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REV-1S48 EX AFP (12.9S~
. ~
COHHON~IAI TIl 01 PINNSV( VANIA " .', .
III PARTHI,Hl or Rl:liFNlJ!
lItJRrAlI Of INOI\lIIlUA\ lAin!; '.' .
!lIIlT. "80601 ~
lIARIlISIHlRG, flA IIll6-0601 ~-
,~I II ~ "Un
NOTICr. OF I1I11ERITANCE TAX
APPRAISEHENT, ALLOHANCE OR DISALLOWANCE
OF DEDUCTION~, AND ASSESSHENT or TAX ON
JOINTLY IIEl.D OR TRUST ASSETS
DATE 09-02'96
ESTATE OF HORNBAKER
RUSSEI.L
J DATE OF DEATH 06-30-95
COUNTY
CUMBERLAND
FILE NO.
S.S/O.C. NO, 203-10-2527
ACN
95147291
PATRICIA GOLDEN
208 W VINE ST
CHAMBERSBURG PA 17201
REMIT PAYMENT TOl
REGISTER OF WILLS
CUMBERLAND CD COURT HOUSE
CARLISLE, PA 17013
E--'Am~unCR;';'-l Hod '-~
~~~~=~~~~_ ~__'.~~~:..~-=-~~m___~j
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ..
II il"V; glili. Eif - ii F P-" f iF 9 i;Y - -.. - - - - - - - - - - - - -...... - - - - - - - -.. - - -. - - - - - - - - - - - - - -"" -.. - -. -. - -. -..... - - - - - - - - - - - - -..... --
NonCE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLV HELD OR TRUST ASSETS
DATE 09-02-96
ESTATE DF HORNBAKER
RUSSELL
J DATE OF DEATH 06-30-95
COUNTY CUMBERLAND
FILE NO. S.S/D.C. NO. 203-10-2527
TAX RETURN WAS, (X) ACCEPTED AS FILED. ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION, PATRIOT FEDERAL CREDIT UNION ACCOUNT NO.
ACN
95147291
29474-40
TYPE OF ACCOUNT, ()() SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 04-06-89
Account Balance
Percent Texeb1e X
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate X
Tax Due
653,9(.
o . 500
326.97
.00
326.97
.06
19.62
NOTE I 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 CRl"DITS:
i'PAYMENT -~EIPT'- --OISCOUNTCtT--- - AMO~~P;~D-- -1
I__.Y~__' NUMBER INTEREST (-) _
AT THE RATtS APPLICABLE AS OUT LINED ON THE BALANCE OF TAX DUE 19,62 I
-- - --- --- --- -. .~--- ---- j
REVERSE SIDE OF THIS FORM I INTEREST AND PEN. .79 :
!=:TOTAi. -DUE- - 1---::- - ---20.,,1 I
. IF PAID AFTER TillS DATE, SEE REVERSE FOR CAL.EULATION OF ADDITIONAL INTEREST. .
I IF TOTAL DUE IS LESS T11AN 11, NO PAYMENT IS REQlIIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" I CR!, YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF TillS FORM FOR INSTRUCTIONS. I
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PlJRPOSE OF
NOTICEl
To MiIlI tho roqulro..nt& 01 s.ollon gl" 01 th. Inh.r.ltan" .nd E,tat. To. Aot, Act gg of 199\. m ..S.
sootion 2140).
DataO' th. top portion 01 thl. Hotle. ,nd ,ubmlt with ,our pa,..nt to tho R..I.t.r of Will. p;lnt.d a" tho
rQverlo 9lde,
_~ Heko ohock. or money order plWftblll tol REGISTER OF WlI.LS. AGENT,
W "".an\O ...oalv.d ,hall lI"t ba oppllod to an' Intora.t whloh '" b. duo, with ony ro..I,\da" ,ppllOd to tho tox.
A rofund of' t.. orodlt, which w.. not "qu..t.d on th. to' "tvrn, '" b. roqu..t.d b, ooopl.lIn. on "Appllentlon
for R.fvnd .of Pon"sy,vanl. Inh.rltan" ",d E.tat. To'" (REV-""" .ppllo.lIon. ".. .voll.bl' ,t tho DffI.. of
tho R..I.t... of Willi, .n, of tho g3 R.,.nu. nl.trlel Dfflo" or bY c.lllng tho .p.clal g'-hour ."."rlng ..rvlc.
numbers for fOl'mB crdClrlngl In ponnsylVonla 1-800-!tlZ<?050, outside PonnllylV8nl~ nnd \oIlthln 10c81
Harrl'ibunl area (717) 787-609111 10011 ('1\7) l7Z-Z?'SZ (HClnrlng Impalrod OnlY),
PAVMENT:
REFUND (CR)1
DUCTlDHS' An' porty In Int.",t net ,,\I.fl,d with tho ,ppral""n" .lIvw.ne. or dl.ollow.nOO of d.duotion' or """m.nt
of to> <Including dloccunt or Int"..ll " .hown on thl. Hoti" ," obj.ct within .I,t, (6OJ dny. of roo,lpt of
thh Not!tle by:
--w..ltt.n pr.t..t to th... D..ort..nt of R...nu', ..ord of Ap."'" n.p\. "1021, Ii."I.burg, PA 111"-1"1, OR
--.Iootlng to h'v' tho "ttor d.t",'n.d .t tho ,udlt of .h. ",covnt of .h. p...sonol ropros,nt.lIve. OR
-'llPPGlll to thCl orphans' Court
AOHIN~
ISTRATlIJE
CORRECTIONS I
F80tUlll Brror5, dlllcoverod on thlll I:Issell!lmont shoulc1 bo ac1droi9li1d In \lirltlng tOI 11A Departlllent of IhllJonue,
.umu of Indlvldu.l T"". .nN, pos' '.......nt R.vl... Unit, DEPT. "0601, lIorrl.burn, PA 171,.-0601
Phon' (7\11 787-6505. s.. p.g. , of 'h. bookl.t "In.truotlon. for Inhorlt.nc, To> "turn for 0 Ro.ldont
Docodont" (REV~lSOl) for 8n B)(p18nlltlon of aclmlf\lstflltlv6lh corroctablG errors.
If .n, t" duo I. "ld within thro, '" c.londor ,cnth. of tor 'ho docodont'. do.th, ' flv' p...cont (5%1
dlsoount of ths ta)( paid Is nlloWBd.
Th. lS% to. .mn..lY non"p.rtlolpatlon pon.It' I' o",putod on tho tot,1 of th. t.. .nd Int"ost .......d, ond not
"Id b.for. J.nuorY 16, 1996, tho first day .ft" tho .nd of tho t" ,mn..I, porlod. Thl. non-portlclpotl,n
p.nollY I. .ppo.,.bl. In tho ,." m.nno" ond In tho tho .." limo p.rlod os YO" would opp..1 tho t.. .nd Int.r..t
thllt hi'" bellfl 8f11IBflOd 8& lndlc8tAd on Ulls notioo,
DISCOUNT:
PENAl TV:
INTEREST. Int"..t I. ol\or..d b.glnnlng with fl...t day of d.ll"qu.n", or nln. (9' month. .nd on. (ll dny
fro' tho d,to of d..th. to tho ..to ,f p...ont. To>" whIch b..... d.llnquont b.fo". J.n"or, " 1989
bll8r Interest at the rftte of six {lIiO psrr.ont psr ,mnurn colculatod at ~ dally rl'lts of .000164.
All t".. which b..... d.,l"quon' on or .f1." J.nvorY I, 1989 will bm lntorost.t. ...t. whloh will vor' fro'
,..I.ndor y.or to ,.I.ndor ,.... with 'h.t rat. .nnoune.d ,,, 'h' PA n.p".tm.nt of ,"vonu.. Th' .ppll"bl.
Interllllt rates for 1982 through 1'.196 arOI
1982
1983
1984
1985
1986
~-tnhrut
20X
16:<
11X
13X
lOX
1& Olllcul11tlld lit
,000546
,000436
,0011301
.000356
.00027(\
follo\olll
Voftr ~ntorOlt Rtlto Unlly Internt factor
1987 9X .000247
1988-1991 '11X .000301
191J? 9" ,000247
1993~ 19CJ4 7'1. ,000192
199~~1996 qX .000241
Voar Illterost Rat_ Dally Intoro&t.~
INTEREST = BALANCE or TAX UNPAID X NUKBER or nA~S DELINQUENT x DAILY INTEREST rACTOR
--An, Hotlo. I"".d .ft... tho t.. b...... d.ll,,"u.nt will ...n.,t .n In"r..t o.'cUl.tlon to f1ft..n (I" d."
boyon" tho d.,. uf tho ........nt. If ,,,,,.nt I. ..d. ,'''r tho Int.",t oo.putotl,n d.to .hoWn on Ih.
Notlc., 8ddltlonnl Int.I'ut mUlt b. CI\lcull'ltod.
1)1
: ti
CI,
ell
PAYMENT I
Detach t.... top partiDO of this Notic. W'IC1 .ubIIlt wlth )'OlJr flly..nt .ade plynble tc the n... and edclrlil
printed on tM rey.r.. .Ide.
If RESIDeNT DECEDENT uke chick or loney or-der PIYlbiltol REGISTER OF WILLS, AGENT.
If NOH-RESIDENT DECEDENT .utk. check or ltOMy order pillyabll t(ll COMHONWEAl TH OF PENNSYLVANIA.
All ply.."t. receiv.d .hlll be applied fIr.t to any Inhr..t which II)' bel due with IllfW ruaJnd.r appli.d to the tax.
REfUND (CR): A r.fund of I tal( credit, which 10411' not rllquuted on the TIllC Return. .IY bl rlque.Uld by COlIPlet1ng an
"Applic.tlon for R.fund of Plnn.ylVlf'lh Inhtlrttl!lf'lC' and E.t.t. TalC" (RElJRl!13l. Appllcatlon..re IIIV8llabl. It
the Offic. of ttt. Reght.r of Wlll.~ any of the 25 Revenu. Ohtrlct Offlc.. or frOll the DepartHnt'e 24-ho!Jr
an....rlnll ..rvlo. rlUIIb.,. for for.. ordering: In P.nn.ylvanil 1-800-362-2050, outsld. Plnn.ylvanl'
and within loc~1 H.rrl.burg ,re. (717) 787-8094, TOOl (717) 772-22SZ (H.arlng Iapllred only).
REPlV TOI
QuI,tlon. r.gardlnt error. contained on thl. notice .hould b. .ddr....d tOI PA Depart-.nt of R.venue, lur.eu
of Incllvidual TIXII, ATTNI Po.t A.....lIIOt RIVIIN Unit, Oept. 280601, HarrisbUrg, PA 1712S"06nl. phone
(717) 787R6505.
DJSClXMT I
If an).! tax due II Plld within thr.. (3) ctIlendar IIOnthl aft.r ttt. decltd.nt's death, II flv. fMwe..,t (5:0 dhcCMoflt
of the te,x paid II Illow.d.
PEHAl TVI
ThtI 15:< talC .....sty non-partlclp.Uot, P4H\8lty is cotlPYtltd 01"1 thtl tohl of the talC Gnd Int.,..t ......ed, end not
paid b.fore January 11, 1996, the flr.t day after the Wl<I of tM talC ...,....ty period.
INTEREST;
Int.rut 11 charged beglnn~nll .,ith first day of deli~y, or nine (9) eonth' lInd OM (1) day fro. t'he data of
dNth, to the date of PlYHnt. Tall.1 whloh bee.. delinquent bafore January 1, 1982 bur lnt.r..t at the retl of
'IK (6~) pare..,t per annul ~alculatld at ft dally rat. of .000164. All taKe, which bacft.. d.llnquent on and aft.r
.'....ry I. 19a~ will tHlar Intere.t at II rat_ whIch will vary frol cll."dar YI.r to cel.ooar y.ar with that rat.
announc.d by the PA Depert..,.t of Ravenu.. Th4 appllcabla Inter..t rat.. for 1982 through 1996 ftr~l
Vaar Inter..t Rata D.Ily Inter..t Factor V..r Intara.t Rlt. Dally Int.r..t FlOtor
1982 20~ .OOOS48 1987 9! .000247
1981 16~ .000411 19&&-1991 It:( .000301
1984 In: .000501 199' 9! .000247
19&5 U~ .OO03S6 1995-1~ ,! ,000192
1986 10i( .000274 1995'.1'196 9! .000247
--Intara.t 11 oalculated II follotUll
INTEREST . BALANCE OF TAX UNPAID X NUNBER OF DAYB DELINqUENT X DULY INTEREST FACTOR
--Any Notle. 1..UId .ft.r the tlK blC~' delinquent will rafllOt an Intar..t c.lculetlon to flft-.n (1~) daw'
beYond ttMI data of the ........nt, If PI)'Mnt I. .... after the Inter..t cOllPUtltlon data Ihowr1 on the
Notle., additional Int.ra.t IUlt be calculated.
PAVMENT I
D.t~h tt~ top portion of thll HotJce ~nd IUb~lt with ~our pa~..nt .ad. payabl. to the na.. and addr...
printed on the re.....r.. IJd..
If RESIDEHT DECEDENT lakl check or .oney order paYable tOI REGISTER OF WILLS, AGENT,
If HOHwRfSIDEHT otCEDEHT Mlkl cheok Dr lon.y ordlr plyablt tCI COMMONWEALTH OF PENMSYl..VANIA,
All ply.ant. rec.i....d ,hill bl appliod fir.t to ~ny Int.rast which lay bt due with ftny r..alnder applied to the tlM.
REFUND (CR)I A r.fund of . tax or.dlt, which w., not requ..t.d on the Tax R.turn, lay b. requ..t.d by coapl.tlng an
"Application for R.fund of P.nn,ylvania Inh.ritano. and E.tat. Tax" (REV-1313), Applloationl .re avallabl. It
\n. Offlo. of t", R.gI,t.r of Will., any of the 23 Rev.nuI 011trict OffICI. or fro. the Dapart..nt'. 24whaur
anlw.rlng ..rvlcl nueberl for for., orderingl In Pwnn.ylvania I-BOO-362-2050, out.ld. P'nnlyl...ani.
and ..Uhin 10081 Harrisburg aru (717) 737-8094, TOO' (17) 712-2~52 <liearlng lapalrlld only).
REPLV TOI
Qu..tlon. rlluardJng error. ccntained on thl. notlc. .huuld b. .ddr....d tOI PA D.part.ant of R.....n~1 Bur.au
of Indlvldu.l TaK.'1 ATTNl PClt h.u...nt Revlaw Unit, O.pt, 230601, Harrltburg, PA 17128-0601, phcma
017> 167-UOS.
DISCOUNTI
If an~ tax due 1. p.ld within thr.a (3) c'l.nd.r lonth. aftar the dec.dlnt', death, 8 flVI p.ro.nt (S~) di.count
of the tax paid 11 allow.d.
PENALTVl
Th. 15% tax a.nllty non-parthl1patlon 'Ienatty II oc.pu'ted on the total of the tax and lntarllt a......d, and not
paid b.for. January la, 1996, the Urlt day after the end of the tax allM..ty periOd.
INTEREST I
Inter..t 11 oherged beginning with fJr~t day of d.linqu.noy, or ni~ (9) .onthl ana on. (1) day (rD. the d.t. of
dl,th, to the data of pay.ent. Tax.. whleh blea.e d.linquent blfor. January 1, 1982 blar Int.r'lt ot the rat. of
lik (6~) p.rc.nt p.r annul calculat.d at ~ dally rat. of .000164. All taKI. whlch bllca.. dlllnquant on and aft.r
Janu.r~ I, 1982 will b..r lnter..t at a rate which will vary frol oal.ndar yeftr to cal.ndar YI.r with th.t rat.
announclld by the PA Depart..nt of Rlvlnu.. The applicable lnt.rut r.t.. for 1982 thrcugh 1991 arll
Year Intlrllt Rate Dally Inhr..t Factor V..r lnterut Rat. DallY Inh,rllt Factor
1982 20% ,000541 1981 " ,0002.7
i 1911 16l .000418 1988-1991 11% .000101
/ 1984 11:< ,000501 199Z 9% ,000247
I 1985 m .00035' 1995-1994 1l .000192
19&6 10% ,000Z14 11)'5-1997 9l ,000247
nlntarllt 11 calcuh"l.d .. fOlJOWIl
INTEREST . BALANCE OF TAX UNPAIO X NUNBER OF DAYS OELINQUENT X DAILY INTEREST FACTOR
w-Any "oti~. 'I.u.d aft.r thl tft~ b.~o... d.lln~.nt will r.fl.ct an Intarl.t o.loulatlon to fift.an (IS) dly.
b.yond the dati of the ........,t. If paYllnt 11 .ltdl aftar the Int.r..t co....t.Uon d.t. .hown on the
Notlo., IMkIlttonal Inhrelt lIUlt bl calcullt.d.