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§ 1201. Procedure relating to collection of tax on transfers of property of resident decedents

Purdon's Pennsylvania Statutes and Consolidated StatutesTitle 72 P.S. Taxation and Fiscal Affairs

Purdon's Pennsylvania Statutes and Consolidated Statutes
Title 72 P.S. Taxation and Fiscal Affairs
Chapter 1. The Fiscal Code (Refs & Annos)
Article XII. Collections Made Otherwise than by Settlement of Account
72 P.S. § 1201
§ 1201. Procedure relating to collection of tax on transfers of property of resident decedents
The Department of Revenue shall exercise the following powers and perform the following duties, heretofore exercised and performed by the Auditor General, in connection with the collection by the registers of wills of the several counties of transfer inheritance taxes:
The Department of Revenue shall have the power and its duty shall be,
(a) To supervise the making of appraisements in estates of resident decedents, and, for this purpose, to adopt and enforce rules and regulations for the just administration of the laws imposing transfer inheritance taxes;
(b) To approve or disapprove all expense accounts of appraisers appointed to appraise decedents' estates;
(c) To supervise the work of investigators, appraisers, expert appraisers, permanent appraisers, and other employes, appointed to assist registers of wills in enforcing the transfer inheritance tax laws;
(d) To receive from the several registers of wills and enter in a book to be kept for the purpose the monthly statements of all returns made by appraisers during the preceding month upon which the taxes have been paid or remain unpaid;
(e) To exercise all of the powers vested in the register of wills, if the register of wills in any case fails within the time provided by law to take the proceedings necessary, to secure the filing of the inventory or schedule of the property of a resident decedent, or to collect the tax due, and, for this purpose, to institute such proceedings as may be necessary, charging to the register of wills and deducting from any commissions or fees otherwise due him all costs, expenses, and attorney's fees incurred by the department in connection with such proceedings;
(f) In settling the accounts of registers, or of any county treasurer who has acted prior to the qualification of the register of wills of his county, to credit the accounting officer and deduct from the settlement all commissions due such officer for collecting transfer inheritance taxes, the compensation and expenses paid with the approval of the Secretary of Revenue to investigators, appraisers, and expert appraisers, the costs of advertising, and all other reasonable fees and expenses incurred in the collection of the tax; and
(g) To receive from registers of wills all duplicate receipts for taxes paid to them by executors and administrators and to charge the registers receiving the money with the amount receipted for. The original of each such receipt shall be signed and sealed by the register of wills and transmitted to the executor or administrator, whereupon it shall be a proper voucher in the settlement of the estate. In no event shall the executor or administrator be entitled to a credit in his account by the register, unless the receipt is so signed and sealed by the register of wills.

Credits

1929, April 9, P.L. 343, No. 176, art. XII, § 1201. Amended 1943, May 21, P.L. 380, § 1; 1945, May 15, P.L. 528, No. 209, § 7.
72 P.S. § 1201, PA ST 72 P.S. § 1201
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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