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§ 608. Registers of wills to collect inheritance taxes, etc.

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 VI. Agents Other than the Department of Revenue for the Assessment and Collection of State Taxes and License Fees and the Collection of Other Moneys Payable to the Commonwealth
72 P.S. § 608
§ 608. Registers of wills to collect inheritance taxes, etc.
Currentness
The registers of wills of the several counties shall continue to act as the agents of the Commonwealth for the collection of the tax or fee payable to the Commonwealth upon the granting of letters testamentary, or of administration, and for the collection of transfer inheritance taxes in the case of resident decedents, and shall exercise all the powers and perform all the duties incidental thereto, and receive compensation therefor, as provided by law, but they shall
(a) Make to the Department of Revenue all reports, certify to the department all facts, and obtain from the department all approvals, which have heretofore been made or certified to or obtained from the Auditor General;
(b) Forward to the Department of Revenue, instead of to the Auditor General, all duplicate receipts issued by them to executors or administrators; and
(c) On the first Monday of each month, make their returns to the Department of Revenue, and pay the taxes collected into the State Treasury, through the Department of Revenue, as provided in this act.
Registers of wills shall continue to give bond to the Commonwealth, as now provided by law, but all bonds hereafter given shall be delivered to the Department of Revenue, instead of to the Auditor General.
Until the register of wills of any county shall have given bond as required by law, and delivered it to the Department of Revenue, transfer inheritance taxes in his county shall be collected by the county treasurer, as now provided by law, and transmitted to the State Treasury through the Department of Revenue.

Credits

1929, April 9, P.L. 343, No. 176, art. VI, § 608. Amended 1943, May 21, P.L. 380, No. 178, § 1.
72 P.S. § 608, PA ST 72 P.S. § 608
Current through Act 10 of the 2024 Regular Session. Some statute sections may be more current, see credits for details.
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