Pennsylvania Statutes Title 72 P.S. Taxation and Fiscal Affairs § 2432. Death taxes;  proof of payment by estates of nonresidents

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 will 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.