order of the Independent Regulatory Review Commission, relating to this document, see 37 Pa.B. 4411 (August 4, 2007).)

   Fiscal Note:  Fiscal Note 64-4 remains valid for the final adoption of the subject regulations.

Annex A





§ 951.1.  Definitions.

   The following words and terms, when used in this part, have the following meanings, unless the context clearly indicates otherwise:

   Act--The Disposition of Abandoned and Unclaimed Property Act (72 P. S. §§ 1301.1--1301.29).

   Bureau--The Bureau of Unclaimed Property within the Department.

   Claimant--One who submits a property claim or a claim for a payment otherwise alleged to be due from the Department.

   Department--The Treasury Department of the Commonwealth.

   Final demand--The Department's notification to a holder that unclaimed and abandoned property shall be paid or delivered within a given period of time. Notification may be in the form of a summary of audit findings or a final decision on a petition for review.

   Holder--As defined in section 1301.1 of the act (72 P. S. § 1301.1).

   Property claim--An assertion of ownership or the right to possess certain abandoned and unclaimed property held in the custody and control of the Department.

   State Treasurer--The head of the Department, as set forth in section 206 of The Administrative Code of 1929 (71 P. S. § 66).

Summary of audit findings--

   (i)  Notice sent to a holder after an audit has been performed stating audit findings and notifying the holder of the abandoned and unclaimed property due the Department.

   (ii)  The term also includes an assessment made by the Department for late filing or late delivery of abandoned and unclaimed property.

§§ 951.2--951.8.  (Reserved).



951.21Petitions for review

§ 951.21.  Petitions for review.

   (a)  A claimant or a holder who is aggrieved by a decision issued by the Department may file a petition for review as set forth in subsection (c).

   (b)  The State Treasurer will designate a presiding officer to exercise the powers and duties of the State Treasurer with respect to matters concerning petitions for review.

   (1)  Except as otherwise provided herein, practice and procedure before the presiding officer will be governed by 1 Pa. Code Part II (relating to General Rules of Administrative Practice and Procedure) and 2 Pa.C.S. §§ 101--106, 501--507 and 701--704 (relating to general provisions; practice and procedure of Commonwealth agencies; and judicial review of Commonwealth agency action).

   (2)  The presiding officer will issue a final decision and order, including findings of fact and conclusions of law.

   (c)  A petition for review shall be filed within 30 days after the mailing date of the Department's decision.

   (1)  Petitions shall be filed with the Prothonotary, Office of Chief Counsel, Room 127, Finance Building, Harrisburg, Pennsylvania 17120.

   (2)  Petitions must be in writing, be signed by the petitioner and contain the following:

   (i)  The petitioner's name, address and telephone number.

   (ii)  The name, address and telephone number of the authorized representative, if any.

   (iii)  A detailed statement in separate numbered paragraphs of the facts and grounds relied upon. If based upon a written document, a copy of the document, or the material part of the document, shall be attached.

   (iv)  A statement specifying the relief to which the petitioner deems itself entitled, which cites the legal authority relied upon.

   (v)  A statement that either a hearing is requested or the right to a hearing is waived and the petitioner is resting the case on the petition and record, with or without a brief.

   (vi)  A signed statement certifying that the facts contained in the petition are true and correct to the petitioner's knowledge and belief, and that the petition is not made for purposes of delay.

   (3)  The presiding officer may, in writing, require a petitioner to furnish additional information that may be necessary to define the issues or to determine the case. The presiding officer may deny the petition for failure by the petitioner to furnish the additional information within a stated reasonable length of time.



951.31Audit of holder records.
951.32Proceeding to compel payment or delivery.
951.33Assertion of property claims.

§ 951.31.  Audit of holder records.

   (a)  A holder subject to an examination of records as provided for in section 1301.23(a) of the act (72 P. S. § 1301.23(a)) shall comply with requests by the State Treasurer or an authorized third party to make records available for examination.

   (b)  When a holder's records do not exist or are insufficient for examination, the State Treasurer may apply sampling and estimation procedures to determine a holder's liability. These procedures will be applied in accordance with standards of the American Institute of Certified Public Accountants (AICPA) and the United States General Accounting Office (USGAO).

   (c)  A holder who is aggrieved by a summary of audit findings may file a petition for review under Subchapter B (relating to review of administrative decisions). If the petition is not timely filed, the summary of audit findings will be deemed to be a final demand due and payable within 30 days after the expiration of the filing period in § 951.21(c) (relating to petitions for review).

§ 951.32.  Proceeding to compel payment or delivery.

   If a holder fails to pay or deliver property subject to the Department's final demand, along with an accompanying holder report, the State Treasurer may bring an enforcement action in a court of appropriate jurisdiction under section 1301.24 of the act (72 P. S. § 1301.24).

§ 951.33.  Assertion of property claims.

   (a)  A claimant for abandoned and unclaimed property under the custody and control of the Department shall submit forms and documentation required by the Bureau.

   (b)  A claimant upon whose claim the Bureau has taken no action within 90 days after all forms and documentation were submitted may bring an action in Commonwealth Court under section 1301.21 of the act (72 P. S. § 1301.21).

   (c)  A claimant whose claim the Bureau denies may file a petition for review under Subchapter B (relating to review of administrative decisions).

   (d)  A claimant who is aggrieved by the presiding officer's final decision and order on a petition for review of property claim may commence an action in Commonwealth Court within 30 days after the entry of the order in accordance with section 1301.21 of the act. The action shall be tried de novo without a jury.

[Pa.B. Doc. No. 07-1394. Filed for public inspection August 3, 2007, 9:00 a.m.]


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