Pennsylvania Code
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COMMONWEALTH OF PENNSYLVANIA

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The Pennsylvania Code website reflects the Pennsylvania Code changes effective through 54 Pa.B. 5598 (August 31, 2024).

61 Pa. Code § 93.61. Confidential information.

CONFIDENTIAL NATURE OF CONTENTS OF SAFE
DEPOSIT BOX


§ 93.61. Confidential information.

 An information gained by a person, including the employe of the bank, the representative of the Commonwealth or one nominated to be in a supervisory capacity by a court shall be confidential and shall be available only for the purpose of collecting inheritance taxes imposed under this act. This section was provided by the legislature to protect the information contained in the box of the decedent from exposure to the public. It coincides with section 731 of the Fiscal Code (72 P. S. §  731).

Cross References

   This section cited in 61 Pa. Code §  93.73 (relating to disclosure of confidential information).


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