The personal representative shall determine and state in figures opposite each item of the inventory its fair value as of the date of the decedent's death.
20 Pa.C.S. § 3302
Valuations
Known as the Probate, Estates and Fiduciaries Code
The act spans §§ 20-101 to 20-925 (744 sections).
Official source: Pennsylvania General Assembly. Reproduced from public-domain Pennsylvania statutes; confirm against the official source for the current text. Not legal advice.