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PURPOSE OF
NOTICE I
PA't'MENT I
REFUND (CR):
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To fulfJ11 th_ raqulrements (If SeotJon 2140 of the Inherlhnce 8nd Elltah Tax Act. Act " of 1991, (72 P,S,
seotion 2140),
Det~ch the top portIon of thts Notioe and sub~lt with ~our pnyment to thn Regi.ter of WIlls printed on the
reverse 'Jde.
~4 M$ke check or money order paYllbl. tOI REOISTER OF WILLS, ~OEHT,
All pftYllenh reoalvsd shl!ll1 first be appllad to allY tnhra.t which mflY be duo, with any r.",alnder applied to the ta~.
A refund of n ta:.' credit, which WlIlI not roquBshd on the t8x rsturn, mtty b~ requested by oODlp1etJng ftn "Appltoation
for Refund of Pennsy1vllllnhl InherHeMs end Esttlte Tax" (REVnl!B), ApplIoations !Ire avallabh at ths Office of
the Register of W!lh, any of the 23 Rovenue District Offloes or by calling the .pechl 24.haur nnswerJng filrvice
numbers for formsord9rJngl In Pennsylv~nla 1-800~362-,050, outsIde Pennsylvania and within 1001'11
Harrisburg aros (717) 787M8094, TDOM (717) 772.225l (HaerIng Imp8ired Only),
OBJECTIONS: Any party In IntGreli't not satlsfhd with the appralllellont. 8\1ow8nce or dIstll1owanco of dedl,lctlons or a8leUllIent
of ta~ (lnoll,ldln~ discount or tnterest) as shown on this Notloe may Object withIn sixty (60)daYG of roceiptof
thh Notice bYI .
OOMwrHten protest to tha PA Dap6rtment 0" ROVenI.lD, noard of AprlDaIs, Dep\, 2810?'1. Harrlsbl,lrg, PA 17128-1021. OR
uelactlng to have the mnthr detorllllned [It the 8udit of the account of the personal representl!ltJva, OR
~~app.a1 to the Orphl!lnl' Court
ADMtNM
ISTRATIVE
CORRECTIONS I
DISCOUNT I
PENAlTVl
INTEREST I
f"actualorrorll dlscbvDrod on thIs 8uossment should be addroRsed In writing tOI PA O(lpartment o,f Rev8nue,
Bureau (If Individual TaxGS, ATTH: Post Assolismont RO\lJow Unit, DF.:PT, 280601. Harrisburg, PA 17U8-0601
Phone (717) 787M650S, Sae paga ~ of thQ booklet "InstructIons for Inheritance Tax Return for 8 Rosldent
Diloadent" (REV41501) for 8n explanBtion of adlllnistratlvll'llY corrQctat"1lo Clrrors,
If any tax due Is paid within three (3) calendnr months IIHer th& decedent's dellth, a five percent (5,0
dhcollnt of thl tax paid Is allowed,
The 15X hx alllnuty non-participation penal ty Is computed on the tohtl of the hlx and Interest ttuQued, anq ncSt
paId before JBnusfy 18, 1996, the fIrst day after the Gnd of tha tax amnesty periOd, This non-partlolpat.!on
plnalty Is IIppealabhl In the same manner end In tha the same time per lod a9 yoU would 8Ppll!Il the hl~ and Interest
that hfl. bun DUDued as indiClSted on this notice,
Interlst Is ohar"gld boglnnlng with first day of delinquency, or nino (9) months and one (1) day
frOlll the dete of d4'l8th, to tho d8to of paYllIont, hlXII, which becftll'le da11nquont before Januftry 1, 1982
bear Interest at the rat_ of six (6X) percent per annum calculnten at a dally rate of ,000164.
All taxll8 whIoh becalllft delinquent on or after J('Inuary 1, 1982 wIll beftr Interest st 8 rate whioh w1l1 vary fro",
cttlilndar' year to calendar Ylltlr with thllt rate announoarf by the PA OepftrtlnAnt of R9vlinue. Th. appllcab1e
Intflre9t rotos for 1982 through 1996 Mel
Veer Inhr8lt ~Elte DldJy tntere.t F'8ctor Vear Inhrest Ratn Dally tnterost Fftctor
1981 20X ,000546 1987 9X , 000~47
1983 1(,% .000438 1988.1991 11% ,000301
1964 11% .000301 1991 9X ,000,47
1985 13X ,000356 1993-1994 7X ,000192
1986 10% ,000274 1995-1996 9% ,000247
-.tnt.rest Iii ollh:ulated OJ follmtll
INTEREST = BALANCE or TAX UNPAID X NUMBER Dr DAYS DELINQUENT X DAILY INTEREST rACTOR
--Any Hotlce ISlued ufter tho tllX beco~el dellnqusnt will reflect an Interelt cftlculation to f1ftefin (1S) dlYI
beyond the natft of the IIlseilBent, If pnYMent Is ~ftde after the lnterelt co~putatlon date shown On the
Notice, addltlonfll Interelt IIUlt bl cftlculated,
PURPOSE OF
HOTICt:1
PAVMENTI
REFUND {CRll
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Tp fulfill the requirements of SoctJo'1 2140 of the Inheritance and Estate Tl'lx Aot. Ac' ZZ 011991. (72 P.S,
section 2140),
Detach the top portion of this Notloe and submit \<lith your ptlYIlIClnt -to tho Register of Wills prInted on the
reVflrse sldeo
~- MaKe chack or mon~y order payable tOI REGISTER Of WIltS, AGENT,
All paylllent& reoeIved st1l111 fIrst be tlppllCld to any InterClSt which lIIay be due, with any remllirider 8ppUlId to the tax.
A refund of a tax oredIt, which WElS not raqueshd on the t8X return, may ba requuted by complfltlng lln "Appllo8tlon
for Refund of Pennsylvdnla Inherltanoe and Estota Tax" (REV~1313l, Applications are aV81l8ble at the Offloe of
the Reghtar of Wills, any of the 2.' Revonlle Dlstriot Offioes or by calling tho spadai 2(.~hour lIns\<Ierlng SlrvicCl
nl,lmbers for forms orderlngl In Pennsylvanl8 1~800~~62-20501 outside pennsy1van18 and \<Iithln looal
Harrisburg al'oft (717) 787-80'J4, TODII (717) 772-2252 (Heflr1ng JmpElirCld Only).
OBJECTIONS I Any party in Interest not satisfied with the appraisement, ollowflnoe or d1sallowanoe of deductions or asses.ment
of tax (Inoll,ldJng d1scount nr intorost) as shown on this NotIce may objClct withIn sixty (60, days of reoeIpt of
this NotioCl bYl
~Mwrltten protest to ttlCl PA DClpartmnnt of Rovenue, B02lrd of Appeels, Oept. 281021, Harrisburg, PA 171l8~10Zl, OR
~nolectlng to have tho mattClr dntClrmlnlJd fit thCl tludit. of the account of the personal rnprnsClntst\vCl, OR
-~sppaal to thCl Orphans' Court
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNTr
PENALTYl
INTERESTl
Faotuftl errors discovered on this aSseSSMent should bCl addrClssCld In writing tOl PA OepartmMnt of RClvenuQ,
BurClBu of Individual TaxCls, ATTNI Post Assessment RClview Unit, DEPT, 280601, Herrlsburg, PA 17128-0601
Phone (717) 787M6505, SU, pflgo :5 of the booklot "Instructions for Inherltanco Tax Return for a Res.!dent
DCloCldont" (REV-ISO}) for an Clxplanation of adMlnlstratlvaly corractab1Cl errors,
If tlny tax due Is pa1d within thr8a (3) calClndar months after the decldent's death, 8 five peroent (S%)
disoount of the tax paId Is allowed,
The lS% tax amnedty non-p8rtlclpatlon PQn~lty Is computed on the total of the tax and Intorest assessed, and not
paid before January IB, 1996, the first day after the end of the 'fiX amnesty periOd, This non~particlpfltlon
penalty Is apPlalable in tho samCl manner and In tho the same time pClrlod as YOI,l would mpP881 the t8~ and Interent
th8t has bClCln asseBsGd as indicated on this notice,
Intarllli' is charged begInnIng with f1!'st day of dellnquency. or nine (9) months !lnd one {lJ doy
frolll the date of duth, to the date of p!lYInont, T&x81 which beClll~O delinquent before January I, 1982
bear lnt.rut !It the rate of six (6%) pCll'cent per annl,lm caiouhlted at a daUy rata of ,000164.
All ta~a. which becaMe dellnquont on or after Jsnusry 1. 1982 will bCl8r IntGtest ftt a rate which wIll very frOM
ctl1endftr yo!'!!' to ~alondfH' year with th.!lt ratu 8nnmlnced by the PA Oepartment of fhlVenue, The .!Ippl1cabh
Interest rates for 'l9Eli' thrDugh 19% arQI
'(oar Intq,rest Rate Dftlly IntGrlilst Fllctor Vear tntatGst Rata Oall)} Intl'lr.st Faotor
1982 20% ,00:0S48 1987 9% ,000:247
1983 16% ,000436 1988~ 1991 ll%' .000301
1984 11% ,000301 1992 9% ,000247
1985 UI: ,0003S6 1993~1994 7% .000192
1986 1(1% ,000274 1995"1996 9% ,000247
~MInhraU h, calculatod .. follolofSI
INTEREST = B^L^NCE OF T^X UNP^ID X NU"BER OF D^YS DELINQUENT X D^ILY INTEREST F^CTOR
MMAny Notice Is.ued "ftlr thl tft~ becomls delinquRnt will refloct ftn Interest calol,llatlon to flftoan \IS) days
beyond the data of the ftSSIllSS,",Ult. If 1'1IYlllant Is IMide after the Interut COllPutatlon data lhown on the
Notioe, addltionlll Jnterest Must be clIlculAted,
COMMONWEALTH OF PENNSYLVANIA I', /.j) /
DEPARTMENT OF REVEHUE
BUREAU OF INDIVIDUAL TAKES
INIlF.RITANCf. TAX OII.JISIOH
[l!::PT, Z80601
tlIlRRISHURG, PA 17li!8-0601
*'
NOTICE or INHERITANCE TAX
APPRAISE~ENTL ALLOHANCE OR OISAl.LOHANCE
or DEDUCTIONs, AND ASSESS~ENT or TAK ON
JOINTLY HELD OR TRUST ASSETS
U~'IIH U UP 111."1
""J 11,)/ "
JOVCE E SIPE
APT E
1063 ALLENDALE RD
MECHANICSBURG PA 17055
DATE 11-04"'96
ESTATE OF lARKER GRACE E
DATE OF DEATH 09-22-95
FILE NUMBER
COUNTY CUMBERLAND
SsN/DC 191-54-6420
ACN 95157386
[o~_"~ ~~~.~~nt:~~~~~~_-~~J
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILl.S
CUMBERl.ANO CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
RE.V=is4ie.EX-.AFji.fo7.:96)...-...............-------...---...-.--..---.---------...--..-.---..-.----......---.
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 11-04-96
ESTATE OF ZARKER
GRACE
E DATE OF DEATH 09-22-95
COUNTY
CUMBERLAND
ACN
95157386
FILE NO. S.S/D.C. NO. 191-54"6420
TAX RETURN WAS, (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION, DAUPHIN DEPOSIT BK & TR CO
ACCOUNT NO.
0092595456
TYPE OF ACCOUNT, () SAVINGS (Xl CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 11-28-77
Account Balance
Percent Taxable X
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate L
Tax Due
568.16
0.166
94.70
.00
94,70
.06
5.68
TAX CREDITS I
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST (-)
l
INTEREST IS CHARGED FROM 06-23-96 TO 11-12'96
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
NOTE, 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 WIl.l.S, AGENT,"
AMOUNT PAID
_____,. '~
TOTAL TAX CREDIT .00
BALANCE OF TAX"DUE ' 5:-~
INTEREST-AND PEN:------------ .20
=~__i-ciT~E. .DU_E_-=-~ ~-=~~_m____'___....:..:~8__
IF PAID ArTER THIS DATE, SEE REVERSE FOR CALCULATION or ADDITIONAL INTEREST, .
I IF TOTAL DUE IS lESS THAN n, NO PAVHENT I.S REQUIRED,
IF TOTAL DUE IS REflECTED AS A "CREDIT" ( CRI, YOU HAV DE DUE A ~EfUND,
SEE REVERSE SIDE OF TillS FORM fOR INSTRUCTIONS. I
.
PURPOSE Of'
NOTlCEl
PAYMENT l
Rf;FUND (CRll
i')
To fulfill thl rlqulr...nts of Slctlon 2140 of the Inheritanol ann E.tetl Tax Act, Aot 2Z of 1991. (72 P,S.
Slotlon 2l~0),
DltltOh tM top portion of thh Notlo. and .UbeIt with If(lUr paY.lnt to thl R.ghter of Willi prlntld on thl
rlVI"1 .Ida.
.. Hakl ch.ck or .0n1Y order payabll tOl REGISTER OF WIllS, AGENT.
All pay'entl rloelved .hall flr.t bl applied tu MY Intere.t whloh lay b. due. with any r..alnder appUld to the taM,
A rlfund of a tax credit, whloh wa. not requIst.d an the taM return, lay be reque.tld by coapleting an "Application
for Refund of Penn,ylvanhl Inhll1rJtanoe and E,tatl TaM" (REV-13131. APplication. Ilrl avtlllable at the OffI~. of
thl Regl.tlr of Wills, any of thl 23 Revenul District Office. or by calling the Iplolal 24-hour an.werlng ,ervlce
nu.blr. for for.' orderlngl In Penn.ylvanl. l-800-362-2050, out. Ide Penn'ylvanla .nd within looal
Harrhb\lrg arl. (717) 787-8094, TDOi (717) 772-2252 (H.arlng Ilpalreri Only),
08JECTIOHSl Any party In Interllt not utlsfled with thl appr!lls"ent, allowance or dltallow,mcl of deduction. or .ulII.lent
of ta~ (Jncll,ldlng dhoount or Interut) at thow" on thh Notlcl IIaY objl(lt within .Ixty (60) day. of recllpt of
thh Notl~1 byl
"wrlttln prot.st to the PA OepIlrt..nt of "evlnul. Board of Apltlall, Oept, ?81021, HarriSburg, PA 11128,,1021, OR
--Illctlng to havI the .atter dehrllnld at the audH of the account of the plr.onal rlprulnt.tlvl, OR
n.pp..l to the O,'pllan,' Court
ADHINM
ISTRATlVE
CORRECTION51
DISCOUHT I
PENALlYl
INTl::RESTI
f&ctual .rrors dl,covlr.d on this 1I.......nt .hould be "ddr...ed In writing tOI PA D.part..nt of Rlvlnue.
Buretlu of Individual hxu, ATTNl Po.t A"I..lent Rlvlew Unit. orpT. 230601, HarriSburg, PA ~1128-0601
Phonl (111) 787-650S, 5el page 5 of the booklet "In.tru~tlon. for Inn.rltanoe Tax Return for a Re.ld.nt
Decadlnt" (REV-l50Il f,:)r an explan.tIon of ad.lnhtratIveh torrl(ltl!lble error's,
If any tax due 1. p.ld within thr.e (3) calend.r .onth. after thl dacedent'. d.ath, . ilve p.rcent (~%)
dhcCM1t of the tax paid 11 allowld,
Th. 15% tax aln..ty nun~partlclpatlon penalty I. (lo.put.d on the total of the t.x and Intere.t .......d, and not
paid before January 18, 1996, the flr.t d.y after the Ind of tt,. talC .!!I."uty period. Thl. non-partIolpatlon
p.nalty 1. app..lable In the I..e ..nner and In the the .a.. tl.. p.rlod ., you would app.al tha talC and Int.r.st
that hili be.n 1I......d a. Indlc.!!Ited on this notlc..
Inter..t h CiherOld b.glnnlng with flr.t day nf del1nllUanCy, or nl". (9) aonth' arId on. (I) dlly
frol the data of d.ath, to the dntl of pnY.I"t, Tnx.. which bee... dellnqulnt before Janu.ry 1,1982
boar Inhrlllt at thl rntl of .Ix (6%) perclilnt per annu. calculatad lit a dally r.te of ,000164,
All htXII whleh boo... d.lInquent on or "Hor Jllnuary 1. 1982 will b.llr Interut !It . rats which will vary frCNl
cal.nd.r year to ollendar ye.r with that rate announced b~ tha PA Dlpart..nt of RevenuI. The applicabl.
Internt rat.. for' 1942 through 1996 .!!Ire I
Vllr Interut R!iltCl Dally Inhrnt Factor Vear Int.rut Rate Dally Interelt faotor
1982 20i': .000!l48 1987 IJ% ,000247
1981 16% .000438 1988-1991 lli': ,000301
1984 lli': ,000301 199? 9i': .000247
1985 13:( .000~~6 1993-1CJ94 7i': ,0001;2
1986 10i': ,000274 1995-1996 .X .OOGZ47
ulnhre.t I. oaloulated .. followll
INTEREST . BALANCE or TAX UNPAID X NUNBER or DAYS DELINqUENT X DAILY INTEREST rACTOR
.~A"y Notice I..uud .!lIft.r the tax b.co... dellnqulnt will rRfl.~t an Intlrl.t calculation to flft.en (IS) dlY.
blyond t"- dati of the "...u.."t. If p.yltlnt III .ad. aft.r the Intlrut cOIIpUtatlon dtlt. 11M"," on thl
Notice. 8ddltlonal Intar..t ltU.t b. cllloulat.d.
PURPOSE OF
t<<JT1CEI
PAVHf.NTI
REFUND (CR) I
-,-,
t;,_)
I
('i(')
To fulfill the r.quIr..ent. of Slotlon 21/10 of the Jnhlritanoa and f,.tate TaH Act, Act 22 of 1991. (72 P,S,
Section 2140),
Oltaoh thl top portion of thl. Notloe and Bub.lt ~Ith your pay.ent to thl Reglltlr ot WIll. print.d on thl
rever.. .tdl.
u MMI chIck or loney order paYable tOI REGISTER OF WILLS, AGENT.
All payeant, rooeived .hall fJr.t be applied to any Interelt whIoh lay be due. ~Ith any re.alnd.r applIed to the tax,
A refund of II talC or.dit, whioh wu not requested on the tftX return, 8fty b, requuted by cOIPl.t1ng an "Applloatlon
for Refund of Punn'Ylv~nla Inheritance and Eltate Tax" (Rf.V~1313), Application. are avallabll at the OffiCI of
the Register of WillI. any of the 23 RevunuII District OHlou or by oa11lng the special 24-hour antWllrJng IlIrvice
nu.b'r. for {or.. ord.rlngl In penn.ylvanla IM800M362.20S0, out.ld. Penn.ylvanla and within local
HarriSburg aria (7l7> 787*8094, TDO. (17) n2~2?52 Oiearlng Ilpalred Only).
OBJECTIONS: Any party In Interest not .atlsfled with the appraJ....nt, 11l1owllnol cr dlnllowanc. l'lf deduotlons or u......nt
of tllC (IncludIng dhoount or lnt.rut) a. ,ho~m or, thIs Notice lIay Object wlth!n Illxty (60) day. of recfl!pt of
this Notlcl bYI
--written prot..t to the PA Oepart.ent of Revenue, Board of Appulll, Ollpt, 2lHOZl. Harrl.burg, PA 171Z8MI021, OR
uelectlng to halle th. latter d'turllned at the audJt of the account of the pllrsonal r.pruenhttJvII, OR
uappellI to thl Orphlltll' Court
AOI1INM
IST~ATIVE
CORRECTIONS I
DISCOUNT I
PENAt.TYI
'iNTEREST I
Factual error. dllcovsred on thl, all.....nt should bl addrl..ed In writing to: PA Dlparte,nt of R'II.nu"
Bur'ltU of IndlvJdull TalCII, UTNI POlt Auu'Hnt R'lII!lIw Unit, OCPT. 280601, HllrrlsburQ, PA 17128.0601
Phon, (717) 7e7-650S, Se' pIg. 5 of thl bookl.t "In.truotionl for Inherltanc. Tax Return for a R..ldent
Decedent" CREVM1501l for an explanation of ftdlllnistratlvllly correctable error..
If an~ talC due 1. paid wlth!n thrAe (3) calandar Nonth. after the dlCed.nt's d.ath, a flv. percllnt (5%)
di.count of thl talC paid I. allowed.
Th. lS% tl~ aln~.ty nonMpartlclpatJon p.n!lty I. co.putad on the total of the tax and inter.,t a......d, nnd not
paid b.fore ,January 111, 1996, thl fir.t day aft.r thl end of the tlx a.nllty Ptrloll. This non-partlolpatlon
pllialty 11 app.1tI1abh In the lIa18 I!lnn.r and In the thft la.' t 1111 per lod a. YOU would appeal the hx and Interllt
that ha. b..n a....,.d a. IndIcat.d on thl. notic.,
lnhrut 11 charg.d b.glnnlnG with first day nf dll1nqu'ncY~ or nIn. (9) lonth. and on. (1) day
froll thl datI of death, to the date of paYllllnt. TalCel which bloa.. d611Irlqu.nt blfor. January I, 1982
bllr Int.ra.t at the .'ate of ,Jx (6%) p.rc.nt p.r annu. caiculated at a dally rate of .000164,
All taKII which b.oll" dellnqu.nt on or after ,lanuary I, 1982 will bllar Inter",t at a rata whIch will vary froll
caleooar yaar' to cal.ndar yur with that rat. announced by thl PA O.partll.nt of Rey.nu.. The appllcab1.
Intlr..t rat., for 1982 through 1996 ar'l
Yur Inter..t Rat. Dally Inter..t Factcr V.ar Interut Rat. Dally Interllt factor
19ftt 20i( ,000543 1937 'X ,000247
1985 16% .000438 1988-1991 ll% ,000301
1984 11% ,000301 1992 9% ,000247
IUS ax ,000356 19"3-1994 IX ,000192
1'86 10% .000214 1995-1996 'X ,000247
uInt.rllt 11 oalculatld .. followlI
INTEREST = BALANCE OF TAX UN~AID X NUnBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any ~tlo' Iuu.d aftllr tt" tax tatlo... dClllnquant will ref1lCt In IMerut clllculatlon to f1ft.~ (15) dillY'
beyond the date of the a"....ent. If p,y-.nt 1. .1dI after the Intar..t ooaputltion datI lhown on the
Notlcl. l!tddltlonal Interllt ll\J.t tMl calcuhted.