72 Pa. Stat. § 726
Current through P.A. Acts 2023-32
Every corporation or person to whom any property within this Commonwealth passes from a nonresident decedent, subject to transfer inheritance tax, or the executor, administrator, trustee, of such a decedent, or other party in interest, shall, immediately upon the death of the decedent, give notice to the Department of Revenue of such property and the location thereof.
72 P.S. § 726