HomeMy WebLinkAbout95-00961
\
\
!
-
\!arl Rlchnrd Illzweller
Kevin S. Blnnton
ETZWEILER AND ASSOCIATES
ATTORNEYS-AT-LAW
105 N. FRONT STREET
IIARRISDURG. PENNSYLVANIA 17101
(717) 234.5(~X)
2 Wesl Mnln Street
I!lIznbetlwllle, "^ 17023
(7 17) 362.11395
IIALlFAX LINE
(717) 896-3737
FUll Line: (717) 234-5610
225 Mnrket Street
Mlllcnburg, "^ 17061
(717) 692-2519
December 18, 1995
Cumberland County Courthouse
Register of Wills
One Courthouse Square
Carlisle, PA 17113
RE: ESTATE OF IRENE E. ETZWEILER ,;21- qS-'~1
NO LETTERS
Dear Sir or Madam:
Enclosed please find the original and one copy of an Inheritance Tax Return and
Inventory in regard to the above matter. I have also enclosed a copy of the face sheet for
both the Inheritance Tax Return and Inventory. Please process the enclosed, and kindly
time-stamp the face sheets and return same in the self-addressed stamped envelope
provided. I have also enclosed a check in the amount of $25.00 which represents your fee
for 1i1ing same, and a check in the amount of $24.51 which represents the Inheritance Tax
due.
Thank you for your consideration and cooperation in this regard.
Sincerely YClurs,
,AjLC/
Earl Richard Etzweiler
ERE:hf
Enclosure
_~ i.:J~JU .L~i
CUMBERl.AND COUNTY
REGlSTlm OF WILLS
ONE COURTI!OUS~: SQUARl:....... .<1;,;)'
CAR\.lSLE PA J-7.H-::J' i'~",1~,.:...~'f;1:" ,.~-'::::,::";;';~5~"'f
I 9., '1"'- ..1, ~ ~.~, , r ,-. ,,,.,.<')'<.
\r;j.l ,t:l': .~ ~\Y.,;.r,t~,i:~f>::d~~:;i !.,. ~:A.
/,7.:;~..,{;" ...>';.';;-ctu>;""~~*._.' 11t. !?'!..&t,p..'
mC~~~~W:4~4"7<~~'~~~i~~t..T::~~~~~'" G~ }2~~-~{~~{: :i::t;t;:;z!.h~~~'i_~\)}S;"\":f:~}~~:~i~ " . . .", ~(\-!,. J~:~~5:.;::",
t":!: ~~'i; ,~~O" .\1'.' C",,::.'.::," ,:': .:bi,d".',j;:1' ",,::;\-,"~'. "~",, '.' . '.}, 1,{ "rC~';;;';;h .y ,.;~. "".~;, <'(^;\f"l~ ;',1' "~. ,
,,'! z.., yr"."." <.' ,."...,.:.., "',J' """.'.' ~...':"<' "",.,.'," .-..",' ..' ".,-,' >>'J"'"
. ,''''_ ,""" ,'~'" ,-t T-' '':''~';, .t.,,"',,', ",''',",,''',''C~'''' ,.,,,":'V-,,':-"n"-"'. '~l'." ,.,,~
~~!;/~~.,l0j$J:j!X;:SX~:;:j,~(:~,":'51~E1>!i; , ,h~;';:/' '"
,,,I,,'.i,,,,,,,,,,,,,,'j"""''-'''''''''' """.,.""\..,,.,..,,,~, ,.ft",., '..'
,-.,-,.:.-
.:";-,' t_;.~;,. ._
-..- !,- ~ -P "'. ' " ._._~_ -., ,~--,
.' .
H
--
<I,:,}'"."." ::':' /.:..:+.,
._.' _. . ..___ I
--...~.II~_-- ~T .-1:.
C P
o 0 NAUE
R N
R D Enrl Richard Etzweller
E E
5 N TElEPHONE NUMBER
- T (717) 23/,-5600
1. Real Eslall (Schedule Al 1
2, Stock. and Bond. (Schedule BI (2)
3. Closely Held StocklPannership Inter.st (Schedule C) (3)
... Mangages and Noles Receivable (Schedule 0) (4)
5. Cash. Bank Deposits & Miscellaneous Personal Property (5ch. E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Tran.te" (Schedule G) (Schedule Ll (7)
8. T olal Gross Assets hotal Lines '.7)
9. Funeral Elfpenses. Administrative Costs. Miscellaneous
Expenses (Schedule H)
10. Oebts. Mangag,liabillties. LI.ns (Schedule I)
11. Total Deductions ((olalllne, 9 & lO)
12. Net Value of Estale (Line 8 minus LinD 11)
'3. Charitable and Governmental aequests (Schedule J)
14. N.l Value Sub"'cIIO Tax (LIne 12 minus Line 131
15. Spousal Transf.,s (for dales 01 death ahe, 6-30-94)
Se. InSlruclions for Applicable Pelcentage on page 2.
(Include values horn SchDdulo K or Schedule M.)
16. Amount 01 Line 14 taxable a16'/, rale
(Include valun ham Schedule K or Schedule M)
17. Amount 01 lll',a 14 taxable al Hi'.', r,]t~
(Include values ham Schedule K or Schedule M.'
18. Principal tax due (Add laIC from line 15, 16 and 17.)
19. Credits/Sp Poverty Prior Payments Discount Inlerest
0.00+ 0.00 + 0,00 0.00
20. "line 19 is greater than line 18. enter the difference on Une 20 This Is the OVERPAYMENT.
~ ~ ICheck here If you .r. requesting a refund of your overpayment.l
21. If line 18 is grealer than line 19. enter the difference on line 21. This is the TAX DUE.
A. Enter thelnlerest on the balance due on Line 21A.
B. Enter thetolal of lino 21 and 21A on Une 21B. This Is the BALANCE DUE.
Make Ch.ck P.yabl.lo: Register of Willi, Agent
~ ~ BE SURE TO ANSWER ALL QUESTIONS ON PAGE 2 AND TO RECHECK MATH ~ ~
.rp."'ll.so perury, K&I.I. ........mt .'eUl'n,nc Inq."omp.nylngsc un. ..le"...nS,e 0...0 my nul'lle ~ee .1.. IS true.
couect.1ld complele. deClllelh.t.n le&lestlle hn bee" r"porlld.1 tfue lNrht ~.Iue_ OKllfltlonal prep.r.f Olhe' th.ntheJl.rsanll r.pre'.nllll...." besed o".UlnloflT\lllo" 01
Vthlch pl.perer hu I".,. 'nowl.dlle
CAB
H P L
E P 0
C R C
K 0 K
P S
RCV. l!looE)! '(1.141
NO U:rn:RS
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS
FOR 0"'IE50F OEATH AftER IlIlt/1J1 CHECK tiERE
IF A SrOUS"'l
rOVRtTcR olrl"'r. AIU.
FILE NUMBER
~I 15 Cj(~1
COUNlTCODE 'fE"'R NUUBER
CO"~F,!'~~WNI rrft'tW~~"1A
ttARRls8~~a,~~~\zI'Of,Q I
D
E
C
E
D
E
N
T
DECEDENt.S HAUE (LAOSr, FIRst. AHD UIDDLE IHITlAll
Et~wollor Irone
~: .
DECEDEHr>SCOUPLETE ADDRESS
100 Mt, AlIen Orlvu
Meehan lc.burg, PA 17055
SOCIAL SECURitY HUUBER
181..07-0986
DAtE OF DrAtH DArE OF BIRtH
07/25/1995 02/22/1910
COlin
IIF APPlICAOLEISURVIVIHG SPOUSE'S HAUE lLASt.flAst AND UIOOLE INitiAL I SOCIAL SECURIlYNUUOER
AUOUNI RECEIVEO(SEE INSTRUctIONS)
0.00
X 1. Original Rltlurn
4. limt.d eslate
2. Suppl.mental RItIUr"
4.. Futur. Int. rest Compromse
(lor dales of d.alh alt.r 12-12-82)
~ 6. Decedent Ol"d restale D 7. Oecedent Maintained a liVIng Trusl
(Anach cop of Will) (Anach e cop of Trust)
ALL CORRESPONDENCE AND CONFIOENTIAL TAX INFORMATION SHOULD BE DIRECTED TO.
Remainder Return
(lor dates at death prior (0 12-13-82)
Federal Estale Ta.- R.lurn R.quired
Total Number 01 SolI. Depo'!" 80..,s
05.
8.
R
E
C
A
P
I
T
U
L
A
T
o
N
COUPLETE ......lllNG "'CDRESS
Etzwoiler and Associatos
105 North Frunt Streot
Harrl.bur PA 17101
Nono
None
Nono
Nono
None
533,1,7
None
(8)
533,/,7
(9)
125.00
(10)
None
(11)
(12)
(13)
(14)
125.00
408,1,7
None
1,08./17
(15)
0.00 X
,
0.00
(16)
1,08,1,7 X .06 ,
2/,,51
T
~
(17)
O. 00 X 15'
0.00
C
o
M
C
I
T
o
N
(18)
24.51
(19)
(20)
0.00
0.00
(21)
(2M)
(21B)
2/,.51
0.00
2/, .51
SIGNAtURE OF PERSON RESPONSIDLE Fon FILING REtURN
) (f" err-' ,
"'I,^ltl. 7. 2ft 1.<.'''(.( t .
SIGNAtURE OF PREPARER' rHER rHAH REPRESENt AnVE
~.
~
ADDRESS
~:.~,. /I.~ ,. !1.~'!. ?~~~... _.. _. __. _.... _........ _. _ __..
Port Truvorton, PA 1786/,
ADDRESS
Etzwcilor and Associatos
His -N;;rti,"~;r;';it' i;i::r.;;,;;.............. -..........
Harrisburg. PA 17101
1.1111//)
Fo,m 1500 (R..... 7_94j
DAfE
f.) fr)/) (
O...tE
v (J /),: A.~...
!. ,.<:'. .,
Copyright (cl 1994 101m lolh...r.of'lty C
. .
. '
REV.1609EX + (12.881
cO"ll.ml~~{\'W.\~~JhY'NIA
ESTATE OF
Irene E, Etzwoilor
SCHEDULE F
JOINTLY-OWNED PROPERTY
SSII 18/,-07.0986
07/25/1995
FILE NUMBER
Jolnl tononl(.):
A,
NAME
Ronold E. Etzwellor
ADDRESS RELATIONSHIP TO DECEDENT
R,R. 01, BOK 685C 80n
Port Trovortoll, PA 1786/,
B,
C.
Jolntly-ownod proporty'
ITEM LETTER DATE TOTAL VALUE DECO'S DOLLAR VALUE OF
FOR MADE DESCRIPTION OF PROPERTY
NUMBER JOINT OF ASSET % INT. DECEDENT INTEREST
TENANT JOINT
1 A 7/8/93 Harrisburg 801co Fodoral 877 . 70 50.00r. 438,85
Credit Union . Saving.
Account No. 503010. DOD
valuo of $877.70. Account
was jointly owned with
Ronald E. Etzwellor,
Decedent's son.
2 A 7/8/93 Harrisburg Belco Foderal 189.2/, 50.00r. 94,62
Credit Union - Checking
ccount No. 503010. DOD
value $189.24, Account hel
jointly with Ronald E.
Etzweiler, Decedent's son.
.
TOTAL (Also enter on line 6. Recapitulation) 533.1,7
(If more space Is needed, insert addillonal sheets of sanw size.)
Copy,lghl (ell994 form aoflwar. only CPSyatema, Inc.
Form 1500 Sehltdut. F (Rev. 12.88)
,
'.
REV. tit! EX . ('7.81)
SCHEDULE H
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCEllANEOUS EXPENSES
Pl.... Prlnl or T .
FILE NUMBER
cO"'l1.mti;\~{\'{.&\'iil~JhY'NI'
ESTATE OF
Ironu E. Etzwollor
ITEM
NUMBER
A. Fun.ral Exp.n...,
55, 1 SI.. 07 - 0986
07 25 1995
DESCRIPTION
AMOUNT
Funeral prepaid
B. Admlnlstratlvo Costs I
1. Pllsonal R.pr.s.nlativ. Convnlsskms 0.00
SocLlI S.curity Numb., of P.rsonal Represenlalive:
V.ar Conmsslons paid
2- Auomer Fees 100.00
I!tzwei1er and Associates
3. Family Eumplion 0.00
Claimant RelationshIp
Addr.ss of Clalmanl al decedent's d.ath
Slr..1 Address
City State Zip Cod.
4, Probate FetS 25.00
C, Mllc.lllneOUI Exp.nl"l
TOTAL (Also .nl.r on Iin. 9, Reca ~uIaUon)
(II more 'PIC' II n..d.d,lnllrt additional ,he.t. of sam. .llt.)
Copyright (c) 1994 form soflw". onty CPS)'slems, Inc.
$
125.00
Form 1500 Schedule HtRItY. 7.aa)
r::.
REGISTER OF WILLS OFl:UHIII':IlLMW COUNTY,I'I~NNSYLVANIA
INVENTORY
No. NO LETTERS
Ilate of IlclIth July 25. 1995
Socllll Security No. 184-117-0986
Name llr
Allnnu:\':
J.D. No;.:
I'C:f!ltUJ.11 Rcprcsentali\'c
t'lLe f1JJ;....Lc-<
Rtln:1hJ P Fllweller (J
11.11. #1 II,,, ~~<o
"1m TrC\'llrlfln p.\ 17Rfl~
E:nl Rich:uJ Ellwcllcr P..uuire
1l619R
A~~ress:
IO~ N Fflll1l SltL'el
IInrri,hurtt (JA 17101
1717\ 2'4-<~0Il
D'te~
Tde(lhune:
DeserJIJllon
"nine
Cash:
Harrisburg Beico Federal Credit Union - Savings
Account No, 503010. DOD value 01'$877.70. Account
was jointly owned with Ronald E, Etzweiler,
Decedent's son.
438.85
2
Harrisburg Belco Federal Credit Union - Checking
Account No. 503010, DOD value $189,24, Account
held jointly with Ronald E. Etzweiler, Decedent's
son,
94.62
Totlll Inventory
$533.4Z
(AII,ell ,\~~illon,1 Sheer, If n<."""y)
NOTI:: Till: MClllllflllklum uf ful e\lale lIuuilJe Ihe COl1lmonwc:aldl or 11enm)I\'iInia may. alme Ch~!:litJll Ill" Ihe IIentll1.11 Hel're!o(,l\laun~.
IndmJe lhe value Ilf each Ih:I1I, tnll toUdl figures ~hlltll'" 1101 be c.\tcnded illllllhc 1llt.11 of Ihe: lmcolllry.
,
~ ~, ... ..... -.
"\._u
-.- ... ,- .....- 'T.-----..... .',
- --- .-..-- -- ---'.-.---- .~~~-.,... ,.- --'- --.
DAA 082445 COMMONWEALTH OF PENNSYLVANIA
NO. . DEPARTMENT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
tlY-IIUII ,"'"
-
~~
RECEIVED FROM:
i
ACN
ASSESSMENT Ii'
CONTROL Ii:I
NUMBER
AMOUNT
ETZWEILER RONALD E ESQ
10:1 N FRONT ST
lOI
.e~
HARRISBURG, PA
17101
- 'OlD"'"
'010""'
SSN 184-07-0986
IflRSTI IMI)
m TOTAL AMOUNT PAID
.e4 . :51
DO
SEAL
REGISTER OF WILLS
"'j.. I \
RECEIVED BY u:.. \.., , . ) I
..' SlGNA'r'
t \/.,1 J,
MARY C. LEWIS" ,'i' ('
REGISTER OF WILLS
CHECKII :1:13
------------.---- ------- --- -'---.-'- --- - -- - ~ --- ......_'l/!'7'"~- -- --- - -~ ~.-
i
(
,.
. .
.
----
~~ _.'"..__._-:.._..---.....~ I~_ """,.~r",,,,: '1':-
'.
// .\"
.'
REV-1547 EX AFP 112095*,! :
CO""OHWUI HI or 1'[NHSVl VANIA I I
OrPAA'"IHI Of IIIVfNU[ HOTltE OF INHERITANCE TAX
.u...u or 'NO'VlOUAI "''' . .. .. ~ APPRA.ISENENr. ALLOWANCE OR DISALLOWANCE I
~~:~i,:~:~~lpl 11111-0601. . .. OF DEDUC1JONS AND ASSESSHENT OF TAX j
EsTATE OF EmrtITR tlftn' . '~r=- - -- FILE NO.
DATE OF DEATH 07-25-95 COUNTY
ACN 101
DATE 05-13-96
21 95-0961
CUMBERLAND
NOTE I TO INSURE PROPER CREDIT ro YOUR ACCDUNr, SUBNIT ritE UPPER PORTION OF TNIS FORN WITH YOUR TAX
PAYNE NT TO THE REGISTER OF WrLLS. NAKE CIIECK PAVABLE TO "REGISTER OF WILLS. AGENT"
REMIT PAYMENT TO:
EARL RICHARD ETZWEllER
ETZWEllER 8 ASSOCIATES
105 N FRONT ST
HBG PA 17101
REGISTER OF WillS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
A~ount R..itt.d
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .....
iiE'v: i54"i" EX"AW-ii'2:ijifj 'NoYicE--liF" i"NHEiiii'ANCi-YAX-APPRAi SEHENr;-,m:OWAN-ci-iili--mm"---mu
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF ETZWEllER IRENE E FILE NO. 21 95-0961 ACN 101 DATE 05-13-96
TAK RETURN WAS I C X I ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST . SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..I E,t.t. (Schedule A) (1)
2. Stocks and Bond. CSchedule 8) C2J
5. Clo..ly H.ld stock/P.rtnership Int.....t (Schedule C) 13'
4. HortgsD../Not.. Racelvabl. (Schedule OJ (4)
S. C..h/Sank O.politl/Hhe. Parland Prop.rty CSchedule E) CSI
&. Jointly Owned Property ISchedul. f) t&1
7. Tr.nlhr. ISch.dul. G) 171
8. Tot.l A..eh
I CHANGED
.00
,DO
.00
,DO
.00
533.47
.00
lBI
533,47
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Fun.ral Exp.nl.I/Adn. COltl/HiIC. Expenl.. ISch.dule It)
10. D.bt./Hortgag. Liabiliti../Lian. ISchedula I)
11. Tot.l Deductionl
12. Hat Velua of Tax Raturn
lS. Charitabla/Govarn"ant.l aaqUa.t. ISchadule J)
14. Hat Valua of E.tata Subjact to Tax
I~I
1101
125,00
If an assessment was issued preViouslY, lines
reflect figures that include the total of ALL
ASSESSMENT OF TAX:
15. Anount of Lina 14 at Spou.al rata
16. Anount of Line 14 taxabla at Linaal/Cl... A r.te
17. Anount of Lina 14 taxable .t Collataral/Cla.. 8 rata
18. Principal Tax Dua
TAX CREDITS:
PAYNENT
DATE
12-18-95
.00
Clll
1121
1131
1141
14. 15 and/or 1&, 17 and lB will
returns assessed to date.
T:>~ nn
408,47
.00
408,47
NOTE:
1151
IIfol
CI7I
.00 K ,DO.
40B.47 K .06.
.00K,15.
I1BI
.00
24.51
,DO
24.51
RECEIPT
NUNBER
AA082445
DISCOUNT
INTEREST
1'1
I-I
.00
ANOUNT PAID
24,51
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOTAL DUE
24,51
.00
,DO
.00
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
, IF TOTAL OUE IS LESS THAN II. NO PAYNENT IS REqUIRED,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" fCR) I YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS,I
po :r, :0
:1'" :0",
ti.' '" n
(.' ", ,-.
fl $
-:
f I
( \0
'.' ...Y
, .;,-"
~L N In
::l .- 2.
a-.
AESERYA'I~I [".t.. 0' dlCld,n" dwlng on or b,'or. Dlc..b" II, I'll ~. II env future Int.t..t In thl ..tet. II 'ran,f.rrld
In pOIII.llon or InJoy.,n' to CI... . lealla,.r.l) bln,tlcle'." of thl dlCldlnt .ft" thl ..plt.lIDn of ,nv ..,.,. lor
11f. or for w..r., thl Co..onw..lth hlr.bv ..pr"llv r...tv.. the right to 'Ppt,.,. and ...... trln".r Inheritance t....
.t thl I_w'u. CII" I teall.t.r... t.t. on eny such lutur. Int.r..t.
PURPOSE Of
HOTICEI To fulfill thl requlr..,n'l of Slctlon 11~D of thl Inherltsne. Ind E,'e', T.. Act, Act It 0' ."1. 71 P.S.
hetlan 21110.
PAVHEHII D,tlch thl top portion of thl. Hotlcl Ind IUbllt with your p.y..nl to thl Rlgl,'I, 01 Will, prlnt.d on the r.v.r.. .Id..
..M.... ch.ck or .on.v ord.r p.vabh tOI REGISTER OF MILLS, AGENT
All pav.ant. r.c.lv.d .hall 'Ir.t b. appllad to .nv Int.r..t which ..v ba due with any r...lndar .ppll.d to tha ta..
AErUND eCA)1 A r.fund of . ta. cr.dlt, which w.. not r.qu..t.d on tha Y.. A.turn, .av b. raqu..t.d bV coapl.tlng an "Application
for Aafund of p.nn.vlvanla Inh.rlt.nc. and E.t.t. 'a." IAEV.ISISI. Appllc.tlonl .ra av.ll.bla It tha O'flcl
of the Ragl.t.r of Will., anv of thl ZS R.v.nu. DI.trlct Off Ie.., or bv calling thl IP.cl.1 Z4-hour
Inlw.rlng ..rvlc. ~b.r. for for.. ord.rlngl In P.nnlvlvanla l.aOD.S6Z-10~D, out.ld. P.nn.vlvanl. and
within local Harrl.bUrg .r.. (7171 717'1094, TOO' (717) 772-Z2S2 (H..rlng lapllr.d Onlvl.
OIJECTIONSs Anv p.rtv In Int.r..t not ..tl.flad with the .ppr.I....nt, .llowanc. or dl..llowanc. of dlductlon., or ........nt
of t.. (Including dl.count or Int.r..tl a. .hown on thl. Notlca .u.t obJ.ct within .I.tv (60J day. of rac.lpt of
thlt Notice bVI
uwtltt.n prot..t to the PA n.part..nt of R.v.nua, Board of App.als, n.pt. :a10l1, t1arrhbUrg, PA 11Il1-U1I, OR
...I.ctlon to have thl .att.r d.t.raln.d at audit of the account of the per.onal rapr...nt.tlva, OR
..app.el to the Orphln.' Court.
AD"IH
ISfRATtVE
COAAECTICHSI
ractuel .rror. d'.cov.r.d on thla ........nl .hould b. .ddr....d In writing tal PA O.part..nt of R.v.nua,
Bur..u of Individual Ta..., AllHI Po.t "......nt Ravl.w Unit, D.pt. 280601, Ilurhburo, PA l1UI.0601
Phon. e717) la7-6~05. S.. p.ga S of the bookl.t "In.tructlon. for Inharltanca Ta. A.turn for. R..ldlnt
O.cad.nt" CREV.ISOII for an .Ilplln.tlon of adalnl.tratlv.ly corrlct.bl. arror..
DISCOUNT I
If .nv ta. due I. paid within thr.a (S) calandar .onth. .ftar the dacadant'. d..th, a flv. pareant (S~) dl.count of
tM taM p.ld It .llow.d.
INTEREST I
Int.ra.t I. charg.d b.glnnlng with flr.t dav of dallnqu.ncy, or nine I') ~o"th. and one II) day fro. tha data of
da.th, to thl d.t. of p.y.ant. T.... whiCh b.ca.. d.llnquant bafore J~.ry 1. 1912 b..r Intera.t at the r.ta of
.1. 16~) p.rcant p.r annu. c.lcul.tad at a dally rata of .000164. All t.... which bac..e d.llnqu.nt an and .ft.r
J.nuary I, 1982 will baar Int.r..t at . r.ta which will w.rv fro. cal.ndar y.ar to calendar v.ar with that r.ta
announced by tha PA napart..nt of R.v.nua. 'h. .ppllcabla Int.re.t rat.. for 1982 through 1'96 .r.,
~ Int.r." Ratl O.lIy Internt ractor Ve.r Int.r..t Rata Dallv Intarnt Factor
1982 ..X .0005,.8 19111 'X .000lU
I,U lOX .000,.18 1918"1991 1I~ .OOUOI
19114 llX .GOOSOI 1992 'X .DOOlr.]
1985 U~ .00US6 1991'199,. 'X .000191
1986 IDle ,1100214 1995-19,. .X .000Z,.1
"Intara.t It calcul.ted .. follow'l
INTEREST . BALANCE OF TAX UNPAID X NUnBER OF OAYS DELINQUENT X DAILY INTEREST FACTOR
..Anv Not Ie. I..uad aftar the tax beco.a. d.llnquant will r.fl.ct an Int.r..t c.lcul.tlon to flftaan (I~I day.
b.vond the data of the ........nt. If pay..nt II ~ad. aftar the Inter..t coaput.tlon d.le Ihown on the
Hot Ie., addltlon.l Intar..t .u.t b. calculat.d.