§ 93.32. Inventory form.
(a) The inventory required by § 93.31 (relating to entry with bank employe—inventory), shall be prepared on the form provided by the Department.
(b) A person may reproduce the form provided by the Department if the reproduction is substantially similar to the Department form.
(c) Upon completion of the form, the original and one copy shall be filed with the register of wills of the county in which the decedent resided. In the case of a nonresident decedent, the forms shall be filed with the register of wills who issued letters, if any in this Commonwealth, otherwise with the Department.
(d) The register shall deliver the forms to the county inheritance tax office in the same manner as delivery is made of the inheritance tax inventory and appraisement.
(e) The inheritance tax appraiser shall attach the forms to the official appraisements when filing the appraisements with the register of wills.
(f) Items that are purely personal and are without monetary value, thus having no tax significance, need not be inventoried in detail.
(g) Everything of apparent monetary value shall be inventoried with as complete description or identification as is reasonably possible. Anything contained in sealed envelopes, regardless of how marked, shall be listed as contained in the described envelope.
(h) The form for recording contents of the safe deposit box shall be completed on forms which may be obtained from the Bureau of County Collections, Department of Revenue, 411 South Second Street, Harrisburg, Pennsylvania 17127.
Cross References This section cited in 61 Pa. Code § 93.33 (relating to removal of contents of box); 61 Pa. Code § 93.34 (relating to entry with Department representative); and 61 Pa. Code § 93.35 (relating to entry under court order).
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