HomeMy WebLinkAbout96-00617
COHHONWEALTH OF PENNSVLVANIA
DEPARTHENT OF REVENUE
-
BUREAU OF INOIVIDUAL TAXES
INHERtTAHCE TAX DIVISION
DEPT. Za06Dl
~lSIURC, PA 17128-0601
NOTICE OF INNERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AHD ASSESSHEHT OF TAX
1"0\,.,(1 "'1".'"
11-19-96
FRAZIER
06-14-96
21 96-0617
CUMBERLAND
101
EDWARD HOWLETT
PO BOX 878
WELLSBORO
ATTV
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
A.ount Re"ltt.d
SUSAN
PA 16901
CUT ALONG THIS LINE
HAKE CHECK PAVABLE AND REMIT PAVMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
... RETAIN LOWER PORTION FOR YOUR RECORDS ~
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<;\.:-~~~ INHERITANCE TAX RETURN
~,.:;; RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
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Church of God 1Jur~in'l 1I0llle
OAt!O'IIUH Carlisle, PA
170-24-6652 ) II IJ 9[/4 10 /."J.7//'/CI.' c"....
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$Oc;Al lIC~IIUT NU""'IU
! ..lS 1. O"91nal R.,urn
I fOR OATUOf OlATH A"IR 12/31/91 CHICK HIRE
If A SPOUSAL _
I POYIRTT CAlOrT IS CLAIMID ' ,
I fill NUMBER
ICOUNTY COOE a f YEAR C;
(,17
CtaDeN",. CO""Uf( .lOO'(U
NUM8e~
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1- .s. Limited Euat.
L 2. Supple menIal Return
Q,majnder ,~"Utn
(for dal'" 0; deoth prior to 12.IJ.a:;
federal Estal. To. R.turn ReQuulto
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05,
C '&0. Futur. Inl.t8.' Compromi..
(10' dor.. 01 doorh okor 12.12,821
- 6. aecedent Died rlsto,., C 7. Cecedent Maintained a living Trull
IAltoen CODy of WillI (Alto en CODY of Trustl
ALL. CORRESPONDENCE AND CONFIDENTTAL. TAX:INFORMATTON.SHOULD'BEDIRECrEo.TCt:.<"-",...;'l'" ..,,".:r~." .;.....:' ,.'
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1. Qeal ESfote ISch.aul" .J-I
2. Sroclu and i50nds (Schlaui, 31
J. C:oselY Held Stock/Partnership Inflreu (Schedul. q
..s, Mortgage. and NOle. q.ceivobl. (Schedule 01
5. Cosh. 3on~ Deoollll & Miscellaneous j)ersonoJ Property
(Scneauie cl
6. Jointly Owned ProDeNy IScJ'teaul. F)
7. iron,'." {Scnedule GJ IScl'Ieaule II
a. TOfai Gron ~U'fs (Ioral Line. 1.7)
q, Funeral :xoenses. Administrative COlli, Misceiloneoul
E,1loenses (5ch.aullt H)
10. D.b,s, MOrtgoge liabilities, lien I {Schedul. IJ
11. Total Deductions {Iotollines 9 & 10)
I:. Ner Value of :Ilar. (line a ,",nus line t 1)
/13. C:.aritaal. and Gov4rnmentai a.que'" (Scnedul. JI
! lJ. Nel '!alue SUDiect!o TaJ( lline 12 minus line 13)
Sooulal Transfers lIar dafes of dealh after 6.30.941
See Inmuoionl for Aoolicool. p.,cenlage an Revene (15)
Side. !Include values 'rom Schedule j( or Schedule M.l
Amount 0; Une 14 taJ(oble ot 6% rote 1161
{Include "alues from ScheClule K or Scnedule M.l
Amounl of line IJ 'a. able Of 15% rOla (17)
{Inclueie ...aluel from Scnadull K or Sch,dul. M.l
?rlncipallalit duelAdd 'OJ( from linel 15, 16 and 17.]
Credits Sooulal ?overty Credil Prior Poyments
+ 4 ?d~ qq+
_ 8. TOlal Number 01 SoIl Oeposit Ba"'8I
ICOM'lUr: 11"....UNO AoOOUU
P. O. !lox 878
WC11sboro, Pa. 16901
(I) nnnn
12 J nunc
1 J I
(J I none
(5 I ? r..7f] "0
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10 J 78.101,?8
(7) none
{Q I 6,095.70
PO} none
(a I
80.781.28
(111
P21
P31
I1JI
6,085.70
74,695.58
74 r.q~ ~R
X.__
74 (,q~ ~R
x .06 a
4.481.73
)( .15 ~
pal
Discount Int.,ell
?1~ 74_
PQ)
(20)
4.481.73
If Un. 19 is gnat., Ihon Un. 18, anI., Ihl diff.,..nce on Unl 20. This is Ih. OVERPAYMENT.
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'21. If line 18 is greater than line 19, enfl, lh. diFfer.nce on Une 21. Thil il the TAX DUE. 121)
A. Enler Ih. intere., on the balance due on Unl 21A. (21AI
8, Enro, ,ho 10101 of Uno 21 ond 21A on Uno 218, Thi. i. rho BALANCE DUE. (21al
M.ko Chock P.y.blo 101 Rogl.ler of Will., Ag~fl. S 4,245.99 on f i1 ing of Rctu rn.
,~.:.,.~ ~'BE'SURE TO-ANSWEJr: ONS:ONIl11lERSE;SlDe;AlmlO;REtIIE
Under plnalties of perjury, I dldar. Ihat I hall' uominad thil return, including accompanying sdIadull' and 110lemlnl', and to Ih. bl" 01 my knowledgl and beli.,.
il is tru., corr.ct and campi".. I declare lkal all real tltafa kal b..n reponler of lrue marke' valu.. Declaralian of pr.pare, olk., Ihan thl p.nonal reprlS.nlati\lft\
basad on aU information of which preDarer Mal any inowledq..
ilGNAru , ~US N U5~NSI.L Ie_ FILING ~UUIN IoDO_US OAt!
' , P. O. !lox 774 ,1~el1sboro, Pa 81
OIUS OAt!
~ox 878,I~e11sboro, Pa fll
196
.."'IJOIU.l'.111
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SCHEDULE E
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
, PI.al. Prin' or T,. .
FilE NUMBER
COMMONWUU'H 0' "NNS'flVANIA
IHHllnAHel TAX lnulN
IUlDINI DKIDIHf
ESTATE OF
Susan M. Frazier
(All property lelntl\""4'WMd with th. ."h. .f Suntlvonhlp mu.t be dllC'OMd on Sch.dulo '1
ITEM
NUMBER
DESCRIPTION
VALUE AT
DATE OF DEATH
1
Nursing Home Refund
2,678.00
TOTAL (AlIa .nler an Iin. 5. R.ca itulatianl S
2 678.00
(Attach additiOftaI8~- x 11- v...n if mof'ti 'paco i. "_.d.t
.""1_0. In....
~
~NWU.U'H 0' 'fNNSYlVANIA
tNHUIT.lNC! r.u 1m....
CUID!NT OfC!DI!Nr
I!STATE OF
Susan M. Frazier
Join' Nnant(.I:
NAME
A. ~largaret Brion
B. Jean Henricksen
C. John A. Frnzier
Jointfy-owned prap.rty:
SCHEDULE F
JOINTLY.OWNED PROPERTY
ADDRESS
07 Hope 'l'errace,
nrlisle, Pa. 17013
451 Hillcrest Dr
arlisle, Pa. 17013
P. O. Box 774
Wellsboro, Pa. 16901
I FILE NUMBER
RELATIONSHIP TO DECEDENT
Daughter
Daughter
Son
ITEM I LETTER DATE
FOR TOTAL VALUE
NUMBERl JOINT MADE DESCRIPTION OF PROPERTY DEC:l'S DOLLAR VALUE OF
I TENANT JOINT OF ASSET %INT, DECEDENT'S INTEREST
1. C ~itizens & Northern Bank
~hecking Account #30000431 3,113.91 50 1,556.95
2 C :itizens & Northern Bank
5avings Account # 0302584 5,383.65 50 2,691.83
3 A,B,C :ertif icate of Deposit
#0047015 84,000.00 25 21,000.00
4 A,B,C Certificate of Deposit
#0047140 90,000.00 25 22,500.00
5 A,B,C 5519 shs. Citizens &
Northern Corporation
Stock @ 22 121,418.00 25 30,354.50
TOTAL (A"o ...... on Iin. 6. ROCllp;'ulorionl S 78,103.28
(If mar. space i. ttlMded ins.n addmonal Ut"ts 01 some uu}
"""11 u. I'....
ESTATE Of
"
"
,
..
ITEM
NUMBER
~ I
I
'I
!
I
A.
B.
.t.
C.
1.
2.
3.
4.
5.
6.
7.
8.
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CCMNlOtotwfAU'H ell 'fNNSYLVA,..,.
INHflUU,,..C: :'.U 'f'T1J'N
'UIOINr OfC!DfNr
SCHEDULE H
FUNERAL EXPENSES.
ADMINISTRATIVE COSTS AND
MISCELLANEOUS ~peNSES
Ploa.o Print at Type
I FlU NUMBER
Susan M. Frazier
DESC~IPTION
AMOUNT
1.
Funetal Expen.e..
Tussey-Mosher Funeral Home
5,205.70
I.
Adminimatl". Cam:
Personal Repre.onlati.. Commissions
Social SeC'Jriry Numaer or Personal Reprosentati..:
Year Commission. paid
2.
Attarney F... .
825.00
3. Family exemprian
Claimant
Addre.. or Claim.:,t at decoden!'s death
SIreet Address
Relationship
Ciry
Slate
Zip Code
Probate F.e.
Mi.u/laneau. Expon....
Mary C. Lewis, Register of Wills
Filing Fees for Inheritance Tax Return
15.00
Misc. Expenses of Administration
50.00
TOTAL (Also ent.. an line 9. Recapitulation'
S 6,095.70
(If mare .paco i. needed, in.ert addItional sh..t. of same slzo.1
.....
Ilv.llun..J'l1
.
COMAIOHW'AlfH O' 'f..MInYANIA
IHM'I"AHCI 'A. lnul".
.nlOlH, OlelOI'"
SCHEDULE J
BENEFICIARIES
ESTATE OF
FILE NUMBER
Susan M. Frazier
ITEM
NUMBER
AMOUNT OR
SHARE OF ESTATE
NAME ANO ADDRESS OF BENEFICIARY
RELATIONSHIP
A. Taxobl. S.qu.su:
I.
Margaret Brion
107 Hope Terrace, Carlisle, Pa. 17013
SS" 187-12-1827
Daughter
INTEREST
IN
2
Jean Henricksen
451 Hillcrest Drive, Car1is1e,Pa 17013
SS" 171-44-5172
John A. Frazier
P. O. Box 774, We11sboro, Pa. 16901
SS" 166-20-8953
(See Schedule
F)
Daughter
JOINTLY HELD
ASSETS
3
Son
ITEM
NUMBER
NAME AND ADORESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
B. Charitable and Governmental Bequests:
I.
NONE
TOTAL CHARITABLE ANO GOVERNMENTAL BEQUESTS (Aha 1.lor on linl 13. RlCapilulalian) S
(If mare 'pace f, n..d.d, Inun addltlanalsh.... af lam. ,1181
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D NO. AA
184908 COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
OFFICIAL RECfl" . PENNSYLVANIA INHERITANCE AND ESTATE TAX
.
lniIlQUf'''4J
RECEIVED FROM:
ACN
ASSESSMENT r:w
CONTROL ~
NUMBER
AMOUNT
&
EDWARD HOWLETT ESQUIRE
Il' I
$11.0"
P 0 [lOX 878
WELLSBORO, PA
16901
'()(OHlIr
ESTATE INFORMATION,
!II FilE NUMBER
U 21-1996-0617
!II NAME OF DECEDENT (lAST)
i:iI FRAZIER SUSAN M
II DATE OF PAYMENT
iii POSTMARK E
COUNTY
SBN 170-24-6652
(FIRST) (Mil
CUMBERLAND
DATE OF DEATH
REMARKS
m TOTAL AMOUNT PAID
Sll.67
CW
SEAL
SUSAN M FRAIZER
C/O EDWARD HOWLETT ESQUIRE
CHECKII 4549
RECEIVED BY "
REGISTER OF WILLS
'. l I, _./ .."
J S10NAT4Rf
"'~~~""'!J ,'I
MARY C. LEWIS
REGISTER OF WILLS
l#
I
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COMHONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
~
*
BUREAU DF INDIVIDUAL TAXES
IHftlNI1AHC[ fAl( DIVISION
DIPr. :U.OI
tIARRISIUIIC, PA 11118-06111
NOTICE DF INftERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLDWANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
1".lh'1111, ."....
SUSAN
NOTE: To inJure proper
credit to your account,
sub.it the UPPer portion
of this forn with your
tax paynent.
80,781. 28
li.nQI; 70
74,685,S8
.00
74,685.S8
If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will
reflect figures that include the total of Akh returns assessed tD date.
ASSESSMENT OF TAX:
IS. Anount of Lina 14 at Spous.l rat. lIS)
16. A.aunt of Lina 14 taxable at lina.I/CI.s. A r.t. (16)
17. Anount of Lina 14 taxabl. at Collat.ral/Cl... 8 rat. (17)
18. Principal rax Due
EDWARD HOWLETT ATTV
PO BOX 878
WELLSBORO PA 16901
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
11-19-96
FRAZIER
06-14-96
21 96-0617
CUMBERLAND
101
AlIlount Re",! Had
M
MAKE CHECK PAVABLE AND REMIT PAVHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiEV:iS47"EX--AFP--ioi-'-9i;r-iioYicE-OF-YNHEiiifAN-CE-TAx-'A-ppiiiiisEifE'iir-,--,m-OWANCE-iili-----------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF FRAZIER SUSAN M FILE NO. 21 96-0617 ACN 101 DATE 11-19-96
TAX RETURN WAS: (X 1 ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1, Ro.1 E.t.to (Schodulo Al
2. stocks and Bond. (Schedul. B)
3. Clos.ly H.ld stock/Partnership Int.r..t (Schedul. C)
4. "ortg.ge./Notes Receivable ISchedule D)
5. Celh/8ank Deposits/Hisc. Personal Property ISchedulD E)
6. Jointly Owned Property ISchedule F)
7. Tran.fars (Schedule G)
8. Total A.sets
( I CNANGED
III
(21
IS)
(41
(51
161
(7)
,00
.00
,00
,00
2,678.00
78 , 103 .28
,00
(81
APPROVED DEDUCTIONS AND EXEHPTIONS:
9. Funeral E~pen.es/Ad.. Costs/Hisc. Expenses (Schedule H)
10. Dobt./Ho.tgogO LI.bllltlo./Llon. (Schodulo II
11. TotoI Doductlon.
12. Het Value of Tax Return
13. Charttabla/Govarn.ental Sequest. ISchedule J)
14. Het Value of eat.te Subject to T.x
(91
1101
6,095.70
.00
(Ill
1121
IIS1
1141
NOTE:
TAX CREDITS:
PAYHENT
DATE
08-08-96
,00 X .00=
74,685.58 X ,06=
.00 X ,15=
1181
RECEIPT
NUHBER
AA146613
DISCOUNT (t)
INTEREST (-I
223,47
AHOUNT PAID
4.245,99
PAVMENT MUST BE MADE BV 03-15-97*.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
· IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
.00
4,481.13
,00
4,481.13
4,469.46
11. 67
.00
11.67
I IF TOTAL DUE IS LESS THAN tI, HO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REflECTED AS A "CREDIT" ICRI, YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FDRH FOR INSTRUCTIDNS.I
l..d
AESEAVATIONI E.t.t.. of d.c.d.nt. dying on o~ b.for. O.c..bar ll, 1911 ~~ If .ny future Int.r..t In the ..tat. I. tran.f.rrad
In po.....lon or .nJay..nt to Cl... I (coll.t.r.l) b.n.flcl.rl.. of the d,cldant .ft.r the ..plratlon of any ..t.t. for
11f. or for yaar., the Co..onw..lth h.r.by ..pr...ly r..arvI' tha right to appr.l.a and .1.... tran.f.r Inh.rltanc. T....
.t the lawful Cl... I (coll.t.ral) rat. on any .uch future Intarnt.
PtJRPOst Of
NOTlCEI
To fulfill the r.qulr..ant. of Sactlon ll~D of thl Inh.rltanca and E.t.t. Ta. Act, Act II of 1991. II P.S,
Section llItO.
PAVttENTt
aatach tn. tap portion of thl. Notlca .nd .ub.lt with you~ p.y.ant to the Algl.tar of Willa prlntld on the r.v.r.. .Ida.
--"aka check or .anly ordlr Plyabla tal REOISTER OF' MILLS, AOENT
All payaant. rlc.lved Ih.ll fl~.t b. appll.d to any Intar..t which '.y bl due with any r,..lndl~ .ppll.d to thl t...
REFUND (CR) I
A r.fund of I t.. credit, which wa. not raqu..tad on the Ta. Alturn, .ay ba rlqua.tld by co~l.tlng ~ "Application
fa~ Aafund of Penn.ylvanl. Inh.rltanc. and E.t.t. T.." (AEV~1515). Application. arl .vall.bl, at the Offlca
of thl Rqhtar of Wllh, any of tha l3 A.venu. District Offlc.., or by calling thl .pecl.l l"~hour
an.varlng .arvlca nuabe~' far for.. o~darlngl In Pann.ylv8nla 1~IDD.56l-lDSO, aut. Ida Pann.ylvanla and
within loc.l H.r~l.burg ar.. (717) 117-ID94, TOOt (111) 77l-llSl (H..rlng J~.lr.d OnlyJ.
OIJECTIONSI
Any party In Intar..t not .atl.fled with tha .ppral..-.nt, allowanca or dl..llowanc. of deduction., a~ a......ant
of t.. (Including dl.c~t or Intar..t) .. shown on thl, Notlc. au.t abject within ,I.ty (60J d.y. of recalpt of
thlt Notlca byl
--written prata.t to the PA a.part,ant of A.vanul, loard of ApP..l., aapt, lllDll, Harrl,burg, PA
--.I.ctlon to hay. the ..tt.r dataralned at .udlt of the .ccount of the par.an.l rapra.antatlv.,
--appeal to tha Orphan" Court.
17UI-lOll,
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ADltIH
ISTRATlVE
CORRECTlONSt
Factual .rror. dl.covarad on thl. .......ant .hoUld ba addra..ed In writing tal PA D.partaant of Ravanul,
IuralU of Indlvldu.1 T...., ATTNI po.t A.......nt Ravlaw unit, Dapt. lID6DI, Harrl.burg, PA 171ll-0601
Phone (117) 111~65DS. Sa. p.ga S of the bookl.t "In.tructlon. for Inharltanc. T.. Raturn fo~ . R..ldant
Decadent" (REV-1S01) fo~ an ..planatlon of adaJnl.tratlv.lY corr.ctabl. arror..
DIsceUUt
If any t.. due I. p.ld within thr.. (3) c.l.nda~ .anth. .ftar tha dacadant'. d.ath, . flva parcent (SX) dl.count of
thl tBlC p.ld It .Uowed.
PEHALTVt
The 15X tax .~.ty non-p.rtlclp.tlon p.n.lty I. coaputad on thl tot.1 of the t.. end Int.ra.t ......ed, and not
paid b.for. January II, 1"6, the flr.t day .ft.r thl .nd of the t.1C aana.ty p.rlod. Thl. non-p.rtlclpatlon
penalty I. app.alabl. In thl .... .ann.r end In tha thl .... tl.. p.rlod .. you would appaal thl t.. and Int.r..t
that h.. blan ......ed .. Indlc.tad on thl. notlc..
INTEREST I
Intar..t I. ch.rg.d b.glnnlng with flr.t day of dallnqu.ncy, or nlna (9) .onth. .nd one (1) d.y fro. tha d.ta of
d.ath, to thl date of pay.ent. 'alC" which b.ca.. d.llnqu.nt bafora Janu.ry I, I'll b..r Int.r..t .t thl r.ta of
.1_ (6X) pare.nt p.r annue c.lculatad at . dailY r.t. of ,DODI6~. All talC.' which b.c... d.llnquent on and .ftar
Janu.ry I, I'll will b..r Int.ra.t at . rat. Mhlch Mill v.rv fro. cal.ndar y.ar to c.lend.r y..r with th.t rat.
announced by the PA D.part,,"t of R.v.nu.. Tha appllclbl. Int.r..t r.t.. for 1.ll through 19'6 .r.,
'2.!! Int.rut Rat. Dally Int.rut Factor ~ Int.r.st Rat. DlIlly Inhrut FlIeto,.
1911 lOX .DOOS4I 1'81 'X .DOOl"7
1985 lOX .DDnsa 1'88-1991 IIX .DOnDI
1'14 IIX ,GGUDI 1991 'X ,DDOlIt7
1'15 l!X .DDOU' 1995-1994 7X .ODDI9Z
1986 I'X .DD0l14 1995-1996 'X .OODlIt7
--Intar..t I. calcullt.d .. falloM'1
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
..Any Notlea luued .ftar the tllC b.co... d.lInquent will r.flact an lnt.r.st calcul.tlon to flft.en CIS) d.y.
b.yond the d.t. of the .......ant. If p.~ant I. ..d. .ft.r the Int.ra.t coaput.tlon d.'. .hown an the
Notlc., .ddltlon.l Int.r..t au.t b. c.lcul.ted.
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PAM"'I
DetKh the top portion of this NoUu and .utMlt with your paYHnt altdtl payBbla to thl nu. and eddr...
prInted on the ravar.. .1~.
If RESIDENT DECEDENT ... check or ltONIy order payable ten REGISTER OF WILLS, AGENT.
11 NOH-RESIDENT DECEDENT aeka check or ~y order pI.,lbll tal COHHOHWEALTH OF PENNSYLVANIA.
All PI,.."t. r.c.lved sh111l be applled flnt to ."y Intar..t which NY M dUe with My ,....Ind... ..-plied to the tl..
RffUND (CAli A ,..,\rId of . tax endSt, which .... not requested on the Tax R.turn, ..y be requested by co..-lat1ng en
-applicatIon 'or Refund of Pennlylv."l. Inheritance .nd Elt,t. Ta.- (REV-IllS). applIcation. ar. avallabl. at
the Of,lc, of the Regilt.,. of Willi, 8nY of the Z3 Revenue DI.trlct Dfflc.. or fro. the Depart""t" Z4-hour
.".~rlng servlcl ~,.. 'or lor.. o"derlng~ In Pennlylvanla 1-8aD-S6Z-ZDSD, out,lde PennlylvBnle
~ Nlthln local H.rrlsburg .r.. (111) 181.8094. TOOt Cl11) 112-2252 CHeering I~.lr~ only).
REPLY TDI
au..tlon. reg.rdlng .rrar. cant.ln~ an thl. notle. .hould be addr...ed tal PA o.p.rtaent of A.venue. Bur.au
of Indlvlduel t..... AllHI Po.t A......-nt R.vl.. ~It. Dept. 210601. Harrl.burg. PA 11121.0601. phone
Un) 7117.6505.
DISCOUNT.
If ...y tax due Is p.ld Nlthln thr.. CS) calender IIOf1thl an.r tM dK.antOI d..th. a flv. p.rc...t C5:0 discount
of the t.. p.ld Is IUowed.
PEKAlTYr
The 15% t.. .-ne.ty non-p.rtlclpltlon pen.lty II eoeput~ on the tot.1 of the t.. end Int.r..t .......d. end not
plld bIIfor. JMUllry II. 1996, ttM flr.t d.y aft.r the end of the tex -...ty period.
INTEREST.
Int.r..t I. charged beginning Nlth flr.t day of delinquency. or nine (9) eonth. and on. CIl day frol the date of
death. to the dlt. of pa,..nt. telt.' which ~ d.ll~t bIIfor. January I. 1912 b..r Int.r..t .t the rat. of
.1. C6%) percBnt per BnnU8 calculat.d .t . dally rat. of .0001~. All t.x.. which bee... d.llnquent on end .ft.r
J....ry I. 1982 wUI bur Int.r..t at . r.... which ..UI v.ry fro. c.lendar y..r to call1nd.r y.1It ..lth that rat..
announced by the PA Depart.ent of R.v~. Th. appllcabl. Int.r..t ret.. far 1982 through 1991 ar.r
V.ar Int.r..t Aat. Dally Int.r..t Factor V.ar Int.r..t A." DIlly Int.r..t Factor
19.Z ZDX .0005". 19.' .X .OOOZU
1915 lOX .000411 19n.I991 11;( .000301
19.. lU . DOnDl 1992 'X .OOOZU
1985 UX .DDn56 199].1994 lX .000192
1.16 lOX .00027" 1995-1997 'X .0002ft7
ulnt.r..t I. cllcul.t~ .. foUOt'II
INTEREST ~ BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hatlc. 1..UId aft.r the te. becoae. delinquent NIII r.flect Bn Int.r..t calcul.tlon to flft.Bn (15) day.
beyond the d.t. of the .....lIMnt.. If p..,.."t It NdI aft.r the Int.r..t coaput.Uon da" .heMIn an the
Hatlc., additional Int.r..t au.t be c.lculated.