HomeMy WebLinkAbout96-00695
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I FILE NO. 21" '" .
ACN 96135366
DATE 08-29-96
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INFORMATION NOTICE
AND
TAXPAYER RESPONSE
67.::-'
~
COI'IMONWrAl lit 01 PFNNSVlVAH'A
Of PAHIMOH m RfVf.Nill
I\WlIAU OF INDIVIOUAL lAll!:S
nlPI. :'8Qt.OI
HAHRISIHJRCJ, flA "128-060\
,
,
1)/1)('1./",/)
EST, OF RUBY D DEBUAORD
5.5. NO, 162-48-2472
DATE OF DEATH 11-24-94
COUNTY CUMBERLAND
TYPE OF
ACCOLlNT
[J SAVINGS
r--.,
IXJ CHECKING
[OJ TRUS T
[J EERTIF.
I}
( l
SHIRLEY R GRAMM
2 VISTA DR
NEW CUMBERLAND
(;I
P~\h070
IlEHIT PAYHENT AND rORHS TO,
REGI~TER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
PNC BANK has provided tho Dopartmant with tho In/orm8tJon listed below loIhlch h8S boon Ul>lId In caloulatIng thll
potential tR)( duo, Their records Indloate thllt at the d88th of tho above decedent, yoU worll 8 joint ownor/bonMlclary of this account.
If you f081 this Inf.:.rlllstlon Is Incorrect, ploass obtaIn writton corrGctlon from the financial Institution, ,,'tach 8 copy to this form
and return It to the Ilbove addrflS9, Thh nccount Is ta)'clblrl II'l6Ccordance with the Inheritance TllX laws of tI:".I Commonwealth of PonnsylvlInlfl.
Questions mBY be answ8r8d by ceiling (71/) 7b7'b~ll,
COMPLETE PART 1 BELOW II II II SEE REVERSE SIDE FOll FILING AND PAYMENT INSlRUCTIONS
Account No. 5140015215 Dah 01-01-78
Established
Account BalancI
Percen't Texabh
Amount Subject to
Tex Rat.
Potentiel Tax Due
x
4,',41.41
16.667
740.25
.06
44.42
TAXPAYER RESPONSE
RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE
To Insure propor credit to your acco\mt, two
(l) coplos of thIs notlco must accompany YOUf
payment to thR Roglstor of Wills, Make check
payable to: "Roglster 0' Wills, Agent".
x
HOTE: If tal< paYflllmts oro mado within threCl
(3) months of the decedent'~ date of death,
YOU may (jeduct a 5% discount or tho tal< due.
Any Inh9r I tonce till< due will bflcome delinquent
/lIne (9) 1II0nths aftor the dllte of dallth.
Tax
PART
COI FAILURE TO RESPOND WILL
r CHECK -1
lONE
L BLOCK I
ONLY
A, 11if The abovo Inforfllatlon flnd tClX dU8 Is corr9ct,
.ltf I. Vou !IIIlY choose to f1:!mlt pllyment to thl! RQglstor of WHIs with two copies of this naticll to ohtaln
a dlscolJnt or flvold intenut, or you may ChllCk bo)< "A" and roturn this notlcs to the Reghitllr ot
lolllls flnd an offlcllll ilS595SflIent will he issued by th& PA Oepartlllflnt of Rev9nue,
8, D Tho flhovo assot hllS boon or will he r9Ported and tax paid with tho PflnnSY!Vlm!n Inherlt<lnco Tax rot.ll'n
to bo fl19d by the decadent'~ represontntlvo,
c, 0 Tho nUOVO lnformlltlon ls Incorr8ct and/or dobts ilnd donuctlons wero rudd hy YO".
Vou flIU$t comp!et9 PART i21 find/or PART 131 bo!ow.
l~-! . l........J
If you indicate a different tax rste, please state your
relationship to deoedent: ____~__._._
OFFICIAL USE ONLY 0 AAF
PA DEPARTMENT OF REVENUE
PART
~
!^"!
LINE
RE'!'~ IC'!" . ~~~DI,.,I'!,~,'!"~a~
1, oat. Established
2, Account Balance
3, Percent fax8ble
4, Amount Subject to Tax
5. Debts and Daduotion~
6, Amount Taxable
7, lltx Rate
8, Tax nUl
t:.'r' '!',^.X O~! ~If.':r~~ ',!,~I}~T .^.":'':'''~1~!'!'9 P/\D
1 1
2 2
3 X 3
4 4
5 5
6 6
7J 7
8 8
DEBTS AND DEDUCTIONS CLAIME~
PART
@J
DATE
PAID
PAYEE
DESCRIPTION
AMOUNT PAID
t- -l
I ::::::J
I
TOTAL (Enter on Lin. S of Tax Computation) $
.Yndar p~n.lti.s of perjury, I dlcler. that the
comp,,,,. to .}na be:t ,ff lilY /"OWhdge and bali.1,
, ' C "l/,( (I < / /;, , ,( .' ( ("jn'''',
~Ow1iTmE
"ects I hav. reported obove are true, corred and
HOME_ (~~.'-)_:~ ,7 -'/cI'/.7.?
WORK ( ). ',"'~ //
TELEPHONE NU~~~~ DATE
GENERAL INFORMATION
1, f AIl.URE TO RESPOND WILL RESUL T IN AN OFFICIAL T AK ASSESSMENT ..Ii th flppllcnlJlll Inter",t hllud on lnfurmfltlon
subllllthd bl/ the financial Institution,
2. !nherltnncII tnK bllCOIIIU dellnqulInt nlnll months "ftor thll decoclont'r. onh of cJonth.
~. 4 Joint 8CCDunt Is tllKahle ."." though the decedllnt'. nllllle wt\s uddod on II mftth~r of convRnhnce.
4. AOCDUnh (InolUtJlng tho It held b.twun husband ~md will) .Ihlch tho dllcodont put In Joint nAlIICIS within onll '1ur prlor to
ctlUlth !lrll fUlly t"xobl" a. trllnsfer..
5. Account. utllbllshlld jointlY bllhnuln husband IInd willi mora thfm on8 yellr prior to dellth ar. not tfl.>coble.
6. AccDuntl hllld by 1I declldent "'n tnlSt for" snother or others elrll to)(llblll fully,
REPORTING INSTRUCTIONS
PART
1
TAXPAYER RESPONSE
1. BLOCK" ~ If the Inforll\lltlnn !lod COlllputatlon In the rlot1<;Q arB corroct and deductions are not being cIalnled, jlllloe an ")("
in bloak "A" of ~ll1rt 1 of the "Taxpaver RuponsA" 'BotJon. Sign two C;Ophl6 nnd submit thftlll with your check for thlll lImo\Jnt of
tax to the RBOistflr of Wills of the cOlmtv Indicated, The PA Oepnrtment of RovenuQ ...111 issue Itn offlclnl aSfiUSIUlnt
(Form REV-IS48 EX) upon receipt of thll I'eturn from the Reglsti'll' of \tlllls,
2. 8LOCK 8 _ If the asset spec,\fled on this notlclI has beon or '01111 be reported and tax paId with tho Pennsvlvtlnlll Inheritance
Tax Return filed by thCl de!7lldont.',S reprosentlltlve, plltce an "X" In blocK "8" of Part I of the "Tflxpllver Responlle" sectIon, Sign one
COpy and return to the PA Depnrtment of Revonue, DUl'lIau of Individual TflXQS, Oopt 280601, Utlrr Isburg, PA 17126-0601 In the
envelope provided.
3, BLOCK C _ If the notice I,formlltion ls Incorrect and/or deductions are belnQ cltlimod, chock blooK "c" tlnd complete Parts 2 nnd 3
of Wllh of the county Indic!lted. The PA Dopllrtment of RAVI.,lue will Issue an official aSUlIlsment (Form REV-154ft EX> upon receipt
of the roturn frOlll the RegIster of Wllh.
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TAX RETURN - PART
2
TAX COMPUTATION
LINE
I. Enter
NOTE:
the date the account orlgln$liy was utabllshed 01- titled In the manner Q)(lstlng at dllte of d08tl1.
FOI' a ducedDnt dylnA I!lIfter IUIZ/a2: Accounts which the decadent put in joint nnmes within one (1) year of duth arG
taxable fully as transfers. How8ver, there Is an exclusIon not to exceed $3,000 por trBnsf8rQQ rO\JflrdlElls of tho velue of
the account or the number of accounts hald.
If" double !Isterlsk Pili) l'Ippears before ymlr first nl'l"'lI In the addrus portion of this notice, thCl $3,000 oxcluslon
alreadv hilt been dadul.ltod from thll !lCcount,balonco as rejlorted by the flnanchl Institution,
2:. Entar the total balance of the Ilccount including Intorest accruDd to the dtlte of dDsth.
3. The percent of the account that Is taxable for oftch survivor Is determined at follows:
A, The percent tIlxnble for joint esuts utllbllshed morl! thf," onw yottr prlor to the decedent's death:
DIVIDED BV TOTAL NUHBF.R OF DIVIDEn RY
JQ I NT OWNERS
Example: A joInt auet reghtered in the nnmll of
TOTAL NUHBER OF )( 100 PERCENT TAXABLE
SURVIVING JOINT OWNERS
tho decedent llnd two oHler perlions.
1 DIVIDED BV 3 (JOINT OWNERS) DIVIDED BY l (SURVIVORS) .. ,167 X 100
16,7% (r AXABLE FOR EACII SUIWIVOR)
8, The parcent tl'lxable for assets creatod within ono y8ar of the dQcedent's duth or accounh owned bv the decedent but held
in trust for flnolher indlvidulIlC!ll (trust benoflclarles):
1 DIVIDED BY TOTAL NUHBER OF SURVIVING JOINT
OWNERS OR TRUST BENEFICIARIES
)( 100
PERCENT TAXABLE
EXfll~piel .JoInt eccount registclrRd In tho nalnll of thll dacapcmt and two other persons tlnd oS1ablhhed within one Y8!1r of duth by
the decedent.
1 DIVIDED BV 2 {SURVIVORS> . .SO X 100 . SOX (TAXABLE FOR EACH SURVIVOR>
4. The 81110\lnt SUbject to tax (line 41 is detorlJllnod bv mUltlplylng the Account balance (line 2) bv the parcent taxable (line 3).
5. Enter thlf total of the debts and deductions listnd In P!lrt 3,
6. The alllount taxabla Cline 6) Is detarmlned bV subtracting the debts nnd deductions (lJne S) from the amount subject to tax (linll <+1.
7. Enter the &pprOprllltll tax rllto Cline 7) as dlltllrllllnod below.
A, For date. of desth occurring sfter 6/:\0/94, the t8x I'stell for trnnsfers to SpOUIOS are ItS followl!:
1. Dstos of dll8th on or nfter 7/1/94 find bofore 111/95 thn rate Is 3%.
2. Dates of death on or Elftar 1/1/95 transfers to SpOUSIlS will h8 taxfld at 0% ttlX I'ate.
'lote; For dstu of death prior tt) 7/1/94 trnnsfllrs to llpOUSII5 are taxablo at 6%,
I" Trllnsfers to lln8111 d8SCendant'l IllcluCllng father, mother, son, dtlughter, grandchlldrlln, son-In-law.
daughter-I,,'lnw, stepchiid and their Issue are h!xflbh Itt six peroent (6%).
C. Tr!lnlfors to all others Including brothor, sister, uncia, Runt, nephe\ol lI'1d nloco !Ire t.,xtlb18 I'It flftun percent (lS%l.
0, If you chenge the tax rtlh, p1cl8S1l specify your rolatlon'lhip to the dlltec1,."t In the IUlUI provided.
8. The fllllount of tali due (ilne R) Is dehrmlnr,d by multiplying the Mount taxable (line 61 bv the tnx rllto (lIne n,
CLAIMED DEDUCTIONS - PART
3
DEBTS ANO DEDUCT10NS CLAIMED
Allo\olablC1 dlllbts and deductions lire determlnod /IS follo\ols~
A, Vou legally ftro rosr.lolulblll for ptlylllent, or the estate subjott to tld.linistrntlrm by a purliontll r'Jprenntativ8 I. Inliufflclent
to ptlV tho doductlble ite~s.
8. You IIctlll'lllv P!lid the debts aftor deeth 0' the decedent find clIn furnish proof of raYlllent,
C. Debts being cllllllled ",ust be lto/lll.!ad fully In Pl'lrt 3, If o'lddltlonal spl'lce I, n8llrled, ule plain psper 8 1/2" x 11", Proof of
paYlllent mny be requeshd hv the rA Dopl'lrtment of Revenue.
TAXPAVER ASSISTANCE
IF YOU NEED FURTIIER INFORMATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CALL TIlE BUREAU OF INDIVIDUAL TAXES, TAXPAYER INQUIRY UNIT IN
HARRISBURG AT (717) 787-B327. TOOl (717) 772-2252 (HEARING IMPAIRED ONLY)
GENERAL INFORM\TION
1, FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT "11th npllllr;t1hla Intorut blll9d on Inforlllrltlon
sublldthd by the financial Inlitltutlon.
j!. Inheritance hI< b"colllel dollnquent rdrlll r.1onths lIfhr the dllcllchmt'!1 (tlto of donth.
5. . joint account Is taxable 8V8n though tho d.~lIdllnt'5 nil'"' loll.. added liS II /II11tter of oonv"nlol1oll,
4. ACCl;unts <Inoludlng thoslI hold b..twQlln husbhnd and wife) Ilhlch thM el'IO.dent put In joint n.!lm.. within one 1Ilftr I)rlor to
death ar. fully taKable as \r8nlf.rl.
5. Account. ..tabllshed Jolntl1/ betwlllln husband And wlf. more th~n one year prior to de8th tlr. not taKable.
,6. Aocounts held UlI 8 doced.nt "In trust for" ftnothor or oth..rs Me t/)),nblll fullll,
REPORTING INSTRUCTIONS
PART
1
TAXPAYER RESPONSE
I. BLOCK A - If the Inforllletlon llnd COlllputstlon In the nutlce are corrnct llnt! deductIon. arll not being claimed, plnoll an ")("
In blooio: "A" of Part 1 of the "TtIxpnyer R8Ilponu" sflctlnn, Sign two cop 1011 lInd submit thu with your check for the amount of
tax to th., Reg!shr of Wills of tho county Indicated, The PA Department of Revenue will luue an offlohll aSUSllIlent
(Form Rf.V~lS46 EX) upon reoelpt of the return from tho Register of Wlllfl,
2, BLOCK a - If the tlssot specified on this notice has blllln or 'oli1l be reported and tax Ptdd ',11th tho Pennsylvallla Inheritance
18>< Roturn filed by the decedent's representlltJve, place 8n "K" In block "8" of Pert 1 of the "TllXpayer Rllsponse" ncUon. Sign one
copy and return to thll PA Department 0' Revenue, Buroou of Indlvldwll l'llX&5, Dnpt 280601, Harrisburg, PA 17128-0601 in the
onvelope provided,
3, BLOCI( C - If the notlcn nformatlon Is Incorrect and/or deductJons are bolng cl!l\mec/, check block "C" Md complete Part. 2 end 3
........vl.;!I". ~" ;j,.. >i,;'., .......,j.In:.: ::.....,,'"', ,~h,,, i.wu ......jJ...lr unu ~<Jbl!:lt (l1elll .00th ~';'~Ir cneCK tor lne amount ot Tax payable to the Heglllt!lr
of Willi of the counb Indicated. The PA Oepartlnent of ReVflnue will Issue 8n offlelal 8ssessment (Form REV~1548 EX) upon receipt
of the return from thQ Register 0' Wills,
TAX RETURN - PART
2
TAX COMPUTATION
LINE::
I. Enter
NOTEl
tho date the account originally was 8stabllshed or titled in the manner existing at date of dosth,
For II decedent dying after 121121821 Accounts which the decGdent put In joint names within one fl) yoer of death are
hucable fully liS transfers. However, thoro is an exclwllIon not to excefld 53,000 per transferee regard18loJII of the value of
the nccount or the number of accounts held.
Tf a double asterisk (MIIll appenrs before your first nalfle In the uddroSll portion of this notice, the $3,000 eleolullon
already hilS been deducted frOM the account balance as reported by the financial Institution.
2, Entor the tot81 blllance of the eccolint IncludIng Interut 6ccrued to the date of death.
3, The percliHlt of tho Ilccbunt th8t Is taxsbh for e8ch survivor is determlnlld as followSl
A. The percent taxable for joInt assets olttllbllshod moro thnn ono '/ear prior' to thQ deoedent's death I
DIVIOED BY TOTAL NUMBER OF
JOINT OWNERS
Examplel A joint aSlet regJsterod
DIVIDED BY TOTAL NUHBER OF )( 100 . PERCENT TAXABLE
SURVIVING JOINT OWNERS
In the namu of tho decodent snd two othel' persons,
t DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) .. ,167 X 100
16,7% (TAKABLE FOR EACtI SURVIVOR)
B. The percont taxable for assets created wIthin ono year of the decedent's death or accounts owned by the decedent but held
In trust for another IndhddulIJ(s) (trust benefIciarios):
1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT
OWNERS OR TRUST BENEFICIARIES
100
PERCENT TAXABLE
Example: Joint account regIstered
the deoedent.
1 DIVIDED BY 2 (SURVIVORS) . ,50
In thll name of the decedent and two othGr persons and eltabllsheu within one year of death by
X 100
50% (TAXABLE FOR EACH SURVIVOR)
4, The amount $~bject to tnx (line 4) Is determIned by multiplying the account balance (lJne Z) by the percent taxable (line 3).
Fl. Enter the totAl of the debh I!Ind deductions llsted in PArt 3.
6, The !Ullount taxable (line 6) is dehwmlned by liubtrl!lctlng the debts nnd doductlons <11ne Sl from the I!Imount subjeQt to tax (lIne 4l.
7. Enter the appropriate t8X rate (line 7l as determIned below.
A, For date. of death occurring aiter 6/30/94, the tllle rates for trllntlfel'S to spouses or'e liS followSl
1. Dat811 of death on or afte;' 111/94 nnd before 1/1/9S the rate 15 3%,
Z, Oates of death on or lifter 1/\/95 transfers to spouses 01111 be tnKlld lit 0% tll~ rato,
Notel For dates of death prior to 7/1/94 trllnsfers to SPOU5~S are tsxsblo At 6%,
e, Transfer. tn lineal descendants IncludIng father, mother. son, daughter, grandchildren, son-ln*18w,
daughter-In-law, stepchIld and theJr issue Rre taxable ot sIx percent (6%),
C, Transfers to all others IncludIng brother, Glster, unclo, mmt, nephew lInel nl8o'o f1ru taXAble at fifteen percllnt 05%).
D, If yOU change the tax rnte, plesse specify your relationship to the docedAnt In the area provided,
8, The amount of t8x due (llne 8l ls detormlned by multiplyIng the Amount tllxBble (linn 6l by the tllx rnte (lIne 7),
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowable dobts Bnd deductions Are determined 86 fol10WIIl
A, Vou legally are responsible for pnYllIent, or tho oshlte subject to ndmlniJtrstlon by 8 p.rsonrd rnpruentati"'l I. IntUfflol.nt
to pay the dnduetlble Ite~s.
B, You actually pl!lld the thlbts aftor death of the decedfmt And CAll furnish proof of pllYlIlent,
C, Debts bolng claImed lIIust be Itemized fully In Part 3. If llddltlonnl space 1'5 needed, use plAin Pllpllllr 8 1/2" le 11", Proof of
payment mflY be ,'equuted by the PA Uepart",ent of RDvenuD,
TAXPAYER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANY
REGISTER OF WIllS, PA DEPARTMENT OF REVENUE DISTRICT OFFICE
OR CAll THE BUREAU OF INDIVIDUAL TAXES, TAXPAVER INQUIRY UNIT IN
HARRISBURG AT (717) 787-8327. TDDt (717) 772-2252 (HEARING IMPAIRED ONLY)
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DN^ AA 146694 COMMONWEALTH OF PENNSYLVANIA
"" DEPARTMENT OF REVENUE
OFFICIAL RECEIPT. PENNSYLVANIA INHERITANCE AND ESTATE TAX
IIIV;\\UUIH~1
'''''''''''~~''''';-'''''''''''''::'::'''''='~~=.~.''''
RECEIYED FROM:
.- r -.. ..
ACN
i ASSESSMENT m
CONTROL
NUMBER
I '161::J:l::J66
!3Hlf~LEY R GRAMM
321 STEIGERWALT HOLLOW ROAD
NBW CUMElERLANp,PA 1.7070
'ESTATE INFORMATION::=J
et FilE NUMBER
U 21"1996--0695
m NAME OF DECEDENT (LASTI
I;iI DEBOARD RUBY D
II DATE OF PAYMENT -
()q JOlt leU,
m POSTMARK DATE
~"''' q/O",,,
CUMBERLAND
DATE OF DEATH
___ 11 /24/94
REMARKS
l3HIRL(i:Y R GRAMM
SEAL CHECK" 5051
SSN 162-4S-E!4'76!
(FIRSTI (Mil
REGISTER OF WI LLS
m TOTAL AMOUNT PAID
.~
AMOUNT
1ll1~4-;<,2
'DID HfRE.~
1Io4ll.42
j"~('/J PB
/ . \.'~
RECEIVED BY : cr.".,.. ", ',,{,ll Id .Ii ,'~:f:-V
.. SIGNAl,U ~. . ".c',
, :.f II Ij"! .I.. I "
MARY C. LEWIS ,,,J' '," 1
REGISTER OF WILl.S
.- -.
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I"
:,
I.
PURPOSE OF
NOTICE I
To fulfill the requIre..ntl of 51<1110n 2140 of the Inherltanoe and Estat. Tax Act, Aot 21 of 1995, (n P,S.
S8c1;1on 9140), _I
PAyttEHTI
Detach thl top portion of thl. Notioe and subeit with your pay..nt to the RIgi.ter of Wilt, printed on th_
rlyer." IIde.
~M Make chIck or .onlY order paYable tal REGISTER OF WILLS, AGENT.
REFUND (CR) I
A refund of . tal( credit, whloh w.. I\ot requ..ted on thl tal( returll, "'BY b. requested by oo.pletJnll an ""Pplloet1on
for Refund of Plnn.ylvnnla Inheritance and Estate Tax" (REV-1313), Appllc~tlons are avallab18 at the Off 108 of
thl Rlgllter of Will., any of thl 23 Rev.nuI Dl.trlot Offlc8s or by oalllng the sPlclal 24-hour an,wlrlng servloe
nu.ber. for foru orderIngl In PennsylVftnla IM800-36?-Z050, outside Penn.ylveJnlll ~nd within loceJl
Harrhburg eJf'eeJ (711) 761~8094, TDDII (711) 772-U!i2 (Hearing IlIIpaIred OnlY),
OBJECTIONS I Any party in lntere.t not lotlsfled wIth the apprai,e~.nt. ~llowance cr dIsallowano. of duduotion. or a.......nt
of taM (including dllcount or Int.r.st) al Ihown on this Notic. lay object wIthin sixty (GO) day. of receipt of
thh NoUce bYl
~-written prot.st to the PA Oepart..nt of Rev.nue, Board of App.als, D~pt. 281021, Harrl.burg, PA 17128~1021. OR
hel.cUng to have the .!IItt.r det.r.ined at th. audH of the account of the pOflonal repr...ntat1\1e, OR
--app.al to the Orphan.' Court
ADMIH-
ISTRATlVE
CORRECTIONS:
Factual error I d)lcov.red on this as......nt should b. addro.sed In wrlting tOI PA Dlpartllllnt of RI\llnue,
DurllSu of IndI\lidual TallIS, AllH: Pc.t AIIII1II8nt RevIew Unit, DEPT. Z80GOl, tlllrr!r;burg, PA 11128.0601
Phonl (717) 787-6505, S.. page S of the booklet "Instruction. for Inheritance Tox Return for a RI.ld.nt
Deced.nt" CREV-IS0i) for an expl8natIon of 8dMlnlstr8tlvely corr8otablg errors.
OISCOUHT:
If any tax due 1. paId wIthIn three (3) calendar .onth. after the dacedent', d.ath, a fl\1. p.rc.nt (5%)
dhcooot of the tax paid h allO<i1.d.
PENAl TV:
Th. IS;: telX a.ne.ty non"particIpatlon p.nalty it COMPuted on the total of UII tax and int.r..t a......d. and not
paid b.for. January IB, 1996, tht flr.t day afttr the 8nd of tht taM ft.n..t~ period. Thl. non-participation
penalty 11 appealabl. in the .... ."nn.r utld In the the u.. tI.e p.r Iud ftI you would appul the hlx Ilnd Int.re.t
that hat b..n a......d al indicat.d on this notloe.
IHTEFtESTI
Int.rut 11 charg.d beginning with fJrlt day of d.lInqu.ncy, or nln. (9) 1I0nth. and on. (1) day
fro. the dati of death, to the date cf paveant. TaXi' whJeh becaao d.llnqulnt b.fore January 1, 1982
bear lntlr..t at the rat. of ,ix C6%) perc.nt p.r annul calculated at a dally rat. of ,000164.
All tax.. whIch b.ea.. d.l1nqu.nt on or aftlr January 1. 1982 w111 bear Inter..t at a rate which will very fro.
cal4lndar year to t;lttI.ndar y.ar with that rut. announc.d by the PA O.partunt of RevlnuG. Th. appllcftbll
tnttr..t ratl' fur 19ft2 through 1997 ar.1
1982
1963
1984
1985
1966
~~Inter..t
20X
16%
llX
13%
10;:
I. caloulated a.
.000S43
00043&
.00nOl
.000356
.000274
followl:
V.ar Intlrut Rate Dally Inter'lt Factor
1967 9;: ,000247
1988-1991 11X ,000301
1992 9X .000247
1993~1994 7% .000192
1995-199i' 9% ,ODOZ'l7
Voar Inter.lt Rat. Dally Int.rllt Fector
INTEREST = BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
.-Any Hotlo' I..u.d aftlr the tax b.co..1 dellnquent will r.flect an lnt.r.lt ealculfttlon to flft..n (IS) day.
b.yond tilt date of the a......nt. If paYHnt It .ade afhr the Inter.lt COltPUt.tJon date .hown on ttM
Hotl~.. addl t lonel lnt.rut lIU.t b. o.loulahd.