Section 2140. Notice.--The department shall give, or cause to be given, notice of the filing of the appraisement, the determination of the allowance or disallowance of deductions and the amount of tax assessed, and all supplements, to the personal representative and to any transferee who filed a tax return or to their respective attorneys.
(2140 added Aug. 4, 1991, P.L.97, No.22)