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HomeMy WebLinkAbout96-00346 /'j- 9rj-s L- DUREAU OF ItlDlVIOUAl TAH5 II111LIIIIM;([ lAlt 111VI'..ll,f1 1'11'1. :l\OhOl 1l"'J.'IH~rtnm. rA 11l:a-(lf,OI COI:1I011WEALTlI OF PWllf,YLVMIIA DEPAIlTlIWT OF IlCVEIlUE ItlfII!.RITANCt! TAX STATt!M~NT OF ACCOUNT '\\ M, n ... '" ~l "~'! ~:-~ '; ~~r., ''Ii {~I;:-,.;'.Ll::;('l It.. ..''':_ ...' .." '_f . '".Ldll1''' '"'1" WOODROW J COLBERT 2(1'1 II 23RD Sf CMIP IIILL PA 17011 Df.TE ESTATE OF DATE OF DEATH FILE llUIIDER COUIITY AClI 00-U5-9!. I. Alii.' 02.1'.-'J! 21 96-0:)(.(, CUI18EflLAllD 101 RULAIIIl P [-.,.::)~C-:';;~;\'.II'~iI~!~==l liME CIIEClt PAYADLE MID RWIT PAYI1ElIT TO: REGIS1ER OF WILLS CUllIlERLAllIl CU COURT IIOUSE CARLISLE. PA 17013 t~OTE: To insuro propOI" crodit to your nccounl, !:ulJMlt tho upper pOf'lion of thl~ fOfn \-fUh your tox pay"onL CUT ALOIIG THIS LINE I> RETAItl LOWER PORTIOtl FOR YOUR RECORDS -<II iiIV': ic,(jj - EX-Ai: p - i oJ':ijc,y--m - jj iii - i il:-iER i YA,ic I- i -,. X -5 rAY EilIlii- iiF'--"c coUiW- jii jj---- _m__ _m_ - - - - -- ESTATE OF LAMtl ROLAIIO r FILE 110.21 96-03(1(, ACtl 101 DATE 08-05-96 TIllS STAtEt1EUT IS rROVIDED 10 ADVISE or TilE CURRlIH 5TATUS OF TilE STATED ,\CU lU TilE IIMIED ESTATE. SIIOWU DELO,", 15 A 5Ul1l1ARY OF TilE PRIIICIPAl TAX DUE, APPlICATlOll OF ALL "AYl1l1IT5, TIlE CURr.WT DAlAtlCE, Atm, IF APPlICADlE. A PROJECTED lUTERE5T FIr.URE. DATE OF LAST ASSESSNEIH OR RECORD ADJUSTHEIH, 06-05-96 PRIIICIPAL TAX DUE, 790.02 PAVMEIHS (TAX CREDITS), PAYI.1EIH RECEIPT DISCOUlH (+) AI'IOUIIT PAID DATE IIUt\8ER lllTEREST (-) 01-18-96 At1UP rEII 156,71- .00 04-29-96 AA1I2789 287,97- 1.178.00 08-03-96 WRITEOFF 1. 39- 60,09 TOTAL TAX CREDIT 790,02 ,00 THE DEPARTtlEtlT HAS WRITTEll OFF THE DALAIICE DUE AS UllCOLLECTABLE DALAIICE OF TAX DUE INTEREST AIID PEN. .00 TOTAL DUE .00 1('iUOO t.. I' 0'1 ,~ llNHERITANCE TAX RETURN RESIDENT DECEDENT (TO BE FILED IN DUPLICATE I WITH REGIS"R OF WILLS) ~ COMMONlN(AltH Of 'INNSYlVANIA D('AIIM(Nt Of A('i(NU( DIrT UOCOI HAUISlute.'A 111210601 OfCIOI,.1 S NAM( UAU. '"". ANO MIOOIII~lhAII ... .... "'~... trli:~ X<>~ u.... ~ . .. ~ffi "e "z Sf '01 DATlS O. DIATH A"1I12/31191 CHICK HIli If A SPOUSAL POYIITT CIIDIT IS CLAIMID 0 fill HUMIII cJl fO_UNrYnCOOE 'ift- !' OICIOIN' SCOW"III "OOI(U E - q~ 31/h Lanun, Ethel L. YEAR NUMBER .... 15 Q ... U ... <> I.amm._R_olal_l~-P. 55 d 166-07-6861 ~~~~~~.~;~;"~- t~~'~~:~~ -_J;';;~~:;~_L I" "'11("'111 'vh'~I~G '1\)U'1 ''''liOl RUI ,.,. ''''0 ...,PCII ''''''''11 ~O(tAI UCUlt'Y '~UMltll 2821 Vale Avenue Camp Hill. PA 17011 C~" Cumberland .-- A"'oo-Nfl-i(l,vlo-IWi:-t~j'UUClI0N!l1 185-36-5894 o 2. Supple menial Return 03. 05 [] 1. Original Relurn o .10. Fulure Inlerlll Compromi" Ilor do'" 01 deo.h ohe, 12,12.B21 KJ 6. Decedenl Di.d T"lal. 0 7. Decedenl Maintain.d a living Tru,' (Attach copy of Will) (Altoch copy of Tru,l) ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO. HAMI COM'l(Tf MAiliNG ADOtIU I. 2. 3. A. 5. z <> 6. ;: :5 7. => .... :i B. u 9. ... .. 10. 11. 12. 13. IA. 15. 16. 17, z <> ;: lB. c .... 19. E '" Q U >< 20. c .... 21. Remainder R,lurn (for dOl" a. d.alh prior to 12.1 J.82) Federal E,lal' Ta.. R.lurn Requir.d _ 8. Tolol Numb.r a. Soft D.posil Bo...s $ 13 .167 .00 o A, limit.d Estale Woodrow J. Colbert mlPHON( NUMIU 717 761-0258 Real Eslat. (Schedul. A) Stocks and Bond. (Sthedule B) Closely Held Stock/Portn.rship Inlerosl (Schedul. q Mongag" and Nol" R.ceivable (Schedul. 0) Cash, Bank D.po'i" & Milcellaneou, P.nonol Property (Sthedule EI Joinlly Owned Prop.rty (Schedul, F) Tronsle" (Schedule GI (Sthedule l) Tolal Gran Ane" (tolollines 1.7) Funeral E..penles, Adminislrati.... Co,U, Miscellaneous E.p.n... (Schedul. H) Deb", Mortgage Liobilili.., lien, (Sc"edul. I) Tolol Oeduction. (tolol Lin.. 9 & 10) Ne' Volu. of E,tat. (line 8 minulline 11) C"aritabl, ond Ga....rnmental B.qu..u (Sc".dule J) Nel Value Subject 10 To.. Ilin. 12 minu, line 13) Spousol Transfers (for dol.. of death cher 6.30.9") See In,lructions for Ar,plicable P,rcenlag' on Reverse Sid.. (Include ...alues rom Schedule K or Schedule M.) Amount of line 14 lakable at 6% ral. (Include ...alues from Sch.dule K or Schedule M.) Amounl of line 14 takobl. at 15% role (Includ. ...alu.. from Sch.dul. K or Schedul. M,) Principal tall: due (Add IOl!. from lin.. IS, 16 and 17.) Credih Spou,al Po....rty Credit Prior Paym.nh + 249 N 23rd Street Camp Hill. PA 17011 -3823 (1).____. 12) (31 (A) (5 ) (61 $ 13,167.00 ( 7) (B 1 (91 (10) (15) (161 $ 13,167.00 (171 (111 (121 S (13) (IAI -S x._= x .06 =: $ x .IS =: (IBI (191 $ 120) (211 ~ 121"') $ 121B) $ Diuount +--- - Int.r.u S 388.00 -0- 11,167.00 11,167,00 790.00 388.00 790.00 388.00 t.178.00 If Line 18 j, gr.aler Ihan Line 19, enter th. diff.rence on Line 21. Thi, i, the TAX DUE, A. Enler the inler..t on Ihe balance due on line 21A. 8. Enler ,he 10101 of line 21 and 21A on line 218. Thi, i, Ihe BALANCE DUE. Mole. Check Payable to: Reghter of Willi, Agent > > BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH -< Under penalties a. perjury, 1 decloro that 1 hove ...amin.d Ihis r.lurn, including accompanring uhedul.. and 'folemenll, and 10 Ih. besl a. my ~nowl.dg. and b.lief, il j, 'ru., correct and complete. 1 declare thaI all ,.01..101. hOI been reported" at Irue morht vclue. D.c1oration of prepar.r oth.r than th. personal repr...nlalive i, baled en 011 informalion of which prepar.r ho, any knowl.dge. 'JIG~AfURJ(O"U~OJ~Rf($!ONIj.,$I.lf(lIfl~l~~.l(lr'N C(~Di'~"\ .)1 I /vi '1 I I (f 1 "'~" OAUL;. i /') ~ I . Vor.', r"c'lV' . ..(...~~, ~..."'rk.~/. -;,.~ .v',:, -""'-'. ~, (At-.,p}J.I'. ('If /:'~'!.J)(... SIQNAfUU 0' PI('AlU 01HU THAN IEPRU(N'Am! (' AOOR(U 1- OAT( If line 19 is greater Ihan line 18, enl.r Ihe differ.nce on line 20. Thil i, the OVERPAYMENT. aD Check here if you ore requesting a refund of your overpayment. SCHEDULE F j ___ ___~~INT~~-OWNED PROPERTY _ lI'liIIJQlIU.11JII, . C()MM.ONW!ALTH Of PENNSYl......NIA INH(lITANCl TAX .nUI:N US1D(NT OlClDEHT ESTATE OF Roland P. Lamm 55 II 166-07-6861 Jolnl '.nonl(.), FILE NUMBER . --- .----- .. - .---"-----_.. -..---------.-..----------.----- RELATIONSHIP TO DECEDENT NAME A. Ethel L. Lamm ADDRESS 2821 Yale Avenue Camp Hill, PA 17011 8. Linda L. Lamm 249 N 23rd Street Camp Hill, PA 17011 C. Jolntly.own.d prop.rlv, spouse daughter ITEM LEnER DATE NUM8EI FOR MADE DESCRIPTION OF PROPERTY TOTAL VALUE DECD'S DOLLAR VALUE OF JOINT OF ASSET % INT, DECEDENT'S INTEREST TENANT JOINT 1. A, B 8/14/81 2821 Yale Avenue, Camp Hill Borough, Cumberland County. PA Deed Book N. Vol. 29. Pg 384 $ 79.000,00 33 $ 26.333.00 Central Penn Appraisal Taxable share 1/6 $ 13.167.00 · . Decedents 1/3 interest passe . by right of survivorship 1/3 to spouse, (not taxable) 1/3 to daughter. (taxable) TOTAL (Aha enler on line 6, Recapitulation) S 13 ,167.00 (If more spoce is needed insert additional sheels 0' same sin' II. U'lI"IJln ~ C()A.l....ONwl...U" 0' 'INN"~V"'Nl'" lHMUIIANCIIUI"UIN InlotNt DlCIDIHI SCHEDULE J BENEFICIARIES .ILI NiiMBi.--';"" , .~""..-- ESTATE OF Roland P. Lamm 55 , 166-07-6861 ..-' ."-_..~_..-_.-"_... --1----- - RHAIION'HIP _._.~,_.--. -.---"-".". . ~ ._D___'^'~__W~-'"___ AMOUN' OR 'HARI O' ISTAU ITEM NUMBER NAME AND ADDRESS OF BENEFICIARY A. Taxable Beque,lS: 100 % 1. Ethel L. Lamm 2821 Yale Ave. Camp 1\1.11, I'A SI'OUUU o ITEM NUMBER NAME AND ADDRESS OF BENEFICIARY AMOUNT OR SHARE OF ESTATE B. Charitable and Governmental Bequ"'l: 1. TOTAL CHARITABLE AND GOVERNMENTAL BEQUES'S (AI.o on'" on lino 13, Rocopilulolion) S (II mOil 'poco I, ...dod, 1....1 oddltl...! ,h.." ., ,om. ,I..) eEl 1\ ::: {~ ',;: ._~ ~ N N N 0.. 1::<:: -.1[J... d ( (..~ i.~.~ ~6 R) '~p u .., .... .- o G~ U(l) Oa: a: cr: ~ "" \0 P' l. :~_; '.- E ;1) :J Gu '" REV-1547 EX AFP 112-95) . COHHONWlAll1I or IIINNS'f'l\lANIA ~_' lllllAPTHIHI Of A(V(HUL ~l~ ~\.. NOTICE OF INHERITANCE TAX 'U."U 01 INDIvIDuAl ""s ~~_ ".:'J, - ,.. APPRAISEMENT, ALLOWANCE OR DISAllOWANCE DI... ,"'bOl ,r.; OF DEDUCTIONS AND ASSESSMENT OF TAX DATE 08-12-96 IIAIUlISlllJllC, III II1:a-Ohol ~~~ - I ESTAiE--OF'=rAMM~~~~~~~=lfon\N!l'=~jl -=~~~~~~~~FILE NO-.-~-"':--i1 96-"0346 DATE OF DEATH 02-14-91 . COUNTY CUMBERLAND NOTE: TO INSURE PROPER CREOn TO YOUR ACCOUNT, SUBMIT TltE UPPER PORTION OF THIS FORM WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS. MAKE CHECX PAYABLE TO "REGISTER OF WILLS, AGEHT" REMIT PAYMENT TO: ACN 101 WOODROW J COLBERT 249 N 23RD ST CAMP HILL PA 17011 REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 AMount Ret'lltted CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ Rifv:is4-j-EX--AFP--ii2-:9Si--NOiricE--OF-i-NHER-iiAN-CE-;rAX-A-PPRA-isEH-ENT~--ALi-oWAiicE-O-R----------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF LAMM ROLAND P FILE NO. 21 96-0346 ACN 101 DATE 08-12-96 TAX RETURN WAS: (X) ACCEPTED AS FILED CHAHGEO RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule AJ CI) 2. Stocks and Bonds (Schedule 8) (2) 3. Closely Held stock/Partnership Interest (Schedule C) (3) 4. Hartgages/Notes Receivable (Schedule OJ (4)> S. Cash/Bank Deposits/Misc. Personal Property ISchedule EJ (S) 6. Jointly Owned P~ope~ty (Schedule F) (6J 7. T~ansfers (Schedule GJ (7) 8. Total Assets .00 .00 ,00 .00 ,00 13.167.00 .00 181 13,167.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ad~. Costs/Hisc. Expenses CSchsdule HJ (q) 10. Debts/Hortgage liabilities/liens CSchedule IJ (lOJ 11. Total Deductions 12. Net Value of Tax Retu~n 13. Cha~itable/GoYsrn~ental Bequests (Schedule J) 14. Net Value of Estate Subject to Tax ,00 ,00 Ill) 1121 113) 1141 nn 13,167,00 .00 13,167,00 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16. 17 and 18,will reflect figures that include the total of Ahh returns assessed to date. ASSESSMENT OF TAX: 15. A~ount of line 14 at Spousal 16. AMount of Line 14 taxable at 17. Amount of Lin. 14 taxable at 18. P~incipal rax Due ~ate Lineal/Class A rat. Collateral/Class B rate ,00 13,167,00 ,00 ,00 790,00 ,00 790,02 X ,00= X ,06= X .15= liB 1 1151 1161 1171 TAX CREDITS: I PA YMENT I DATE , , 01-18-96 04-29-96 RECEIPT NUMBER AMNP PErI AA112789 DISCOUNT (+) INTEREST I-I I 58. 71 - 287,97- AMOUNT PAID ,00 1.178.00 , I i i I INTEREST IS CHARGED FROM 04-30-96 TO 08-20-96 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM NOTE: AMNESTY NP PENALTY ASSESSED TOTAL TAX CREDIT i BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 731.E-J 58,70 I. 64 60,34 . IF PAID AFTER DATE INDICATEO, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST, I IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIREO, IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU MAY BE DUE A REFUND, SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS,I Y: f' 1,-' .' .} iJV RESERVATION: Estatu of decedonts dying on or boforo Docollber 12, 1'982 ~- If nny future inhrost In the ost"to h trnnsforrod in posseuion or enjoYllent to Cless B (collateral) beneficlariu of the decedent ofte" thll upiratlon of any utate for life or for yurs, the COllllonwealth hereby eJlprllssly r.sarves th. right to i\ppralso and DUIISS transfor Inhorltance Tall.' at the lawful Class B (collatllrall toto on any such futurll interest. PURPOSE OF NOTICE: To fulfill the roqulrlu'Ients of Section 2140 of thll lnhllrltnnce and Estate rail Act, Act ZZ of 11)91. 1Z P.S. Section 214D. PAYHENT: Detach th. top portion of this Notice and sub.dt with your pftyllllnt to the Reglst.r of Wills printed on the rover" side. .-Hako check or .onoy order payable to: REGISTER or MILLS, AGENT All pay.ents roceivlld shall first bll appl1lld to nny interest which nay be due with any r..ainder appllod '0 the tall. REFUND eCR): A rofund of a tal( cr.dit, which was not requestlld on the T81( Rllturn, ",ay bo requested by co.-pleUng an "Application for R.fund of Pennsylvania Inheritance llRd Estllte T8II" (REV-UI3L APplications are available at the Office of 'he Ragis'er of wllh, any of the Zl RevanuII Dis'rlct Offices, or by calling tha splldal Z4-hour answoring service nu.bers for forI' ordering: In Pennsylvania 1.8DO.5&2-2D50, outside PennsYlvania and within local Harrisburg area (7171 181-809", TOO_ (111) 112-2Z52 wearing IllIpairad Onlyl. OBJECl'IONS: Any party in interast not snthfled with the IlppralUlIlan', allowanclI or disallowance of deductions, or aUllss.ent of tal( (Including discount or Interost) os shown on this Notice ",ust Object within sixty 1&0) days of rIIcelpt of this Notice by: .-wrltten protost to the PA Departllent of RlIVllnuo, Board of Appeals, DIIPt. Z810Z1, tlarrhburg, PA 111Z8-1021, OR -.lIllIction to hava the naUllr dotor..lnlld at audit of thll account of the personal nprosontative, OR -~apPIl81 to the Orphans. Court. ADHIN ISTRATtVE CORRECIIONS: Factual errors discovered on thl. assess"ent should be IIddressed in writing to: PA Oopart~ont of RllvonUl, Buroau of Individual TaIlIlS, ATTN: Post Assou.ent Revillw Unit, Oopt. ZIIObOl, Ilarrhburg, PI. il1Z8-01l01 Phonll (1111 781.1I1i01i. Soe pllgll 10f the booklet "Instructions for Inhoritance fall Roturn for a Rlllldont Docodllnt" (R(V.1501) for on ellplllnation of ndllinistrntivllllY correctablo errors. DISCDUNTI If 11"'1 tn. due is paid within thrllle ell calendar .onths aftor the deClldllnt.s dea'h, n fivo Pllrcent CSZ) discount of the tal( paid Is 1I110wed. PENAL TV: The 15Z tal( ft_nlllty non-participation penalty is cOlllputed on the total of tha \1'111 nnd intarlllt assusod, and no' paid bafore January 18, 1'996, the first day after the IInd of the tOil nnnllSh periOd. This non-Participation penalty is apPolllnbl1l In tha StUIIO lII11nnllr and in 'he 'hll SBllle tlllle per lad ill you would appelll thll tall ond Intllrost that has bean IIssossad os Indicoted on this notlclI. Interut i. charglld bog Inning with first day of dllllnquoncy, or nine PH nonths nod one C 1) dny fro. tho datil of dllsth. to the da'e of pOYlllllnt. Talle. which becn"lI dalinquent before January I, 1982 bur intllrllS' at the rate of ,ix (bZ) pllrcon' pllr annu" calculated a' a daily rot. of .0001&4. All 'a~es which bocaRe dlllinqullnt on ond after January I, 11J8Z will bllftr Intarlllt a' '" ra'e which will vary frail calendar yllllr to call1ndar yoar with that r"te announcad by tho PA DIIPartnllnt of Revllnuo. Tho l'Ippllcnble tnhrllst ratllS for IlJ8Z through IlJlJ& are: INTEREST: ~ Interest Aatll Dl'IllY tnlllrlls' FActor ~ Intar"st All'" DlIllv InlerAst rActor 1911Z ZOZ .0001i48 1':181 'JZ .000241 1'981 IbZ .ODOIo13 19&&-1991 IlZ .DOOlOI 1984 llZ .000301 191JZ 9Z .000141 198!t llZ .00U!t& 199J-199" 'Z .0DOlqZ 19811 IDZ .000U" JlJ9S-199& IJZ .000Zltl --tn'eru' is colculated os follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER DF DAVS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued nft.r tho tllll beca"'.s dllllllquunt will rofl.ct 1m In'.rut cnlcullltlon '0 flftlllln (15) d"y' beyond the date of the assessllont. If PM",,"t 15 "i'ldll .1l1or th8 Interllst COI'IPutiltion datil shown on the Notice. additioni'll intorest "ust bll cnlcull1tod. /5-ql! .,f COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEM~NT OF ACCOUNT BUREAU OF INDIVIDUAL TAKES INtI[RttAHC[ "'. DIVISION DIP'. :aa601 t~RAlSIUAC, PA 11111'0601 WOODROW J COLBERT 249 N 23RD ST CAMP HILL PA 17011 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN & * ..,..,,,..,,, 111"11 02-10-97 LAMM 02-14-91 21 96-0346 CUMBERLAND 101 ROLAND P A.ount R...itt.d MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CD COURT HOUSE CARLISLE. PA 17013 NOTE: To In.u~. propar credit to your account, subnit the upper portion of this for. with your tax pay.ant. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ifEv:iiiiij-EiCAFP-n-Z:96Y------iiiiil--iNHERITANcE'-;:Ax-sTAfEiiENi-i:iF-AcciiiJiff--il-.ii--------------------- ESTATE OF LAMM ROLAND P FILE NO.21 96-0346 ACN 101 DATE 02-10-97 TNIS STATEHENT IS PROVIDED TO ADVISE DF THE CURRENT STATUS DF THE STATED AtN IN THE NAHED ESTATE, SHOWN BELOW IS A SUHHARY OF THE PRINCIPAL TAX DUE, APPLICATION DF ALL PAYHENTS. THE CURRENT BALANCE, AND. IF APPLICABLE. A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 08-05-96 PRINCli'AL TAX DUE I 790,02 PAVMENTS (TAX CREDITS): IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) PAY"ENT I D.tach the top portion of thl. Notlc. and .ubalt with your pay..nt .ad. payable to the na.. and addr... prlnt.d on the r.v.r.. .Id.. If AESIDENT DECEDENT aak. ch.ck or .on.v ord.r payabl. tal REGISTER OF WILLS, AGENT. If NOH-RESIDENT DECEDENT .ak. eheck or aon.y order payabl. tal COMMONWEALTH OF PENNSYLVANIA. All payaent. r.c.lv.d .hall b. appll.d flr.t to any Int.r..t which .ay b. due with any r..alnd.r .ppll.d to the t.x. AEFUND (CA)I A r.fund of . tax cr.dlt, which was not r.qu..t.d on the la. R.turn, .ay b. r.qua.t.d by co~l.tlna an "APplication for R.fund of P.nn.vlvanla Inharltanc. and E.tat. Ta." (REV-IllS). Application. are avallabl. at tha Offlca of the R.gI.t.r of Will., any of tha 11 Aavenua DI.trlct Dfflca. or fro. the D.part'ant.. Z4-hour 8ft.warlna I.rvlc. noab.r. for for" ord.rlng: In p.nn.ylvanla 1-'00-S6Z-Z0S0, out.ld. P.nn.ylvanla and within local Harrl.burg ar.a (717) 7'7-'094, TOOt (717) 77Z-Z252 (H.arlng lapalr.d only). AEPLY TO: Qu..tlon. r.gardlng .rror. contaln.d on thl. notlca .hould ba addr....d to: PA D.part..nt of A.v.nue, Bur.au af Individual T...., AT1N: Po.t ,......ant A.vl.w unit, D.pt. ZB0601, Harrl.burg, P' I1IZI'0601, phona (711) '1'-6S05. DISCOUHT: If any tax dua I. paid within thr.. (1) cal.ndar .onth. aft.r tha d.c.dant'. daath, . flv. p.rc.nt (SX) dl.count af the ta. paid I. .llow.d. PEKALTYs Th. ISX tax a~.ty non-participation p.nalty I. coaput,d on the tot.1 of the t.. and Int.r..t .......d, and not paid b.for. January 11, 1996, the flr.t day aft.r tha .nd af the ta. aana.ty p.rlod. INTERESTs Int.ra.t I. charged bag Inning with flr.t day of d.llnqu.ncy, or nln. (9) aonth. and on. (I) day fro. tha data of d.ath, to tha data af pay..nt. Tax.. which baea.. d.llnqu.nt b.fora January I, 1911 b.ar Int.r..t at the r.ta of .1. (6X) p.rc.nt p.r .nnu. calculated at a dally rat. af .000164. All ta... which beca.. d.llnqu.nt on and .ft.r January 1, 1911 will bear Inter..t at a rata which will v.ry fro. calendar y.ar to c.lendar y.ar with that r.t. announc.d by the PA D.part.,nt of A.v.nu.. Th. appllcabl. Int.r..t rat.. for 1911 through 1997 .rel Vaar Int.r..t Rate DaIlY Int.r..t Factor V.ar Inter..t Rate Dally Int.r..t Factor 1912 lax .aa0541 1911 .~ .000247 1911 16% .0004S1 1911-1991 11% .aOnOI 1'14 llX .oonal 1992 .~ .aa0147 1915 13:< .000lS6 1991-1'94 7X .000192 1916 1'~ .00017' 199!i-1997 OX .000l47 --Int.r..t Is calculated .. follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR .-Any Notlc. I.,ued aft.r the tax b.co... d.llnquent will r.fl.ct an Int.r..t calculation to flft.,n (IS) day. b.yond the data of the a.......nt. If paY8ant I, aad. aft.r the Int.r..t co~tatlon data shown on the Hotlc., additional Intar..t IN.t be calculated.