61 Pa. Code § 93.21
The following words and terms, when used in this subchapter, have the following meanings, unless the context clearly indicates otherwise:
Act-The Inheritance and Estate Tax Act (72 P. S. §§ 2485-101-2485-1201)(Repealed).
Box-A safe deposit box.
Financial institution-Includes a bank, bank and trust company, trust company, national banking association, savings and loan association, building and loan association, mutual savings bank, credit union or other facility of depository which undertakes as a business or for profit to keep personal property.
Safe deposit box or box-A box in a financial institution located in this Commonwealth in the name of the decedent alone or in the names of the decedent and another; the term includes any type of vault, room or area where the property of a decedent is kept; the term does not include a box in the names of a decedent and the decedent's surviving spouse if the box is in their names alone.
61 Pa. Code § 93.21
The provisions of this §93.21 issued under section 104 of the Inheritance and Estate Tax Act of 1961 (72 P. S. § 2485-104)(Repealed).