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COMMONWEALTH OF PENNSYLVANIA
COUNTY OF CUMBERLAND
u:
____._____ PUtt:!: 1.. ._Crt\!:lO]' _ ___________________ ____. H
being duly lI1-rorn. _d ___ according to law, depo.e. and .ay. that he u___t~tl1lL____ _._
_______ ___ _. .___ _ . __ _ of tho Estate of lie Ion D. Crur~~ r
I.t. of _Uj)!lo.I:' Allen rrOl-/nohip_ __, Cumberland County, Pa., deceased .nd th.t the
within Is an Inventory made by ___Pl\t1l_L.. Cl'Ul1'!Q-I'___ _._ _ _.___, the said Exoclltqp
of the entire estale of said decedonl, consisting 01 all the personal prop.rty .nd real estate, oxcept real ost.to ouhlde
the Commonwoalth 01 Ponnsylvania, and that tho IIguros opposito each item of the Inventory reprosont it'. fair v.luo
as of tho dalo of decedenl'. doath,
S,lorn
. ) I 1 -
___dc.. ~J,l .;( {~y;. J/:.Jlr
~ Admlnillralor
t. Greomruy Dr! vo
_ 1'lo_cJJuJ:lJ.s:l)]1-Ur~.l- PA _1JQ52
and .ubscribed before me,
~nr~~mhA""
/(;
199(,
j
Addreu
Dale of Death _~_2nd
D.y
1996
July
Month
Yur
INSTRUCTIONS
I. An invontory must bo filod within throe month. affer appointment of personar repre.entative.
2. A .upplement Inventory mu.1 be filed within Ihirly day. 01 di.covery of addition. I a"eh.
3. Additional .heeh may be attached a. to personalty or realty
4. See Article IV, Fiducieries Act of 1949.
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(1)
(2)
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(4)
(5)
Inventory ollhe real and personal cstalc of
HELElI D, CI1AHErl
deccased
. __..._._._m_. _._
----.--.-
Bombers lot Federal Credit Union, Accounto and Savin[lo
Certificatos, ao followo:
Account No. 35~31-00.
Account No. 3S531-1~2-Certificato 110. 26H-3553l-Cn-3-1~2.
Account No. 3553l-43-Cortificato llo. 26H-35531-CI1-)~-1~3.
Hellon Bank, N. A., statement Sllvinr,o Accaunt tio. 0310-1~08161~.
PUC Ban1t, ll. A.. Checl( ing AC(;CHn!; .:~, =;1t~0013~/~3.
Sories EE U. S. Savings Bond No. LS26640S960EE, ilJOlled Hay
1995.
1979 four d001' 01d::mobile "90" sedan automobile.
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Total...........$!
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11,872 38
10,030 02
10,030 02
8,7k9 32
1,2 8.. 11
26 26
1 800 00
"['1.1300 fh 1,.Q",
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fOR OATIS Of DEATH AnlR 12/31191 CHECK HIRE
If A SPOUSAL
POVERTY CRIDIT 15 CLAIMID I]
------.---- -- . . - .. ... ._._-~---
flU NUMBER
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
COUNIV CODE 1 't)y_. YEAR 006001lUMBE'
.
('I)
lID) _ __
7,659.09
( 8)
43,796.17
COMMOUW[AI1tI or f'umS't'IVM~IA
O[PA"IMWT Of A(V(NUf
Off" 1110601
IlARRIS8UAU. f'A 111280bOI
DfCIDftll S "AMI 11....~I. IIItST,-ANII-Miiiii'iiiilm;'11 IJllIOlll1 ~ lOMrll1f ....(JOIt! \s
anMII;;!l Holon D. 6 Gl'OntiHuy Drivo
.'DC'AI "",iilitiuJ;ri--. ---. --.--.-IOA.H t.Jj IIi.''''. . .IIlA".iJr '.'''.''. -. 1-10.C hunicn. burg, PA 17055
H,J-12-51J') l 7/22/')6 1/11/20 (."", CtU:lbOl'lunu
'"";";~~:i;~'~'~;';'~::~~~'; ~~;;;'~""""'" ~:..~_ _I :~~:~:;~~'~:J(;;~~J __ J~::::~~~:i~~ ~1:~_iUci'O"ji---
LJt. 1. Original Relurn I ] 2. Surplf!,"~11Io1 R~lurn 1'.13. Remainder Return
~ (lor datul of death prior 10 12.13.82;
lJ d. limiled Eltale r I do. future Illt"tell Compromill' LJ 5. fedcral Ella'. Tax Return Required
(lor dale I of death after 12.12.82)
[] 6. Oeoedenl Died T"ltale 11 7. Oncedcnt Mointainpd a living Trull ..9_0. Tolol Number of Safe DcpolilBoxes
(Alloch copy of Will) (Allnch copy of trull)
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TOI
UAM( ----~OHrlllf M-'UltlG AOtJRiS~
__u_~_!__HOb~!'-t.;;~il~I:~~,- A~~Y_'__mu_ )lnrkot Squure BIde;. 5.-'
1111'"0'''''''"''' J.lechnnicflburg PA 170-,
( 7171 766-')673 _ _ _~ uu' _' -
11)_un Q.QQ-
121 _u u_ ____m___Q.nQ~
(J )_________~g-
(d )--------!---b~-
(51_nun ... ~J-,-I(L.} 7
161 . _ __ __ ____.9~0
171 _ _u___9_. 00
20. If line 19 is grealer than Une 18, Imler Ihe dilf"rflnce on line 20. Thil il the OVERPAYMENT.
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1. Real Ellale (Schedule AI
2. Stockl and Bondl (Schedule 81
3. Clouly Held Slock/Porlnenhip InlarCll (Schodule q
A. Mortgage, and Nolel Rccei"able ISchedule DJ
5. COlh, Bank Depolih & MilCeUaneoul Penonol Properly
ISchodulo E)
6. Joinlly Owned Property ISchedule r)
7. Tra.,f.,. (Schodulo G) (Schodulo L)
8. Total Gran Anell (10101 linel 1.71
9. funeral hpenl"l, Adminillrolivo COlli, MilCollnnooul
Expenlel ISchedule U)
10. Deb,,_ Morlgage liabililiel, liem (Schedule II
~ 1. T 0101 Deduclionl (Iotallinel Q & 101
12. Net Value 0' Ellate (line B minul line 11)
13. Charitable ond Governmental 8equeltl (Schedult' J)
IA. Net Value Subietllo Tax (line 12 minuI line 13)
0.00
7,659.09
36,137.08
0.00
36.137.08
(15) u_
(16)
(111
(12)
(lJ)
(I A)
113,_068.54.._Q_=
. :LQt~i'8___5!!_. ,06 =
__ ___Q.QQ. .15 =
0.00
1,084.11
0.00
1,08!,_.11
5b!,.20
O~OO
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15. Spoulal Tranlf"" (for dalel of denlh after 6.30.9A)
See Inl,rUClionl for ^r,plicable Percenlage on Revone
Side. (Include valuu rom Schedule K or Schedule M.I
16. Amount of line 1A taltabl. at 6% rote
(Include valuel ham Scheduln K or Schedule M.)
17. Amounl of line 1A lallnble at 15% '010
(Include valucs 'rom Schedule K or Schedule M.)
18. Principal lOll due (Add lox from limn 15, 16 and 17.)
19. Credill ~OU,_~_~vor'b ~_<tq + _.r:~~~~06:eCi_g.
(17) .
(18)
Disrunl InhHoll
+____~_.2~ ____ _Q!OO
(191
(20)
Check here II you are requesting a refund a. your overpaymenl.
(211
(21^)
(2181
1,029.91
--.-.
____~.OQ
1,029.91
21. If line 18 il grealer Ihanlino 19, enler Ih" differnncn on line 21. Thil il Ihe TAX DUE.
A. Enlnrthe inler"ll on Ihe balance due on line 2JA.
8. Enler Ihe 10101 of line 21 and 21A on line 218. Thil il Ihc BALANCE DUE.
Make Chtck Payabl. 101 R.glll.r of Willi, Ag.nl
,.:-, >- >- BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH ..c:..c:
Under pennhi"l 01 perjury. I dcclare thai I have ellnn,illf'd thil teturn. inci;;di~~;cal11pOlltil1g "IIedulel und~lnl(!menh. and to Iho bes' of my ~nowlcdge and belie I
il il true, COII.,c1 and complp.ln. 1 declnre thaI all uoal 011 nIp. 1101 bOf"1I '''poft",1 ollluf' m(]l~el ....(JIII,., Of'c1nrnlion of pft'pafer other Ih(Jn Ihe petlonal repf"lenlolive i
bOled on 011 information 01 which "r"pOfcr hOl any ~nowledg".
,iirr"IUIIO,;iliOiiimo"'ij!"0i;",iiGiliui;;-_uAor,,;;; 6 -aroemini"Dl;ive---. --:----------- """
'~li!.~/,(~~I~Y.~~~,fj(,1}..)/--;:m.i1" {;~~\~:~i ~~; t-~~;JDWg~-~I955- DA~}: ;;-_-~;~
/ ~(=~~, 1':;:/~-i.locllUni-c:;JJ11l.L'L--_17.Q55 -'- -- o,'-b-
"
Act #48 of 1994 provldol for Iho roductlon of Ihe lax rolel Impoled on Ihe nel volue of Ironderl 10 or for
Iho Ule of the IpDUle, The ralel 01 prelcrlbed by the Italule will be:
. 3% (,03) will be oppllcablo for ollalel of dBcodenll dying on or afler 7/1/94 and before 1/1/96
. 2% (,02) will be applicable for eltalel of decedenll dying on Dr after 1/1/96 and before 1/1/97
. 1% (.01) will be appllcoble for ellolel of docedentl dying on or after 1/1/97 and befDro 1/1/98
. SpDulal "anderl occurring Dn or afler 1/1/98 will be exompt from Inheritance tax.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING A CHECK MARK (..-) IN THE APPROPRIATE BLOCKS.
YES NO
"
1. Did decedBnl moke a Ironsfer and:
a. reloln the use or income of Ihe propBrly transferrBd, .......................................................
b. rBtain the right to designate who shall ule the property translerrBd or its income, ...............
c. retain a reversionary interest; or ...................................................................................
d. receive the promise for IIle of Bither paymentl, bBnefitl or care' .......................................
2. If death occurred Dn or before DBcember 12, 1982, did decedent within two years preceding
dBath transfer f>roperty wlthoul recBlvlng adequate cDnlideratlon' If death occurred after
December 12, 1982, did dBcBdent tranlfer prDpBrty within one year of death without receiving
adequate consideration' ... .0.'... ............. ...... ... o.t. ..... ........... .t. ..... ....... ."0 o.o.t... to 0"'0 0"'" 0"" '.
N .
3. Dld.dBcedenf.own an- 'In trusl for' bank account 01 his or hBr dBath9......................................
\~ ."- (.....
r
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST :(jOMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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Membersl.
FE!>EHAI. eHE!>I'" UNION
snARE SAVINGS ACCOUNT:
AccounC Number/Suffix
DaCe Opened
Principal Bnlance nt Dnte of Denth
Accrued Interest to DaCe of Death
Nnme of JoinC Owner, if nny
2
35531-00
11-1,-83
-$1181,8,81
$23.57
None
CHECKING ACCOUNT:
Account Number/Suffix
Date Opened
Principal Balance at DaCe of Death
Accrued Interest to Dnte of Death
Name of Joint Owner, if any
INVESTNENT SAVINGS ACCOUNT:
Account Number/Suffix
Date Opened
Principal Balance at Date of Death
Accrued InCerest to DaCe of Death
Name of Joint Owner, if any
CERTIFICATES OF DEPOSIT:
Account Number/Suffix
Certificate Number
Date Purchased
Rollover DaCes, if applicable
Vnlue, including interest nt DaCe
of DeaCh
Name of Co-Owner, if any
Naturity Date
Interest Rate
Accrued Interest LO OnCe of Ileath
35531-42
26W-35531-CR-3-42
11-12-91
every 6 months
35531-43
2bW-3~~31-~K-4-4j
11-12-91
every 6 monChs
.$10030.02
None
11-5-96
1..987-
$30.02
$10030.02
None
11-5-96
4.987-
$30.02
Estate of Helen B. Cramer
Date of UeaLh 7-22-'16
Social Security No. 16]-12-~139
.Jj}6/qr,
Uate
Lus Clnims SYP.ill:Yisor
Title
5275 E:tsl Trllllllc ltoal1 · P.O, nox ,10 . 1\1cchanil'shurg. Pcnns)'I\'ania 17055 . (717) (,1)7.1161
,
itA" SCHEDULE H
I~.""" FUNERAL EXPENSES,
Co,,"OIlWlA'"' 0' ,,",,'''vA'''' ADMINISTRATIVE COSTS AND
1I11:\~::~',',\',,'t~,W~'" MISCELLANEOUS EXPENSES
lfiAirOF-~c~-"==~-'-'~--'-~-'~---_.~'-~~=~~-~'
JlE:r,ml n. CHAIllm
"'lUlll'.I'''J
Ploa.o Print or Typo
.\flLEllUMBEii 2-l-c)6~()600~~t~t'0
_. _. d_ ~_?26-:00?~0..:-_Q.ount_y
AMOUNT
ITEM
NUMBER
-.. .-....------. ..._~----_._-~--~. -....--.----
A. Funeral hpen.ell
DESCRIPTION
...--.-------- ----
I.
Hyers Funoral 1101110, Inc., 37 g. Hain St., J-lochanica-
burs, PA, Death Cortificatos. i~
Firat United Hethodis t Church of Hechanicsburg,
Pennsylvania, funeral luncheon.
2.
B.
Admlnl.trallvo Co.II,
Pe"onal Rapre'enlaliYe Cammi.,ian, Paul L. Cramer, Executor
Sacial Securily Number of Penanal Repre,enlaliye: ___J,91__-=-_2L.-996L
y, C .. 'd 1991
oar ommlUlons pal ---..- ------..----
1.
24.00
100.00
2,185.00
2. AllarneyFee, J. Robert Stauffer, Eaq. 1,,00.00
3. Family Exemplian
Claima.' .R!lul_r..._J1.~Il!'!~:t'_- Rolaliamhip lI1,!Sba_~d
Add,e., of Claimanl 01 decedenl" dealh
Slreel Add,e., __9 ._G.l'~_e!!'.!Ily.J?ri,,~_-
Cily .__Jle(~.11_anicsburg_____Slale ..1'A_ Zip Code_~:L02L
Probale Fee, Re~ister of \-/ills of Cumberland County,
Letters Testmnentllry und Short Certificates.
c. MI.cellanooul hpen....
<I.
1.
Cumberland I.al'l Journal, Estato 1I0tice.
The Sentinol, Estato Jlotice.
HeBister af \-/ills, filing Inventory and rennaJ'lvllni
Inheri tnnce 'fax Return.
Regis tel' of \-/illn, reoorvod to fHine; Account.
2.
3,
A.
5.
6.
7.
o.
. _~n ____ _.__.u. _..____ --.-------....------~. -
TOTAL (AI,o enl.' on line 9, Recopilulalion)
(If mare .pace I. needed, In.erl addillanal .heell of .ame size.)
. ____.____~__ __n.._ ..__
3,500.00
93.00
60.00
62.09
25.00
110.00
s 7,6,59.09
';
I
:-'otO""(
D NO. AA
146754 COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT Of REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
.
.,\1.11.".1.....1
RECEIVED FROM:
fJ
ACN
ASSESSMENT p:"
CONTROL IiiII
NUMBER
AMOUNT
STAUFFER J ROBERl
MARKET SQUARE BUILDING
101
'1,029.91
MECHANICSBURG, PA 17055
'OtDHII'
ESTATE INFORMATION:
r:I filE NUMBEA
511I 21-1996-0600
r:I NAME OF DECEDENT (LAST'
~ CRAMER H LEN B
II DATE OF PAYMENT
m POSTMARK
COUNTY
SSN 163-)2-5139
(FIRST) (MI)
CUMBERLAND
DATE OF DEATH
REMARKS
m TOTAL AMOUNT PAID
$1.029.91
SK
PAUL L CRAMER
C/O J ROBERT STAUFFER ESQ
CHECK" 7
I ~ . /'.. .'_. 1#.'
RECEIVED BY ./'.J '( . ,/,. ./.' 1'/-1-
. IQ "y}r . f.
/ I'll ~/(.. /J; :y:
MARY C, LEWI - ,
REGISTER OF WILLS '
SEAL
REGISTER OF WILLS
- .-
---.....--
~"~~.", _..1t.'T.....,.:.
I.')-I/'} - 'l
BUAEAU Of INOTVIDUAL TAXES
IHIl(AlTA"l[( talC DIVISION
DlPI. llDbDl
IIAARUIUAQ, PA I1UI-O.OI
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOIlCE Of INIIEAIlANCE lAX
APPRAISEHENT. ALLOWANCE OA DISALLOWANCE
Dr DEDUCTIONS AND ASSESSHENT or TAX
J ROBERT STAUFFER ATTV
MARKET SQUARE BLDG
MECHANICSBURG PA 17055
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
~
t'.',/
03-10-97
CRAMER
07-22-96
21 96-0600
CUMBERLAND
101
Anount R..it hd
-
*'
....uot.1 II' III'h'
HELEN
B
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ....
iiE"v:isW-EiC"i:j'--fiF9&Y-iioYicniF-i-riHEiiiTAiicE-YAX-;'-PPR;'-isEHEiiT~--"i.l-owiiiicE-iiR-----------_m_-
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF CRAMER HELEN B FILE NO, 21 96-0600 ACN 101 DATE 03-10-97
TAX RETURN WAS' (X 1 ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..1 Estol. (Sch.du1. A) ll)
2. stocks and Bond. (Schedul. BJ (2)
3. Clos.ly Held stock/Partnership Inta,...t (Schedule CJ (5)
4. Hortg_ga./Not.. Receivabl. (Schedule OJ (4)
5. C..h/Sank Depasita/Hisc. Parsonal Property (Schedule EJ IS)
6. Jointly Ownad Property (Schedule F) (6)
7. Trlnsflrl (Schedul. GJ (7)
8. Tot.l AI.lt.
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funaral Expans.s/Ada. Costs/Hlsc. Expanse. (Schedule H) (9)
10. D.bls/Harlg.g. Ll.bl1111.s/Ll.ns (Sch.du1. I) (101
11. Total Deductions
12. Net V.lue of Tax Return
13. Charitable/Gavarn~ent.l aequests (Schadule J)
14. Net Value of Estate Subject to Tax
NOTE:
) CIIANGED
.00
.00
.00
.00
43.796.17
.00
.00
IB)
7,659.09
.00
(11)
(12)
1131
(14)
NOTE: To Jnsure prapar
credit to your account,
.ub~it tha upper portion
of thJ. forn wJth your
tax pay~ent.
43.796.17
7.6~9 09
36,137.08
.00
36.137.08
If an assessment was issued previDusly, lines 14, 15 and,or 16, 17 and 18 will
reflect figures that include the total of ALL returns assessed to date,
ASSESSMENT OF TAX:
15. Anount of LJne 14 at Spousal rate (1S)
16. A~ount of lJne 14 taxable at Llnaal/Cl.s. A rat. (16)
17. Anount of line 14 taxable .t Call.tera1/Cla.s a rat. 117)
18. Principal Tax Due
TAX CREDITS:
PAVHENT
DATE
09-17-96
AECEIPT
NUHBER
AAI46754
DISCOUNT (+1
INTEREST (-I
54.21
18.068.54 X .00=
18.068.54 X .06=
.00 X .15=
llBI
AHOUNT PAID
1,029.91
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOA CALCULATION OF ADDITIONAL INTEREST.
.00
1,084.11
.00
1.084.11
1,084.12
.0ICR
.00
.0ICR
( IF TDTAL DUE IS LESS THAN II. NO PAYHENT IS AEQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICRI, YOU HAV BE DUE
A REFUND. SEE AEVERSE SIDE OF TillS FORH FOR INSTRUCTIONS.)
RESERVATION I E.tat.. 0' d.c.d.nt. dying on or b,'or. O.c..o.r 12, 1912 -- I' any 'utur. Int.r..t In the ..t.t. I. tran,'.rr.d
In po.....lon or .nJay..nt to Cl... I Ccoll.t.rel) beneflclerl.. of the d.ced.nt .ft.r the .xplr.tloo 0' any e.t.te far
11'. or 'or y..r., the Co..onwe,lth hereby .xpr...ly r...rv.. the right to ,ppr,I.. end ...... tran,'.r Inh.rltanc. T.x..
et the lew'ul Cia.. I Ceoll.ter.l) r.t. an any .uch 'utur. Int.r..t.
PURPOSE OF
NOTICE.
To fulfill the r.qulre.ent. of Section 2140 0' the Inh.rltance and E.tet. T.. Act, Act 22 0' 1991. 72 P.S.
Section 2140.
PAVtE.NT.
O.t.ch the top portion 0' thl. Notice and .ubelt with your p.y..nt to the R.gl.t.r 0' Will. prlnt.d on the r.v.r.a .Ida.
--"eke chick or .on.y ord.r p.y.bl. tal REGISTER OF MILLS, AGENT
All p.y.-nt. r.celv.d .hell flr.t be eppll.d to eny Inter..t which .ey b. due with any r...lnd.r appll.d to th. t...
REFUND CCA). A ra'und 0' . t.. cr.dlt, which wa. not r.qu..t.d on tha Te. A.turn. ..y be r.qu..ted by co.pl.tlng en "Application
'or A.fund of P.nn.ylvanla Inh.rltanc. and E.tate Ta." CREY-lSIS). ApplIcation. .r. avallabl. .t the O'flc.
of tha Regl.ter 0' Will., any of tha 25 Rav.nua DI.trlct Offle.., or by ceiling tha .peclal 24-hour
an.warlng ..rvlc. nuaber. for for.. ord.rlngl In P.nn'Ylvanle l-100-S62-2050, out.ld. Plnn.ylvanla and
within lac.. Hlrrl.burg .re. (717) 717-1094. TOO' C7.,) 112-2252 (H..rlng I.p.lr.d Only).
OBJECTIONS. Any p.rty In Int.r..t not .atl.fl.d wIth the eppr.I....nt, .Ilowanca or dl..alowanc. of d.ductlon., or ........nt
of tex Unc1ucllng discount or IntarasU II .holln on this Hotlca .u.t objlct within .bty UO) d.y. of racalpt of
thll Hotlca by.
--written prot..t to the PA O.pert..nt of A.v.nu., Bo.rd of App...., O.pt. 211021, Harrl.burg, PA 17121-1021, OR
ualectlon to hIve the ..thr deteraln.d at audit of the account a' the p.nonal raprallntat1v.. OR
--appeal to tha Orphan.' Court.
AD"IN
ISTAATIVE
CORRECTIONS.
Factual .rror. dl.cov.red on this ......'.nt .h~ld b. addra...d In writing to. Pi D.pert..nt 0' Alvanua,
Bureau of Individual T...., ATTHI Po.t '......ant A.vlaw unit, D.pt. 210601, Herrl'burg, PA 11121-0601
Phon. (117) 117-6505. S.. p.g. S of the bookl.t "In.tructlon, for Inheritance Tax Alturn for I AI,ldlnt
O.c.dlnt" (REY-ISOI) far an ..planetlon of edllnl.tratlv.ly corractabl. arror..
DISCOUNT.
If any t.. dul I. p.ld within thr.a (5) caland.r .ooth. .ftar the d.e.dant., daath, a flva parcant (5X) dl.count of
tha tax paid I. allowed.
PENAL TVI
Th. ISX te. e.n..ty non-p.rtlclpatlon p.nelty I, eoeputed on the tot.l of tha ta. end Intere.t .......d, and not
p.ld b.for. Januery II, 1996. the flr.t dey eft.r the and of the te. eanl.ty p.rlod. This non-p.rtlclp.tlon
p.nalty I. appeal.ble In tha .e.a .ann.r and In the the .,.. tl.. p.rlod a. you would app.al the t.x and Int.ra.t
that ha. b.en a..e..ad a. Indicated on thl. notIce.
INTERESts
Intare.t I. charg.d bag Inning wIth 'Ir.t dey of d.llnquency, or nln. (9) .onths end on. (1) day fro. the data of
daath, to thl date 0' ply..nt. Ta_.. which b.caaa d.llnqulnt befar. January I, 1912 bl.r Int.r..t at the rata of
sIx (6~) p.rcant plr annu. calculated at a dally r.te of .00016~. '11 texe. which b.caa. d.llnquent on and aftlr
Jenu.ry 1, 1912 will baar Int.r..t at a rete which will vary frol cllandlr y.er to cal.ndar year with that rat.
announc.d by the PA D.part.ent of R.vanuI. Th. appllcabla Int.r..t ret.. for 1912 through 1997 ar'l
!!!! Tntarllt Rllt. Dalh Inter..t Fllctar !!!! Interllt Aate Dally Interllt Fllctor
1982 20jC .000541 1917 .~ .0002"
1915 In .0004S1 1911-1991 11~ .oonol
1914 IU .000SOI 1992 .~ .0002"
1915 lSX .000556 1995-I99" 7~ .000192
1916 lOX .000274 1995-1997 .~ .000247
"Intere.t II c.lculated .. follow.~
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
_.Any Hotlca I..u.d aftlr tha tax beco... dellnqu.nt will r.flect en Int.r..t calculation to 'Ift.ln (IS) days
bayond the data of the "'I....nt. If Ply'lnt I' .ad. aft.r thl Int.r..t co.putetlon date .hown on the
Hotlce, Iddltlonal Int.ra.t au.t b. calculatad.