HomeMy WebLinkAbout97-00259
COMHON\IEAI,TH Of PENNSYLVANIA
DEPARTHF.NT OF REVfHU€
SUREAlj Of' lNOIV[UUAL rA)IES
DEPT, l80601
HARH1SBUlW, PA l11lll.060!
l(;- -It.? f;)
INFORMATION NOTICE
AND
TAXPAYER RESPONSE
FILE
ACN
DATE
NO. 21 ,'11 - 'J 5'1
97107470
02-25-97
.
th.ihllll" '/,UI
(:;'I
.. ~ (.)
KQRIN M C[lNE
2ZZ1, lONGS:GAP
CARLISLE
C1
(',
EST. OF JAY P SPEECE
S.S. NO. 173-14-3056
DATE OF DEATH 12-24-96
COUNTY CUMBERLAND
TYPE OF ACCOUNT
[XJ UVlNOS
o CHECK INO
o TRUST
o CERTIF .
,,1.
REHIT PAVHENT AND FDRHS TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
RD
flA 17013
r"1"'
MEMBERS lsf,~,_iu r:i~ h.'Q" is' lded thll D,part.,nt with tn. lnforutlon li.ttd betow which hili bUn u..d in catcutatJn9 tht
pottntlal tGk due. Thllr rtcord - uti that at Ihl duth of th"bo...1 deetdtnt, you w.r. a Jolllt own.r/beneflcl.r'l of thh account.
If YOU f.ll tnl. InforlllDtlon l. rlct. pl.an t1t1t"ln wrlttlln ..orl'tntlon from tMI Ilnancl~l \flItl~"-ltla"', !In,:~n ) COI':' to ~hl, fOf/!:
and retl.lrn It tn the aboYI addr..., Tnil account Is tllxflDla In llccordanol with 'hll Inhlrltano. TalC lawfl of thl COllllllonw..lth of Plnn.yl....nl.,
Uuut lorl' r4tJ'f bl .1nlWllroCl tly oal11nll (;oP' 16l-e!/11,
COMPLETE PART 1 BELOW
Account No. 4180-00
" " " SEE
REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
06-19-57
Oat.
E,hbl1Sh.d
To in.ur. proP'" crscllt to 'lour account, two
eZl copl.. of thl. notic. lIlu.t acr,oMpal'V 'lour
IHly,"ent to the Rlohter of Wltls. Hak. enaek
payablt tOl "Righter of Will., "II.nt",
,
I
(,
!
Accoun1 &aleno. 400 , 55
P.rcont Toxoblo X 16,667
Aooun1 Subjoct to T.. 66,76--
To. Roto M , 06
P01.nt.hl hI< Due 4 , 01
PART TAXPAYER RESPONSE
CUI FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT BASeD ON THIS NOTICE
A, ~ Tnll ItlOY' tnforllllttlon and tax dUI is correct.
Pi 1. 'Iou llIay choose to rnit pllyunt to tne Re91.hr of Wills tilth two copllll of thl. notice to obtain
a dhcount or avoid Inter..t, or ~au IIlllY cMack bOil "A" anti "turn tnil notlCI to thl 1l.lIhter of
Wllh lInd an official aUUSIIIlInt will bll ISllUlld by thll PA Ullpartment 0' Revanlle,
No'rEI If tall paYlllents are iliad. within thr4t
0) 1Il0nths of thl dlc.dlnt', data 0' duth,
yOU lIIay dlduct II 5% discount of tho tall dut,
Any j"nerltltncl talC due will tlICO'U' d.llnQuent
nlnll (9) Pl'ionths after thl datil of nllath,
r CHECK J
lONE
BLOCK
L ONLY
8, 0 The IltlOY' lISset hilt been or will bl roportllcl arid talC paid with the Penn.yll/anla Inheritance Tall return
to till flied by thl dec.dllnt's rupre.untatlY.,
C. 0 Thl abo'JlI InforlllatJon is Incorrllct and/or debt' and d.dut:tJons Wllro paid by you.
You .Ult COlllPlllh PART rz, and/or PART I!I balow.
L:.. ~_
PART
I3J
It you indic.t. a ditf.~ent tax ~at., pl...e state you~
~.lltionlhlp to dec.dent:
OFFICIAL USE ON LV 0 AAF
PA DEPARTMENT OF REVENUE
iA~ r:::i:.m;; . c::a1f"UTAiI:lN O~ r/'.;~ ON J~,njT.':flW~r ,~CC~Utf7:' i'AD
LINE
1. Ooto E.toblishod
2. Accoynt Ballnc.
S. Paro.nt TI~.bl.
4. Alllount SYbjec; to Tax
S. D.bt. and D.ductions
6, Alloynt Tlxllble
7, Tax Rib
8, Tax Du.
1
2
3 X
4
5
6
7-11
~
1
2
3
4
5
6
7
8
DEBTS AND DEDUCTIONS CLAIMED
PART
I!J
DATE
PAID
=j
PAYEE
DESCRIPTION
AMOUNT PAID
I
:
I
TOTAL tEntlr on Lin. 5 of Ta~ COIlPut.tionJ
I
L
.
Und.~ pen.1Un of p.rj~lrYI I a.clar. thlt th. hch I
~o.pl..to to ,tho but of ~kno.lo~';;';llOf' _
~ A /l/' ~~-- ~/
TA W.R 'E\~1rIJRF - - ~
\
heye rlport.d aboy. A~I true, corr.ct
1t0ME (1 n) 'T'6~ - 6"'/2.L
WORK ( )
~.FPHnNF ,>JIJt,tBJ;ll,,_......-.r..,.
""d
nATF
'1"-' ,
,.....
l")
t-'
fY'1
..
rt"l
CL,
r'l
I
~
'1
(U
a.:
f"'-.i,;
p,
~
PURPOSf OF
NOTltE I
To fulfUl th.. requir"'llnt. of Stctlon U40 of llit IhhlrHanetiend E.htl TIM Act, AotU of 1995. .(U P.$.
S.ctl(ln'140>'
P1VMEHT I
DtttCh thl top portion of thil Notice and .ublltt with your paYllllnt to the R"gllt.r 0' Willi prJnted on the
rIver.. lid,.
_ri Hl!llkl check or 110M)' ordlr p.....bhl tOI REGISTER Of WIllS, AGENT.
REfUND (CR) I
A refund of . tll( cr.dit, which Wl'lI not r.quutlld on th-I tlll< rttlirn, llIay be r.qu..t.d by oOllpl.t1ng an "AppllclIUOfl
for R.fund of P.nn....lv.nhl Inh.rlUncI flnd Estflt.. TII)(" (REI/-llUI. Appl1catlons are IIvallabh flt the Office of
the RIgl.t4lr of will., any of thl 2!1 Rllvenue District OHlc.. or by call1l1o the ,pldal 24~hour enlwflrlng l.r"lotl
nu.bllr. for for.. ordlringl In Pennl...lvanle 1-800-~62.20S0, outaldl Pennlylyftnle .nd within local
Harrhburg arIa (7171 781-8094, TOO' <117l 71l-US2 OIearlng IllIPflIred OnlY).
OBJECTIONS I Any party In intere.t not utllHed with the appnlistMent, 8110wllnclI or dll!'lllowAnca of dllductlon. or 8ne...e"t
of teM (Includlno discount or Intnrestl ftS ~hown on this Notice may objuet within si~ty (60) doy. of receipt of
thl1 Notice by:
~-wrlttln protut to the PA [)epflrhant of RIIYllnUll, Board of Appul., Oapt. 281021, Hnrrhburg, PA 17128-1021, OR
ueleotlng to h.ve thll utter detlrllitllltl at the (Hldtt 0+ thl! nccount of the Pl'trsnnal representative, OR
.-lIppllal to thl Orph.n,' Court
AOHIH4
ISlAATlVE
CDRRECTIOH51
Factual errorll dhcovllred on thIt llS5el$llumt should b. addreuGld in writing to: PA Ueparhlillnt of RIIVllnul,
l'Jureau of Indiyldual TRM8I, AnN: Post Anesu,,,nt RGlyiaw Unlt, nEPT, 280601, tlflrrisburg, p" i.7128~b601
Phofla (711) 787~6S.05, Sa" plltdGl !i of the bookht "Instructions tor Inh,ult.ncll Ta~ Rllturn for 0 Ruldent
Oaold.nt" (RELJ~lSOll for 8n IIMplllnlltlon of acl",lnlstrnt!yelv correctable orrQrl.
DISCQUHT I
If any hl( due Is paid within thru (3) c~lllndllr Month. afbr thl decedlnt'. dnath, a five percent (S;()
dl.oount of the ta~ paid I. allowed.
PENAL TV I
The 15:< tal( ftIInuty lloo-partla1patlon pcm.lt')! it cOMP'.lted on the total of the tal( and interut Bu.ued, and not
paid before January 18, 19961 the Ur.t day lifter thl end of the tIlx .Mnllllt1/ period, Thll non.partlclpaUon
pel"lalty Is epPlllllabl. In tha u.. IIllnner llnd il\ the the sa.. U.. pedod at yO\I would apPlal the tftl( and lnt.r..t
that ha. b..n a......d al indlc.ted on thh not Ico.
IHTERESTl
Int.re.t Is chllrged beginning with flrlt day of rt.Unquenoy, or nlr\. (9) .cilth. and on. (11 day
froll the date of dlath, to the dab of pflYlll.nL T!'IMU which beOll.. delinqUllnt before January 1, ~982
ballr Intlr..t at the rat. of .1)( (6%) percent plir IInnu. cftlculflted !'It tl dnl1\1 rah of ,000164,
All \al(" which beclIne d.llnquent on or f1ftll' JllFlUllry 1, 198~ wll1 ba.r Inter lilt at a rat_ ",hlcr. will var... fr~
calendar ynr tn cellndar .....r ~llth that rlltt ..1nouncad b)l tht PA Dopert..nt of Reyenu.. lh. Ilf\plicabl.
Int.re.t rat.. for 1982 through 1997 aret
n8Z
\'8)
l'8ft
nn
1986
~~lnt.rut
20%
16%
11;:
n:<
10%
11 calculated II'
,0005-48
.0004!18
,000301
,00Q3!.b
,00n27"
fol10WII
Year Interest R!'Ih 0.11)1 Inte~.ut Factor
--
1981 9% .000241
19&8-1991 11;1, ,000101
1992 9;1, .000247
1993~1994 1% ,000192
1995-1991 9;1, ,000247
~ lnbr..'( R.ta DailY Intillrut Factor
INTEREST . BALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--An... Hotlcl lnulld lifter the tll)( b.OO.8' dellnqUlm\ will rllfllCt I'In inttt'ut calculation to flft..nOS} dayS
be:iond the dete of th_ !'IIu....nt. If I,e:illent I. .adl after thl Interut COMPutaUon data .hown on the
Notlol, edditional Int.re.' Must be ol'llcul.ttd,
PAVHENT I
D.tloh the top porHon of thh Hotlo. Ilfld ,ublllt with vour PIV,."t l,eft plvetll, to the "al' .nd.ddr..,
printed un the r",,,.. "..
If RESIDENT DECEDENT lIake oh..ok ar lan.1' ord.r pal'tbl. tOI REOXSTER OF WILLSt AGENT,
If NotHtEitDENT DECEDENT 'Ik, oh.ck ar Ilon.y order pIl'ablt tO'I COMMONWEALTH OF PENNSVLVANIA.
REFUND (CR)I A rtflMWf of . hI( credit, which "'.. not r.qu.lted on th. Tlx R.turn, .'!f be requut.d by COMPI.tlna an
"Application for R,fund of P.nnlylvanll Inherltanc. and E.tat. Tlu" (REY-131!), ApPl1oatJon. art av.ll~11 It
the Offlc. of the Rlllhtlr of WHI', anv of the U ReY41nue Dhtr.lot. OHio.. or frail the D.partHnt', Zit-hour
an.werlng I.rvlo. nu.ber, for forll. ord.rlng: In P.nnlylvanla 1-800-]62-2050, out.ld. P.nnlylvanll
Ilnd within local H.rrllburg .rea (717) 787-6094, TDOI (117) 77Z-2l52 (H..rlna Iapalt.d only),
REPlV TOI
Ckiutlon' r.tardlng error. contaJned on thh notlct .hould bt .ddr....d tal PA Depart.IM of R.v.nue, BurllU
of IndlvJdu.1 r.MU, AfTNI po.t Au.....nt R'vl.tf Unit, D.pt, l80601, Herritburg, PA 17121-0601, phont
(17) 7'7-6505,
DISCOUHTI
If any tal( due 1. paid within thr" (l) ~allndar lonths aft.r the dlo.dont'l death, e flv. p.roent (5%) dllcovnt
of the tal( PIJd it allowed,
PENAL TVI
Th. 15% hI( un..ty non-participlt1on p.nltty It oOlput.d on the totel of tho tax and Int'tllt ......ed; and not
Plld b.for' ;.nuerv ltJ 1996, the first day aft" the .nd of thl tax fldllnfil.b per iod.
INTEREST I
Interut it chargld b.glnnlng with Ur.t day of d.lInqulnoy/ or nln. (9) lonth. and on. (I) dlY frOll the dati of
death, to the d.h of p''sI.ent. TaK" .,hich ble... dllllnqutnt b.fol'e January 1, 1982 b.lr Int.r..t at the rete of
.lK (6:() p.ro."t per annuli cfllculat.d It a dlU!f rat. of .000164, AU tfll(lI whloh bee... delinqu.nt on and aft.r
Januarl' 1, 1'6l will bear Inttrltlt It a rah whloh wJ11 Ylry fro. c.lendar y..,. to cal.ndar year with that rlt.
announotd by the PA D.part..nt of R.v.nue, The applicable Inter'lt r.t.. for 1911 through 19" ,,..1
V'.r Inttr'lt Rat. Dilly Int.r..t Factor Vur Int.rut Rat. Dally Interut factClr
1912 ZOX ,000548 1967 OX ,0002"7
1981 16X ,00043. 1981-1991 11;: ,000501
19&4 11;( .000301 1992 'X ,OOOZH
1915 15;( .00On6 1995~1994 1X ,000192
1966 lOX ,000274 1995~19,a 9;: ,000247
~-It''1t.r..t i. calcul.t.d .. followlI
INTEREST . IALANCE OF TAX UNPAID )( NUNIER OF DAYS DELINqUE~T )( DA.LY INTEREST FACTOR
~-Any NoUel I..uld aft.r the hI( b.eoaa. dtll1nQulnt will r.lleot an Int"ut caloul.tton to fiftlen (5) day.
btlYDt,d thl date of the eu.......nt, If pay..nt h aede aft..r the Int.rut coaputaUon dlt.. Ihown on the
NottCI, IddltJonal int.r..t lIU.t b, cllouhttd,
_lll'
NOTICE I
P~Vf'tEHT1
REFUND (tA) I
To f~1f'l1 the ,...l1r....,.. of hotJon 2140 of thl !nhlrltMOo Irld htlt' Tlx 'ot; Aot U of 1"1, (72 P,'.
lectlon .140).
Dltttch the top portion of thAI Hotlot Md .tUbItU with you,. payNnt to the R"htl" of Willi prInt... on tM
reVlrN llde.
n WI cheok or 110MV' o,.dti,. plv,bl. tOI REOISTER Of' WILLI, AGeNT.
It refund of . tax or.dlt. Ntllch "II not r~.ted on thl tax nturn, ..y be rtque.ted bV cOIlPIIUnl IIf'I "Applloatlon
for A.fund of Pennlylv.nll Inheritance and E.t.tt Tax" (REV~1]15), Applloation. ara Iv,Jltbl. It the Offlo~ of
t"- R.ghter of Wills, 8n!t of thl 25 RIVIflUII Dhtrlct Offic., or by caUJng thtl IfHKIJ.1 24-hour "'Iwerlnt ttrvln
nu.b.r. for form, orderlngl In PennlYlvanla 1-400-562-2050, out.lde Pennsylvania and Mlthln 10cIl
H4lrrhbur. arN (117) 117'1094, TIIDt (717) nt-2252 (HI.,.!", I",'rld Only).
UIJECTIONS, Any ~.rty In Inter..t not ..tI.flad "it... the .ppra1t..tnt, aUOtIanoa or dh,Uowenoa of deduction. or........,,\
of tax (InoludlnM dl.count ~r Int.r..t) II ~hown nn thl. Notice .'V objlot within _JKty (60) diY' of reaaipt of
thh MoUea b~1
--written prot..t to tM PA Dlplrt..nt of R,.",anut, Board Df Appql., Dept, 211021, HarrhtMJrg, PA 1712t-l021, OR
--ll.cUng to havI tha .aU., d,t.r.ined at the audit of the IlGcount of the per.onal repruent.Uva, OR
--app.al to thl Orph.n,' Court
AOHIN~
ISTRATlVE
CORRECTIONS I
DISCOUNT I
PENALTYl
INTERESTI
f'llCltual errore dhoovarad Dn thb ........nt Ihould be addrelltd 1n wrUlng tOI PA o.partHnt of Ravenue,
SUrelU of Indlvlc:tuel T.lCa., ATTtl1 Po.t A........"t R.vl.w Unit, DE?T. 280"01, Harrhbur" PA 17126-0"1
Phone (717) 761-6505, S.. rlge 5 of the bookl.t "In.tructlon. for Inheritanca TalC Raturn for a R..idAnt
Iklc.."t" (REII-150l) for an e>>cpllnf1t1on of adIllnhtratlvah corr.ot~la error..
If any talC due I. paid wlthtn three (]) clllander IOnth. after the decadentl. death, II flv. percent (SX)
dt.count of the t.K paid I. alluwtd.
The lS~ teK e-nellt)' non-partiolpation PeNllty II COllPUted on the totel of ttM tB)l and Int.,.a.t ......ed, Md not
paid befora J~ry IS, 1996, thl flr.t day aft.r th18 end of the taK ......ty period. Thh non-partlclpaUon
penetb lit ~elllbl. 1n thfl .... Nnn4" IWld In the the .... U.. ~r lod II YOU lfOUld lIPPIal the tax Wld Inter..t
th.t hat bHn ....ued al tndlcated on thh noUc.,
Intara.t II cha,.pd beglnntng with flr.t MY of dlUnqutltlC~, or ntl'lt (9) IIOnthl r.d OM (1) day
frOll the datI of dMth, to the dtt. of PII~t. TI>>Clf. whtch bit... dal1nqu4N'1t before JMUIlry 1, 1912
bear tntarut at the r.ta of IlK (6~) pIIrcent per If'll"IIJM caltulettd .t . dIlly rata of ,0001~.
All talCaa which bec... delinquent on or aU.r JN1uery 1, 1982 wUl bur Inter..' at a nta which will Vtry frOll
oaJtndar year to cIl1W1d.r yallr with that rate ennouncad by the PA Dotparh,ant of Ravenua. ThI -.pliClabla
Int.ra,t retl' for 1982 through 1991 .ral
V.ar Intllr..t RDt. DaUy Inhr..t factor Vear Int.r..t Rate Datty IMera.t FlOtor
--
1912 ,U ,OOO~' 1987 .~ .000247
1915 16~ ,OOOUI \981-1991 11;( ,0aUltl
1914 ll~ ,000501 '99' .~ .000247
1915 U~ .000556 1993-1"'" n ,000192
1916 IU .000274 1995-1 ". .~ ,000247
uInter..t I. c.lculatad e. followll
INTltllElT . BALANCE OF Tll( IIHPAlD X HU"BER Df' DAYS DELINQUENT )( DAILY INTltllElT FACTOI
--Any MoUCla hlUld .ftelr the t.>>c becOMe .U~t will rllINt In Int.rut calC1JlaUOI'I to flU... US) -V'
beyond the date of the .....lIIII\t. 1f pa~t II Mda aftar the tnterut COIIPUt.Uon eM'a IhGwn on ttM
NoUc., IIckUUonel tnterll't IIUlt ba ctt1cH,latad.
/ S I G k~ P..
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
'*'
('
\
BU~EAU OF INDIVIOUA~ TAXES
tHItl!IU lANCE IAl( DIVISION
OCPT, za060i
HARRISIUROI fJA 171U-u601
1(1.161111 '" (fHII
KORIN M CLINE
2221 LONOS GAP RD
CARLISLE PA 17013
DATE 05-18-98
ESTATE OF SPEECE JAY P
DATE OF DEATH 12-24-96
FILE NUMBER 21 97-0259
COUNTY CUMBERLAND
ACN 97107469
[_.._ --<A~ount R..itt.d J
MAKE CHECK PAYABLE AND REMIT PAYMENT Tal
REGISTER OF WIllS
CUMBERLAND CO COURT HOUSE
CARLISLE, FA 17013
NOTCI To inlur. ~rDp.r oredit to your aooount, IUbMlt the upper portion of this fDr~ with your tax p.yn.nt,
CUT ALONG THIS LINIl ~ RETAIl. LOWER PORTION FOR YOUR RECORDS ..
REV: Hib-f- Ej[ -A Fii-ni3-:,'ri - - - - - -ii iiii -f NHEIi i: YANC E- - T Aj[ - s i' Ai' EHE-liT - ,iF - Ac-cciuNT - - iili ii- - - - - - - - --- - - - - - - -,. --
ESTATE OF SPEECE JAY P FILE NO. 21 97-0259 ACN 97107469 DATE 05-18-98
THIS STATE HE NT IS PROVIOED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BE~DH
IS A SUHHARY OF THE PRINCIPA~ TAX DUE, APP~IC^TION OF A~~ PAYHENTS, THE CURRENT BA~ANCE, AND, If APP~ICAB~E,
A PROJECTED INTEREST FIGURE.
DATE OF lAST ASSESSMENT OR RECORD ADJUSTMENT, 05-11-98
PRINCIPAL TAX DUE, . 99.00
PAYMENTS (TAX CREDITS),
PAYMENT
DATE
03-19-97
RECEIPT
NUM8ER
AA185287
DISCOUNT (+)
INTEREST/PEN PAID (-)
4.95
AMOUNT PAID
99.20
.- "-
0 ~ R t::;;(
r'_ <~u:
'l_ t;:~ ,
"J.::: I<;: Q
" ~ I:,":J
oil (I' >- C
~::\ :~; ~ '\1
(,') iJ) (j)
~ Qj ~ ~~
a:: a:
. IF PAID AFTER THIS DATE, SEE REVERSE
sloe FOR CA~CU~ATIDN OF ADDITIONA~ INTEREST.
IF TOTA~ DUE IS ~ESS THAN .1,
NO PAYHENT IS REQUIRED.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
104.15
5.15CR
.on
5.15CR
IF TDTA~ DUE IS REF~ECTED AS A "CREDIT" '.CR),
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. )
PAVII!~T ,
ht.oh -t~ top porUon ofthh HoUel end .ubilJtNJth ~our paY.'nt llIade paYable to the ""lie anet -eQdr...
prl"t~o" the river.. .10.,
XI REstDENl oeCEotNT uke C~Ck or HOlY order pavlbh, tOI REGISTER OF WILLS, AGENT.
If NOH~REI1DENT bECEDE~1T _ek. check or 1I0ney order payable tOI COt1HONWEAL TH 'OF PENNSYLVANIA;
REFUND <c,n, A refund of Q tl)( oredlt, which WtllSl not requuted on the TItle nlturn, II\!1V tNI requuhd by (lo.pltiUno &n
"Appllc*Uon for R,fund of Punnsylyanh Inh.rJhnce end Estate Tex" (REV.'UUl. APPUc8t1on, are &\Iallabh ~t
thft OffJu 0+ the Reghter of Willi, any of tho 25 Re....nu. Ohtrlct (lffle.. or fro. the Oepartlllent'. Zft~hour
an....rlng urvtce nultb,rl fcrfnrllll ordertn0t In Pennlylvanln 1-800~362-Z0SD, outt!dtl P.nhsylvanla
and within local tl8rrhburg aren (17) 781-8094} roo. (717) 772-2ZSl CH"ertng IlIlpalred only).
REPLY TOI
DISCOUNT I
Pt'NAL TV I
INTERESTl
Que.tlon. r"gardlng Clrron; cemhltned on thh notice lhould b. nddr....d tOI PA Oeptlrhllnt of RevenlM, BLlreau
of JncUvJdu"l TaMU, ^TTHl Post Alli4l1l1llant R~wJ4IW Unit, Dept. 280601, Harrlshurg, PA 111Z8"0601, phone
<711> 787-6505.
If any hx d~ h paid within three (3) (ltlltndar MWlthl after the decedent's dt\&th, a fl\le pllrcent (SiO dhcount
of the tax paid II allowed.
T~ 1St:: tax unllty non~partlclpaUon penel b- hi caputed 00 t~ total of the tllll( and Int.rut a......d, mod not
paid before January 18, 1996, thl!" first day after the end of tM tilt unuty period.
Interellt h charged baglnnlnll with flrut dlY of dIIUnquenoy, or nln, (9) eonthl and OM 0) da!f 'rOIl the date of
death, to the date of paYllent. Ta)(u whlClh bee... delinquent blillforA January I, 1982 bur Intlr..t lit the rate 0'
11x (6~) p.rcent pAr annuli ca~culated at a dally rate of .000164. All ta)(lI. which becallll delinquent on and after
January 1, 1982 wUl bear Interut at a rate which will "nry froll calendar ye"r to clIlend!'lr IIl1ar with that rate
announced by the PA Oopar'tIllent of Revenue, The /llPPllcllble lnhrut rat.. for 1982 through 1998 arll
Vnr Intere.t Rate Dally Inter..t factor Vear Interllt Rllte Dalh Xnterut faotor
1.82 zoX ,000548 1987 'X .000241
I.U 16% .000438 1988' 1991 11;': .000301
1914 11;( .000301 1992 .% .000247
19as 13i( ,000356 1993~1994 n .000192
1.16 10% .000214 1995-1998 .X .000247
--lnter..t 11 oalcl.lhted .. folloWl1
INTtREST . BALANCE OF TAX UNPAID X NU"BER OF DAYS OELI~QUENT X OAI!.Y INTEREST FACTOR
-~Any NotIce 1.,ulId after the ta)( beoolle. delinquent wJll reflect an Inter.s1 ~alculGtlon to flft8an (15) da>>_
beVOnd th. d.t. of the ......II.nt. If pay.ent 11 ude after the Interut COllputl:lt!on dete ohown on th.
HoUn, addltlonel Inter..t IJUlt b. calculated.
"