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REV-1548 EX AFP 112-94*
CDHHONWEAlTH OF PENNSYLVANIA
OEPARTKEHT or R[V[HUE
BUREAU OF INDIVIDUAL TAXES
DEPT. lID6D 1
IlA..JSIURG, PA 171"'''1
ESTATE OF WILLIAMS
BETTY
FILE NO. J/-?:) j,5'1
"' ~. 0-" -... ~- .~.
,
..
NOTICE OF INHERITANCE TAX
APPRAISEnENT, ALLOWANCE OR DISALLOWANCE
OF OEDUCTIDNB ,. AND ASSESSnENT OF TAlC ON
JOINTLY IlELD DR TRUST ASSETS
DATE 10-17-95
I DATE OF DEATH 02-16-95
COUNTY
CUMBERLAND
ACN
95124793
S.S/D.C. NO. lB9-1B-5548
DARLA
5211 PINE
DOVER
I MAURER
HILL RD
PA
17315
REHIT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT
CARLISLE. PA 17013
HOUSE
AMount Re.itt.d
/p ;;l ,(P,3
CUT ALONG THIS LINE
~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
-- ...---...........----............--------..........................................------..... .....--..---.....-..- - -:-i"~ '- '
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REV-1S48 EX AFP 112.94*
CDHHONWUlT't Of PENNSYLVANIA
I)[PARIKUU or REVENUE
BUREAU Of IHDI\lI~ rnn
OlPT. lID601
tlARRISIURO,rPA 11111.0601
NOTICE OF INHERITAHCE TAX
APPRAISEHENT, ALLOWAHCE OR DISALLOWANCE
OF DEDUCTION. '- AND ASSESSHENT OF TAX ON
JOINTLY "ELD DR TRUST ASSETI
DATE 10-17-95
ESTATE OF WILLIAMS
I DATE OF DEATH 02-16-95
BETTY
COUNTY
CUMBERLAND
FILE NO.
S.S/D.C. NO. 189-1B-554B
ACN
95124793
DARLA
5211 PINE
DOVER
REHlT PAYMENT TO:
REOISTER OF WILLS
CUMBERLAND CO COURT
CARLISLE, PA 17013
HOUSE
I MAURER
HILL RD
PA
17315
AMount R..itt.d
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ......
Rirv:is4-S.EX..AFi>-riz.:94j......-.-...........-..-........-................-.-..-----.........................
NOTICE OF INHERITANCE TAX APPRAXSEHENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 10-17-95
ESTATE OF WILLIAMS
BETTY
I DATE OF DEATH 02-16-95
COUNTY
CUMBERLAND
FILE NO.
S.S/D.C. ND. 189-18-554B
( ) ACCEPTED AS FILED (X) CHANGED SEE
JOINT OR TRUST ASSET INFORMATION
ACN 95124793
ATTACHED NOTICE
TAX RETURN WAS.
FINANCIAL INSTITUTION. DAUPHIN DEPOSIT BK & TR CO
ACCOUNT NO.
0061290556
TYPE OF ACCOUNT. () SAVINGS (lO CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 03-24-BB
Account BDlonce
Percent Taxable
Amount Subjact to Tax
Dabts and Daductions
Taxabla Amount
Tax Rate
Tax Duo
2,087.82
0.500
1,043.91
.00
1.043.91
.06
62.63
NOTEI TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO.
"REGISTER OF WILLS, AGENT."
x
X
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST (-)
AMOUNT PAID
PAYMENT MUST BE MADE BY 11-17-95". TOTAL TAX CREDIT
BALANCE OF "AX DUE
INTEREST
TOTAL DUE
. IF PAID AFTER THIS DATE. SEE REUERSE FOR CALCULATION OF ADDITIONAL INTEREST. .
( IF TOTAL DUE IS LESS THAN '1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT'. C CRI, YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. I
.00
62.63
.00
62.63
...
....
PIJIIPOIE OF
NOnCE.
To fulfill the r.qulrl""" of SHtlon ZIU of the Inheritance Ilnd Elta'_ Tn Act, Act zr 0' 1991. 172 P.I.
lectlon 114OJ.
PAYHENTI
o.t.ch tn. top portion of thl. Hot Ie. Ind ~It with your par-ent to thl R'II,'t,. of Nil II prl"t~ on the
raYlr.. ,Id.,
u MIlk, check Dr HnIIW order paylabl, tal R[GI5TER OF WILLS, ACENT.
All p.y.enh rHllvM &hell tint be .,.Ued to ."., Inhr..' which ..., be due. with ...., ,....Inda,. IPPUMI 10 the t...
RUUHD (CA),
A r.fund of . t.. cradlt, which .... not ,.lqueltM on the t.. raturn, ..., be r~.t.d by co~l.tlnt ~ -Application
for R.fund of P~..,lv."l. InharltBnCI and t,tat, ,.." (REY-151SJ. APplication. .r. IVIllabla at thl Df,lcI of
the A.ghln 0' Wllh, ..,., of the ZJ A..,."..,. alltrlet Office. 01'" by cIUlno the ,peela1 U-hc.ur ....Wllrlng ..rvlce
~r. for for.. orderlngl In Penn..,lvanl, 1-101-162-2050, out.ld, Penn..,lvanl. and within loc.l
Harrisburg .r.. (717) 767.6094, TOO' (717) 77Z~'Z5Z CH..rlng I~elred Only).
OBJECTIONS. Any perty In lnt.r..t not .etl.fled with tn. ~r.I'--.nt, ellowenc. or dl..llow~. of d~tlon. or .......ent
of tax Clncludlng dl.count or lnt.r..t) .. .hown on thl. Hatlc. ..y Object within .Ixty C6D) de,. of rec.lpt of
this NoUce bV'
"~wr1tt.. prote.t to the PA Daparta..,t of A.venue, loud of App.als, D.pt, lIlDll, Harrisburg, PA UU.~ID'I, OR
..aalsctlna to h.v. the ..tt.r d.taralnad .t the audit of the ICCount of the par.on.1 r.pr..anl.tlvl, OR
".app..1 to the Orphan.' Court
ADHIN.
ISTRATlYE
CORRECTIONS.
factu.1 .rror. dl.covared on thl. .......snt .hould be addr....d In writing to. PA Dlp.rt..nt of R.venue,
.un.... of Jl\dlvhtu.1 hu., ATtN. Po.t A..........t A.vl... Unit, DCPT, lI0601, Iturhburg, PA 1712..0601
Phone (717) 1.7.UDS. S.. page 3 of the booklat -In.trUCIUonl fa,. Inh.rltance In R.turn for. R..ldent
DICedent- CREV~I5Dl) for an uplan.Uon of edlllnl.tr.tlv.ty corr.ctabla arrOrl,
DISCOUNT.
If en, tax dUe I. p.ld within thr.a (5) c.lendar eonthl .ft.r Ih. dlc.danl', daath, . flva parcant (SX)
dl,count of the t.. paid I, allow.d,
lNTERESTI
lnt.r..t I. charged b.glnnlng with flr.t dev of d.llnquencv, or nIne I') eonth. and on. (I) d.v
fru. the d.t. of daath, to the data of paveent. r.... which b.c... d.llnquent before Janu.ry I, 19.'
b.ar Intar..t at the r.t. of .1. (6X) perc..,t par ~ calculat.d at a dally ral. of .000164,
All t.... which bac... d.llnquent on or .ft.r Januarv I, I.., will baar Int.ra.t .t a reta Which will v.rv fro.
c.lendar v.ar to calendar v.ar with that reta ennouneed bv the PA Depart_ent of R.venue, 'hi appllcabl.
I"t.r..t r.t.. for I'.' through I"S .r..
'lw: Intlr..t Rllta DlIllv Int.r..t Fact Dr tur Intlr..t Rlt. DlIIllv tntar.st Fector
I'll 2DX .OOOSU .'.1 'X ,GOOl0\7
1915 "X ,OOO"JI 1'....1991 IU .00OSol
1911t IU .000501 199' OX .000l0\7
1915 UX ,DOnS' 199)-1'''' 7X .000191
I'.' lOX ,DOOll" 1995 ox .00020\7
....Int.r..t I. ealeul.ted a. followlI
INTEREST . 8ALANCE OF TAX UNPAID X NUN8ER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
.~Any Hotle. I..ued aft.r the taM b.eo... d.llnquant will r.fl.et an Int.ra.t ealeut.tlon to flft.en II~I day.
bevond t~ dat. of th. .......ant. If p.y.ant I. .lda .ft.r the Int.ra.t coaput.tlon dat. &hown on the
Hatlea, additional Intar..t au.t be ealeut.tad.
IIV.I.rouIU'1
*
INHERITANCE TAX
EXPLANATION
OF CHANGES
COMMONWEALTH OF PENN~VLVANIA
DEPARTMENT OF REVENUE
BUREAU Of INDIVIDUAL TAXIS
DEPT 280601
HARRISBURC,.P_A 17128.0601 _.
DECIDENT'~ NA..E
fill NUMBER
De t t..Y ~_._~1,!..t!./I~~,______p
ACN
21/1n91055~R
95124793
SCHEDULE
ITEM
NO.
EXPLANATION OF CHANGES
rleAUII be Adviud thl\t the oxoclll1on oC a joint tenancy contract
(a1goaturo card) which provido8 thllt all ..onhs oro payable to either Ilur-
viving 1'lIrLy 10 8uCCicient to oatablhh Co....onwe81th's right to the tax.
The Suprellle Court in 0180n Eatatll 447 I'A 483 (1972) held thllt under
Saction 241 (2108 oC the Pennsylvanlo Inharitance and EtltAte Tax Act or
1991), such accoullts are taxable in proportion te tho nlllllber of joint
tenants. The court rejected the convenionce account argu<ll!nt by noting
thtlt under Soction 24i (2108), it is i..proper to apply principlea of own-
orship to determine the taxable portion of a joint bonk account. Joint
property h tAxable evon thoullh the decedent '0 name WAS added al a ..atter
of convenience.
TAX EXAMINER,.
Urycu lIen<!'!rs'!>_n__,__'_'..
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D No.AA 082351 COMMOND~~~~~~T ~~ ~~~~:VLVANIA
'11'"'' ..,...., OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
~....l';
~n
RECEIVED FROM:
&
ACN
ASSESSMENT r:t
CONTROL ...
NUMBER
AMOUNT
OAR LA I MAURER
5211 PINE HILL ROAD
9512~3
..62.63
DOVER, PA 17315
'OIP~"(
ESTATE INFORMATION,
!:I FILE NUMBER
Y 21-1995-0859
!:I NAME OF DECEDENT ILAST!
~ WILLIAMS BETTV I
II DATE OF PAVMENT
E1 POSTMARX DATE
COUNTY
SSN IS9-18-5548
IFIRSTI IMII
CUMBERLAND
DATE OF DEATH
m TOTAL AMOUNT PAID
.62.b3
SK
-0
REMARKS
DARLA I MAURER
r
RECEIVED BY /)1(.
SIGNATURE
i
.
"
SEAL
CHECK" 8132
,
.,
REGISTER OF WILLS
MARY C. LEWIS
REGISTER OF WILLS
,-;--- --- ----- ----- - - -- - - '-,- -- --,- --- - - - -..- ------; ---,- -- - --,--
. /
'F,
. '
.'
----
.
_;____. _ .__~.~ ...--.---..._."". -..4 r__~ T ",:.
PAVHEHTI
Detach the tOf! POf"tlon of thh Notln and .....1t with WOUf" pay..nt ... plyabl. to tM n... IInd eddf"e..
prlnt.d an the f".v.r.. .Ide.
I' RESIDENT DECEDENT ...... ch.ck or QMy ordef" p.yeble tal REGISTER OF WILLS, AGENT.
If NOH-RESIDENT DECEDENT ..k. check or .on.y ord.r plwable tal CO""ONWEALTH OF PENNSYLVANIA.
All p.,.ent. received .hell be eppllld flrlt to eny Intara.t which 'IY b. due with eny r...lnder appllld to the tlX.
REFUND eCR), A rlfund of . te. crldlt, ..hlch ..a. not r.qu..ted on the T.. Rlturn, ..y b. requ..ted by coapletlng en
"Appllc.Uon fOf" Refund of PatIn.whan.e Inh.rltancl and Elt.te TI." CR[V-UUJ. Application. ar. IVIU&ble at
thl OffiCI of the R.gI.t.r of Will., any of the 2J R.venu. al.tf"lct Dfflc.. or froe the D.p.rt-.nt., 24-~r
an....rlng ..rvlce nueb.r. for for.. ord.rlngl In P.nn.ylvanla 1-800-362-2050, out. Ide Pann.ylvenl.
and ..Ithln 10c.1 H.rrl.burg .r.. (7171 717-8094, TDDI (717) 772-2252 CH..rlng 1~.lr.d only).
REPLV TO.
QUI.tlon. r.gardlng .rror. contaln.d on thl. notlc. .hould b. addr...ed tal PA Deplrt.ent of R.vanu.. lur..u
of Individual Ta.... ATTNI Po.t A......ant A.vl~ Unit, D.pt. 280601, Harrl.burg, PA 171:1-0601, phone
C7l7) 787"6S0S.
If any ta. due I. paid ..Ithln (hr.. e31 cal.ndar _onth. .,t.r thl dec.dent'. de.lh, . flv. p.rclnt (5X) dl.count
of Ih. I.. p.ld I. .llow.d.
DISCOUHT I
INTEAEST.
Intlr..t I. charg.d b.glnnlng wllh flr.t day of d.llnqu.ncy, or nln. (9) .unth. and one el) d.y 'r~ Cn. d.C. of
d.eth, 10 the date 0' pay..nC. fa... which b.ca.. d.llnquent b,'or. January 1, 19az baar Intar..t at the rail of
.1. e6~) plrclnt plr annul calculltld at . d.lly rat. of .000164. All t.... which bec... delinquent on ~ "Car
Janu.ry I, 1981 will ba.r InClr..t at a rat. which will vary fro. cal.ndar yaar Co calandar yaar with that riCa
announc.d by Iha PA Dapart.ant of R.v.nu.. fha appllcabl. Intar..t rata. for 191Z through 1996 .ral
V..r Inter..t Rat. Dallv Int.r..t Factor V.ar Intar..t Aat. D.Uy Intar..t Factor
198Z ZD~ .000548 1987 .~ .000247
1913 16~ .0004S1 19118"1991 II~ .000301
1981t m .000501 1992 "' .000Z47
1915 m .000556 1993"1994 7~ .000192
1986 lOX .000274 1995-1996 "' .00Ult7
....Intar..t Is calculat.d .. IDllaw.1
INTEREST =.BALANCE OF TAX UNPAID X "UNDER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hatlc. Is.uad aft.r the t.. b.en... dallnquent wUI r.Uact an Intarut celcul.tlon to fllt.an US) dan
b.yond tha data of the .......ant. If p.y.ant I. aade .llar tha Inl.r..t coaput.tlon data .hown on the
Hot lei. addltlon.l Int.r..t au.t be calculated.