61 Pa. Code § 93.43 – Exoneration of financial institution.

(a) Although no representative of the Department is present, it may be lawful for a financial institution to permit entry into the safe deposit box of a decedent and removal of its contents by a person who furnishes the bank with a copy of the notice, a copy of the receipt, and a statement as provided in subsection (e) that he or someone in his behalf has given written notice.
(b) In the event that notice is given to the Commonwealth and neither the Commonwealth nor the person giving the notice is present at the time fixed, the notice shall be of no effect, and may be construed as though no notice has been given.
(c) If the person giving notice fails to appear at the designated time and place and the Commonwealth representative is present, no entry shall thereafter be permitted under § 93.41 (relating to entry into safe deposit box after notice to the Department) without further compliance with that section at a subsequent date.
(d) In view of the fact that Article XI of the act (72 P. S. § § 2485-1101—2485-1153)(Repealed) is not intended to confer upon a person a right of entry into a safe deposit box of a decedent which he does not otherwise have, the exoneration of the financial institution provided for in this section is not to be effective if the person who desires entrance to the safe deposit box has no right to enter it and is permitted to do so by the financial institution.
(e) The financial institution shall require a statement which conforms substantially to the following form:
The undersigned does hereby certify under penalty of perjury that there was mailed to the Department of Revenue, Harrisburg, Pennsylvania, and to the local office of the Department of Revenue, by certified mail, by me (if by another, state the identity of that person and his address), as evidenced by the record of the mailing made by the Post Office Department and attached hereto, and make a part hereof, and that the undersigned also mailed or caused to be mailed by
(Name and address of party mailing the copy) At the same time a similar notice to (Name and address of financial institution) that such notice fixed the day of 19 at (a.m.) (p.m.) Eastern Daylight or Standard Time and as the place for entering the safe deposit box of (Name of decedent) late of who died , such box being numbered .
The right of entry to this box is to be gained by
(Explain entry).
This statement is made by the undersigned under penalty of perjury as provided for by the Inheritance and Estate Tax Act of 1961.