Pennsylvania Statutes Title 24 P.S. Education § 581.33. Returns of tax

(a) For the purpose of ascertaining the amount of tax payable under this act, it shall be the duty of every resident liable to pay such tax, on or before the fifteenth day of February of each year, to transmit to the board, upon a form prescribed, prepared and furnished by the board, a return certified by him as full, true and correct, to the best of his knowledge and belief, and setting forth:

(b) The return so made shall be certified to by the person making the same, if an individual, and in the case of copartnerships, unincorporated associations, and joint-stock associations and companies, by some member thereof, and in the case of limited partnerships and corporations, by the president, chairman, or treasurer thereof.

(c) Whenever any personal property taxable under the provisions of this act was owned by a decedent at the time of his death and is held by his executor or administrator, return of such personal property shall be made and the tax paid, if such decedent was domiciled at the time of his death in a school district of the first class, notwithstanding the residence or location of such executor or administrator or of any beneficiary, or the place where such securities are kept.

(d) Whenever any personal property taxable under the provisions of this act is held, owned or possessed as trustee, agent, attorney-in-fact, or in any other manner, as hereinabove set forth, by two or more persons, copartnerships, unincorporated associations, companies, limited partnerships, joint-stock associations, or corporations, all of which are residents of the Commonwealth but not all of which are domiciled in the same school district levying this tax, return of such personal property shall be made in a school district of the first class where any of the same are domiciled; and there shall be paid in each such school district that portion of the tax imposed upon such personal property so held, owned or possessed, as the number of such trustees, agents or attorneys-in-fact domiciled therein bears to the total number thereof, notwithstanding the residence of any beneficiary or the place where such personal property is kept.