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REV"537 EX A.'r (U"9_' NOTlC! OF NONRESIDENT INHER.ITANCE l::C:N~
(OH'""WI" 111111 1'1 ""'" U'"" TAX APPRAISEMENT. ALLOWANCE OR
~:I~~~t',":l~' 1~:Il~'I~:I~~" lUI '. 0 I SAllOWAHCE OF DEDUCTIONS. DATE
111 PI ,,",01 I AND ASSESSMENT OF TAX
It,t,FlIU!illlJNfI, I'" 1/1,'A !It,1I1
EST'Ai'1! OFfRAltlH 1111"111111 AC-~FILE NO. . '99 96-0457
DATE OF DEATH _!I.-"-..?'~,_~Ij'."....,__..~___.,___ DOMIC[LE NON-RESIDENT
NOTE I TO IN5URI' I'ROPI R tRIll1 I 10 YtII1M ^1'l:III1Nl, SlInHI I rilE UI'PER PORTION Of TillS NOTICE WITH YOUR T^X
P^VHENT, H^Kf l:11Il:K "^'^ftll III "l:IIHHIINWIM, Tit III PENNSVLV^NIA"
101
09-16-96
RONAIIl E JUHNSON I SQ
7B W POMf'Rfl S'
CARLISLE I'A 1/013
REMIT PAYMENT TO:
DEPARTMENT OF REVENUE
DEPT, 280601
HARRISBURG. PA 17128-0601
,------------------,
I Amount Remitted I
[ - ---j
CUT ALONG THIS LINE .. RETAIN LOWER PORTION FOR VOUR RECORDS .....
il E oJ: si," E it "A;; II"r i F9S j" "NOT Ye E" oF'" NCiNR ESY Ii EN"f" iNH E R i"f ANilE " TAX" A"P"PR A YS EMf"tiT ~"A L L.'iiwA Ni:"E" oil"" -..
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF FRAZIER ELIZABETH A FILE NO. 99 96-0457 ACN 101
T^K COHPUTHION HETIIOO ElECTED I (X) flAT RATE I ) PROPORTIONATE
T^X RETURN W^S I I X I ACCEPTED AS fILED I I CIIANGED
RESERVATION CONCERNING FUTURE INTEREST .. SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1, Ru.l f.t.t. (Schedule Al
2, Stoeka .nd Rond. (Sch.dul* B)
." Clanh tteld stock/P.rtn.rship Inhrut (Schedule C)
4, Hortg.g../Not.. Receivable (Schedule Ol
5. C.,h/Bank O.po5its/Hisc. Perianal Property (Schedule E)
&. JQint1y Owned Prnp.rty (Schedule f1
7. Transfars (Schadule Gl
8. Total A_.et~
DATE
09-16-96
III
12)
13)
14)_
(5)
56.900,00
,00
,00
,QO
,00
,00
,00
16)
17>
(8)
56.900,00
APPROVED DEDUCTIONS AND EXEMPTIONS:
IJ. funaral E)(penlfn/Ad... COlt:s/Hhc. Expans.. (Schedule H) (9)
10. Dabh/Hodgaga Liabilities/Li.ns (Sch.dule 1) (10)
11, Total Oedl'ct 1Cln_
12. ~.t Vdua of Tax Raturn
13, Ch.ritabla/Gnvarn~ent.l aaquasts (Schedule JJ
14. Net V.lue of Eltate Subject to Tax
,00
768,53
III )
112)
113)
114 )
768,53
56,131.47
,00
56,131.47
NOTEI [f an assessment was issued previously. lines 14. 15 and/or 16, 17 and 18 will
reflect figures that include the total of abh returns assessed to date.
ASSESSMENT OF TAXI
15. AIII~lnt of
1ft, "1II(umt of
17, Alllount of
18, Principal
TAX CREDITS I
P^VHENT I
O^H
01-18-96
06-07-96
llna 14,at Spousal
l.in. 14 taxab1. .t
Lina 14 ta)(ab1. at
T a)( Dua
ret.
l. in..lIC1ass A rate
Collat-I'a1/C1ass 8 rate
115)
1161
117>
,00
56,131,47
,00
x ,00. ,00
X ,06= 3,367,89_
X ,15= ,00
118)_----1.367 ,89
. If P^ID ^fTER DATE INDIC^TED. SEE REVERSE
f'DR C^1.CUI^T1DN Of ADDITION^1. INTEREST,
RECEIPT' - 1--- DISCOUNT 1+) i--'AHOUNT PAID -
AM~~HU::N'1---------INTE~ES\~-;'97_ I ,00 NOTE, AMNESTY NP
AAI29767 . 889,19- 4.265,17 PENALTY ASSESSED
_ _ ~---- . -----------
AT THE RATES APPLICABLE AS OUTLINED ON THE ~~ANCE O~_ TA~DUE __~._Jil1.:.l!.!l__
REVERSE SIDE OF THIS FORM l,~NT~ES~_~~ PE~--,--- __..l6.~~!l_
i TOTAL DUE 629.38
l_._...._.~~.__._.__.______ ___.___~_..._.___
If TOTAL DUE IS lESS TIIAN $1, NO P^VMENT IS REQUIRED.
If TOTAL DUE IS REfLECTED AS A "CREDIT" (CRl I YOU MIlV BE DUE
A REfUND. SEE REVERSE SIDE Of' TillS FORH fOR INSTRUCTIONS, I
RESERVATION, E.tetu of dluedlntl dylnu rn or beforll IIl1ce.her 12, 19a~ u If ",flY future illtlr,ilt In ttl. e.tat"JI
tran.fllrred In po.....ion or enjoy..nt to CIa.. 8 (collaterel) blnefl~iaril' of the decedent aft.r thl .xplratlon of any eststll
for 11f, or fOr y.ars, the Co..onwealth hlrlby eApr...ly re.ery.. the right to I!lppral,. ftnd b'.... transfer Inhllritance Tax..
at the iawful Cle.. 0 (ccllfttlral) rate cn any such future int.rl.t.
PURPOSE OF
NOTICE I
OBJECTIONS:
AOHIN~
ISTRAlIVE
CORRECTIONS,
DISCOUNT,
REFUND (CRlI
PENAl TV ,
INTEREST I
TO REtHT
PAVMENT,
Tc fulfill thl r.qulr...ntl of Seotion 2140 of thl InheritanoQ end Estate Tax Aot, Act l2 of 1991. (72 P,S.
Seotion 2140),
Any party In l~ter..t not ~.tl,fled with the epprail...nt, allowanoe or dllallowance of deduction., or ...e....nt
of tux (Including dl.count or Intere.t) a. shown on this Notice mUlt Object within sixtv (60) day. of reolipt of
thh Notioe.
-Obj~otlon. ~aY be ~~dl by:
uwrlthn prot..t to the PA Depart.ent of Revenu" BOflrd of APP6I!lh, O.pt. 281021, tlarrlsburg, Pol 11128-1021, OR
~~electlng to have the .l'Itt.r deterMlned at audit of the perlonal r.prelel~tatlve, OR
uappul to the Orphan.' Court of Dauphin County, Court tloulI, Harrllburg, PI. 17101.
FlICtuel errors dlttavered on thlt !!llllipull.nt should be addr....d In writing tOl fl" Deperbent of Revenue,
8ureau of Individual Texe., ATTN: POlt AUUlll8nt RevJew Unit, Dlilpt. 280601, Hnrrlsburg, PA 1712a-0601
Phone (717) 787~6S0S. See paoe 3 of the booklet "InstruotIonl for lnherltance T~x R~turn for. Nonre.ident
Deoedent" (REV~1736l for an eXPlanetlon of adllInlltratlvely correotable errorl,
If any tax due Is Pftid within three (3) Month. after the de~edent'~ death, ft ~Iscount of five p.rcent (5%) of
the tax paid I. allowed.
A refund of a hw oredlt, whluh was not r.quutlld on the Tax Return, ",ay be requuted by cOMPhUng an "Application
for Refund of Pennoylvanla Inheritance and Estate T~x" (REV.1313). APpllcationl are available at thlil Offloe
of the Regl.ter of Will., 8nyof the 23 Revenue Dlatrlct Office, or frOM the O.partllftnt', 24.hour an.werIng servlc.
nu.ber. for 'orm. orderlngl In Pennsylvanlfl 1~f100.362~20S0, outsldo Plnrllylvanlfl rind withIn 100al ~larrhburg flrea
(117) 787.801}4, lODIt (717) 77?~2Z5Z (Hst~rIng IlIpaired Only).
The 15% tax a.ne.ty non-participation penalty II co.puted on the totfl1 of the tax and Intere.t sl.e,.ed, end not
p.id b.fere January 18, 11}96, the first dey after the end of the tax flllne.ty periOd. This non-partIolpatlon
penalty I. eppealable In the Ift.e ~anner ~nd In the the GaMe tlmu p~rlod D. yoU would flppeal the tftX flnd lnter..t
thtlt hn llun '''llQ:3''~ u. lmnul.'lhuJ lIn ltd. n\ltlce.
Interest J. charged beginning with flrlt day of delInquency or nine (9) lIIonth. flnd one (1) oey froll the date of
duth to the dfth of payment. loxn whIoh tJeOl'llle deUnqyent before JanUflry 1, 198? btar ln1ere.t at the rnte 0"
Ilx (6%) pero.nt per annullI calcuiahd at I'l daily rate of ,000164. All tawn which b.oellle d.lInquent on end after
January 1, 1982 will benr lnterelt at n rate whIoh will vary fro~ calendar yenr to calendar y.ar with thftt rate
announo.d by the PA' Oeperhent of Revenu.. The ftppl1cable Interest rat.. for 11}8?through 1996 arel
~
Dally Interest Factor
Y.!.!r Interut R...tl Daily Internt Factor
1987 9% .OOOZ47
1986"1991 11% .000~01
199? 9% ,000241
1993-199(, 7% .000192
1995~1996 9% ,000247
Int.roll Rat!
20%
16%
ll%
13%
10%
I. oalculftted a.
1982
1983
1984
1985
1986
~~lnterG.t
.000!i48
,000438
,00D301
,0003fi6
,000214
followlI
INTEREST. BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
~.Any Notloe 1.lued after the tax becoll" delInquent will reflect an Int.rQlt caloulatlon to flftler, (15) day.
beyond the det. of the ft.....Il.nt. I~ paYllent II ..de after the Int.r..t cOllputatlon det, shown on the
Notlol, addJtional Int.re.t IIU.t b. onlcu1l'1t.d,
O.tach the top portion of thll NotJr.e and SUbMit with your pay.ent to PA Depart..nt of RavenuI, at the nddru..
.hown on thl r.v.r.e sid..
.Helkl check or monlY ordtlr payable tal CO""ONMEALTH O~. PENNSYLVANIA
All pfly.ent. recllvld .hell hi rlPpll.d flr.t to Any Intere.t whiotlh may bl dUI with rlny rlllalndlr appll.d to the \ex,
II. !
\...,,-,
PAVHEHTI
o.h~h thcll top partion of thh Notice and su~Jt with YOUr PIIYlltmt iliad, paYable tc the nil.. and tlddrus
printed on the rev.rse .ide,
If RE~IDENT DECEDENT _like c~k or IIcney ord.r paYable tCI REGISTER OF WILLS} AGENT.
If NON~RESIDENT DECEDENT lIake oheck or ",oney ardor payable tal COHHONWEAL TH Or: PENNSYLVANIA,
AU paYHntl received shall be applJed Hr.t to any lnt.rut which lIay bG due wJth any r1UtaJruHlr appUed to the tax.
REFUND (CFUl A refund of II tax oredit, whIoh wu not reque'bd on the Tax Rlturn. lIay b. raque.tad by oOllplatlng an
"Applioation for R.fund of Pann.ylvetnIa Inharltanoe and Eltl'lh Tax" (REV-HI3). App1Jc~tlon. ar', avaHable at
the OHIva of the Raglltar of NUll, any of the Z::S Revenue DhtrIct Off Iou or frOll the Departllent'l 2/'t-hour
answerIng .ervIoe nU~.r. for forllS orderIngl In PennsYlv~11I 1~8DO-362-Z0S0J out. Ide Penn'Ylvanla
and withIn looal ti!lrr1rburg erea (717) 787~8094. TDDlt (117) 772~l!252 Oiearing IllpaIred onlY),
REPlV Tal Qu..tIon. r.gardIng .rrorl contaJned on thh noHca should bh llddr....d tOI PA Oepftrt..nt of R.v.nue. BureltU
of IndivIdual Tax.., ATTNI POlt Auunont ReV.I.w Unit, D'Pt. 280601, Harrisburg, PA 11l7.6M0601, phone
(17) 787-6505.
DISCOUNT I
If any tax due 11 paid within thrlae (3) calendllr lIlonth. eftor the decedent'. death, II five percClnt (5:0 dh~ount
of the tax Ptlid 11 alloliHld.
PENAL TV,
Th. 15% tax 91100.ty no"~pnrticIplltlon penalty i. co_puted On tho total of the tax and Int.re.t a......d, and not
paId before Januftry 18, 1996, tha flr.t dfty mfter tha end of tho tax a."..ty period.
INTEREST:
Intorolt JI charDod begInnIng with flrlt day of d81Inqu'n~YJ or nIne (9) Ilonth. IInd ono (}) day frow the date of
d:~th. to the c!cto of p~Y~od, Tn.~lll' :.:hl<::h b0~:!ID~ ,",ollr,qua,'t b.~'f()rS! Janw~r~' ~, 1982 h:n:r In1:arall~ !!t th-? rl!lta o~
.ix (6%) peroent per ennulI celculat'd at e dally rllte of .000164. All. tax~1 whIch beea.e delInqu.nt on and lifter
January 1, 198, wIll bur JntGrOlt at II f.ate whioh wJll lIary frow calendar yellr to calendflr year with that rat.
IInnounoed by the PA Depart.Bnt of R.llenue. Th" appllcabla Jnterilt rat.. for 198, through 1996 arel
~
\
Veer Interelt Rata Dally Int.r..t Factor V'"r Int.rut Rete Dally Inhlrut Fftctor
1982 ,Oi: ,(100548 1987 9~ .000247
1983 16;: ,000438 1988~1991 11% .000301
1984 11:( ,000301 1992 9% .0002"17
1985 13% ,000356 1993n1994 n ,000192
19116 10i: .000274 1995-1996 9~ .00D247
h Interut i. celcYlatnd at 'ollowlI
INTEREST = 8ALANCE OF TAX UNPAID X NUH8ER OF DAYS DE~INQUEHT X DAI~Y INTEREST FACTOR
~~Any Notlo. 1I1Ued dhr thai tax biKloitli. de1Jnqultnt wIll r'flect an Jnt.rut calouhUon ttl flUeen (lJi) dllY.
beyond the date of tn. III.el'..nt, If ray.ent 1. .ada II,ter the Inter..t c~utatlon date lhown on the
Hotlce, addItIonal int.r"t _Ult b. caloutllt.d,
"