Pennsylvania Act 1933-147 — ESTATE TAXES, NONRESIDENT DECEDENTS

Act text

ESTATE TAXES, NONRESIDENT DECEDENTS
                  Act of May 22, 1933, P.L. 839, No. 147              Cl. 72
                                  AN ACT

     To provide reciprocal relations in respect to death duties in
        taxation of estates of nonresident decedents.

        Section 1.  Be it enacted, &c., That at any time before the
     expiration of twelve months after the qualification by any
     register of wills in this Commonwealth of any executor or
     administrator of the estate of any nonresident decedent, such
     executor or administrator shall file with such register of wills
     proof that all death taxes, together with interest or penalties
     thereon, which are due to the state of domicile of such
     decedent, or to any political sub-division thereof, have been
     paid or secured, or that no such taxes, interest or penalties
     are due, as the case may be, unless it appears that letters have
     been issued in the state of domicile.
        Section 2.  The proof required by section one of this act may
     be in the form of a certificate issued by the official or body
     charged with administration of the death tax laws of the
     domiciliary state, but if such proof be not filed within the
     time limit set out in section one of this act, then the register
     of wills shall forthwith notify by mail the official or body of
     the domiciliary state charged with the administration of the
     death tax laws thereof with respect to such estate, and shall
     state in such notice, so far as is known to him, (a) the name,
     date of death, and last domicile of such decedent, (b) the name
     and address of each executor or administrator, (c) a summary of
     the values of the real estate, tangible personalty, and
     intangible personalty, wherever situated, belonging to such
     decedent at the time of his death, (d) the fact that such
     executor or administrator has not filed theretofore the proof
     required in section one of this act. Such register of wills
     shall attach to such notice a plain copy of the will and
     codicils of such decedent if he died testate, or if he died
     intestate, a list of his heirs and next of kin so far as is
     known to such register of wills. Within sixty days after mailing
     such notice, the official or body charged with the
     administration of the death tax laws of the domiciliary state
     may file with the orphans' court of the proper county in this
     Commonwealth a petition for accounting in such estate. Such
     official body of the domiciliary state shall, for the purpose of
     this act, be a party interested for the purpose of petitioning
     such orphans' court for such accounting, and, if such petition
     be filed within said period of sixty days, such orphans' court
     shall decree such accounting, and, upon such accounting being
     filed and approved, shall decree the remission to the fiduciary
     appointed by the domiciliary probate court of the balance of the
     intangible personalty after the payment of creditors and
     expenses of administration in this Commonwealth.
        Section 3.  Unless the provisions of either section one or
     section two of this act shall have been complied with, no such
     executor or administrator shall be entitled to a final
     accounting or discharge in any orphans' court in this
     Commonwealth.
        Section 4.  The provisions of sections one, two, and three of
     this act shall be liberally construed in order to insure that
     the state of domicile of any decedent shall receive any death
     taxes, together with interest and penalties thereon, due to it,
     and shall apply to the estate of any nonresident decedent if the
     laws of the state or foreign country of his domicile contain a
     provision of any nature, or however expressed, whereby this
     Commonwealth is given reasonable assurance of the collection of
     its death taxes, interest and penalties from the estates of
     decedents dying domiciled in this Commonwealth in cases where
     the estates of such decedents are being administered by the
     probate court of such other state, or if the state of domicile
     does not grant letters in nonresident estates until after
     letters have been issued by the state of domicile.