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No. 21-9(,- 331
Estate of
Hnchel E. 1I0thw
. Deceased
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW Apr i 1 24. 19.2f1.-, in consideration of the petition on
the reverse side hereof, satisfaclory proof having been presented before me,
IT IS DECREED that the instrument(s) dated Mnrch II. 1978
described therein be admiued to probate and filed of record as the last will of
Rache 1 ~:. Hodge
and Letters Testamentarv
are hereby granted to Marcus t. Hodge
FEES
Probate, Letters, Etc. ...,..... S 60.00
Short Certineates( )........,. S
~~?Jl111f~ation ................ S 3 .55
JCP S 5. QQ
TOTAL _ S fiR.OO
Filed ....,.. .~~~,I.~. ?~'" ,19~.~......... .
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' '. i Rogi.lc' or Will. MARY C ~ LEWfs (; .
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lrwin,!,!c ight (, Hughes
Ro er n. I win 06282
AlIORNEY tSup. Cr. 1.0. No.)
60 West Pomfret Street
Carlisle, PA 17013
ADDRESS
717-24~-21~1
PHONE
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Called attorney on 4-25-96.
21-96-331
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I, RACHEL E. HODGE, of the BOl'oup;h of Carlisle, Cumberland
County, Pennsylvania, declal'e this instrument to be my last will
and testament, hel'eby expressly revoldne; all ~Iills and codicils
heretofore made by me.
1. I direct my executrix to pay all of my debts, funeral
and administrative expenses as soon as may be done conveniently
after my decease.
2. I authorize and empo~ler my executrix to sell any realty
owned by me at my death and not specifically devised or bequeathed
herein, at either public or private sale, and to give good and
sufficient deeds therefor, in fee simple, as I could do if living.
3. I give, devise and bequeath all of my estate, of every
nature and wherever situate to my daughter, Evelyn [01. Hodge.
4. Should the gift in Paragraph No.3 not take effect, I give,
devise and bequeath all of my estate of every nature and wherever
situate to my son, 14arcus L. Hodge.
5. I nominate and appoint Evelyn M. Hodge to be the executrix
of this my last will and testament; she is to serve as such without
bond. Should she die before my death, renounce or refuse to serve
for any reason, or die leaving any of my estate unadministered, I
nominate and appoint Marcus L. Hodge as substitute executor, also to
serve as such without bond, with the same powers as are given herein
to my executrix.
6. I hereby suggest that my personal representative retain
the services of Irwin, Irwin & Irwin as attorneys in the settlement
of my estate.
IN WITNESS WHEREOF, I have hereunto set my hand and seal this
11'- day of March, 1978.
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RACHEL E. HO~
(SEAL)
Signed, sealed,
testatrix above named,
presence of us, who at
presence of each other
published and declared by Rachel E. Hodge, the
as and for her last will and testament, in the
her request, in her presence and in the
have subscribed our . mes as',J.tt~e;,ses hereto.
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ACKNO\1J.EDGEr.mN'1' AIm M''''fll^VJ'l'
and
We, RACHEL E. HODGE
HAROLD S. IHlHN, JH.
JOHN K. CUHIUE
,
the t(,[ltat pI x an'l till! ~I! tncaflco,
rcopectively, \1ha:w n:.Lmea :.,'<: :'ll~n"tl to t.h" rOl'cl"olnl~ Inntl'umcnt,
being first duly oworn, do h"r~by d"clnl~ to the undepui~ncd
aut.horlty that the tE'3tatl'lx 3i~ned and (~x('cutcd the inntrument
as her Last 11111 and that ohehatl alf'n(,L1 NIJ1Jnr,ly, and that she
executed it as her free and voluntary act for t.he purposeo therein
expressed, and that eaeh of the ~Ii tnes:;c", in the presence and
hearing of the testatrix, nie;lled the \'i111 a::; a Idtne3s and that
to the best of their knowledr:e th~ te' ;atrix \1aS at ':hat time
eighteen yeU!'s of ar;e 01' older, of :;uun<l mind anLl lindeI' no
constraint or undue influence.
R lM!CLLr ~, ~
RACH L . HODGE
COMr~ON\1EALTH OF PENNSYLVANIA
COUNTY OF CUHBERLAllD
SS:
Subscrl bed, sworn to and acknowled,,,ed be f'ore me by
RACHEL E. HODGE
, the 1.1'[; ta~rix , and subscribed
and sworn to before me by
JOHN K. CURRIE
, and
HAROLD S. IRWIN, JR.
II ~
day 0 r
, witnesDen, this
March
, 19 78.
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FILE NUMBER
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C()tJ'~;.'_U)O'- :-;~.-:~;_~" -,---=-_'::L;V~~~_,"~~
. --")Alr(';rr.~-----------'~-"--
\)]/02/1996
dl/ICY/18'?5
: TlusnnUUN UUST tJE FllEOIN OUPUCAT[W11U Hi[
I
:;OCIAl :;ECuprTr ~lU~B[n
82.
4a.
7.
REGISTER OF WILLS
W
U 5. Ft'dt"~1 E!illte ;,11 '<"ll.;ll"I RI'QI.;''''{1
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J. RI.'md,"Q~r AI'I!.;!" r:~ltd~ I~! ?;:Nt:i'.i3'::
Full-'t.' Inle't.'~t CcmpO~I!itt-dJlt.' ct dl'otlh .lll!'t l~ 1~ .~~
OtCl'al'nl~dtnt.llf'l'd.lll.In'1 Tru'.l
8. TOIJI ~jurr.[:..r c' SJle O..r:oo;.' GCIt.....
Al:JC~ CCl;y ot T'ur,1
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11. [it't:llcnfOIJII.;I"~~~~'"c 911) A
Allacn Sc~O
THIS SECTION MUST BE COMPLETED, AU CORRESPONDENCE & CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
1tAME ICOMf'L.ETE ~AIW.G ADD RES:;
Rop.e~ 3. Irwin EsCl. IRIIIN :~cKNIGr.T & HUGHL;
~IRUNAMe: II ACpIlC.iltle' 60 W'e:.t Pcmfrel Street.
; IRIIIN McKNIGHT & HUGHES
I TELE;l"'C'jE "4U~8ER
: -~7 ':::!j~-/~~3
Car!i~le. ?A :7f)~3
1. heal E!:tale {Schedule A;
2. SI:c.Ks anc Eena~ ,Schedule c
;:: C A~ ..;:~t:. .)~.i.'
(1)
(21
131
21.900.00
~ronc
~lcnc
3. ::cselv ,...eld CcrcorJtlc~ Fartner,;n:: cr
SCle - ;:::'cCrJelor:;nlc
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A
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4, ""lcr:gages & Notes Aecelv<1ole \ Scnecu;e C,
5. Cash. Sank Deposlls & Miscellaneous Fersonal Property
Sc~ecule E
;. ...': ~~'Y C....ned Froperty ~Sc:hedU!e F' (s)
7. jr:~r-Vlvcs Transfer:; & Mlsccilaneous Non-Frobale Property (7)
Sc-ecule G or L:
8. Total Gross Assets itctall:f1es '.7'
9. Funeral Ellpenses & AdmInIstratIve Costs ISchedule Hi (9)
10. Debl~ of Decedent. Mortgage Li.lbi!llres. & liens (Schedule Il (10)
11. Tolal Deduction,ltclal Lines 9 & 101
12. Net Value of Estate (Llno a mInus Line 11)
13. Charitable and Governmental Bequests/See 9113 Trust::> lor whIch an elechon 10 tax has net ceen
made (Schedule JI
14. Net Value SUbject to Tax (Line 12 minus Line 13)
15. Amount of line 14 tallabte at
the spousal tax rate
See InstructIons P2 lor applicable '1.
1S. Amount 01 L 14 taxable atS~,~ rate
17. Amount 01 L 141axabre at 1S~'. rate
lB. Tax Due
19.
(4)
(5)
Nor..,2
1.1.02.75
~;cr.e
None
IBI ~~.3();:.75
(11) 60 ,/.80. 77
(12) ; 37,:78.(2)
(13)
(14) '37,178.02\
(15) 0.00
(16) 0.00
(17) 0.00
(IB) 0.00
11,55/..15
/.8.926.62
x
o 0
(37,178.02)
x
X
06
.1~
Und~r perwllles of perJury,1 dedate lhat I haveellmtned Ihis relurn. tncJudtnq .1t:companymq SChedule,"nd slatemenls. .na to the tl!~1 01 rrrf lna...1ea;1" ."0 t.met. II IS Hut!
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
)) BE SURE TO ANSWER All QUESTIONS ON PAGE 2 AND TO RECHECK MATH < <
c:lfreclJnd cemplete Ceclar.Uon ot pepJ,e, other th.n the pe'!.Of\IIl 'epleS4!!nlativt! is b.ued 0" .11 inlO'fNltcnol Yrhlc.h prepal4!!r "a!O any knCYrll"dlj'!
Src:.~.ATUREOF HRSeN RESFONSIBlE FOR FILING RETURN Marcus L. Hodge
833 FranklIn Street
C~iriis.i~~. .PA. - .i70Yj' -...... - - .-- -...... -. _. -.. -.
IRWIN McKNIGHT & HUGHES
60 lIest Pomfret Street
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SICNATURE OF PREP.lREA OTHER THAN REPRESENT ATlVE
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m sollwilt! only CPSY!ilem~.lnc.
Fc,mREV"1500 EX IRe... 1.97,
Decedent's Complete Ad.~e~_!;:____
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Tax Payments and Credits:
,. ra' Cue ,Page 1 L~m.' 18 (1;
2. Credl1s/Payments
A. SpOU5.1l Po....erty Creoll
B. Prior PaYrT'CnIS
C. Discount
i),',J'i
O.I)r}
Tolal Cree.to;; :... 6 .. C (21
3. InlercstlPenalt( It appllCJClp
O. Ir,terest
E. Fenalty
1).00
TClallnlercsVPenaltt '. 0 + E (3)
4. If hr.e 2 l~ greater than hne 1 .. hne 3. enter 1M difference This IS the OVERPAYMENT.
Check box on Page 1 Line 19 to request a relund (41
5. II hne 1 .. line 3 ,.. greater than hne 2. enter Ir,c difference il':ls I~ the TAX DUE. (5)
A. E"'e' 'r.e 'Cle,e" on Ihe la' oue (SA)
B. E~ter lr.e tela I of L:re 5 .:A ihls IS tt~e 8ALANCE DUE. (S8)
Make Check Payable 10: REGISTER OF WillS, AGENT
n. CI~
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PLEASE ANSWER THE FOllOWING QUESTIONS
BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
y~s No
X:
:xi
, , ~
, ,
Ii XI
~
~
8 ~
X
1. : IC cececenl rr.ake a :ransler anc
a. relaln ~ne use e~ !r.ccme of the crocertf trar,sferrcc
b. rclaln tre fight to oeslgnate wno shall use U"'.e I=recerr( trans1errec cr I:!: r.:::Cr':"C
C. retain a rellers:onary Interest: or
d. re:::el\le the promIse for life of either payments t:enellts cr c.ue':'
~. .! ocaIn c::wrcc en or oelore Decerr.:::cr ~2 1582. C,O cececent Wltn,n twcfe<n:; crececlr:g ceat:'1
~:anster crocerty without receIvIng acecuate c:mslcerallon' :1 ceatn cc:::u~rea atter Decerr.eer ~:. '982
c~o oeceoent transfer procerty wl1hln one year of ceatn wI1houl recc1\IlnQ aoeQuale ccnS1CeTatlOn7
3. Did decedent own ,1n '!n trust lor" or ::ltlyablc u!=cn ocaIn can;.. ac::oul".: or !:ecur::y at r's
or her dealh'
4. Did tho decedent own an individual retllement accounl. annUlti. or ether non-probale property'
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES.
YOU MUST COMPLETE SCHEDULE G AND FilE IT AS PART OF THE RETURN
72 F S Sechon 9116 (al (1.1) (i) pro\llded for the reduc.tlon of the tax rale Imposed on the nel value 01 transfers to or for the use of the survI\llng spouse
from 6~'. to 3":. tor dales of death on or after July 1.1994 and before January 1, 1995
72 P S. Section 9116 (a) (1.1l (ii) prOVided lor the reduction 01 the rate Imposed on the net IIi1lue of translers to or for the use 01 the surVllllng spouse
Itom 3":. to 0",. tor dales of death on or atter January 1. 1995 The stalute does not eJempt a transfer 10 a SUr\ll\l109 spouse from 101'(. and Ihe statu1crl
requlremen1s for disclosure of asselS and filing a tax return are stili applicable ellen If the sur\'lvlng spouse IS the only beneflc1ary
FOR DATES OF DEATH ON OR AFTER JANUARY 1, t55S - Pleas. answer the lollow,ng quesr,on by plac,ng an', In Ihe app'opnale space.
Old the decedent create a trust or similar arrangement which Is solely for the surviving spouse's benefit for his or her entire lifetime7
Yes 0 No []
If you answered yes to the above question. the tax on the trust or Similar arrangement IS pos1poned until the death of the second spouse. at which time
It will be tully taxable at the rale(s) apphcable 10 the remainder beneliclary{lesl. Enter the value ollt',e trust on Schedulo J Part II. In order to remove It
from the calculatIon of the tax due In this estate. You may Wish to Me Schedule 0 In order to m.l~e tM elecllon avall,lble under Section 9113 If the
elecllon is made. the trust or slrTlllar arrangement which benelits the SUfVI\llng spouse IS 101 xed althe zero lax ralc, and the remaInder IS taxed at the
rate\s) applicable 10 the remainder benellciary{ies). It you choose 10 make the election. you mu~1 .1nach Schedule 0 10 a hmety.flled tax return, along
With Schedule(s) K and/or M in order to show tho apportlonIT'.ent 01 tho trusl or 51rMtlar arrangefTlf'nt between the ~urvlvlng ~pouse and the remaInder
beneficiary{ IOS).
COpylightfc) 1996 'ormsall...."~cnty CPS)':iIl!ms.lnc FClm REV..1S00 EX (Re.... 1.97)
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goo. ITEMS REQUIRED .!l_Y_~[~P_E.!!.~~I!~ PAI~_!!!_AO'JA!~C_!i. _ ___._.. _____.______________,_______
,,:~Jl InI"lf!ll"um _--..!..L~.. ________.iJ_____ _____.~1.11____ ..~._________._____h____
rl,O~ MOIIQJlJft Insurance rlft-"'Ilu", 1~__._y~!:.!~~_.lQ_.____. _.____~.._._~~~__ _.~___ __.____.._______ _._.
'je) H"::lIdmsur.lnco p,el1"Um Icr ___.l!..!.!.U()____.________~____._ ,______._______~. ______._.__...____,
9001 :!~...!9_______.____ .~___.~.~.____.___._.__,_____
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BlDD. RESER'JES DEPOSITED WITH LENDER
'C01 H,uardlnsul...ncn ____~!!!!!.~ r..r"'2!!!.~__+_~_____~
lC~2 ".tollr,Jqe tOsulanct' "'IH11h, "j ~ ~_:'l" mc~__ _~_._________.____.__._,_ _____.__ ..___
lCe3 C.lfDlo[:"'hlal~1 _.'~!!!!!.~.:l.L- r.!rmanlh ..._______._.
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1100. TITLE CHARGES
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1'01 Sutllemftnl 0' clOSlnq If!~
llC:' At""'CI c'IIlleSt'J.cn
'lOJ r.I'tf f!lamln~l,on
"04 T'IIf' InSul;JnCe Dlno..,
llC! CoculT_enl plepat.1Iicn
11C6 NOI.1lylees
'101 Alfo,n..,slefS
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, 109 lel'dlt' S co~,,'aQe
'110 O..n", s ced'IIQf!
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1113
1200. GOVERNMENT RECORDING AND TRANSFER CHARGES
1201 Record,na lees' Orf(j S '] C. C. n MOIIQ'{j1! S Re!eUl'S S
1201 C.hlteunl'f lal.1sl:rmps Ceed S .." nnn on t/ot1C:"Q~ S
t;!OJ Slalelu..,lamD' Cl'tdS"'1 l1nn on MOfTC130eS
1~Q.I
25.50
219.00
211).00
1~O~
1~00. ADDITIONAL SETIlEMENT CHARGES
1301 Sur,~Y 10
1301 P"Sllnsoetl,on 10
1303 Carli~l~ Borouoh h'"t('r Account ::0.
130.& Darlene Nov~r - 1999 Co. Two Tax
130~
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1400 TOTAL SETIlEMENT CHARCES It"'''' lill/""I fill .\..""," J .m.1 JtI:. .,..,1/,,,, #..1
I 59 !fro
1J.13rklJ.
I ha\e cardull)'fe\ie",edlhe lIun., Scttlcmelll SlalCl1Ielll and 10 the bc\1 0j Rl) ~ntl\lolcJj:c anJ belLd.lll!!' illluc and ,U:CUIJle
..Ialemenl of all receipts and dnbuncmenh made un my acclIunl Of II)' me in 11m IrJfl)3Cllun. Ilullhcr CClllr) lhall hJ\C w.:elH'd J CUP) lit
Ihe IIUD.1 Sclllcmcnl $IJlement. _.... 11
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Ihe: IIUU.I Sc:llklll.:nt SIJI.:m':lIl ,,11..:111 hJ\': ph:l'.u....ll) J 1111: Jr;d ~..,'...:.I:~ .In:dur.l nllhl!!. tl3mJ~II,IlI, I hJ\I.' (i.lll,,-,J "f ~lll
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SculcmcntAgclI1
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
.~~ f'
le")- f,!, ,,)'
BUREAU OF INDIVIDUAL TAXES
nll:RIUNCL UX DIVISION
I)(PI. 280bOl
IWtRISBURC. PA 17118-obOI
NOTICE OF INItERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASS[SSHEHT or TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
ROGER B IRWIN ESQ
IRWIN MCKNIGHT HUGHES
60 W POMFRET ST
CARLISLE PA 17013
05-17-1999
HODGE
03-02-1996
21 96-0331
CUMBERLAND
101
A..ount H."Uted
*
"'.1""(1 iI' 1....11
RACHEL
E
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .....
REY=isW-EX-AFP-fji9-=97riifificE--cij:-i-NHEifii'ANCE-T"AX-i\-PPRAisEHEii'r-,--,m-ciiiAN"t:niR"-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF HODGE RACHEL E FILE NO. 21 96-0331 ACN 101 DATE 05-17-1999
TAX RETURN WAS: I X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..I Estate (Schedule Al
2. Stocks and Bonds (Schedule 8)
3. Closely Held stock/Partnership Int.rest (Schedule CJ
4. "orts.ges/Note. Receivable (Schedule D)
5. Cash/Sank Deposlts/Hisc. Personal Property (Schedule E)
6. jointly Owned Property (Schedule f)
7. Transfers (Schedule G)
8. Total Assets
(1)
12J
(3)
I~)
(51
(6)
(7)
CItANGED
21.900.00
.00
.00
.00
1.402.75
.00
.00
(8)
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expanses/Ada. Costs/Hlsc. Expanses (Schedule H)
10. Debts/Hortg.ge Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Govern.ental Bequests; Non.alected 9113 Trusts (Schedule J)
14. Nat Value of Est.te Subject to Tax
If an assessment was issued previously, lines 14, 15 and/or 16, 17
reflect figures that include the total Df Abh returns assessed to
ASSESSMENT OF TAX:
IS. AMount of Line 14 at Spousal rat. (IS)
lb. A.ount of Line 14 taxable at LineallClass A rate (16)
17. A.ount of Line 14 taxable at CollaterallClass B rata (17)
18. Principal Tax Dua
NOTE:
TAX CREDITS:
PAYHEHT
DATE
RECEIPT
NUHBER
DISCOUHT I')
INTEREST/PEN PAID 1-)
(9)
IIDI
11.554.15
48,926.62
III)
(12)
II31
II~)
.00 X .00:
.00 X .06:
.00 X .15:
II8)
AHOUHT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
HOTE: To insure proper
credit to your account,
sub.it the upper portion
of this for. with your
tex pay..nt.
23.302.75
~n.4Rn 77
37,178.02-
.00
37,178.02-
and 18 Nill
date.
.00
.00
.00
.00
.00
.00
.00
.00
. IF PAID AFTER DATE INDICATED. SEE REVERSE
FOR CALCULATIDN OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS TNAN $1, NO PAYHEHT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF TItIS FORH FOR INSTRUCTIONS.)
RESERVA TlOth
PURPOSE Of
NOTICE:
PAVHENT:
REF\JfD (CR)I
OBJECTIONS:
ADttIN
ISTAATIY[
CORRECTIONS:
DISCOUHT J
PENALTY:
INTEREST I
E.tat.. of dec~t. dyIng on Dr before o.ceaber IZ, 198Z -- If any future Inter..t In the ..tat. I. tren.f.rr~
In po.....lon or .njo~ent to CI... B (collat.ral) beneflclarl.. of the d.cedent aft.r the .xplratlon of any e.tat. for
Ilf. or for y..r., the C~onwealth hereby expre..ly re.erv.. the right to BPpral.. ~ ...... transfer Inherltanc. lex..
at the I...ful Clan B (coUater.U mte on any .uch future Inter.st.
To fulfill the r.qulr...n.. of Section Z140 of the Inheritance end Eltate lnx Act, Act ZI of 199!".. 17Z P.S.
Section 9140).
Detach the top portion of thl. Notice and .~It wIth your pay..nt to the Regl.t.r of WIll. prInted on the r.v.r.. llde.
uHah check or ~y order payable tOJ REGISTER or HILLS, AGENT
A r.fund of . tax credit, which was not request.d on the Tax R.turn, .ay b. r.quest.d by coapletlng .n ~Appllcatlon
for R.fund of PennsylvanIa InherItance end Estat. Tax~ (REY-1313). ApplIcatIons ar. avallabl. at the OffIce
of the A.glst.r of Will., any of the 23 Aevenue DistrIct Office., or by callIng the special Z4-hour
an.werlng s.rvlc. nueber. for for.. orderlngl In Pennsylvania 1-800-36Z-2050, outside Penn.ylvanl. end
wIthin 10c.1 flarrl.burg ar.a (717) 787-8094, TOOl (7171 772-2252 IHearlng l.palred Only).
Any party In Int.re.t not .atl.fled with the appral...ent, allowance or dl.allowance of deduction., or .s......nt
of tax (Including discount or Intere.t) .. .hown on thl. Notlc. nu.t obj.ct within .Ixty (60) days of r.celpt of
this Notice by:
--written protest to the PA Depart.ent of Aev.nue, Board of Appe.I., Dept. 281021, HarriSburg, PA 17128-1021, OR
--election to have the .atter det.r.lned at audit of the .ccount of the per.onal repr..entatlv., OR
uappeal to the Orphen." Court.
Factual error. dl.cover.d on thl. ........nt .hould b. addr....d In wrIting tOI PA Depart..nt of R.venue,
Bur.eu of IndivIdual Taxe., ATTNI Po.t As.e...ent Review unit, Dept. 28060), Harrl.burg, PA )7128-0601
Phone (717) 787-6505. S.. page 5 of tho bookl.t ~In.tructlona for Inh.rltance Tax R.turn for a R.sldent
Decedent~ (REY-150)) for an explanation of ad.lnl.tratlv.ly c~rr.ctabl. .rror..
Jf any tax due I. paid within thr.. (]) cal.ndar aontha .ft.r tho d.c.dent'. d.ath, a flv. perc.~t ISX) dl.count of
tho tax paid I. allow.d.
lhe 15% tax Banesty non-participation penalty Is coaput.d on the total of the tax and Int.r..t .ss..sed, end not
paid before January 18, 1996, the first day aft.r the .nd of the tax a~esty p.rlod. This non-participation
penalty I. eppaalabl. In the .... aann.r and In the tho s... tl.. p.rlod .. you would appeal the tax and Int.r..t
that has been ass.ssed as Indlcat.d on thl. notlc..
Jnt.r..t Is charged beginning with flr.t day of dellnqu.ncy, or nino (9) .onths and one (I) day frea the date of
death, to the date of pavaont. Taxes which b.c..e d.llnquent b.fore January 1, 1982 bear Int.r..t at tho rate of
six (&X) p.rc.nt per BnnU8 calculated at a dally r.te of .000164. All taMe. which b.c..e delinquent on end aft.r
January 1, 1982 will bear Int.rest at a rat. whiCh will vary fro. calendar year to c.lendar y.ar with that rat.
announced by the PA D.part..nt of Rev.nue. Tho appllcabl. Intere.t rates for 198Z through 1999 .r.:
~ Int.r.st Rat. Dally Jntor..t Factor !!!r Inlet..t Rate DailY Int.rest Factor
198Z ZOX .000548 1988-1991 llX .000301
1983 16X .000438 ,..Z OX .000247
I'" 1l:C: .000301 1993.1994 n .000192
1985 UX .0003~& 1995-1998 .X .000247
1986 lOX .000274 I- n .000192
1987 'X .000247
uJnt.r..t Is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NunBER or DAYS DELINQUENT X DULY INTEREST rACTDR
--Any Notlc. I.sued aft.r tho t.x becoea. d.llnquent will r.fl.ct an Int.r.st calculation to fifteen liS) days
b.yond the date of the ass.ss-.nt. Jf pay.ent la .ad. .fl.r tho Int.r.st coepulatlon date shown on the
Notice, additional Int.r..t nu.t be calculat.d.