HomeMy WebLinkAbout94-00294
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CERlInCAf[ 11(0)
WAllNINf.i: 11 IS 1l.1.I.(;^, II' ,'.1 Ill: IIW; COPY PI!
TO DLJPI.ICIIIl. [tY PIWIDSIIII lIl! 1'11011.)(,11,\1'11.
COMMONWlAllllIII I'ENN9Vl VANIA
OEPAIITMtNT (If IIIAl.lIl VITAl IItCOllUH
LOCAL REGISTRAR'S CERTIFICATION OF DEATH
CERT. NO.2 2 28253
-'1{l(lktL.....jL.._ J f.i!.L
11I1tl)OIIJlI~I(J~'ltfii1J'c"lIon
Name of Decodont .._.__)O~.:J'1Lt!,~L Lv. _"_P'_ _n_.b,;r!.1.dL-(I_A~_____
f~ ~"II,I'" Id,l ~~
Sex ~,--_._soclal Security No..,jL)~u'" 3iJ"'-_9 az t- ._Dalo of Doatll\rJ.(I..~_f.f-Ji$!j:...
Date of Bh1ll ~14..2.S,~j i!i1. BlrthPlnco.'}YMd?([ "t.l'--'C-<J.,e,,!<,-t-'fl..-l/~~'__'_'______'__'_'__
. V {)
Place of Deatll ' &t.1..1.!(f:#;71J.-,3-.J..J,. .______ '_. all:t~tL,.___________._.__~L(J! M, '-____._ Ponn~~
'"Clllh~IMl1"U' /), (,"','01/ (.1\;lhr~~'1j!"i1J''''
Race__.lll::___..occupatlon_.!-..~X(i1,ti!l.-ti.-;1k~.m. _.__ ..Armod Forcos? (~~) ___________
Marital Status '}n(w~wI!l, .__._. ~~~I~,~;~;~dross Jf1 kl ~V!f.../2,v.... CtldLU.!'~P(i.!!.________._._._
tJ 11".,l~, a 1,1,,,,1 , r,ll or 10>'1(\ !IWo
Informant \({.ilit_.Ld.),._..L1><~ 1-.::'_.____.. Funoral Diroctor)) l~dJ!f.Jid!.ir.e..../U."!k'J.L-__---_.
Name and Address of \", ,I I 't-' ,. f) .f) /, /1 I-- ) i .I.) . " ,y
Funeral Establishment JJ.Ja.J4~p..r.f~('t.:l1AH~e-DY"llf ,:; .2b.J,[;L'la'lJJ.,_U;1"l!d..10~fJ..~-f-l.a.eLU(0L?;L IT
t~U-M ~d!, iJJt-""t,t.~ t.' ,I Interval Between
Part I: Immediate Cause : Onset and Death
'\1-'1 ) /:,j,}" 11 k'" ~ )J t-': I'
(a) ~.:'~-r;--I) 1,~'~d'IJ.'~ .~~t'(t)t~~C:~ tf.~:ll:r~;1MIX~i-~rL..----
(b)I~ U1U, _.L lA.w-"",'U, .._I/.ldL'''.1+~lL../A-:.4..u_l4..' __-:._ _~,
,
(c)___. .____.__.___m.__. _____... n__.....___.____n_____._____.l-
,
,
(d) ____.____.... ____....___.___.._.____...____.____~
ParI II: Otller Slgnlflca~~Condltlons 1. /.~ .
.. 4A'J-I,c.t.....k_llL-~"k'-..AJc,.....~t!,h..t.~:"',d;;(,f:.~~?..__
Manner of Death: Doscribe how Injury occurred:
Natural 0 Homlcldo 0 I!ACft...iLcn..b-.JjLL~ILI.&~~(.Ih.<()
Accident )vl Pending Invosllgutlon 0 /1 (, ./1.1 '../\ ',/). / -r;.L" .;'
Suicide D' Could not bo Detormlnod 0 Al ru;rIJ.I.L_t."V..cJ.!/(f44..w....,ut..lUL/- __i.U~
--1) ,1 /1 I j' / j
Name and TllIo of Certifier .-AI:...1.-.:k!i-----I~1( _ ---.tJ(...ivnLn~fl:I'I.d.'f'!;-'--..------------.____::.----------
/) .--1,' Ut.'L /11-- (I 11/" I " (M,&.. 0;0., qQ!.oner. M.E.)
Address JJiLL..JIid:<nk'tl.j--~--(.--J:.ld06:,-()v.C<..'( _ ._li'.'_j't.?"<<.3___ ____.___._____._
t-
This Is to certify that tho Informallon 110ro glvon If> corroctly ooplod from an original certificate of
deatll duly filed with mo as Local 11u[Jlr.lrnr, Tho original corllfioalo will bo forwnrded to tile State
Vital Rocords Offlco for permanont filing,
\ I.
__1I.lt~V.L j ~ ,-_Jtl.
[W, 1t'~:'II.cll r'll 1<:,11 Ilo-UII,t-.
I~/) '. ji '.' .1')<) I: {' I!;}) L (.. -/J~tJ
.... (it. ~";I,,?iH.;,ve{Jr::M-J,..tl,IL..-.---':/.""'",,;i.;_---
/:,;S) ),Y.(ll(~I.II"Jj:: Ii::' .jjd/l)j~L.L{.A?.r
,'"..'1 {).f,." (tf;'irtlu'luj'. !r'....nlll'p
I LI --[).o I (,.)
,
MEV.Il00 EI, 111.011 fO. DAIIJO'DIA1HAml 12/31191 CHICK HI"
n~;~;~ INH::JJ~~~E Jlt~D~EJ~RN~Ylt=J1~fi.ll!!l~~~J~~D Q----.-----.
COMM<;,NWIAllIl OF PWNIVlVANIA (TO BE FILED IN DUPLICATE ...., I 9.1 .2",}
OEPAR1MINI Of RIVENU! ~ 7' 7 7
IIARRISfJ:6WfJ128 0601 WITH REGISTER OF WILLS) COUNTY CODE
'm!DENI'S NAMr"jlAII. 'IRST. AND-MIf,iiftimj~lf~'-=== uruiiriwi'rnMj{ffi7.rnm
J__ .;.~~!~~~~"Al~ B~;~~. I"~~';;:~; ,~~~~~:!5;=S~.:'1f!.
I!! ~ l. O,lglnal Relurn I I 2, Su"pl.m.nlal Relurn I .I 3. Remainder Relurn
X:!~ (for dole. of deolh prior 10 12.13.B2)
lllf U 4. lImlled E.lole I I 40, fulure InlerOlI Comproml.e I 15, Foderal E.lale To.
O~ . Ifo, dole. 01 dealh aher 12.12.B21 Relurn Required
iil 1.:1 o. Oeeedenl Died Iellole I I 7, O"ed.nl Malnlalned 0 lI,lng Tru'l __ B, Tolal Number of Sole Oepo.1I Bo.e,
IAllach copy of Willi (AItach co~ Trulll
---- ALL CORRIIPONDINCI AND CONflDINiiAITAXINPOAMAiioN SHOULD II DIRICUD TOI
I flAM! .--------- - -- ----.--\WJ.1Nlrn1A1rtNaA1iliUlJ---
~ I f!i~~~':m~i~~--~__-..SlIIli7.DS ~ -.- ;'E~/:::~:;~ pi" 11CS~
u 2 '
_____._ l 7!.1-d 7'" .- ~~.~r..--,,__,.m,--. .--- -._,_.,.~_. . _
l. Real E,late ISchedule AI I I) , .No.iVc,.____.......
2. Slack! and Band. ISchedul. ") ( 21. . };t1I1P___.______
3. ClolOly Held Slock/ParlnOllhlp Inlerollllchodul. q I 31 ___. _ ._lVtlNg____.,. .----
4. Ma'lgage. and Nole. Rocol,ablo ISclIBdulo 0) I 4) __ __,..__tV~I1!€.__.. ..-......
5. Calh, Bank Oepo.II. & Mlleollanonu. POIIonol Properly( 51 _m__']I.l_:j~.!.__~..____.____
IScnodule EI
6. Jal.tly Owned Properly ISchodule FI I 61 __. ..____I!~AJE______...__
7. Tronlfen (Schedulo GllSchodulo II ( 71 ____,!.'!.N~!!_._'!.I1/~'L_
B. Tolol Ora.. Allo" Ilolalllno. 1.71 ;,
9. Fu.orol Expen.e., Admlnhlrall,e COlli, Mlleollnnoau, I Q) _n.__J.!_~.!.?~.!~_
E.pon,e. (Schedule H) '"
b b I h ' I (r I" 't .31. 1 f
10. De II, Morlgage lIa IIl1le., lion. Sc 'uU 0 I) 101 u___.:J____.__
11. T 0101 Oeducllon. 11010111.0. Q & 101
12. Nel Value of E.lale IlIno 9 mlnu. IIno 111
13. Cha,lIable and Ga,ernmonlal 8eque," 15chodulo JI
14. Nol Value Sublectlo_Ta. (IIn. 12 mlnulllno..!i1L____.__
15. Ama"nl of line 14la.oblo 016% ral. (151_____.__12.
(Includo value. from Schodule K or Sch.dulo M,)
16. Amaunl of IIno 14 la.oblo nl 15% ral.
(1.c1udo valuo.lrom Sch.dul. K or Seh,dulo M.I
17. Prlnclpallnx due (Add 10. from IIno 15 n.d from IIno 16,1
19, Crodll. Spau.al ~'orIY Crodll Prior Permonll
+ .. . ." +
IQ. 1111.0 1B I. grealo' Ihan IIno 17, enlor Iho dllfore"" an Ii". lQ. Thl,l.lho OVERPAYMENT.
ml]
20. Illlno 17 Is greolor Ihan IIno 1 B. enlo, Ih. dllloro"eo on IIno 20, Thl. I. Iho TAX DUE.
A, Enler Iho Inlorell on Iha bolanco duo on IIn. 20A,
B, Enlor Iho 10101 a' llno 20 and 20A on lino 208, Thl. I, Iho BALANCE DUE.
Mak. Chock Pavabl!~ol Reglll.!, 01 W~IlI, Ago~1
- . ... ",IISUAI TO AtISWIR ALL QUESTIONS ON AIVERSfllDI AND TO IICHICK MATH.... '
Underpenolii.. of perluf)', I declare thaiTh.~~;~e~;infld thi~.roi;J;~-: Inclu(fu;ga~mpClnylng-ich;dulol clnd ,'alemenll, ~nd 10 Ihe bell of my k~owl.d9'1I und belief;
II" trull, co"e" ond complete. I doclare lhal nil rool ",1(1111 hfl' bnon fOflorled 01 true market volulJ. Declaration 01 preparer olher thon the personal rllpreu~nlallYe It
baled on olllnformaHon of whlth prflporer "01 nn)' knowllldgll.
~1fA;~~7~NR~fI~~m~B:;Gm~'N --. -Ailil.. Ii if?' klf.jc;Diil r'ii,'-(i;{ii li S(,t:-----:i3;;.-i'70l.3' IlAlf
~ron~ R_(m;RfP^R!'Ohje~~tMv.11CA'J[JRfI5 :<.-W,'-"nl'~I/;;Z~:'/ji:~~~~_~/=~~~jf:{}. .____._____
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(l61________~_____)( .15 a
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(hoelt IWlt' II you ClIP. H1(!ucslltlU (I Icfullcl of your O\lcr )(IYIIII'IlI
<!...
YEAR
NUM8E~
,
'II..., R/l.S' U()
I BI _l~.___~______.._
(111 !./!f+-' '(0 t"J..L._.__
112) __._-:...2...~__
113) __. IV()JlIe
(IAI -=-t2 ..
~
)( .06'a
o
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(l71.----.-______.n___...___..
o
(18) "._______u_ mno__, __. ....
(IQ) _________...Q_.._.___________.
1201 m__ _.._.J?.__... ._._.___
120AI ____ __ __..9_..__.____
120BI ___.._____.9_.__.__..__
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Cf/?-/1t'.
CA'''-fH'/'17'-'
REV-1543 EX AFP (1-91) '* ~
COHHOH.lAllllor Pr...SVIVA.1A INFORMATION NOTICE FILE NO 7.1 94-07.94
Of.PARIHENl or RfVfHlJE AND' .
BU'EAU or I.OIVIDUAL IA'ES TAXPAYER RESPONSE ACN 94122446
OEPT. 280601
tlARAISBURD. PO 17L1ft.,.OI ___.~.._~~___. _.__.....__~.._...~..._.._...___..._..._. D~_.__,.~ 31-94
TVPE OF ACCOUNT
W ~1\~ SAVINGS
~ CHECKING
TRUSI
CERTIFICATE
r:S'l'ATI: or 510fll'R
S,S, NO, 7.06-38-9379
IM'l'f. OF IH;ATII 03-1("9(,
COUNTV CUMBERLAND
DOIIAlD
STONER
(.7 KING OR
CARLI SLE
VIOLET L
PA 17013
REHIT PAYNENI AND FORNS 101
REGISTER OF WILLS
CUMBERLAND CO COURT 1l0USE
CARLISLE. PA 17013
DEFENSE ACTIVITIES Feu l"tI. "ravldod tho Onllllrll'lnnt with tho InforMtlon tltlad tJolnw which h", hOllll llud In colculfttlng thl
potlnUftl tflll tlUI. Iholr 1'8cord, InlllclltA thnt nt Ihn duth of thn nhn\ln IInelltlont, YOll WMU II Joint mlllor/bl,"flclllry of thlt "teount.
If you '..1 thh Inforl'\lltlnn It Incorrnct. plnll,n ohtnlll wrlttnn carroctloll fro'" the 1I"""CIIl' In,tltutlan. nHllch II cony to thh forll
rind r.turn It to the "bo'lllu1drtl". f"l. occmml I! t"lCohle In occordnncn with thll l/1harltnncD TnlC ln~1 of ttl0 COlllQI1W8nlth of rlnn,ylvnnln.
Quntlon, illY bl nnlwlrcld by cnlll!1q (111) '''HI.~n,
COMPLETE PART 1 BELOW M M M SEE
Account No, 136039-05 Oatn
E.labll.hnd
REVERSE SIDE FOR
10-15-93
FILING AND PAVMENT INSTRUCTIONS
K
5.381.31
100,00
5.381,31
,06
323,2(,
10 l"ltJrn prnpnr crntllt 10 your nccounl, t~o
(n ~ollIQl of thl. nollcft nu.t OCCOlllpllny your
pllYllllnl to thn Rllql,tur of Wills, Hllk. chick
pnynblo tOI "Rogl.tor of WIlli, AgI"t",
Account 8.1anol
Perc.nt T.l<able
Alnount Subject to
Tal< R.t.
Puhnlhl To. Dun
K
HOTEl If tOlC pIlYlllt"I' IHO "nd. within thrlU
l.\) Mnth. of tho rlocedcmt'. dllt. of duth,
you MY !Induct II ~% dl.count of the tu clUI,
Any lntlar I tnllca 11Il( dun 101111 bOCOIIII dlllnqulnt
nlnll IqJ IIIOnths IIltar thn dllto of duth.
Tn.
PART TAXPAVER RESPONSE
m !PAILUR! TO RISPOND WILL ~ESUL T IN AN OFFICIAL TAX ASSESSMENT JlASED ON TMIS NDTle!!
A, [Jill' nhuve In'onllltlon nnd tall dill Is corroct.
_ 1. Vnu III11Y chao" to ronlt 1l1l~ft(Qnt to ttm RMlllnr of Wilt" IoIlth two (;opl.. 0' thll notlclI to obtain
rl dllcount or .wold lntnrAtt, or you MY cllflck hOlC "A" nnd roturn Ihl. notlco to the Rogl.lor of
WIlls nnd nn offlclnl IIUII,"nnt 101111 ho IU\lud by tho PA Dopllrtllnnt 0' R.vunult.
[ C~W -.J
BLOCK
ONLV
ft, 0 Tho IIhov. lI!IInt hll' hnnn or will 1111 rnrorlnd nnd tll~ Pllld with the PllflnlYlv/lnl/l Inhtrlhncl IIllC return
to ho fllnd by Ihlt dncfldent', rllProlllnltltlllll,
C. [J Iho nhnvn I"'o,,.,,tloll I.. IIll:tlfrAC't nrut/or dnllls nnd dflductlol1l werll p"ld by you,
VOtl nUlt COl!lpIO\ll PARI [.~] nnll/or IIAIH l}J 11010101,
If ~ou indicate a different talC rate, pleasl state your
I~.lation.hip to deced.mt 1 _______~.__~_____.____n___...
OFFICIAL USE ON LV 0 AAF
PA DEPARTMENT OF REVENUE
PART
[!)
TAX RETURN . COMPUTATION
LINE 1. Gah Eshbll.hnd
2, Account aa1ance
S, Plrcant Taxable
4. A.aunt Subjlol 10 To.
5. Olbls nnd DoduDllon.
6, Arlount TI)(abl.
7. la, Rote
8. Tax Due
ON JOINT/TRUST ACCOUNTS
PART
!!I
DATE PAID
DEBTS AND DEDUCTIONS
PAD
1
2
3
4
5
6
7
8
CLAIMED
-
OF TAX
I
2
3 X
4
5
6
7 X
6
PAVEl'
lJE5CRIPTIOtl
AMOllNT PAID
t
$
I
~
TOTAL IEnhtr on Linn 5 of TalC Computation)
Undlr plnalU.. of perjur~, I dechro that the tAch I have reported above are true, corrlct and
complete to the b.lt of I"Iy knowledgfl nnd beUef.
HOME ...._._ ___...,_____________________.
WORK ( )
'W,PIIONE lffiHliER
DAlE
GENERAL INFORMATION
1, FAILURE TO RESPOND WILL RESULT IN AN Off ICIAl TAX ASSESSMENT "I tll nlllll Icabll Int.rut hlUld tin tofar..tlon
luhltt,d hy the Iln'IMohl Inttltutlon.
2. Inhlrltlncl Ill( bloo", d,llnqu,,,t nln. Mil"" nlhr \t,.t elltClrll1l1l', dltt, III dutll.
S. .. Joint Iconunl Is tft.lhh ...,.n though Ihl dlell/'/lt'. 1111'" w,,. ulfhlll nl II IIInt hlr 01 (:ol1vlnll/lol.
il, Account, (Inoludlnu tholl held bltw'all h'"hn/UJ IIml wlttll which IlIn lIocellnnt Ilut III Joint "'III" within nl11 Vlllr prior to
d.ath Ir. 'ully t.H,bll nl trlnt'.r',
S. Aocounh "tablhhld Jointly b"WIIII hll,hllnd nml wlf_ 1Il0r. \l1n" 0110 yn, prior to dl/lth IIr. not tn."bl..
6. Aocountl h.ld bv II dlcld.nt "In tru.t for" llnolh,,' or olh'r. nrt tflllflbll fulh.
REPORTING INSTRUCTIONS - PART
1
- TAXPAVER RESPONSE
I. Ill0CK A . If thl Inforutlon /Inri cn,,~utllt Ion In the /lotlCI IIrl COlrllCt nnll doductloMt IlrG not tUllng r.hl~ld, pllCI In ")I"
In block "A" of Pnrt 1 of ttll "ln~lll1y.r RflIPOIIIIl" .netlnn, SIII/1 two cOllin" oml IUhllllt th.. with vour chock for the ..ount of
tnll to thl Righter of Wl1h of thl cOlmtv Indlc"h!!. Ihll Illflllrtlllont 01 R....nmll wilt Ilttll n" offlcl"1 tl""lIIlnt
(For. REY-15U EK) upon rlcllrt of thl Rlturn fton tho Shlglttlr of Will!,
2. BLOCK B . If thl Ullt Irliclflnd on tldl notlCl h". tlnern or will hi rllrnrtcld nnd htlC fll'lld with thll Plnnlylvnnhl Inherlt.ncI
hI( ".turn fllld hy thl dlCld.nt', roprOloflt"t1lJO. plncl "" ")I" III II10ck "ft" of rnrt 1 of IhGl "'''Ilpnyerr Rupo"'." lIotlon, Sign ont
copy and rlturn to thl PA DIPartunt of RIIlJenUI, 8uronu of IndllJldunl IOMOll, ORllt 280601, Itarrhburg, PA 11128-0601 In thl
InlJllopl proYldld,
3. BLOCK C . If thl noUel InluMtlnn It IrU:orflCt nnd/or IIlnlletlO"t anI lilting nllll"ll1, chick block "e" IInd cOlphh Pllrt. 2 and 3
Recordlna to thl In.truutlon. b.low, Slgfl two cOldol nml Sl1111111t thMI with YOUt chllck for thQ ""aunt of till( Jllwabll to thl R,ghter
of Will, of thl countv Indlcatld, lhl PA UIPart"lllt of RIlJlnuO will 111111 1m offlcl,,1 IIH.....nt (Forti REY-154& EM) upon recllpt
of tht r<<ltutn frotl tho Roghht of Willi,
TAX RETURU - PART 2
TAX COMPUT AT! ON
LIHE
I, Enhr
HOTEl
thl dlltl thl /lccotlnl otlolnnllY W"It l'ttlllhll!lulfl or tltlnd III the "'"'lIlR'- IIlllstlnq nt dlltl of clnnth.
for II docftdont dying nftlr lUIU8?1 Al:cOIlnh which 111. dnendnnt Jlut III Jnlnt "nlln~ wltldn 11M (I) Vllnr nf daath art
tl'llClbll fully at tr"nlflr.. HowolJlt, lhlltll It nn Ol(CIUllofl not t-J IIIlcnld B,OOO plr 'rnrllfer.. tlgllrdhu of till Vllu. of
thl IUOU"' or thl nUlber of flccountl hlld,
If I double a.ttrhk (lul) nppll'ltt blfor. yOllt flnlt 1111.... In the llddtD" portlon 0' thll notlcQ, thl U,OOO IICclutlon
Ilrudy h.. bun d.duotld 'roil thl tlccount hnltlnrQ III tlPotted by the f1n1lllelal hlttHutton.
2. Entlr the total hahncl'l of thl IICC~Ul\t Includlnq Intotut nccruld to the dlltl 0' dnth,
3. lhe plrelnt of thl account thllt Is tllMtlble lor nnr.h sur...lvor Is flltltlllnod n. followlI
A, Th. PItClnt telllbl. for joint IIlutt ..tllhllthld tlOtl thlln onl V,"t prior to thl dlcldlnt', duthl
DIVIDED BV ToUl HlJt1~ER or OIVIOEO ~v
JOINT OWNERS
EMI,,,111 A Joint uut rlglstlred In thl nIlJlIl of
TOUl HUHftF.R or K 100 . PERCEN' lAKntE
SURVIVIHG JOINT OWNERS
tho dlcldent and two othlr plrlOnl,
I DIYIDED lW J IJOIN' OWNERS) DIVIDED 8V l (SURVIVORS) . ,167 )( 100 . 16,7% (TA)lAlIlE FOR EACII SURYIYOR)
a. 'hi Pltc,nt taxabll for .uoh crntad within ono yallr of thl dOI:ldent'l dlllth or acco'Jntt owned hy thl dleldlnt but hlld
In trult for anothlr Indlvldullll.) (trutt bQIlOflcllltlull
I nlYIDED BV TOTAt NUHIIER or SURYIVlHO JOIHf
OWNER!; OR TRUST BENlFICIARIES
K 100 . PlR([Nf lAXAIIlE
EMuplll Joint account rlglltlrad 111 thl nn"" of thl dlcodRnt IInd two othllr person. and utnbllthld within on. 'IlBr 0' duth by
the dlleodlnt,
1 DIYIDEO BV l {SURYIYORS\ . .50 )( 100 . SO% (TAl/UtE rOR [Aell SURVIVORl
it. 'hi aeount .ubJ.ot to tllll (linn 4) II dehr.linod by lIlultlJl!ylng tho nccount hlllnllcll 111nl 2) bv thl perclnt tillable (lint 5),
S. Entlr thl total of thl dlbt. Ilnd n.ductlonl IIlhd in Pllrt 5.
6. It'll IIIQUnt t.ll.blt Illne bl II n01trlllnld Ly IlllJtrnctlllg 11111 d.bh 11I111 dwduvtllJlls (1111I!l) fro" tll" llloIUI.,"t 100bj.ct to hI( (lInl 4).
7. Entlr thl IPproprl.tl tlM rlltl (11nl 7) III detlr.rlnerd bilow,
A, Trllnlf.,. to llnul datClndnnh Including fath.t, l'lothlr, hUIlll'lnrl, wife, ton, clllunhttr, gTfmdchl1drtn, Ion-in-law,
dluohttr~ln~hw, stepchild and their 'ltUI are tnM'lbl. at .IM pltonnt (1lr.J.
B. Trentl.r. to _11 othltl Including btoth", Ilstor. uncIA, aunt. Ilflphnw Md nl.co IIrt IIIMtlhl. It 'lftll" pltelnt (UXI.
C, If you ching. thl till rlltl, plClllII tfllelly vour tulatlonshlp to tho dGelldlnt In thl IIrll pro...ldld,
e. 'h. nount of tllll dUI Cllnl ll) II dlhtllllnld by I'nlltlrlvllll1 the IIMunt tnllllhh Cline 61 by thft tnM tllte Illnl 7),
CLAIMED DEDUCTIONS - PART 3
DEBTS AND OEDUCTIONS CLAIMED
Al1oW!lbll dlbts fInd duductlonl ora tlRtnr,"lnod ns fnl tOWl1
A. You l.gl111y ntl r.lronslbll for f1ClYlIlelll, ot the utnll tubJnrl to nd",lnlstr...llon hy" pllt.anlll tOPrllll1tlltlVI It huu'f1cllnt
to pay the deductible Itn"'~,
II, You actually Pllld the deht, nflor dlll'lth of the dneldnnt nml r.nn furnhh proof of pI'lY"'lnt.
C, Dlbtl blln; cllllud fltltt bll HQlIll1.ed lullY In rnrt!, If ntldltlonlll 5pncn Is "DIIdod, un plnln poper & 112" I( It", Proof of
pnvlIlOnt "'"'1 he raqu..ted by thl PA U.rllrtlllant of Rnvnnun,
TAXPAVER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANV
REGISTER OF WILLS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL THE BURE:AU OF INDIVIDUAL TAXES. TAXPAVER INQUIRV UNIT IN
HARRISBURG AT (717) 787-83?'7.
,
.
. ,
~..
, .
,"
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DUREAU OF INDIVIDUAL TAXES
DDPA1~T/1E:-lT 260601
E]U{RISilURG, Pfi 17120-0601
August 15, 1994
(717) 707-3876
CHARLES E SHIELDS III ESQ
MELLON DANK BUILDING
2 W MAIN S'f
MECIlANICSDURG PA 17055
D~ar M~. Shields I
Rei Eetate of Donald W. Stoner, Jr.
File No.1 2194-0294
This letter is in response to your letter of August 2, 1994 '
concerning the taxability of several.pensi~n plans.
Upon review of each of the pension plans listed below, it ,is
the Department I s position that each plan is not subjeut to Pennsylvania
Inheritance Tax. The plans arel
1.) United Brotherhood of Carpenters and .Joiners of Amadcs,
Keystone District Council Pension Plan.
2.) \'Iood, Wire snd Hetal Lathing Industry General Psnsion
Plan.
3.) Carpenter's District Council of Western Pennsylvania
Annuity and Savings ~'und.
Finally, all IRS's hald by the decedent are not subject ,to
Pennsylvania Inheritance Tax due to his age at death.
office.
If I can be of further assistance, please contact this
. s!n:ero~, ,() ~
. 05?-J)p2~
r1~<~Ul D~~t
Dusiness and Trust Valuation
Nanage~
Inhel'itance TaK Division
S-ITIINHI48
81amml329 .
~i"",;JlI u. ""'61
SCHEDULE H
'!~;~~ FUNERAL EXPENSES,
COMM(lNWIAlItI m PfNtlmvANIA ADMINISTRATIVE COSTS AND
INt:WIW~1!D\~Wi,~R" .. MISCELLANEOUSEXPENSE~. ... ..___ .. p"lall Print or TYPI
iSTATI OF -'.-. ---..-- __m'_.. "'''O"==~~-~~''~'''-=~-l-- FI[eNUMiiER
D()II.f!~~_W_~~~~~ ,J~ . '.. .._ . _'_d.~.~.~!.'t..:.~9~
ITEM DESCRIPTION AMOUNT
NUMIIER
A.
Punllal EMplnlll'
. ___._~~.. '.'~."_"~.O'.O_"_."____ ._._____
1. CrehlcthIn 'sollie:" of (~II()$71,(ltl1t~ ~ :l95. cJ1)
;I. I11I\,.k 'D, He;nfl.elm~11 (:.-14. ner~ I ~erv/ce, Cen1'r~ HIIII,PA - J'os. 41>
;" fr,r ~
3. HCilohln'/{h! (}.Ill' rei, ien-/CftS, ate. ..31Jt> . ~
1. lfolltJl'Qr/1< 111 -/;, II//n'-J/i:r ~.111>
s. IfI/Qr .c(pw~r.5 .(pI' .5erv/ct!. . " Ti 5..3. ...,
B. Admlnlltratlve COlh1
c.
3.
1.
Personol Representotlve Commlllions __
SOclol Security Number 01 Porsonol Represenlallve, ___...__________~_________
,
Year Commllllons paid.. . _ dd .d_.
2,
Allorney Feel Chllrlt..5 R. .s/l; e IdJ .1Jf. (~6asecl ~ an luurr k~
wh"c.h /()q,! .$/'Jhl:r retl<<w/ ffl 1'/(..4-<) q(!. Size ( e.rkG ').
Family Exemption
Claimant '1.,'0. lei L'dJ!PfJer .. . Rolatlonship .wif.________...._________.
Addrell 01 Claimant 01 decodent', death
Slreel AddroSl .-'ilKvnj.lI:r.e..______....____..____________
City ..r!.u.t://!s'Ie... ___.__..._ n Stale .ftf__. Zip Code---'..1..PI.i3_
3,
4.
P,abate Fees a-cuI ~Jwl' t (!. e" ~;~'C/l. tes
1.
Mllcellaneoul bpenl'"
a i HtrS H q,rdwaf'C lr Filt.a.rms A-,;pr"';JQ./-S
Lon! diSk/Ice phOl/e Calls ("III/:;bul/eI Wf'~ k/I/t<< u1
(Mt a.cc/dent awa.f f.,.~M !jome (Mte! .-501/J anc/ &l IIUfttkr
~f tt.1R.f1'~tJ lire lid "/ .sfrd.€) .
F1'//nj ~l1er;l-al/c(. 7.w IJh{YIl
-?,
.. __._____._.___u....._.., . ___
. O. . ._._._.~__.__..____+__________ ._
/.VA Ive-D
~fot)o' ~
.,
02, cot>. MI
'39.~
"'S.90
rt'l9. 'IS'
'It). P-v
TOTAL (Allo onler on line 9, Recapltulatlonl S If. :J/7. IS"
---.-.----.-..---
(If more Ipoce II needed, Inlo,t addltlonallhee" of lame Ilzel
\
"
fEV01S47 EX AFP' (08094*
I COHI'4IlNWEALTU OF PE.NHSVl YANIA , .
DEPAR'.'Nl Of REVENUE NOTICE OF INHERITANCE TAK
'UR'AU Of INDIVIDUAl lAm APPRAISEHENT. ALLOWANCE OR DISALLOWANCE
~::~iS:~~~~lpA 17111-0601" OF DEDUCTIONS AND AS9ESSHENT OF TAK DATE 12-12-94
mATEO" S~ftrRElf-=="'~~[b-=U='-'lr==~===~==FILE NO. - 2i 94-02~~
DATE OF llEATH 03-14 - 94 COUNTY CUMBERLAND
NOTE I TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS FORH WITH YOUR TAK
PAYHENT TO THE REGISTER OF WILLS, HAKE CHECK PAYABI.E TO "REGISTER OF WIllS, AGENT"
REMIT PAVMENT TOI
/ '1-"'. .<
CHARLES E SHIELDS I I I
2 W MAIN 5T
MECHANICSBURO PA 17055
l~ ....
ACN
101
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
r~ .Anount..Rlnltt_==:J
L___.___
CUT ALONG THIS LINE ... RETAIN LOWER PORTION FOR YOUR RECORDS ~
ilIv: i 5'(.1. EX -A j: ii - r iia-:9 it"j - NOi'" fiJ r -6 Ii- "iNil E iii i' A'tfc E. i'"Ax - A"PPRA"i S E 'MENi' ~ - -A iT6w;\ifc E - (ili- - - - - - -. -. - -. -. --
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF STONER DONALD W FILE NO. 21 94-0294 ACN 101 DATE 12-12-94
If an assessment was issued previously, lines 14, 15 and/or 1&, 17 and 18
refleot figures that include the total of ill returns assessed to date.
ASSESSMENT OF TAXI
IS, Anount of llnl 14
16. Anount of lln. 14
17. Anount of llnl 14
18, Prlnolpll TIX DUI
TAX CREDITS I
PAYHENT r RECEIPT
DATE NUHBER
I
TAX RETURN WAS, I X I ACCEPTED AS FILED
RESERVATION CONCERNING PUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL
1. Rill E.tltl ISohldull Al III
2. Stock. Ind Bond. ISehldul1 GI 12)
3. Clellly Ho!rl Stoek/Plrtnlr.hlp Intlrut ISehldull CI 13)
4. Hertglgu/Net.. Rlo.l.lbl. ISehldul1 01 141
5. C.lh/Slnk DepoIUs/Hhe, Personal Property I Sch.dull E) IS)
6. Jointly D.n.d Proporty I Soh.dull F I I b I
7. Trln.f.r. ISchldull GI 171
8. Toto! Alllto
APPROVED DEDUCTIONS AND EXEI1PTIONSI
9. Funaro! Expln.../Adn, Co.to/Hhe, EXPln... ISch.dull HI 191
10. D.bIl/Hortg.gl Ll.bllIUu/Llln. ISchldull II 1101
11. Toto! D.ducUon.
12. Nit V.lul of T.x Rlturn
15. Chlrlhbll/Govorn..nhl Blquuto ISchldull J)
14, N.t Vllul of E.toto Subj.ct to Tix
NOTEI
at Spous.l
toxabll .t
tox.bl. .t
r.t.
Lln.II/CIII. A rlt.
Collltlrll/CII.. B r.tl
lISI
lIbl
lI71
OIfiCOUNT 1+)
INTEREST 10)
I CIIANGED
,00
,00.
.00
,00
7.825,00
,00
,00
181
7,825,00
4.217,85
10,431.78
IIIl
112 I
115)
11',1
14.649 63
6,824.63-
.00
6.824,63-
will
,OOK'OO.
.00K,06.
, 00 K ' IS.
11ft)
.00
,00
,00
,00
AHOUNT PAID
--- ~1fr~~E T~~ ~~:D~~E : ~ ~ j
.-=_~~NTTA~R~SUT(_~ I - ~~.= :~~ =1
. IF PAID AFTER CATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
('; - 11f..,- :l
I IF TOTAL DUE IS LESS TIIAN $I, NO PAYHENT IS REQUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU HAV BE DUE
A REFUND, SEE REVERSE SlOe OF TillS FORH FOR INSTRUCTIONS. I
,
,
RESERVATION,
PURPOSE Of
NOTICE,
PAVItENT,
REFUNO (CR II
OIJECTlONS'.
ADNIN
ISTRATlYI!
CORRECTIONS I
DISCOUNT,
INTEREIT ,
"
, .'
"
d.'
E.tl'..' of 'dlOldtntl dying on or bl't'r. DIClt.r 12, 1962 u if anv future Inter.., In th-. ..t.t. II tr.n.flrred
In pOII...tO" or tnJClv..nt to ell.. a (oolht.,ll) btnlflo1erl,. of the dlcld.nt Ift,r the IICPlr,Uon of tnv ..htl for
11'. or ,or VI.r., the Co..anw.llth hereby .lepr..llv r...rv'l thl right to appr.I.. and ...... ~ran.flr rnhlrltlnot T'ICct
t' thl llwful CI,.. B (00111',r,11 rat. on .nv .ueh futur. Int.r..t.
To fulfill thl r.qulr...nh of Section 2140 0' the Inh.rltlno. ftnd EI'lt, TalC Aot, Act ZZ of '.991i 12 P.S.
Slctlon 2140.
D,tloh the top portion of thll Hotle. end .ubllt with your Ply..nt to thl Regllter of Will. prlntld on the rIVlr.. ,td"
--N.k. chICk or .on" crdor p".b1. 10' REGISTER OF MILLS, AGENT
All ply..nt. raaelvld Ihtll flr.t b, appll'd to ~nV Intlr..t which .av bl nUl with any r..alndar appllld to thl ttM,
A refund o' . taM orldlt, whloh wa. not requl.tld on the TIM R'turn, 'IY b, reque.ted by oo.pllting In "Appllnltlo"
for R.fund of Penn.vl"'lnl. Inheritance llltd E.tate TaMil CREV~llU), Applloatlon. ar. IVlllIbll It thlOfflo.
of the R.gllter of Will., Iny of the 23 R.vtnUI Dlltrlot Offlc.., or by calling thl 'PICIII 24~hour
In.wlrlna 'ervlcft nUlblrl for fcr.. orderlngl tn Plnnlylvanla 1~aOO~362~2050, out,lde P,nn,Ylvtnla .nd
within 10Clll Ilarrltburll ar.. (717) 717~I094, 1001 (711) 772~2252 Ol..rlng hpalred Only),
Any p.rty In Interut not ..thU.d with thl eppralle..nt, ellowlncl or dlllllowancl of deduotlon., or ........nt
of tl.< Clncludlng dhcount or IntutlU II IIMwn on thh Notlol Ilu.t objlot within .hcty (60) day. of rlcelpt 0'
thh NoUcl bVI
~~wrlttln flrot..t to thl PA OIPart.lnt o. Rlvenul, Baird of ApPllh, DEPT, ~11021, tllrrhburg, JlA 11UI~lOU, OR
u.l",otlon to have thl nthr dotlr.Antd lit audit of thl acoount of the Plrlontl rlpr...ntaUvl, Oft
.~.pp.tl to thl Orphan.' Court.
FeotuII trror.dl.cov.rtd on thl. a.......nt Ihould bt .ddr....d In writing tOI PA D.p.rt.ent of R.v.nuI,
Burelu o. Individual riM.., ATTNI Post A......ont Rlvl.w Unit, DE?T, 210601, Harrl.burg, PI. 17121.0601
Phon' (711) 111"6505. S.. plgl 3 0' thl bockllt "Inltruotlon. for Inherlt.ncI TaM R.turn for a R..lcllnt
D,cld.nt" (REV~1S01) for an IMPlanltloH of edllnlttraUvllv correotabl. .rror..
If any taM dUI I. paid within thr.. (S) c.llndlr Monthl aft.r thl d.c.d.nt', d..th, ail",. p.rc.nt (S%I dl.oount of
th. ttM Plld I. .110Wld,
Int.r..t I. ohtrg,d blgJnnlng with flr.t dlY of d.llnquency, or nln. (9) ~onth. and on. (1) d.~ fro. the dati of
d.tth, to the dtte of paY'lnt. TaM" which b.e... d.1Inque~t blfor. J.nulrv I, 1912 b..r Int.r..t .t the rate of
.he (6%1 perclnt p.r annul ct1c:ulat.d at a dallv rate of ,OOOU4, All tlM" \olhlch b.oa.. dlllnqu.nt on and aftu
January 1, nil will bur Inter..t at a ratl which wll1 vary fro. cal.ndar yur to o.lender Vllr \ol1th that rete
announc.d by thl PI. D.pert..nt of R.v.nu., Th. applloabll Intlr..t r.tl' for 1912 through 1994 .rl'
~ Inttr..t Rat. Dallv tnt.r..t ractor l!!r Intlr..t Rltl Dallv Inter..t Flotor
1912 20~ ,000\41 1916 10~ ,000274
1981 16~ .000451 1917 9~ ,0002t.1
1914 11~ . DOOm 1911-1991 \1% ,000301
1915 U~ .DOOm 1992 9% ,000241
1991-1994 n .000192
1995 9~ .000247
~.Int.rl.t I. cIlcullt.d a. follow'l
INTEREST . BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
""ny Notlol luu.d "lttr the tlM blco." dellnqulnt will refllct an Int.r..t oalculltlon to flftlfn liS) dlV'
blyond the d.t. of the a.......nt, If paVllnt I. .ade aft.r the Int.r..t oOlputatlon dlt. .hown on thl
Notlc., .ddltlc'lMal Intlr..t IUlt bt (lalculltld.
P~POSE Of'
HOTlCE I
To fulfill the r.qulr...nh of StcUon lUG of tht Inherltlna. Ind Eltlt, hM ACl1, Act 2Z of 1991. (72 P.'.
StoUon 211i0).
PAyltEHT,
D.tloh thl toP portion of thil Notlol and tubelt with your Ply..nt to the RI"ltt,r of Willi pr Intld on the
rlvu.. llde.
.." Hike chick ot "only order PIVlblo tOI REOISTER 0'" WILLS, AOENT,
All Ply..nt. r.cII""d ,h,ll flrst be applied to any Intlr..t which ..IV bt dUI, wUh any ,...Ind,r applied to the tllC,
REFUND (CA) I
A r.fund of I tlM crldlt, which WI' not r.quI.tld on the tllC r.turn, tlY bt r.quI.tld by co.pltting In "Applloatlon
for R.fund of Plnnlyllllnla Inn.rUane. Ind Eftl" Tlx" (REY-1313L Application, ar. available at the OffiCI of
the RIlIhttr of Willi, any of the 25 Rlv.nul Olltrlot OffiCII or by oalllng the 'Plehl Z4-hour anlwlrlng ..ryiel
nu<<btr. for for.. ord,rln;l In Plnn.ylv.nl. 1.800.362-2050, ouhldl P.nn.yl....nl. and wUhln 100.1
Harrl.burll .r.. (711) 787-8094, TOO' (117) 172-2252 (Hurln; IIp.lud Only).
OIJECTtONSI Any p.rty In .Intu..t not nthflld with the apprai....nt, aUowanc. or dhal.lowanc. of d.ductlons or 1..1....nt
of talC <1neludlng dllcount or Intlrllt> .. ,heiln on th.lt Notic. "IY objlct wlthln ,hch (60) diY' of nc.lpt of
thll Notlca bYI
..wrlttln prot..t to tha PA D.partll"lt of R,vlnulI, BOlrd of APPIII., DIP\' 281021, Harrhburg, PA 17128-1021, OR
-..llct)n; to h..... 1h. ..ttlr d.t.r.ln.d at th. audit of th. account of thl Plr.o~.1 r.pr...nt.t)...., OR
.-apPIII to the Orphan,' Court
ADHIH-
lRTRATlVE
CORRECTIONSl
Flotu.1 Irrort d.ltcovar.d on thls 1I.....lnt .hould ba .dlJr....d In ..rltlng tal PI. D,plrt"nt af Rlv.nUI,
Bur..u of Indl...ldual Ta~.., ATTNI Po.t .........nt R....I.w Unlt, DEPT. 280601, t1errllburg, PA 17128-0601
PhUlI (111) 167-6505. S.. pag. 3 at the bookllt "tn.tructlon. for InherHanc. Till Rlturn for. Rultl'nt
D,cld.nt" (REY-1S01) for an IlCpl.natlon of ad.lnl.tr.tl....ly corr.ctabl. .rrorl.
OISCOUHT,
If any hlC dUI 11 plld illthln thrll (3) cahndar lIon1h. afhr the dlcedent', death, a f1v. parclnt (5;0
dhcount of thl t,ll paid 11 ellowtd.
INTEREST I
Inttr..t il chargld b.glnnlng with flr.t uay of delinqulncy, or nine (91 lIonthl and onl III d.y
froll thl dltl of dll1h, to thl dati of paYlltnt. Till" which b.ce.. d.llnqu.nt btfOrl January I, 1982
bur Inhr..t at tht rat, of .he (6%) plrcen' PIr annuli calculated a' a daih rat. of .000164.
All till" which blc..t d.llnqu.nt on or .f'lr January 1, 1982 will bur Intar..' It a rate whloh will vary fro.
c.l.ndar yoftr to cal.ndar ynar wl'h that rat. announced by thl PA DIPftrt~.nt of Rlvtnu.. Th. applictbl.
Int.r..t r.tl. fcr 1982 through 1995 IIrll
1982
1983
1984
I98S
198.
--lntlr..t
20%
16%
11%
13%
10%
It calculftt,d III
.0005'14
.000458
.000501
.000356
.000214
follow'l
l:W Intlr..' AlIt. Dally Int.r..t Factor
1987 9% ,000247
19U-1991 11% ,000301
19lJl 1)% .0002'l7
1995.1994 7% ,000192
1995 9% .000247
tII& tnt.ra.t Rltl Daily Int.r..' factor
INTEREST . SALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
"Any NoUc. luutd aftlr the talC b.eo... d.lInqu.nt "'111 refltct an Inter..t e.lcu'IUon to flH..n lU) d.yt
beyond the date of the alll.....n\, If pay",nt II ~ad. nfhr the Interllt cOIIIPutatlon date .hown on thl
Notlc., additional Int.r.,t ~UI' b. caleulat.d.
PURPOSE OF
NOTICE I
To fulfill thl r.qulru.nt. of S.otlon 2140 of thl Inherltlnc. end E.tlt. TalC Act, Act Zl of 1991. (72 P,S.
Stctlon 2\(,0)'
PIVHENTI
O.~.H,h +kl'! tnp portion of thlt NoUn llnd .ub.1t with your paYlllent to thl RIght.r of Will. printed on the
r.v.r.. lid..
.. Hake c:h.t.k or ..on. V ord.r PIYlbh tOI REOlSTER OF WilLS, AGEHT,
All Plly..nt. rlc.ivod ,hili first b. Ippll,d to .ny Int.r..t which .'Y b, dUI, with any "..Ind,r applied to thl till,
REFlJf4D (CA), A rlfund of. 'ftX crldlt, which "" not rlqulltad on thl till r.turn, "IV b, r.qulltld by co.platlng an "Appl1cbUon
for R.fund of Plnn,ylvanl, Inherltanc. and E,t,t, 'IX" (REV-131]), Applications art available at thl O'flo. of
thl R.gl.tn of Willi, any of thl 25 R.v.nu. Olstrlot Offlc.. or by calling thl 'Plelal 24"hour .nlw.r1ng ..r...le.
nu.b.r. for forll, ord.rlngl In P.M.Yl....nl. 1-800'36Z'ZOSO. outlld. P.nn.YI....nl. .nd within 100.1
tl.rrhburg ar.. (7171787.1094, TODI (17) 77Z'2252 (Hurtng IlIp.lr.d Only),
OeJECTIOHSI Any p.rty In Inhrut not uthfhd with thl .ppr.t....nt, allow.nct or dh.l1ow.ne. of d.duotlon. or .I......nt
of tall (Including dl.eQunt or Interllt) IU .hown on thlt Hotlc. illY obJ.ct within .iI<ty (60) d.y. of ne.lpt 0'
(hh Hotle. bYI
"wrlt"''! prot..t to thl PA Olparhlnt of ~.....nu., Board of ApplIl., n.pt. 211021, H.rrhburg, PA PUI'lon, OR
...llOtlng to hav. the utt.r d.tlrelnod at th. ludlt 0' thl account of thl p.r.onal reprl..nhtlv.. OR
hapPIII to thl Orphan.' l:ourt
AOHIN-
JS1RmVE
CORIlECT10HSI
Faetu.l errort dhaavlrtd on thh 'UI....nt .hould bl addr....d In writing tOI PA O.part.lnt 0' Rlvlnu.,
lIur..u of Individual TlIlIt, ATTNl Po.t A.......nt A.vl.w Unit, (JEPT. 280601, Ilarrl'burg, PA 11128.0601
Phon. (717) 787.65OS, S.. pagl 3 of thl b.Joklet "lnltruotJonl 'or Inhtrltllnel Tall Rlturn for a R..ldlnt
D'Cldlnt" (REY-1501l for In 'Mplanttlon of ad.lnlltrattv,ly correctlbll errar.,
DISCOUNT 1
If any till due h paid wlthln thrll (]) c.lender lonthl .fter th, dleldlnt' I death, a flvl Pltclnt <S~)
dhoount of thl tllM paid h allowld,
IHTERESTl
Interllt II chargld blglnnl"g with flret dllY of d.llnqulnc~, or nlnl (9) Jlonthl lInd anI (1) day
'roil thl dltl of d..th, to thl dl'ttt of ply..nt, Till.. ~hlch blc,,, d.lInquent blfore Jlnutr~ I, 1982
b..r Intlr..t It thl ntl of .1M (6%) porClnt por IInnu. calculattd It . d.lly rat. of ,000164.
All t'lI11 which bICI" dlllnqutnt on ur after January I, 1982 will bur Intlr..t at a rUI which will Vlr~ 'roe
cal.nder ynr tn c.lendar yur with thllt rllt. announced b~ the PA DIPart..nt of Rlvlnue. The IPpIlOlbl.
Int"..t r.t.. for 191Z through 1995 Irel
'We Intere.t Rllte Dilly Inter..t factor X1.I.r Inter..t Ratl U,II... Inter..t Flotor
1982 20% ,0005411 1981 9% .000147
1981 16% ,000438 1988'1991 11% .ooom
1984 11% .ooom 1992 9% .000241
1985 13% .000116 1995.199lt 1% .000192
1986 ~O% .000Z14 1995 9% .000Z41
-.lnter..t It caleullhd .. tollOWl1
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAya DELINQOENT X DAILY INTEREST FACTOR
.'Any Hotlcl I..uell I'tlter the hll bleo... dellnoulnt will rlUlet I'tll lnt.rut e.loul.tlcn to flft..n IISI dlYI
b.yond the dati of thl ........nt, 11 pI~..nt I. lade tlfUr thl Inter..t co.putatlon d." .hown on the
tloUe., IIddltlon.1 Int"..t "'Ult bl calcull'ttld,