HomeMy WebLinkAbout97-00026
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I. FAILURE TO RESPONO WIll RESULT IN AN OFFICIAl. TAX ASSESSMENT with ,"pll"bl. Int..(i)g;Jo"d on !nfo"..tio,,;!)
subllltted by the flnll"ohll Institution. ~ (0' ~O :TJm
7,. Inher'lhno8 tRX beeo... delinquent nine month. finer Ih. dQcodQnt'~ dnh of d."th, .:_~ -.-J (l) 0
3. II iulnt De count I, tlll(oblo ""'8fl ttlO~lgh tile dlllClIdent'1i ruUIIIl Wfn nddod "' tI 1II1'1ttOf of oonY8nlencliI, ( '_;
4, 'COOU"" <l"cludln, tho.. h.ld b.twoon hu.b.nd "nd ,Ii., ,hlch tho "..odo"t put In Joint n.... within ono ,~': prl.r i. "
d"uth RrB fully t8xllbla III ~rllnlf.r., ~_
S. Aocounh utablhhed joIntly bllh"fuln hUlbllnd IInd wlh ~orll thtm on. V81lr prJor to dllath fire not tllkllbl., _..
6. Accounts hllld by" declIdent "In trust for" Mothor or others IlfQ tnxnblll flJllv. C".,)
GENERAL INFORMATION
I.
REPORTING INSTRUCTIONS - PART I TAXPAYER R6SPONSE -1;) "
~ 1'-.) ,jJ ()
BtOCK A " If the InfoflllatJon and oo..puhtJon In th~ notlc. tire carrQct ~lnd chlductJonl Afe not be~~~;-!laJllIed~hC' an ".,P'
in block "A" of Part 1 of the "hlCp8yel' RIlliPanu" sIIctlon. Sign two copl", rmd Nubllllt the. with your check for tll. aMount of
talC to the Register of Wllh of tlliA county indlcfltdd, rhQ PA Dejlllrtlllent of ReYiAnue wHl IlIIu" !'In offieldl aUOS'Ment
(forM REV-lS48 EX) Upon l'ec"Jpt of the return frail! thQ Reglstor of Wills,
2. BlOCI(" - If the 11llget specified on this nClUca h!'ls Do"n or wi11 be r"portod 6nd tall Po!lld ...1th the Ponfl9ylv8nla Inhu!tanoll
hlC R"turnfUed by thA decedant's I'epresenteltlve, pille" fin "X" In block "8" of Pllrt I of the "TtI)(PlIYIH' ReSPonse" uctlon, Shn onll
copy and return to the PA fJeplIrtment of Revonue, BLlronu of Indivldulll TlIlCer;, Dept 280601, Harrisburg, PA 17128-0601 In the
envelop" provided.
3. BLOCK C - If the notice inforllllllltlon Is Jncorroot 8nd/or doductiont ore being c1ahled, check bloak "C" and cOlllpleu Par'h 2 and 3
1Il,.,.",.rll"O +("1 thA 1'l"1trl'rtl",.,CI tlnll"l" !'>It;'m hlO "nnl"", and 'lllhllllt thlllll ...lth ""ur "hfll'1k fn" th~ !llllfl"nt I"If t1'l1f QJlIH'lhlp tll thn P..{"l~+:or
of W!Jh of the County Indicahld, The PA Oep8rtlllent of Rllvenue will ISlluQ an offJeilll llSSClssmunt (ForM REV~1!!48 EX) upon fllOlllPt
of the return fro. thll Register of Wills,
TAX RETURN - PART
2
TAX COMPUTATION
LINE
1, Enhr
NOTEl
the date the acuount orIgInallY was establJshed or tItied in the mannaI' QlCJstIng at date of dlluth.
ror i'l decGdent dYing flfter 12/121821 Accounts which tho decedent put In Joint mUlIes wIthin onlJ (I) year of duth lIrll
talCBblo fully liS transfers. Howevef, thore Is an Q)(clusJon n~t to e~c8ed $3,000 per transforoQ regardless of the yatue of
the account or tho number of accounts hold.
If II double asterisk (,,") appaars beforG Your- fIrst na"'e In tho addross portion of this noUce, the B,OOO olCcluslon
already hal bun donuctGd from tile account bsil1nce as roportod by tho financJtll institution,
Z,
3,
Enter the tot!'ll balance of the account InclUding Interost accrued to tho date of death,
The percent of the account that Is taxable for each survJvor Is detormlnod as followSI
A. Tho pllrcent ta)(able for joJnt <!Issets ostllblJshod ftlOre than ono Yflllr rrJor to the decedent's do\lllthl
DIVIDED BV TOTAL MUM~ER OF
JOINT OWNERS
ElCamplol A joint a568t regIstored
DIVIDED flV TOTAL NUMBER Of X 100 .. PERCENT TAXABLE:
SURVIVING JOINT OWNERS
In the name of the decedent and two other pllrsonR.
,.t~')
-.l
(-
T"""
::;:~:
n,
1 OIVIDED BV 1 (JOINT OWNERS) DIVIDED BY 2 (SURVIVORS) . .167 X iOO
16. n (TAXABLE: FOR EACti SURVIVOR) .
1 DIVIDED BV TOTAL NUHBER OF SURVIVING JOINT
OWNERS OR TRUST BENEFICIARIES
Tho por'.nt t.x.bl. for ..,ot. .ro.t.d within .no ".r o{ tho do'.don", d..th ., .o'ount. own.d b, 'h. dO'.d."~:~t hold
In trust for lInother IndlvIdual(s) (trust baneflc1arJos)1 -:~,..
X 100
PERCENT TAXABLE
N
.-
N
one ~
of death by
ElCaMPle: JoJnt account regIstered In the neme of the decedent and two other pet~ons and estllbllsned within
the deacedant.
1 DIVIDED BY 2 (SURVIVORS) . ,SO X 100 . SO% (TAXAIHE FOR EACH SURVIVOR)
4. The aMount subject to hlC (Une 4) Is deterlllJned by mULtiplYing tha account balance (Uno 2) by the Pllrcont t!I)(able (!Jne 3),
S. EntiAI' the total of the debtl and deaductions listod in Part 3.
6. The !'IJIIlount taxaoiea (1lnea 6) 1s det\lrllJned by sUbtrnctlng thea debts aM deal/cUens (line S) fro. the 81l0Unt SLlbject to ta.ll {Unit 't,.
7. En tear tho approprIate t8~ rate (lIne 7) 85 determined below,
.... For di!ltes of death occurring after' 6/30/94, thlll t8lC rates for transhrs to SPOUSClS are as follololS1
1. Datos of death on or after 7/1/9.. and bafore 1/1/95 the rate Is 3%,
Z. Dates of death or, or 8fter 1/1/% transfers to spouSQs will be ta)(od 8t 0% ta:o: rl'lte.
Note I for dates of death prior to 7/1/94 transfers to spouses are taxlIble !It 6%.
B, Tr!lnsfers to Ilne!ll nescand8nts IncludJng fl'lther, mother, son, daUghter, grandchJldren, son~ln.iaw,
daughter-in-law, stepchJld 8nd thoir l~su8 are tnlC8b10 at 51)( percllnt (6%),
C. Tr!lnsfears to all others Including brother, slsteaf, unclCl, 8unt, nephew and niece are tll)fable at fifteen percent (15%),
D. If YOU change the ta)( rl'lte, p1Cl8S8 spacify your fAlatJonshlp to the decadent In the !lrea provldlld,
B. The alllount of ta>l dUll (1 In.. 8) Is Ollter'llned by multJplYlng tho 61110unt hl'llAble (lIne 6) by the ta)( r6te (lIne 7),
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
"'llowabl11 d.bts ~nd deductions are deterMIned ~s follows:
A, Vou 1elllllly orfl responsible for P8Yllent, or the estate SUbject to tldllInhtrl'ltJon by tl pGrsonal rllprllSfmhtive .\I insufflclllnt
to pay the deductlblGl I hllllllS ,
8. You aotul'llly paId the debts ftfhr doath of the decedent hnd CAn hlrnlsh proof of pl'IYMGnt,
C. ()abh blllng chl.ed IIIU5t he lte.lzead hllly In Pl\rt 3, If 8ddltloneJ spece is n"dlJd, l/se plnln psper 8 1/2" )( 11", Proof of
paYMent IlII'lY be requuted by thl! PII Dopar t..mt of Rove",l..
'- - :J
TAXPAYER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANv
REGISTER OF WILLS. PA DEPARTMENT OF REVENUE DISTRICT OFFICE'
OR CALL THE IlUREAU OF INDIVIDUAL TAXES, TAXPAYER INQUIRV IINIT IN
HARRISBIJRG AT (717) 787"0327. TDDt (717) !!.Z-Z2S2 (HEARING IMPAIRED ONLY) · .
,
COIiMONWf'Al HI 01' PFHNSVlVAHU
DEPAIHHl:Nl 01' R[VUlllf
8URf:AlJ m- INIlIVI(llJAl TAIl[S
DEPT. 280601
I~ARRIStlURG, IlA 17128-0601
*
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
AC'~
DATE
NO. 21 ...<j')-- ,,/,~,
9615088(,
10-23-96
UY.lli~1 il ,n (I.nl
EST, OF GEORGE F AIKENS
S,S, NO, 160-16-5601
DATE OF DEATH 09-14-96
COUNTY CUMBERLAND
TYPE OF ACCOUNT
[] SAVINGS
[xl CHECKING
[j TRUST
[.I tERTIF ,
LYNN F AIKENS
411 ROSS AVE
NEW CUMBERLAND
PA 17070
REHIT PAVHENl' AND FORHS TO I
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
DAUPHIN DEPOSIT BANK & hili provided the Oep6rtlllllnt with the lnfor~atlon listed below which hnl boen used in caloulatlng the
potential te)( Que. Their records indicate that nt tho duth of the ebove decedent I you were ~ Joint owner/benef1chry of this nccount.
If you f.el thh lnfor~atlon is lncorrllot, pluse obtain written oorreotlon frOIl the flnrmolfll In.tHutIon, et1.flch II copy to thlfi for.
t..~.: .~t...t"': I,~ ." ~.... ..kl""n 'l'~'i""<l" ThIll IHH'.(lllrlt ,_ te"'llblft in lIcoordenoe with the Inherltrlnoe TelC laws of the Co...onwllll1th of Pllnnsylvanlll.
Question. ..fty be anewered by cftlllng (717) 187-8321.
COMPLETE PART 1 BELOW . . . SEE
Account No, 0010291040 Olh
EshbIl.hld
REVERSE SIDE FOR
05-29-90
FILXNG AND PAYMENT INSTRUCTIONS
Account Olilnol 1, 423,91
Plrclnt Toxobil X 50 , 000
NOTEI If ~ftlC p6YMants are mode within throG
^IItount Sllbjaet to Tax 711.96 OJ 1II0nths of the decedont's dllte of death,
Tax R.te )( ,06 YOU may deduct a ~% discount of the tllX due.
Any inherltllnce tlll< due will bBcollle delinquent
Pot.nthl T.x Due 42.72 nino (9) ,"onths after thu date of doath,
PART - TAXPAYER RESPONSE -
COI FAILURe TO ReSPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASED ON THIS NOTICE
A, 1:\1 The AboVA Inforl\!ltlon and tAl( due is correct.
,~ 1. Vou may choose to ru.lt pSYlllllnt to the Reglllter of Wills with two copies of this notice to obtllln
a discount or avoid Interest, or yoU IIIAY check boll. "A" and return this notice to the R..glster of
Wllh snd an offlclftl AflS8fl5~lent will ht ISllued by the flA Oepl'rtllent 01 Revenue,
To Insure proper credit to your account, two
'2> caples of thlll notice must aCCOllprlnY your
paYJlent to the RegIster of Wills, Make check
pf\Veble tOI "Roglster of Wille! Agent".
[CHECK ]
ONE
BLOCK
ONLY
ft, 0 The above fllsot hAS bAGn or will bo reportod !'Inri \a): paId with the PomlllylvAnl1l Inheritance TAX rAturn
to be f1hld by tho decedont's ropruentntlve.
r.. 0 The llboVCl InforMation Is incorrect and/or debts t1nd deductions were pnld by yOU,
Vou IIIUllt cOllplete PAIn 0 IInd/or PART 0 below.
If you indicate a different ta)( ret., ple..e staie your
relationship to d.e.d.ntl______~~__.___._
OFFICIAL USE ONLY 0 I\AF
PA DEPARTMENT OF REVENUE
PART
[3]
TAX RETURN . CUMPUTATION
LINE 1. Olto Elhbllshld
2. ^ccount Balance
3. Perceni TaKable
4, AIIOUI,t Subjeci to Tax
S. Oabis and Daductions
6. AMount Tax.bla
7. Tax rtate
8. Tax Due
TAX Uh JU1NI/1KU~1 A~~UU~I&
UF
1
2
3...JL
4
5
6
7 X
o
PART
[!J
DATE
DEBTS AND DEDUCTIONS
l'All
1
2
3
4
5
6
7
8
CLAIMED
-
-
PAID
j
PAYEE
DEseRI PTI ON
AMOUNT PAID
I
TOTAL (Enter on lina 5 of Tax COMPutation)
j
.
Under pan.ltia. of perjury, I declare that the
l_~~P'~~. to t~e~~'t ri n~ knowledga and balhf.
T AX~V~~ 'sI GNAr'dRr' ! '- \
fact, I have reportad above .ra tru., correct and
~_OI'1!'_.J,___,)' I . L___._.______..___
WORK () /,
TELEPHONE NUMBER
GENERAL INFORMATION
1, FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT ,It" ""p",..,.
lub.ltted by t:h. flmlnclal Institution.
'/.. Inheritance tel( beeall.. delinquent nine Month. aHar thll deolldent'. delte of dllnth.
3. II jotnt nctoun~ I. taxable oven thouyh the decadent'y nn.. was added n. n Matt.r of convAnlencl.
4. Accountl (Including thOle held between hUlband and HlfD) whloh the declIdent put In joint nun w!th,ln On. YUL~rlor
death are fulh taKable al transhrl. ~
5. Aooountl ..tablhhed jointly b.twun hUll hand Md loll'. llIor. ttlll" onG Y8ft'" prior to death IIr. not talC"bll. -
6. Ac.::ounh held by e decldent "In trult for" anuther or oth.r. arcll h!l(ftbl. fully, ---4
o
InhrutbUlId
(')()
C "".
..1 O_J
on InforIl6t1ol'
'0
...:..J
-0 ::0
, ~l
('I ~J,
tq ,
I.
-0
N "
!llOCK A - If the lnforlllltlon !!lnd cOllputatIon In th. notice II" corract /lnd d.ductlons /lra not bel~; f.~ahledl(jllno. an ~~,t;:{,
in block "A" of Part 1 of the "Taxplly.r RuponUl" ulotlon, Slyn two cOIIJes end RubM.lt thn with your oheck 00 the 1l1l0unt of
tl"l to the Regl.ter of Wills of th-. county Indicatlld, Tho PA Oapllrlllent 04 Reyenue will I!lua lln offlolal aU"I.ent
{For. REY.IS48 ENl upon ronalpt of ttle raturn frail the Raglslar of Wills.
REPORTING INSTRUCTIONS
PART
1
TAXPAVER RESPONSE
Z. 8l0CK 8 ~ If ttle llSut IPac1fI.d on thl. notice hll. boen tlr will be reported llnd tme pnld with the Pann.:/lvftnta InherltanClt
Tax Return filed by th. decedent', repreIClntl'ltlve, plllce IIn "X" In blook "B" of Pnrt 1 of the "Tllxpayor R6Iponu" seotlon. Sign one
COpy and raturn to th. PA Oellarbent of Ray"nue, Bvrllllu of Individual Taxu, Oapt 280601, tlllirlsburg, PA 17128-0601 In the
envalope provided.
3. BLOCK C - If the t'lOtlolI Inforllletlon Is IMorrflClt and/or deduotIonl are bllIng clnhled, chack blook "e" ~nd cOllplate Part. 2 and 3
!l,:,,:',rdl"o;o te ~~~ !"t~~'~,:,t!':r.!: ~~~~~J. ~!:::... ~.:~ ec~ltl= :l!":C ~~b~l~ ~!'1~;,,; d<;";,:I\... ;t'.t;::. r;;.~ n,~ ..........,-.. Ii; ,r.;., ~CjQ"~" .IJ ,i,.. ".,,;Io'~'
of WU1I of ttle oO\lnty Indlcetod, The PA Oepart"'lInt of ReYllnuQ will luue nn offlcl01 aSSUllIlent (ForI! REI/-1S48 EXl upon receipt
of tho raturn frol! the RegIster of Willi,
TAX RETURN - PART
2
TAX COMPUTATION
LINE
I, Enter
NOTEI
H,e datu the !lccount or!glnllllY WllS utnbllsh'lld or titled In tho ml'lnnor Qxlstlng lit dllte of dooth,
Fur n deoodent dying eHer 12112182: Accounts which tha uncodent put In joint nRIIIGS within ona (1) year of denth are
taxnbla fully 8S transfers, However, thero Is nil exclusIon not to oxcead $3,000 per transfClr8e ragnrdleu of thll value of
tha account or tho nUllher of acoounts held,
If a doublG astorlsk (MM) nppears before your first Mille In the nddress portion of this notice, the $3,000 exclusion
alrendy hal boan dllducted froll thlJ account ba18nce liS reported by tho flni!lnclal Instltl/tlon.
OIl/IDEO BY TOTAL NUHBER OF OIVIOFO B'll
JOINT OWNERS
Examplel A joint l'lllfiet ,'eg15torgd In the nOllle of
TOTAL NUHBER OF X 100 . PERCENT TAXABLE
SURVIVING JOINT OWNERS
the d.cedent and two other parsons,
,D
-J
(-
:......
....d.
......
2, Enter the total balance of the llC(;Ount Includlnll Interest acorued to the data of de8th.
3. The parcent of the neeount that Is tnxl'lblo for 88ch surylvor Is dat&rllll"ed as followlll
A, The porcllnt taxable for joint ouets 81ltabllshed more then one yaar prior to the decadant's death I
I
-'
lOll/IDEO 8Y
3 (JOlNT OWNERS) DIVIDED BY Z (SURVIVORS) . .167 X
\00
16.7% (TAXABLE FOR EACtl SURVIVOR)
:r'"
:.\::
d9ceden~t
held
B,
The percent tIIxabIG for SUllts croatad within one yellr of tha decedenl's death or accounts ownlld by the
In trust for another Indlvlduol(sl (truGt bonefIcIllries):
1 OIVTOEO BY TOTAL NUHBER OF SURVIVING JOINT
OWNERS OR TRUST BENEFICIARIES
X 100
PERCENT TAXABLE
N
U1
ExaMplel Joint account reglsterad In the na.. of tho deced","t and two othar persons ond utllbllshed within on. yaar of doath by
the decedent.
1 DIVIDED BV Z (SURVIVORS) . ,SO X 100 . SO% (TAXABLE f-'OR EACH SURVIVOR)
4, Th. allount subj.ot to tIlx Cline 4) Is deterllllned by multiplying the account balonoe (line 2) by the percllnt tax(lblo (Un. 3).
5. fnhr tho total uf the d.bts and deductions llstad in Prlr1 .L
6. Th. '",ount tlI)(llbl. (line 6) 11 doterlllIned by subtrllctIng tha dobt. t1nd deductions (line 5l frail the aMount IUbject to tax (Una 4l.
7. Entor the appropriate tnx rate (lIne 7l IlS det.rlllned below,
A. For datu of death occurring of tar 6/30/94, the tex r!ltDS for transfers to spouses ora !II followsl
1. Dot.. of duth on or eHor 7/1/9(, end before 1/1/9S thra rate is 3r..
Z. Datu of dnth on or eHer 1/1/9S trllns"" to spall". will ba taxed at Or. tax rate.
Not.l for datu of duth prIor to 711/9(. trllnsfer. to spouu. are toxnblu !It 6%,
n. Tranlfllr. to llnn1 de.cendtlnta Including father, ",otllor, !;on, dllughhr, grandchildren, ."n~ln.ltlw,
d(lughte;~ln-lllw, stepChild .!lnd thair 111uG !lit taxable at six p.re.nt (6r.),
l. Trllnsf.r. to all oth.r. IncludIng brother, sliter, unoh, aunt, nephew .'Ind nlaca sre tnxabla at flftC1len percont (15%).
O. If yoU chang. the tex r"te, pIn.. specify your rOlntlonShlp to the decodent In th. Brn provided,
8, Th. allount of tllX duo (lIml 8) Is d"tGr.dned by nUltlplylng th. II.aunt taxllble (11ne 6) by the tax rato (11n. 7),
CLAIMED DEDUCTIONS - PART
3
DEBTS AND DEDUCTIONS CLAIMED
Allowabl. dobts and deductIons ar. deterlllnelJ !II fl)llo~Sl
., You logally nrQ rupon.lbl& for pay..nt, or tho uta~1 subjlot to Itdlllfllstrntlon t.y !l p.rsonal rllPrasentlltlve It Insufficient
to PIlY the deductlbl. ite.s,
8, You actually Pllid tho debtR after de..th of the daeedent end enn furnish proof of pI'lYMe;,t.
C. Oebh bolng olllhlecl ..u.t b. It..lzod fully In Part 3. If nddltlonlll space II n..dod, ule pltlin paper 8 112" x 11". Proof 0"
paYM.nt IlIllY b. requ.sted by tho PA Oeperh.nt of Rov."ue.
TAXPAVER ASSISTANCE
IF YOU NEED FURTHER INFORMATION OR ASSISTANCE, CONTACT ANV
REGISTER OF WILLS, PA DEPARHIENT OF REVENUE DISTRICT OFFICE
OR CALL THE BUREAU OF INDIVIDUAL TAXES, TAXPAVER INQUIRV UNIT IN
HARRISBURG AT (717) 187-8327. TDD' (717) 772-2252 (HEARING IMPAIRED ONLY)
PURPOSE OF
NOTICEI
To fU1f1l1 tt;,Cl rGqulr~,"enh of SeQtJl;ln 2140 of the Inhen.hanee ~nd E:!ltate Tal( Actl Act 21 t'fI99f\. C72',P,S,
Seotlon 9140),
PAVMENT:
Detach the top portion of thh Notioe !lnd submit with YOur payment to the Register of WU18 printed on th,
rOllllrS8 sid.,
~R H~ke chOCk or mcney ardor payable tOI REOISTf.R OF WIlLS1 AGENT,
REFUND (CR) I
A refund of II till( crodJt, whIch Wets not roquut9d on tho hI( roturnl mllY be requuhd by COmpleting an "APplication
for Refund of PennsylvanIA InherltaMo l'Ind fstllh Tal(" (REV-1313), Applications ere 8vallablo lit the OHloo of
the Rog1sterof Wllls1 any of thQ 23 Rovonuo District OHlcGS or by oalling the special 24~hour llnswerlng I8rvloe
numbers for forms orderIngl In PennsYlvaniA 1~800.362"~050, outside P~nnsYlvanI8 end within lOCi'll
Harrisburg ilrlHI (7l7) 787M6094, TODft (]17) 772+2i!SZ (HCll'Irlng ImpalrCld Only),
OBJECTIONS I Any pIlr.ty In InhlrClSt not sat.lsfled with the appraisement, al10wancCl or dlsal10wancQ of dQduotJons 0,.. auessmClnt
of ta~ (Including disoount or Inter9st) as shown on this Notice may Object wIthIn sixty (60) days of ,..ec9!pt of
this NoticQ bYI
~-wrlthn protest to thQ PA DopartmQnt of ReV9nua, aoarrl of Appoa1s, DQPt, Z610ZI, HftrrlsburSli PA 17128~10211 OR
-~electJng to halle th9 matter determIned at thQ audit of the account of the personal repruGntatlVG, OR
""sPP981 to the Orphl'lns' Court
ADMINM
ISTRATII,IE
CORRECT IONS =
FQctllal errors disooverod on thla tHlS8SSmlll1t should bQ addrQS$od In wrIting tOI PA DQPartment of Revonu81
f1uruu of IndlvIdusl Tax13S1 ATTN: Post AIISflssmentRevlew Unit, DEPT, 260601, HarriSburg, PA 17128-0601
Phono (717) 787~6Sn5, See pego 5 of the booklet "Instructions for InherltnncQ T8~ Return for a RasidRnt
Decadent" (REV+tS01) for PIn &l<planatIon of admInistratively correctable errors,
DISCOUNT:
If any tax due Is paid I<fJthJn thrQe (3) ca18ndar months after tho decedllnt's dOl'lth, a five pArcint (5%)
discount of the tax Pllid Is aHowed,
PENAlTV:
The 15% tax amnesty non-participation penalty Is computed on the total of the tal< and Inte,..est assessed I and not
pflld beforQ Jllnuary 18, 1996, the first day after the €Ind of th" tax i!Imnesty p9rlod, This non-partlclpatlon
penal ty 1'& appealable In the sa~le manner and In thll the sallie t IAlo per lad l'IS YOU would appeal the tal( and lntel"flst
that has be on l'IssClsud as lndlcetQd on thh notioll,
INTEREST I
Interlllt hi char god beginning with first day of dellnquency, or nino (91 months end one (ll day
from the dete of dli8thl to thl dllb of pllyme"t. TeXIS whIoh beo.Dme dO}Jnquent before January 1, 1982
bear interest at the rata of sl>: (6%) porcent per annulll calculated at a dslJy nlte of ,000164,
All taxes whloh became delinquent on or after J<'lnU8ry 1, 1982 wIll bur int&rest at 1I rate "fhlch w.lll vary frolll
oelendar Y8ar to clIlendar year wIth that rate announcQd by tho PA DepartmClnt of Rovenu8, The apPlloebla
Interelt rBt~s for 1982 through 1997 lire I
Vesl' Intorellt Rate Dally IntCIrest Factor VQlIr Interest RlIt!! D811y Interest Factor'
1982 20Y. ,n00548 1987 9% ,000247
1983 16r. ,000438 1988-1991 11% ,000301
1984 11% ,000301 19CJZ 9% ,000247
1985 BY. ,000356 }l)93-1994 7% ,000192
1986 10% .000274 1995-1997 9% .000247
nlntlrest h clIlculllted .. followsl
INTEREST . BALANtE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
~-^ny Notice luued aftar thQ tll~ becomes dallnquQnt "1111 r*flDct an lnhrut oalculatlon to fHtCl8n (IS) dllY19
beyond the dAte of tho assUSlllllnt, tf P8YIlIant ls mllde attar the Inhr8lt co",putfttlon d"t. thnwn on the
NoticQ, lIdditlonlll Interut must bll Cl'llCuhted,
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Recprn Ci
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