Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 1301.14. Relief from liability by payment or delivery

Upon the payment or delivery of the property to the State Treasurer, the Commonwealth shall assume custody and shall be responsible for the safekeeping thereof.  Any person who pays or delivers property to the State Treasurer under this article is relieved of all liability with respect to the safekeeping of such property so paid or delivered for any claim which then exists or which thereafter may arise or be made in respect to such property.  Any holder who has paid moneys to the State Treasurer pursuant to this article may make payment to any person appearing to such holder to be entitled thereto.  In the case of deposits and sums paid to the State Treasurer under subsection (c) of section 1301.13,  1 financial institutions shall make payment to any person appearing to such financial institution to be entitled thereto.  Upon proof of such payment by a holder and proof that the payee was entitled thereto, the State Treasurer shall forthwith reimburse the holder for such payment together with interest from the date of receipt of such proofs by the State Treasurer to a date within thirty (30) days of the date of mailing of the reimbursement.  Interest under this section shall be at the rate prevailing for tax over payments on the date of receipt of the proofs by the State Treasurer as provided for in section 806   2 of this act.