Does anyone know if notification to the state and the subsequent inventory of a safe deposit box is required if the deceased is not a resident of Pennsylvania but the box is located at an FI in PA?

Kathy,

I believe the statute and regulations do not distinguish between residents or non-residents when discussing the notification and inventory requirements, which makes sense because the box is here. I therefore believe the Notice and Inventory are required in your question.

Thank you that was my thought as well!