§ 93.34. Entry with Department representative.
(a) Entry into a safe deposit box of a decedent shall be permitted if the person desiring entry is accompanied by a representative of the Department. The form to be completed shall be substantially the same as the one provided for in § 93.32 (relating to inventory form).
(b) The procedure for entry into a safe deposit box under this section shall be informal. The person desiring entry may contact the inheritance tax office in the county wherein the box is located and set a time mutually agreeable for entry into the safe deposit box. Properly identified personnel shall be assigned to accommodate persons desiring to proceed under this section. Identification by the Department will include an official identification card with a letter of authorization attached.
(c) After completion of the inventory required to be made by section 1112 of the act (72 P. S. § 2485-1112)(Repealed), the person who is present shall be requested to attest the inventory as so compiled.
(d) Upon request of the personal representative, a copy of the inventory completed by the representative of the Department shall be given to him.
(e) This section shall permit entry into a safe deposit box when notice is not given to the Department. Alternate entry shall be afforded by the provisions of § § 93.41—93.43 (relating to entry upon notice to Department).
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