Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1301.13. Payment or delivery

(a) Every person who holds property subject to the custody and control of the Commonwealth shall, after compliance with section 1301.11,  1 where required, and on or before April 15 of the year following the year in which the property first became subject to custody and control of the Commonwealth under this article, pay or deliver to the State Treasurer all property subject to custody and control of the Commonwealth under this article, except that, if the owner establishes his right to receive the property to the satisfaction of the holder, or if it appears that for some other reason the property is not then subject to custody and control of the Commonwealth under this article, the holder need not pay or deliver the property to the State Treasurer, but in lieu thereof shall file a verified written explanation of the proof of claim or as to the reason the property is not subject to custody and control of the Commonwealth.

(b) A receipt shall be issued, on behalf of the Commonwealth, for all property received under this article.

(c) Notwithstanding subsection (a) of this section, in the case of the deposits and the sums payable under clauses 1 and 3 of section 1301.3   2 the amount of such deposits and such sums shall be paid to the State Treasurer on or before the final date for filing the report required by section 1301.11.

(d) Any person who holds property which may become subject to the custody and control of the Commonwealth pursuant to this act may, with the consent of the State Treasurer, report and deliver such property prior to the expiration of any holding period specified for such reporting.  Any person who pays or delivers property prior to the expiration of such holding period shall be relieved of further liability pursuant to section 1301.14.  3  Property thus reported may be disposed of pursuant to section 1301.17,  4 but in no event shall the period for filing of claims be diminished by such early delivery or disposition.