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REV-1548 EX AFP (12-95*
CO"MONWEALtH Of P[NNSVLVANIA
DEPAAfKENf OF REVENUE
BUREAU OF INDIVIDUAl tAXES . .
DEP1. 2110601
ttAAAISBUAC, PI 11128'0601
NOTICE or 1NNERITANCE TAX
APPRAISENENT, ALLOMANCE OR OISALLOMANCE
or DEDUCTIONS, AND ASSCSSNENT or TAX ON
JOINTLY IIELD OR TRUST ASSETS
DATE 05-20-96
ESTATE OF DEBEVOISE
MARTHA
K DATE OF DEATH 1l-23-95
COUNTY
CUMBERLAND
FILE NO. S.S/D.C. NO. 231-62-4829
ACN 96106087
ELIZABETH D STAZ
100 MT ALLEN DR
MECHANICSBURG PA 17055
REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
Anount Re..l U.d
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
R!fv:is4-a-Ex--AFP--iiif:9Si------------------------------------------------------------------------------------
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY MELD OR TRUST ASSETS
DATE 05-20-96
ESTATE OF DEBEVOISE
MARTHA
K DATE OF DEATH 11-23-95
CUMBERLAND
COUNTY
FILE NO. S.s/D.C. NO. 231-62-4829
TAX RETURN WAS. (X) ACCEPTED AS FILED () CHANGED
JOINT OR TRUST ASSET INFORMATION
ACN
96106087
FINANCIAL INSTITUTION: DAUPHIN DEP BANK & TRUST CO
ACCOUNT NO.
0010405364
TYPE OF ACCOUNT: () SAVINGS (Xl CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 12-14-92
Account Balance
Percent Taxable X
Amount Subject to Tax
Debts and Deductions
Taxab1a Amount
Tax Rate X
Tax Due
.00
0.166
,00
.00
.00
.06
.00
NOTE: 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."
TAX CREDITS:
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST (-)
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUEl
INTEREST AND PEN. I
I TOTAL DUE I
. IF PAID AFTER TillS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. .
( IF TOTAL DUE IS LESS TIIAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR', YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF TillS FORN FOR INSTRUCTIONS. J
.00
.00
.00
.00
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PURPOSE OF
NOTICE:
To fulfill thl requlr...ntl of Slctlon 2)40 of the Inheritance and [.tat. Tax Act, Act lZ of 1991. (12 P.S.
S.ctlon 2140),
PAVPt[NT:
D.tach the top portion of thl, Hotlc. and lub.lt with your pay..nt to the Ragllt.r of Will_ printed on the
r.un.. side.
._ Haka check or .anew ord.r payable to: RECISTER OF WILLS, ACENT.
All PIV.entl recalved shall flr.t b. applied to any lnt.r..t which .ay bl dUI, with any r..alndar applied to thl ta..
REFUND eeA);
A r.fund of . tl. credit. which wa. not r.qua.tld on thl tax r.turn, ..y bl raquI.tld by coaplatlng an ~Appllc.tlon
for R.fund of Pennsylvania Inherltancl and E,t.t, Tax" (AEY.1313). Application. are avallabl, at thl OffiCI of
the Rlgllt.r of Wills, any of the 23 Revenue District Offlc.s or by calling the .peclal 24.hour an.werlng service
~ers for for.. ord.rlng: In P.nnsylvanla 1.8DD.]62.2D~D, out. Ide P.nnsylvanla and within local
HarriSburg area Cl11) 781-8D94, TDDI (111) 772.2252 (Hearing I.palred Only).
OBJECTIONS: Any party In Int.rest not .atlsfl.d with the apprals...nt, allowanc. or dl.allowance of d.ductlons or as......nt
of ta. (Including discount or Int.re.i) a. shown on this Hotlce .ay obj.ct within sl.ty (60) day. of r.c.lpt of
thl. Notice by:
--wrltt.n prot.st to the PA D.part..nt of R.v.nu., Board of Appeals, D.pt. l81D21, Harrisburg, PA 17128-1021. OR
....lactlng to have the .att.r detar.ln.d at the audit of the account of the p.rsonal r.pr.sentatlv., OR
-.app.al to the Orphans' Court
&D"IH.
ISTRATlVE
CORRECTIOHS:
Factual .rror. dlscov.red on this a...s...nt .hould b. addr....d In writing to: PA D.part..nt of R.v.nu.,
Bur.au of Individual Ta..s, ATTH1 po.t A.s....ant R.v).w Unit, DEPT. l80601, Harrisburg, PA 17128-0601
Phone (717) 187-6505. s.. page ] of the bookl.t "In.tructlon. for Inh.rltanc. Ta. R.turn for a Re.ld.nt
Dec.dent" CREV-ISOI) for an .xplanatlon of ad.lnl.tratlv.ly correctable .rror..
DISCOUNT:
If any ta. due I. paid within thr.. e]) cal.ndar .onth. aft.r the d.c.d.nt'. d.ath. a five p.rc.nt ISX)
dl.count of the ta. p.ld I. allow.d.
PEHAl TV:
The lSX ta. a8M..ty non.partlclpatlon penalty I. co.put.d on the total of the tax and Inter..t ..s....d, and not
p.ld before January 18. 1996, the flr.t day aft.r the end of the ta. aan..ty p.rlod. Thl. non.partlclp.tlon
p.nalty I. app.alable In the .aee .ann.r and In the the .a.. tl.e parlod a. you would appaal the ta. and Int.r..t
that ha. b..n .......d .. Indlcat.d on thl. notice.
INTEREST:
Int.r..t I. charged b.glnnlng with first day of dellnqu.ncy, or nln. (9) .onth. and on. CI) day
fro. the data of death, to the data of paye.nt. Tax.. which becae. d.l)nqu.nt b.for. January I, 1982
b.ar Int.r..t at the rat. of sl. (6X) p.rcant p.r annue calculat.d at a dally rate of .00016~.
All ta... which b.ca.. d.llnquent on or after January I, 1982 will b.ar Int.re.t at a rate which will vary fro.
c.landar yaar to cal.ndar year with that rat. announc.d by the PA D.p.rt.ant of R.v.nu.. The appllcabl.
Inter..t rat.. for 1982 through 1996 ara:
1982
1985
1984
198~
1986
"'Int.r..t
20X
16iC
lliC
\1.
laiC
I. calculat.d a.
.000548
.aaous
.000301
.000]56
.000214
folloWII
Vaar Int.r..t Rate Dally Int.r..t Fl!lctor
1987 .. .000l41
19S8.1991 lliC .000301
1992 'X .OOGZ41
1993-1994 7X .000192
1995.199& .. .OOOlU
Vear Int.r..t Rat. Dally tntare.t ractor
INTEREST = DALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hotlc. I..ued aft.r the t.. b.co... d.llnqu.nt wlll r.flect an Int.r..t c.lcul.tlon to flfte.n 115) d.y.
beyond the data 0' the .......ant. If paye.nt I. ead. aft.r the lnt.r.st co.putatlon d.t. .hown on tha
Hotlc., additional Inter..t au.t ba c.lculat.d.
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PURPOSE OF
NOTICE.
To fulfill the requlr..ents of Section 214D 0' the Inh.rltanc. and E.tat. 'a. Act, Act ZZ of 1991. C7l P.S.
S.ctlon 2140 J.
PAYMENT:
aetach the top portion of thIs Notle. and sub.lt with your pay..nt to the Rlglst.r 0' Will, prInted on the
r.v.,.. sid..
~~ "aka chack Dr .oney order payable tot REGISTER OF WILLS, ACENT.
All pay..nt. recalvld shall flr.t b. applied to any Int.r..t which .ay ba dul, with any r...lnd.r applied to the t...
REFUND (eAl s
A r.fund of . ta. cr.dlt, which wit not raqua.tad on the ta. r.turn, .ay ba raqul.tad by coaplatlng an RAppl1cat!on
for A.fund 0' Pennsylvania Inheritance and Elt.t. r..M (REY~111S). Application. ar. available at thl Of,lcI of
the Ragllt.r 0' Willi, any of the Z3 R.v.nue DI.trIct OffIc.. or by calling the .p.clal 24.hour an.w.rlng ..rvlc.
nu.b.rs for 'or.. ord.rlngl In Pannlylvanla 1.800-!62-Z0S0, outlld. P.nn.ylvanla and within local
HerrI.burg area (717) 787.8094, fOOl (717) 77Z-2ZSZ (H.arlng I.palr.d Only).
OIJECfIOHS: Any party In Int.r..t not satl.fl.d with the .ppr.I....nt, .llowanc. or dl.allowanc. of d.ductlon. or .......ent
of t.M (Including dl.count or lntar..t) .s .hown on thl. Notlc. ..y obJ.ct within .IMty (60) d.y. of r.c.lpt of
thll Notlc. by:
--wrltt.n prot..t to the PA O.p.rt..nt of R.v.nue, Board of App.als, O.pt. Z81021, Harrl.burg, PA 17128-1021, OR
--.Iactlng to hava the ..ttar det.raln.d at the audit of the account of the p.r.on.1 r.pr..~tatlv., OR
--app.al to the Orphan.' Court
ADftIN-
ISTRATIVE
CORRECTIONS:
F.ctual arror. dlscov.r.d on this ........nt should b. addr.I..d In wrIting tal PI O.p.rt.ant 0' R.v.nu.,
Bur.au of IndIvidual Tax.., AffN: Po.t A.I.....nt R.vlaw Unit, OEPT. Z80601, Harrl.burg, PI 17128-0601
Phone (717) 787.6505. S.. page ! of the bookl.t ~In.tructlonl for Inh.rltanca f.x R.turn for. Ralld.nt
08C.dant~ (REV-ISOl) for .n ..planatlon of adalnlltratlv.ly correctable .rrorl.
DISCOUHT:
If any ta. due II paid wIthin thr.. (3) calandar aonthl .ft.r the d.c.d.nt'l death, a five p.rc.nt (S~)
dIscount of the ta. paId 1. aIlow.d.
PENALTY:
Th. ISX tax aane.ty non.partlclpatlon p.nalty II coltPut.d on the total of the tax and Int.re.t .......d, and not
paId b.for. Janu.ry la, 1996, the fIrst day aft.r the .nd 0' the ta. .anelty periOd. fhls non.partlclpatIon
pen.lty Is .pp.al.bl. In the .... .ann.r and In the the .a.. tl.. p.rlod .. you would app.al the tax and Intere.t
that hal b..n .......d a. Indica tad on thl. notlc..
INTEREST:
Int.ra.t I_ chargld b.glnnlng with flr.t day of dellnquancy,.or nine (9) .onth. and on. (I) day
'roe the d.t. of death, to the date of pay.ent. ,.x.. which baca.. d.llnquent b.for. January I, 198Z
b.ar Int.re.t at the rat. of six (62) percant plr .nnua c.lculatad at . dally rat. of .000164.
All t.x.. whIch b.e... dallnqu.nt on or aft.r January 1, 198Z will b.ar Int.r.st at . rat. which will vary fro.
calandar yaar to calandar y.ar with that rat. announc.d by tha PA O.p.rt..nt of Ravenue. fh. applicable
Int.ra.t rat.. for 1982 through 1996 ar.:
Y..r Int.r..t Rat. Dally Intarut F.ctor V..r Int.r..t R.te Oally Int.re.t F.ctor
198Z Z02 .000548 1981 .~ .000247
1981 16;( .000418 1988.1991 11;( .000301
1984 In .000301 1992 .~ .000241
1985 l]~ .000356 199].1994 n .0001'Z
19116 1D~ .000274 1995-1996 .. .000Z41
--Interut II c.lculat.d a. follow.:
INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS OELINQUENT X OAILY INTEREST FACTOR
--Any Not Ie. Ilsued aft.r the t.x baeo.e. dellnquant will reflect 8M Int.r..t calculation to flft..n (IS) day I
bayond the date of the ........nt. If pay..nt I. ..d. aftar the Int.r..t co.putatlon date shown on the
Notlc., additional Int.r..t aust be calcul.t.d.