Section 608. Registers of Wills to Collect Inheritance Taxes, Et Cetera.--The registers of wills of the several counties shall continue to act as the agents of the Commonwealth for the collection of the tax or fee payable to the Commonwealth upon the granting of letters testamentary, or of administration, and for the collection of transfer inheritance taxes in the case of resident decedents, and shall exercise all the powers and perform all the duties incidental thereto, and receive compensation therefor, as provided by law, but they shall
(a) Make to the Department of Revenue all reports, certify to the department all facts, and obtain from the department all approvals, which have heretofore been made or certified to or obtained from the Auditor General;
(b) Forward to the Department of Revenue, instead of to the Auditor General, all duplicate receipts issued by them to executors or administrators; and
(c) On the first Monday of each month, make their returns to the Department of Revenue, and pay the taxes collected into the State Treasury, through the Department of Revenue, as provided in this act.
Registers of wills shall continue to give bond to the Commonwealth, as now provided by law, but all bonds hereafter given shall be delivered to the Department of Revenue, instead of to the Auditor General.
Until the register of wills of any county shall have given bond as required by law, and delivered it to the Department of Revenue, transfer inheritance taxes in his county shall be collected by the county treasurer, as now provided by law, and transmitted to the State Treasury through the Department of Revenue.
(608 amended May 21, 1943, P.L.380, No.178)