§ 93.37. Entry into safe deposit box to remove will and cemetery deed.
(a) A financial institution may permit entry, and entry may be made by a person into a safe deposit box of a decedent in order to remove a will of the decedent, to obtain instructions left by the decedent for burial or other form of interment, or to secure evidence of the ownership of a burial lot in which the decedent is to be interred. The will, if found, may be withdrawn from the box for proper disposition.
(b) Once the will, burial instructions, or evidence of the burial lot has been removed from the box of the decedent, there shall be no further entry into the safe deposit box of the decedent except if it is under the remaining provisions of Article XI of the Inheritance and Estate Tax Act (72 P. S. § § 2485-1101—2485-1153)(Repealed). Nothing shall be removed from the box other than those items provided for in this section.
(c) A record of the entry of a person into the box for the purposes indicated by this section shall be made by an employe of the financial institution and the original copy shall be sent to the register of wills and a copy to be mailed to the local inheritance tax office of the Department.
(d) The record of access under this section shall be signed under penalty of perjury and shall be in the form 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 § 93.51 (relating to subsequent entries into safe deposit boxes).
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