§ 93.36. Entry into box used by business firm.
(a) This section shall provide for nonregulated entry into safe deposit boxes of decedents by business firms when the Department believes that the business requires ready access to a safe deposit box used in connection therewith and there are no personal assets of the members of the firm contained therein.
(b) Entry into a safe deposit box may be permitted by a financial institution upon presentation to it of a certificate issued by the Department. Presentation of a certificate shall relieve the bank from further responsibility under the act.
(c) In the application for a certificate to be granted by the Secretary of Revenue under this section, the business firm so applying shall be able to substantiate the following:
(1) That no property belonging to individuals having a right of access may be placed in the business box.
(2) That immediate access is always necessary.
(d) A firm desiring a certificate under section 1114 of the act (72 P. S. § 2485-1114)(Repealed) shall file an application furnishing substantially the information in affidavit form, on forms which may be obtained from the Bureau of County Collections, Department of Revenue, 411 South Second Street, Harrisburg, Pennsylvania 17127.
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