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R. ERIC PIERCE
ATTOI/to.lV AT LAW
7S CEDAA AVE.. P.O. BOX 776
HERSHEY. PENNSVlVANlA 17lW
717/633-86112
FAX 7171&33-1228
June 18, 1996
PA Department of Revenue
Bureau of Individual Taxes
Inheritance Tax Division
Dept. 280601
Harrisburg, PA 17128-0601
RE: Helen K. Byers (deceased)
55' 203-10-9621
Date of Death: 3/27/96
To Whom It May Concern:
Please be advised that this law firm represents the
above-referenced matter.
We herewith submit a total tax payment of $1,001.18 as
a result of her fifty (50%) percent ownership interest in
two (2) Fulton Bank accounts totaling $17,564.42, held
jointly with her son, Russel 5. Byers.
Please accept the enclosed draft as payment-in-full of
her tax consequence. Should you have any questions or are
in need of any additional information, please do not
hesitate to contact our office.
REP/vlp
Enclosure
. tr~ly~rs,
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COMMONWfAI". or rfNNS\'lVA~4JA
UfPARIMltH or RfVfUUE
Ofr, 210601
tlAlIlllSIURG, p", 111180601
OfCfDWTs NAI.t(-ilA5T, flRmiioM'D
Ilyers IIden
FDA OATIS OF DIATH AnlA 12/31/91 CHICK HUI
IF A SPOUSAL
POVIATT CAlDIT IS CLAIMID 0
FIll NUMIIA
2196-0679
COUNIY CODE
lilUliffil's COMfll( rrnnith
Nessillh Villll!;e
Remainder Return
(lor dolo. a' doo,h p,lor 10 12.13.02)
fedora I ellal. Tax
Relurn Required
To'ol Numbor a' Solo OOpO,;1 00.0.
INHERITANCE TAX RETURN
RESIDENT DECEDENT
(TO BE FILED IN DUPLICATE
WITH REGISTER OF WILLS)
YEAR
__IWM~!B
(17)
987.59
-------
(20)
(20A)
(20B) _______
----
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20. If lino 17 iI groo'or ,loon lino 18. onlor ,100 diffo,onco on lino 20. Thil i1lho TAX DUE.
A. Entor Ihe 1I\lor'I' on Ihe balance duo on lins 20A.
O. En'o, ,100 10'01 01 lino 20 and 20A on lino 20B. Thil i. 1100 BALANCE DUE.
-- Mok. ChICk Poyobl. lor R.gI.lor 01 Will., Ag.nt
.. BE SURE TO ANSWER ALL QUESnONS ON REVERSE SIDE AND TO RECHECK MATH..
Undo, ponollio. a' po'jury. I dodo,o 'hall loa,. ",om;nod ,hi. ,o'urn. induding accompanying !Chodul.. and ,'o'omonh. and 'a 1100 10.., a' my ~nowlodgo oold bolio'.
illll,uo. CO"." and complolo. I dodo,o 1100' 011 real 01'010 loa. boon ,epo,'ed o"'ue morh, ,olue. Dedo,olion of p,eporor o'her ,loon the pe..onol ,eprolonloli,o I.
based on alllnformalion of which preparDr has any ~nawred9lt.
ITilNiWTol '~!'9JTsi~'irr o. ""NGAElU.N AlIoms. 712 North ElIst St. DAlE, I /(1.
y. ~ L. I ~'\L - lIumme1stown. PA 17036 u 10 ,9
1.,Au,for,; ;;om,. rr.')jfPifltfllATfvr--Atffi;m--n--cedar Avenue, P.O. Ilox 775 DA1!
:~'f~. -----_ __~~r_shey'_ PA _17033_ ________ {,(IO I~~
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SOCIAl" ~f(iHilfytWMlItjj-~- -----. - ~--
203-10-9621
J:~~~ ~f~~ _:T'~'~;~~'r'~
[I 2. Supplemonlol Ro'urn
Co.. Pennsy1vllnl1l
IJ ~. limilod E.,o'o
COIl"~ Cumber ll1nd
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!(J I. O,iglnol Re'u,n
[.1 40. Futuro 'nlorost Compromise
(la, dolel a' doolh oltor 12.12.82)
[J 6. Oocedonl Died Tellolo [I 7. Oocedonl Moin'oined 0 Ii'ing T,ult
(AlIoch copy a' Will) (AlIoch copy of Trulll
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO.
" M REI Pierce M 1m MAIliNG AOO.U!
I;. . r c 73 Cedar Avenue. P.O.
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Ilox 775
ffIT;;:oof.irNUMilA
( 717
I 533-8652
Hershey. PA 17033
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I. Rool Ello'o (Schedule A) ( 1)_
2. S'och and Bond. (Schedulo B) ( 2)__
3. Clololy Held Slock/Portne"hip In'oroll (Schedulo CJ (3)
~. MO"gogel and Nolol Rocol,oble (Schodulo D) ( ~)
S. COlh. Bonk Dopo.ih & Milcolloneou. Po"onol P,opo"y( 5) ~13. 83
(Schedule E)
6. lolnlly Owned P,opo"y (Schodule F)
7. T,on"~" (Schodulo G) (Schodulo LI
9. Tolal Gran Anets (talallinGI 1.7)
9. Funeral Expenses, Adminlslralive COlli, Miscellanoous (9) 1.154.00
E.po..o. (Schedule H)
10. Dob". Mortgage 1I0bililiel. lien. (Schedulo I)
II. Tolol Doduclion. ('o'ollinel 9 & 10)
12. Not Voluo of Ello'o(line 8 minullino 11)
13. Cho,i'oblo and GOYernmon'ol BoquO'h (Schodulo I)
I~. No' Value Sublectlo To. (lino 12 minu.lino 13)
.
16.459.83
987.59
( 6)
( 7)
(8) 17.613.83
(10)
?
/
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I
1.154.00
16,459.83
(ll)
(12)
(13)
(I~I
15. Amounl or line lA loxoble at 6% rate
(Includo ,oluo. f,om Schedulo K or Schedule M.I
16. Amoun! of line IA taxable 01 15% role
(Includo ,oluel from Schedule K or Schedulo M.)
17. Prindpolto. due (Add lodrom lino 15 and from Ilno 16.)
18. Credih Spousal Poverly Credit Prior Parmonh Oiscou"'
+ 1,001.18 + .057-
19. If Ilno IB il grooler than line 17. on'er 1100 dil/eronco on lino 19. Thil II tho OVERPAYMENT.
UOltliT:n!lltl,'l,.'...I.II..I....IJ.L'l,J.t't.t,...liJl'I'J":T:l':f........l.J.....'I.~..U.i'lJI~
(IS) 16.459.83
x .06 =
(16)__
x .15 =
'nlo,osl
(18) -LJ1.5], 24
(l9) 63.65
-------
PLEASE FlU: TillS ItEI'OItT WITlIIN TWO \'EAI{S OF DATE OF DEATII IU:(;AIUILESS OF
TilE STATUS OF TilE ESTATE. IF ESTATE IS NOT COI\II'LETED, FILE n 6,12 FOI{I\I YEAIU.Y
UNTIL COI\II'L1~TION
STATUS REPORT UNDER RULE 6.12
Name of DeceLlenl: lIu I UIl Il, !lyu I'M
Dale uf Dealh: Hareh 27 , 1996
Will Nu.:
Admin. Nu.: 2196-0r,79
Pursuanttu Rule 6.12 uf the Supreme Court Orphans' Courl Rules, I report the folluwing wilh respect
10 completion of the adminislration of the above-captioned eslate:
I. State whether aLlministration of the estate is complete:
X
Yes No
2. If the answer is No, slale when the personal represenlalive reasonably believes
that the administration will be complete:
3. If the answer to No. I is yes, stale the following:
A. Dill the personal representative liIe a final account with the court?
Yes X No
B. The separate Orphans' Court No. (if any) for the personal representative's account
is:
D.
Did the personal representative state an account informally to the parties in
interest? Yes No
Copies of receipts, releases, joinders and approvals of formal or informal accounts
may be liIed with the Clerk of the Orphans' Court and may be auached to this
report.
y-.If2-J///.I#"!,.e.y ~
Signalure
C.
Date: r),u /c1 c;
Russell S, Byers
Name tPlca5c type or print)
712 North East Street
IIllmmelstown. Ph 17036
I\UUIC55
(717) 566-2232
(MAII:rmt/AMJ)
T elephune No.
Capacity:
X
Personal Representative
Counsel for Personal Representative
RW..l7
'OA DAlIS 0' DIATHAmA 12/31/91 (HI(KUIA!
~ j'!) V INHERITANCE TAX RETURN ~o~::~yU~:~DIT ISCLAIMID 0
~. ':~":." RESIDENT DECEDENT ,iii NUM8IA
"""":::~'::'\~\',':,'~:,'~:~,'~,l:~^"'^ (TO BE FILED IN DUPLICATE 21<J(,-1l('7~
. 1I^",,~:r:~ }":f,\" ''',,'' .. . _ . WIT~ REGISTER OF WILLS) cOUtHY COUE
_._.___ rli{fr,rm\mllfll~IT;"II\T:'^IIf'Miflr,!rmm^II-- r,Tcrr.rm'\frn.ifii'infir,li\~'
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1.1 2. Supplomon'ol Rotu,n
Remaindor Rolurn
(fo, do'ol 01 doo,h 1',10' 10 12.1 J.021
Fedoral Estato Tox
Rorurn Requirod
Tolal Number of Solo Doposit Doxns
2113-10-9621
COUII'l_ GlIlIlb~rll1nd Co.. PennRylvania
OJ.
IJ 5.
1<11.
1'1 ~.
Oriuinul Rtllur"
I I duo ruluro Inlorns' Compromiso
Ifo, dolo. 01 doolh ofro, 12.12.021
LI 6. Oncodenl Diod Teslnlo [.I 7. Docedonl Maintainod a living T,ust
(AUoth copy 01 Will) (AUoch copy 01 T,ull)
ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO.
l1AMl REi Pierce CUMPlElEMAlWmADORESS
I r. ..r c 73 Cedar Avenue, I' .0.
Urnilad hlolo
_8.
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Box 775
fHlrii6H[ ijiiMBtR
lIer"hey, I'A 17033
(117
J. 533-8652
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I. Roal E"ole(Schedule A) (II -..----.....-----
2. Slockl ond Band. (Schodulo B) ( 21 --------.-..---------
J. Claloly Ueld StockIPa,'ne"hlp In,o,e.t (Schodulo q (J) ------.----
~. Mo"gogol and Note. Recoivabfo (Schodulo D) ( ~I ___m__..~...__._.__._____
5. Cosh, Bank Doposits 8. Miscellaneous Penanal Proporly( 5) _JLL6.ll.~~1--______
(Schedule E)
6. Jainlly Ownod P,operly (Schodulo FI
7. Tral1lf~" ISchodulo G) (Schodulo l)
O. Tolol Gron Anoh (tolallines 1.7)
Q, Funeral EJllpenses, Administrative COSh, Miscellanoous (9) 1,154.00
Exponlol (Schodule HI
10. Dobh. Ma,tgogo liobillllo.. lien. (Schodule I)
11. Tolol Dodutllon. (10101 Hnol 9 & 10)
12. Nol Voluo 01 E.talo (Hno 8 mlnu. Hne 11)
'3. CllOriloblo and Govornmental Boquash (Schedulo J)
14. Net Valuo Subjoct to Tox(Hno 12 minu. lino lJI
IS. Amount of lino U tmtahl" 01 6% role
(fncludo voluol from Schodulo K or Schedule M.I
16, Amounl or lino 101 laxoble 01 15% rolo
(I"dudo voluos from Schodule K or Schedule M.)
17. P,incipullu't duo (^ddtmr. f,orn line 15 and from Ii no 16.)
1 e. Crodits Spousal Povofly Credil Prior Payments Ohcounl
___.______ + ..!.!~~I-,.!.l!. +_--,-.Q?!"_ -
19. If lino 18 is grealor I~an line 17, enler Iho dilloronco on Ii no 19. This is Iho OVERPAYMENT.
UI:::J
20. If Ii no 17 h grooler Ihan Iino 19, enlor Iho differenco on line 20. This is 1110 TAX DUE.
A. Enlor Iho itUoresl on Ihe balance due on lino 20A.
(20) _________
(20A) ________.__.___._.
(20B) _.____
(6)-----------..---.-
( 7)____.
(81 17,613.83
(10)
1,154.00
16,459.83
(11)
(12)
(13)
(14)
16,459.83
987.59
(15) 16,459.83
x .06 =
(16) _____.___
x .15 =
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(171 ~l1.~'_59__._______
Inlerost
(10) _i,Q5J_~~_-
(19) 63.65
t Cttk here If you ute- tC!t1Uosflng u tofund of YOUt overpayment.
8. Enlllr Iho 10101 of Ii no 20 and 20A on line 208. This is Iho BALANCE DUE.
Mak~__C!,oc~ Payablo to: R'Slls~!r__of. '!YlIIs, Age!'~
.. BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND TO RECHECK MATH..
Und;;i~l!-nalli~1 of "nljury, I dlldore .hall "a\le ....ominod I"i\ fOlu,n, Including accompanying "he'dulos and Ilolemonh, and 10 '''e bell 01 my ~nowlodg" and belief,
ills hoe, COffect and compleln. I dodo,e 11101 011 reml fnlole "01 been Il!pa,led olllue mOlhl \lo1uo. Oedololion of plepOfer olhr than Ihe pellonol feprolOnlali\lo il
bOled on all informolion of which prl!polor hot any ~"owled90'
!;iUHAr-'fOfjif~-\OWLm~1inijHiOii[mRf'---AlJjjm"-7i2North East St. GAl! 'I 10
~ . '~{' r' "... f-jJ..~r:1/.ff:.I~I'-d.11 - '{'''_'_'i''.fwny~~~~e.~''town, ~~170~~._.___.__ ""{~'!~~--
:. tAU.. 0 rAf "",\~"Utl(Rlll^'t1HA;o rifATiv ,,11111;'>:1 73 Cedar Avenue, P.o. nox 775 VA
__o. :t~ \J _~ ________ _._~e.r~qhey '. I'A .I.~~!?____ u_ u.___ __ ...__ .___i!..!!O h~
.
""""""'''"',.
CQM\lOII'M:Al tH Of P[Ij',S'l VA/itA
IPlItERIIAtlCE tAX REIUAtl
R I pn NT
SCHEDULE J
BENEFICIARIES
ESTATE OF
FILE HUMBER
2196-0679
RELATIONSHIP TO DECEDENT
Do Hot Lilt TrIlltee{l)
AMOUNT OR SHARE
OF ESTATE
lIelen R. Ilyers
NUMBER
I.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS (Indude oulnghl spousal d,sl'ibulions)
Russell S. Ilyers
212 North ~:ast Street
lIummelstown. PA 170J6
Son
JJ l/J %
1.
2.
Patricia E. Aungst
llJ Graystone Drive
lIummelstown. PA 170J6
Daughter
JJ I/J %
J.
K. Delores Wise
221 lIanshire Rd.
lIummelstown. PA 170J6
Daughter
JJ l/J %
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II. ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 130F REV 1500 COVER SHEET S
(If lIlOIe space Is needed, Insert addillonal sheals ollhe same size)
15-/.~.1-1'/
BUREAU Of INDIVIDUAL TA~ES
UIIAI1ANCI lAX DIVISIOH
D.-PI. ll1GbOI
HARRISBUltC, PA 1/1l8-DbOI
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
c/
*
NOTICE Df INIIERITANCE TA~
APPRAISENENT, ALLDWANCE DR DISALLDWANCE
Of DEDUCTIDNS AND ASSESSNENI Of TA~
'''.IU,,, ", CI1.ftl
R ERIC PIERCE
73 CEDAR AVE
PO BOX 775
HERSHEV
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
09-20-1999
BVERS
03-27-1996
21 96-0679
CUHBERLAND
101
R
HELEN
PA 17033
f
A.ount R...itt.d
HAKE CHECK PAYABLE AND REHIT PAVHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iiE'v:is'4-j-EX-"j:jniff:m--NOTicEuOF--fNHEiiiiANCE-TAX-A-PPRAisEHENT-;-m.-OWANCE-ijli-----------m---
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF BVERS HELEN R FILE NO. 21 96-0679 ACN 101 DATE 09-20-1999
TAX RETURN WAS: I X) ACCEPTED AS FILED
I CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..I Est.t. (Schedule A)
Z. Stocks and Bonds ISchedule BI
3. Closely Held stock/Partnership Interest (Schedule C)
4. Hartg.ges/Nota. Receivable (Schedule OJ
S. Cash/Bank Deposits/HI.c. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule f)
7. Transfers (Schedule G)
8. Tot.l Assets
.00
.00
.00
.00
17.613.83
.00
.00
18)
III
121
13)
(4)
(5)
(6'
171
NOTE: To insure proper
credit to your account,
sub.it tha upper portion
of this for. with your
tax pay..nt.
17,613.83
APPROVED DEDUCTIONS AND EXEHPTIONS:
1,154.00
.00
Ill)
112)
U3)
U41
I .1 ~4 00
16,459.83
.00
16,459.83
9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule H)
10. Debts/Hart;.;e Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Govern.ental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
(9)
UO)
If an assessment was issued previously, lines 14, 15 and/or 16, 17 and 18 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSHENT OF TAX:
15. Amount of Lin. 14 at Spousal rat. (IS)
16. A.aunt of Line 14 taxable at Lineal/Class A rate (16)
17. A.aunt of Line 14 taxeble at Collateral/Cless 8 rat. (17)
18. Principal Tax Due
NOTE:
.00 X .00=
16,459.83 X .06=
.00 X .15=
118)
.00
987.59
.00
987.59
TAX CREDITS:
PAYHENT
DATE
06-19-1996
DISCOUNT 1+)
INTEREST/PEN PAID I-I
49.38
RECEIPT
NUNBER
AA146673
ANOUNT PAID
1,001.18
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
1,050.56
62.97CR
.00
62.97CR
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
I IF TOTAL DUE IS LESS THAN $1, NO PAYNENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORN FDR INSTRUCTIOHS.)
RESERVATJON. E.t.t.. of decedent. dylna on or before Dec.-ber IZ, I.az -- If ~y future Int.r..t In the ..t.t. I. tran.f.rred
In po.....lon or enJoyaent to CI... . Icoll.t.r.l) b8neflclarl.. of the dec~t .ft.r the a.plr.tlon of ~y ..t.t. for
Ilf. or for y..r., the C~alth hereby ..pra..ly t...rv.. the right to appr.I.. and ...... tranlf.r Inharltanc. T....
at the I~ful CI... a Icollat.ra.) rat. on any .uch futur. Int.r..t.
PURPOSE OF
tclTlCE.
PAMNT.
REf1.I(QICRh
OIJECTlONS.
AlliIN
JSTRATlVE
CORRECTJONS:
DISCQtJfT.
PENALTY:
INTERESh
To fulfIll the requlr..-nt. of Section ZI~O of the Inherltanc. and [.t.t. T.. Act, Act ZI of 199~. 17l P.S.
$action '1~0J.
Dat8Ch U. top portion of this Hottc. and .ut.1t ..lth your payaant to the Aaglst.r of Will. printed on the nv.n. .Ida.
....... check or MJnIY ordar' pay..l. to: REOISTER or MILLS, AGENT
A r.fund of a t.. credit, which .... not requa.ted on tha T.1ll R.turn, ..y be rltqutl.t.d by coapl,Una an "Appllc.Uon
for R.fund of P~.ylvenl. Inharltenc. and E.t.t. T.... IREY.l]I]). application. .r. 'v.llebl, .t the Offlc.
of the Ragl.t.r 0' Will., ~Y of the Z] R.venue DI.trlct O'flc.., or by c.lllna the spacl.1 l4.hour
en....rlng ..rvlc. nueblr. 'or 'or.. ordering: In Penn.ylvenl. 1-800.56Z-Z050, out.lde P~.ylvenla and
..Ithln local Herrl.burg .r.e 1717J 787-8094, TOOl l-aOO-447-]OZO IS.rvlc. for t..pay.r. ..Ith .peclel
hearlllll and .peaklng ne.d.).
Any p.rty In Int.r..t not .,tl.,led with the appral.a.-nt, allowenc. or dl.allowenc. of deduction., or .....l8Int
0' tllll I Including discount or Int.rllt) .. thown on this NoUc' MI.t obJ.ct ..lthln tidy (60) d.y. of rec.lpt of
thlt Notlc. by:
--..rltten prot..t to thl PA Oepert.."t 0' A.venue, loerd of Appe.I., Dept. lal021, HarrisbUrg, PA 17Iza-I021, OR
--.Iectlon to heva the ..tt.r det.nlned .t audit of the account of the plr.onIIl tapr..."t.Uv., OR
--~I to thl OrpNn" Cour t.
Factual arror. dl'cov.r~ on thl. ........"t .hould be addr....d In ..rltlng to: PA o.p.rt-.nt 0' R.venue,
Burleu 0' Indlvldu.1 T...., ATTN: Po.t A......."t A.vl... unit. Dapt. Z80601, Harrl.bura, PA 17128.0601
Phone (717) 787-6505. S.. peg. 5 of the bookl.t "In.tructlon. for Jnharltencl ". R.turn 'or. A,.ldent
Decedent" IREY-1501) 'or an ..planatlon 0' ldalnl.tr.tlv.ly corrlctabl. .rror..
I' any t.. due I. p.ld ..I thin thr.. (3) c.l.ndar aonth. "t.r the d.c.dent.. d.ath, I 'Iv. p.rcent 15%J dJ.count of
the t.. paid It .llowed.
ThI 15% t.. -.nI.ty non-participation penalty I. cu.putad on the tot.l of the t.. and Int.r..t .......d, and not
paid be'or. January la, 1'96, the flr,t d.y aft.t the .nd of the ta. ,,",.ty parlod. Thl. non-p.rtlclpatlon
penalty Is ..,p..labl. In tho .... aanner and In the the .... tI.. period .. you would eppeal the t.. .... Int.ra.t
that hi. been ......Id .. Indlcat.d on thl. notlc..
Int.r..t 1. charg.d beginning ..Ith 'Ir.t day 0' d.llnquency, or nine (9) .onth. and DOl (I) d.y 'roe the date of
de.th, to the dati 0' paY8.nt. T.... which bIe... delinquent before January I, It&Z be.r Int.rllt at thl rat. 0'
.Ix 16%) percent par annu. c.lcul.t.d at . d.lly rat. of .000164. All t.... which bee... d.llnquent on and .ft.r
Janu.ry I, 1.82 will beer Int.r..t .t a rat. wtllch ..III very 'roe c.l~r y..r to cel.ndar y.lt with that rat.
81'W'1CKnCad by the PA Depart...,t of R.venue. 1he eppllclbl' Int.r..t nt.. 'or 19aZ through 19t. Ira:
'!!!! lnt.rllt A.t. Dally lnt.r..t Factor ~ Int.r..t Aet. Dally Int.r..t Factor
1.8Z 20X .000Slta na8-19t1 IIX .000301
1983 16X .00008 1992 .X .000247
I... 11% .000301 1993-1994 n .0001.Z
..85 IS% .000:5S6 19CJS-I9ta 9% .000l47
I'" lOX .000274 1999 n .000192
1987 'X .000l47
--Int.r..t I. c.lculet.d a. follow.:
INTEREST = BALANCE OF TAX UNPAIO X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Hotlc. Issued .ft.r the ta. beeOll.. dellnqu.nt wll1 r.fI.et en Int.,...t calculation to flft.." CiS) day.
beyond the date of the ......-.ot. If pay..nt 1. ..de a,t.r the Int.r..t coaputatlon date .hown on the
Notlc., additional Int.r..t .u.t be c.lcul.t~.