HomeMy WebLinkAbout97-00392
p
-
-
F \
~
p
~
S-
..,,)
:~
f
./1
f
.---
----
21-97-392
LAST WILL AND TESTAMENT OF ALICE KAHLER MARSHALL
KNOW ALL MEN ANI> WOMEN BY THESE PR.ESENT 'rHAT I,
ALICE KAHLER MARSHALL, presently residing at 211 North
17th Street, in the Borough of Camp Hill, County of Cumberland
and State of Pennsylvania, being of sound and disposing mind and
memory do hereby make, publish and declar,e this to be my Last
Will and Testament.
FIRST: I hereby revoke all former Wills and Codicils heretofore made
by me.
SECOND: I di.rect that my Executor pay and dischal'/Se all of my just
debts, including the expelUies of my last illness and administration
costs as soon as shall be practicable.
'rhere should be few or no death expelUies, as I have prep~id
the cost of m.v cremation to the Cremation Society of PennByl"ani~'.
which has established a trust fund with CCNB Bank, N.A., for that
purpose. This organization should be notified immediately after my
death 0.800-722.8200). Do not pay extra for an urn or burial spot,
or to have the ashes scattered; I leave it to my heirs to dispose of
them as they wish. I don't want a fllneral; at most a small memorial
servi<le and then only if the remaining family members really want
one.
I further direct my Executor to pay any and aU federal, state,
foreign or other eBtate, tralUifer, inheritance, succession, legacy and
similar taxes, including interest and penalties if any, imposed upon
any property required to be included in my gross estate under the
provisioll8 of any such tax law.
THIRD: I bequeath all riflmllining monies owed to me by The
Pennsylvania Stat,e University (for its bargain sale purchase of the
Alice Marshall Collection for $150,000 plus interest, such monies to be
paid to me in annual installments over a seven-year period
beginning on November 11, 1991) in equal shares to three of my
children, as follows:
~.
.:,..--
~ \
o
s;-
f
~
5
"<'1
t~~
~
-.......
(l) CHARLES CLARK MARSHALL III, presently rellldin. at
5919 Beach Daive, S.W., Seattle, WA 98136;
(2) KATHARINE ADAMS MARSHALL, presently resldhl' at 3100
Connecticut Avenue, N.W., Washington, D. C., and
(3) LOIS BRECKENRIDGE MAIlSHAU,.WARD, presently
residing at 600 Carmel, Pacifica, CA 94044.
FOURTH: I be<}ueath my home (real property including all buildings
and improvements) locolod at 211 N. 17th Street, Camp Hill, PA to my
son NICHOLAS EMERSON lVIAU3IlALL, prm,ent.ly reHlding with me
at the aforesaid 211 N. 17th Str61\t, Camp Hill, PA. 17011.
FIFTH: I bequeath all of the refit, rCfiidue and remainder of my
property, of whatever kind and nature and wherever situated, to my
four children, as earlier named:
CHARLES CLARK MAUSHALL III,
NICHOLAS EMERSON MARSHALL,
KATHARINE ADAMS MARSHALL and
LOIS BRECKENRIDGE MARSHALL.WARD,
in equal shares per stirpes, or with such modifications as they may
decide upon arid agree Uporl among themselves.
SIXTH: In the event that any legatee of this Will, shall die before me
leaving no surviviIlJ issue, then his or her share shall be divided
equally among his or her remaining siblings.
If any legatee shall die before me and leave surviviIlJ issue,
then his or her share shall go to his or her surviving issue, i.e., my
.randchild or grandchildren, specifically including my grandson,
ALAN EISENSTEIN, the natul'lll son of CHARLES CLARK
MARSHALL III.
If any legatee should die with me in a common accident or
dwaster, 01' under such circumstances as make it impossible or
difficult to determine which of us died first, it shall be conclusively
presumed that such legatee shall have predeceased me and deemed
not to have survived me.
SEVENTH: I nominate, constitute and appoint NICHOLAS
EMERSON MARSHALL, presently residing at 211 N. 17th Street,
Camp Hill, PA 17011 as the Executor of this Will, with full power to
:l
dispose of the whole or any part of my estate in any manner and in
hifl dll'lcretion, without OI'dm' of court, and to perform aU acts and to
execute such IDHtnllnentfl as may be necessary to pass a good and
sufficient titlc thereto without the intm'Vcntion of any court, probate
or otherwise.
In the event of his death or resignation or failUl'e or refusal to
act in said CallRcity, I nominate, constitute Rnd aplJOint KATHARINE
ADAMS MARSHALL, Pl'esently residing at 3100 Connecticut Avenue,
Washington, D.C. as the Successor Executor of t,hls Will.
I direct that neither he nOI' she shall be required to give any
official bond or ~mrety thereon as such Executor and I further direct
that either hfl or she as Executor may hold 01' Invest property
P belonging to my estate In ot.her than legallnvmltmentfl.
---.
r'
7C
r>
::r-
-
c'"
;>
'3
<9
~
V\
r
;J
r--
IN WITNESS WHEREOF, I have set m~' hand and seal this
I tiN--... ,day of Y) It\} ~'" ~u-'\ ,1992.
A: L c: c J~11.u-.J~:J u ^ >:. L J /
The foregoing consisting of three pager; inclusive of this page, the
original of which was signed by the above named Testator prior to
the execution thereof, was signed, published and declared by said
Testator as and for her Last Will and 1'estament, In our presence and
hearing and we thereupon at her request, and in the presence of each
other ilubscribed our names as witnesses this
day of , 1992.
o ,;/ A ") /' //!
(1) c/ ~ ~ / al:tf~. ..-
'di t ,'JUL AI,"o'f"L ('t- l~MK,JI)!!>. lO/.J 1"7/01
r"sl Ill( Il .....~,.~~..L~...~~~~..~J.,.~.~...-'l:.......~.~.,.t~~,........................w..
(2) ~ la P-e-'lU1..l./.'(./
Ai / ,-/tt c-
residing at ,1 ~ ',}.... - ~ I '
(3) TI'\CV\1jt C(ylAJll/~
residing at ;J.. ') u ')') \ T" S.vL$'t.[: ~ QYv' \? }\.J..0 , j)A. I J 0 II
(!tvu:t} M~a ' /10 I (
3
Decedent's Complete Address:
STREET ADDRESS 7-11 Iy .T7th . Sf.
CITY
G.mp H,'II
Tax Payments and Credits:
1, Tax Dua(Page 1 Line 18)
2, Credits/Payments
A. Spou901 Poverty Credit
8. Prior Payments
C, Discount
I~PA
~170 /I
(1) .-LL 1./70. ~m
,
Totat Credits (A t 8 + C) (2)
3, InleresVPenalty If applicable
D, Inlerest
E Penalty
TotallnteresVPenalty ( D + E ) (3)
4. If line 21s greater than line 1 t line 3, enter the difference, This Is Ihs OVERPAYMENT,
Check box on Page 1 Llne19to requllt a refund (4)
5, If line 1 t line 319 greater than line 2, enter the difference. This is the TAX DUE, (5)
A, Enter the Intereol on the tax due, (5A)
8, Enter the total 01 Line ,5 + 5A. This Is the BALANCE DUE, (58) \ \ , L\1Q.. ~O
_~ __..-.::1 Make Check Peyable to: REGISTER OF WILLS, AGENT' ,.. "\~;",:",,,'<i
........ l"'____--.--wu ~ ~~",~,~O"tA,.,.
PLEASE ANSWER THE FOLLOWING QUESTIONS
BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1, Did decedent maks a transfer and: Yes No
s, retain the use or Income of the property transforrsd: ......,..",,,... .."".""..",..."""",,,,,,,,.., ...,0 g
b, retsln the right to designate who shall use the property transferred or Its Income: ".""...""" 0 .18J
c, retain a reversionary Interest: or"..""........"".. ....."..."..""",...""... ..."..."",,,,,,,.,,,,, .."." 0 ~
d, receive the promise for life of either payments, benefits or csre? ""...."".""."""",....,,,,,,,,,,0 181
2, If death occurred on or before December 12,1982, did decedent within two years
preceding death transfer property without receiving adequate consideration? If death occurred
sfter December 12,1982, did decedent transfer property within one year of death without
receiving adequate considelOtion? "'"'' ......,,,,,,,,,,,..,,,,,,,,.......,,,, , ....."",,,,,,,,,,,...0 I){I
3. Old decedent own an "In trust for" or payable upon deatl1 bank account or security
st his or her death? ..........", ..."......."",0 8J
4, Old deced9nt own an Individual retirement account, annuity, or other non-probate property? "" 0 ~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE iT AS PART OF THE RETURN
v- __ t.dJJlINM~JM[~~~~VftiKNil~.-:.~:'l~f~~j!'ffmrr:~Jn'r~'W!(~tl:F;!f.l':,~i:"
72 P,S, ~9116 (s) (1,1) (I) provided for the reduction of the tax rate imposed on the net vatue of transfers to or for the use of the
surviving spouse from 8% to 3% for dates of de8th on or after July 1, 199'1 and before .January 1, 1995,
72 P,S. ~9116 (a) (1,1) (II) provided for the reduction of the rate Imposed on the net value of transfers to orlor the use of the survlvin9
opouse from 3% to 0% for dates of death on or after January 1, 1995. The statute goes not e..xef[l.l1! a transfer to a survlvln9 spouse
from tsx, and the statutory requirements for disclosure of aBBe!s and filing a tax return sre stili applicable even if the surviving apouse
Is the only beneficiary.
FOR DATES OF DEATH ON OR AFTER JANUARY 1,1995 - Plesse answer the following question by placing an "x" In the
spproprlste space,
Old the decedent creato a truat or similar arrangsment which Is solely for the surviving spouse'. benefit ror his or her entlw
lifetime? Yee 0 No @
If you answered yes to ths above question, the tax on the trust or similar arrangement Is postponed until the death of the second
spouss, at which time it will be fully taxsble at the rate(s) applicsble to tho remainder beneficiary(ies). Enter the value of the trust on
Schedule J, Part II. in order 10 remove It from the calculation of the tsx due In this estate. You may wish to file Schedule 0 In order to
make the election available under Section 9113, If the election Is made, the trust or similar arrangement is taxed In the estate of the
first decedent spouse, the portion of the trust or similar arrangement which benefits the surviving spouse Is taxed at the zero tax rate,
and ths remsinder is taxed at tl,e rate(s) applicable to the remainder beneficiary(ies). If you choose to make the etecller" you mllst
sttach Schedule 0 to a IImely.fiIed tax mtum, along with Scl'ledule(s) K and/or M in order to show the apportionment of the trust or
simllsr arrangement hetweenthe survivinn ,pollse anrllllp remainder beneficiary(ies)
"
, ",1
.
\ . \
( (
( (
I
,
"I
I' ,
I
J
, '
,'\1
)
j
1
I
"
,
o
,1~
fA~
I'i!~
\hB
'"
--
..-->
:3
~
'V
.Jo,
~
o
~
-t
-:Y
U
-P-
....
'S
'-'
41
d
-->
("...,
~
'^ '-
J~ ~
Q"';> -a:
~ "
Qt0
"
!!
=
-
.
......
Q
.
...a
-.
:ri
N\ oJ
- <<>
.
- ~
a
l'- 1
.
.
- ..:
-
""::
.
.
~ :;
.
-
...
" ~.
9.1
""
,-
- "
'- I'l
d ...
U ~ .'
'Vl'
.~
,
f .;~,
-j ,',' .'/,
\
,d
, . : ",'. .
l '_ ',('d
-I,
I'
, t,
, '" \
/ '", ~9. "
," .
, IV-
,'.
" .
'fll "'f ':':,
.! " \
" .
~,j ,r, r' \
.~' '"
l -'11"
'~f,
'Vtl
"
l';'
\.
~....~~ -r~
~"...,--...__.".-
r- .-- . "-'~...i" ~ ........" -#f
~
.
I
,
,
l
,
\,:1,'
,
I
..
'1"",
, ,
.
I
"
\
\
,
,
i
"
"
-
o !1
(I) {.~
(, i"
~j;~
('.:) I.)
,,',' .
U <1\'
--b t/!
otn
'!&!
,
~
I
0\
n
.....
C>.
4' ......V. ~.
.....
m
~
~
0;-:
"Ii_~
i:3 l.
"
'-.~.,
" .
,.--".-
..
'.
I,
"
'\
,;
~-~~
'1 .,'
:t~'
"h, .f.- ",.'"l'"
. ~ ;;
,;\
,r ~.--';
jAr: .
'"
"
~ -"(
, r'
Ii",'" ,\
, ;T,i,~
1t:f
'.
"i, .
" 'iii.'
" l'li
'I. . .
, , " " ,
T' "
.y' f~
I
~. ,
'.
\~.
~.
,
,
....,;......JI."
---...,."".".-.
1+..... f ....
..,
I
I
,
"
,
r
.
I
v'
\
,,\
I
,
,
,
"1"
611;...~
COMMONWEALTH OF PENNSVLVANIA
DEPARTMENT OF REVENUE
BUREAU Of INDIVIDUAL TAKES
1H!1l::RITANCI: fAil DIVISION
D[Pl, tl060 1
WARNISBUMO, 111\ 17126-0601
NOTICE OF INttERITANCE TAK
APPRAISEMENT. AllOWANCE OR DISALlOWANC~
OF DEDUCTIONS AND ASSESSMENT OF TAK
07-21-1998
MARSHALL
04-06-1997
21 97-0392
CUMBERLAND
101
E~,~~~..I~t.d ~J
MAKE CHECK PAVABLE AND REMIT PAVMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONO THIS LINE .... RETAIN LOWER PORTION FOR YOUR RECORDS ~
iikV=isiini{-AFP-fiiF9'7"j-NOi'"icE--cij1-YtiiiEiiifANC.n'-A'x-iiPPRiiisEHENT-,--A:U"liwANCE-oli---m--m -- ----
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ALICE K FILE NO. 21 97-0392 ACN 101
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
NICHOLAS E MARSHALL EXEC
211 N 17TH ST
CAMP HILL
PA 17011
ESTATE OF MARSHALL
TAK RETURN WAS, I X) ACCEPTED AS FIlED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R..l Eot.ta (Schedule A)
2. stocks end Bonds (Svh.dule B)
3. Clo..ly H.ld stook/P.~tn.rship Interest (Sohedule C)
4. Hartg.gas/Nata& Rgo_iv.bl. (Schedule D)
Ii, C..h/8ank DafX)s1tll/HJ Sel. Pal'sonal Property (Schedule E)
6. Jointly Owned Property ISch.dula F)
7. Tran.fars (Schedule G)
e. 1'ot.l Auah
I ) CMANGED
(1) 115.000,00
(2)----- .00
(3) .00
(4) 25.773.00
(5) 50.407.00
(6) .00
(1) ,]lL
(8)
APPROVED DEDUCTIONS ^"D EXEMPTIONS I
9. Fun.ral Expenses./Adll'l. Costs/Hisc. Expan".. (Soh.duh H) (9)
10, Debtu;;/Had".g. Liabilities/Liens: (Sohedule I) (10)
11. Total Oeduotiont
12. Hat V.lue 01 lox Return
]3. Charitable/Govern.ant.l Bequests) Non-.lected 9113 Trust. (Schedule J)
14. N.t Value of Est.t. Subjeot to lex
,00
,00
(1l)
(12)
(13)
(14)
l..--'-"'-
*
IIY-IIl' II U, U4.t11
ALICE
K
DATE 07-27-1998
NOTE I To insure prop.l~
oradi t to ;10ur aooount,
lubmit the upper portion
of thi, for. with your
tax paynent.
191,180.0Q.
no
191,180,00
,00
191,180.00
I~ an assessment was issued previously, lines 14, lS and/or 16, 17 and 18 will
re~ler.t figuros that include the total of ~ returns assessed to date.
ASSESSMENT OF TAXI
16. AMOUnt of Line 14 at Spousal rat. (16)
16. Allount of Une 14 taxable .t Lin..I/Class A rat. (16)
17. AltOUnt of Un. 14 taxable at Coll.teral/Clalls B r,.te (17)
18. Prinoipal Tax Due
NOTE:
TAX CREDITS:
PAVMENT
DATE
04-21-1998
RECEIPT
_BER
AA269980
DISCOUNT (+)
INTEREST/PEN PAID 1-)
.00
,00 K .00.
191,180,00 K,06.
,00 K ,15.
(18)
AHOUNT PAID
11.470.80
BALANCE OF UNPAID INTEREST/PENAlTV AS OF 04-22-1998 TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOT A!. DUE
. If PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST,
,00
..~--
11,470,80
.00
11,470.80
11,470,80 .~
,00
297,50
297,50
( IF TOTAl DUE IS LF.SS THAN $1, ~O PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR). YOU HAV BF. DUE
A REFUND. SEE REVERSF. SIDE OF THiS FORM FOR INSTRUCTIONS.)
..,
0,(:1
~
III
l'"
!:f!
t.:%,
..,~
,I
,;'
1) 'I
~
=!
~
,'1
,.\1
i)
'-: r.:.
~O
,) ,~;
'01\)
<!lCC
a:
PESERVATlOHI E.t.t~. of deotdent. dyina on or before u.~.-ber 12, 1982 .~ Sf any futur. lnt.r..t In .,.. ..t.t. il trlOlf.rrtd
in pOI..sllon or tnJov.ent to CI... . (ooll,t.r,ll beneflclarlt. of tht decldent .ft,r tht txplratlnn of any ..tat. for
Uf. or for ya.r., tIM C~lth tMnby axprenh r...rv.. thfl right to ...pra"t and a..... traillflr Inheritance 111<..
.t the lawful CI,.. B Cooll.t.ral).r... on eny IUClh f'lhlr' Int.r..t.
_EOf
NOTICE I
To fulfill the r..qulr..."._ of fiectlon 2140 of the InherJtenac. and Elt".. rax Aot, Aot 21 of 1996, (72 P.S.
Seotlon 91~O).
PAYHEHll
Dntach the top portion of thl, Notloe and .ubelt with your pIy..nt tu the Regllter of Wlltl printed on th_ r.ver.. .Ide.
nH~. checlk or ItoOIY order paytb18 to I REGISTER OF HILLS J AGENT
REFUtlD (CRll
A rofund of " tax oredit, ~hlch was not request.d on tho Tax R.turn, .ay bo reqyosted by co~l.ting an "ApplIcation
for R.fund of Penn'Ylvanla Inherltana. and E.tate Tax" (REVRI313). ^ppllcatlon. are .vallable at the Offlc.
of tha Regl.ter of Will., any of the 23 Revenue Distrlot Offioe., or by oalllng the .peolal t.4Rhour
M.urlnSl .ervlce nt.IIIbtIr. for for.. ordering I In Penn.ylvanla lR800R362~2050, ouhlde Penn'Ylvanla and
within loc.l H.rrhburg ar.. (717) 767R8094, TOO. (717) 712R22S2 (H.",'lng hp.lred Only),
OBJECTIONS I
Any party In Inter..t not .ati'fl.d with the .ppr.I....nt, Rllow.noe or dls.llo~anoe of Ueductlon., or a.....-.nt
of tax (Including discount or Int.r..t) as .ho~n on this NotIce aust object within .Ixty (60) days of receipt of
thh NoUce bYl
-~written protest to the PA Oeplllrt.ent of Revenue, Board of Appeals, Oept, 261021, tlarr Asburg, PA
~.fllect1on t<l have the .atter dotar.lned at audit of tha acoount nf the per.onal repre.Rnhtlve,
-~appeal to the Orphln,' Court.
171Z8RI021,
OR
OR
ADHIN
ISTRATIVE
COHRECTlOHS,
Faotual errors dl.covered on thl. .......ent should be addre.sed In writing tal P^ Depart..nt of R.venu.,
lur'.au of Indlvldu.l Taxes, ATTNI Post A..ulS.ent nevhlw Unit, D.pt. 280601, Harrl.burg, PA 17128.0601
Phone (717) 781-6505. See page S nf the booklet "Instructions for Inheritanoe Tax Return fOI' . Re.ldent
Decedent" (REV-ISOl) for on explanatIon of adllllnlstratJvelY correctable error..
DISCOUNT I
If any t.~ ~ J. p.ld within three (~) c~lendar _onths ~fter the deoadent's d.ath, a fIve percent (5~) dl.count of
the taK p.ld I. allowed.
PENALTY I
T~ 15Y. tax ..nasty non-partlclpfttlnn penalty I. o~puted on the total ot the taK ~ lntere.t as.....d, and not
paid before J~nuary 18, 1996, the flrHt rlay after tho end of the tax .-ne.ty period, Thl. non-participation
penalty Is appealable In the .a.. .anner and In the the .a.e tI.e period a. ~ou would app..l the tax end Intere.t
thl!lt has been aueneel as Indicated on thlrJ notioe,
INTEREST 1
lnter..t Is oharged begInning with first day of delinquency, or nine (9) .onth. and one (1) day fro. the date of
d8llth, to the date of pllYlllent, TaNes ~h.lch bece.e deUnquent before January I, 1982 bear Interalt at the rat. of
.I~ 16~) p9roent per ftnnUIll oalcul.ted at a d.ily rate of ,00016~. All ta~.s whloh beea.. delinquent on and aft~r
January I, 1982 will bear Interast at a rate which will vary fro. calendar year to calendar ye.r with that rate
Innounolild by the PA Depart.ent of RevenuB. The appl lo.ble interut ratu for 1982 through 199& are,
~ Inhrest Rftt. !tallY Interut factor :!!!r Inter..t Rate D.Uy Inter,st F.ctor
1982 lOX .OOO!i48 1981 9X .000Z47
1983 16% .00043& 19&8.1991 11% .000301
1914 IlX ,000301 1992 9% .000Z'\7
19&5 13X .000356 1993..1994 7i: .000192
1986 lOX .000214 1995R199& 91: .000241
~.Interest .Is caloulated .. follow'l
INTEREST a BALANCE Of TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST fACTOR
.-AIlIi Notloe illu.d after the hx be00ll8D d.lInquent will refleot an Intere.t calculation to flft.,n OSl day.
b.yond the dati of the a.....llI8nt. If p.y-.ot I. .ade .ft.r the .lntere.t c~put.tlon dat. .hown on the
Notloe, additional Inter..t IIIU.t be oalculated.
\
"
,
PAI'lfllIl,
Dtt~ thW tOflpctrtlon (Jfthh NoUce end .ubII1t wJth your paYHOt nda pavablo to the nan Jnd eddr...
Pf'Jntftd on to. rOYO"M .U..,
.... If RellDlHT beef-DENT uk. Clhat'lk or IIOn.V ordflr payable tOI REGISTER OF WILLS, AGEt.T.
... tf M(IN-REGIDEN'f DECEDENT m. chogk or .one:.' ortt.r p,vlble tol CottHONWEALTH OF PE~VlVAHIA.
REFUND (CA), A r_fund of .. tax orltdlt, which wall not rOquGltod on tho Till< r.oturn, say ho raqUfl.ted by oOlqllet1na .",
"'AppUcaUon for Mofu:'ld of Pctll,,.ylvnnJa Inheritance nnd Eltlte Tftx" (REY"13UI. AppllcDUonil are .....U.l. .t
tht Off Joe af tho RegJ.ter of Wjll~, eny of tha 2] R.v.~ DI.trlct OffloeE or fron the Dopart..nt', 2~-~r
anWlrlno corvloe nUIlber. for far.8 orderlngl In Ponnsvlv&n!a 1-300-362M2050, oubickl Pennlylvan"
and within looal HQrrhburg 8ro. (711) 187-8094, 'fDDI (71"1) 772'-22'52 (HePlr!"" Illpolrad onlY),
REPLV TOI c.uutlonl regarding efl'orl contaIned on thls noUce should be addressed tOI JlA OavftrtHnt of RIWen\M, aurHU
of IndivIdual TaKal, AnNI poat AUDue"nt RGvlow UnH, Dert. 280601, Hftrrhburg, PA 17128-0601, pholM
(717) 787-flS05,
DISCOUNTI
If InY tax due I. paid within three (3) calendar eonth. aftor to. dacedent'. v.ath, 8 fIve p'r~.nt (S~) dllcoynt
of tha tax paid 11 mllow.d.
PENAL TV,
1M 15~ tax allfl..ty non-plrtlolpaUon penalty h cOfIPuted on the total of the tlKDnd Interlllit ..'....ed, end not
paid before JlnUary IB, 1996, the flr~t daY _ftar the .nd of the tax a.n.sty perIod,
INTERESTJ
Inter..t 1. oharged beginnIng wAth fIrst day of dellnquenoY, or nine (91 Bonth. Ind ono (11 daY frOM the data of
dBath, to t~ date of pay..nt. Ttu(efl whIch bao... delinquent befora Jilnuary 1, 1982 beat Inter..t at the rata of
fllx (6iO petoent per annu. "..lculat.d at a dQlh rat. flf ,1100164. All taM.' whloh ~c6.e delinquent on IIIl'ld after
January 1, 19M will bear InterCIIst at " reUe "hlch will vllry frOB C1ftl~nd.r year to oa1aridar y..r "Uh that rat.
rmnounoed by thll PA n.p.rt..ont of Revenue. The .pplloobh Jnt.ra.t r.t.. for 198~ through 1998 arel
Vellr lnt.rut Rat. Dally Inter..t factor Viler loter..t Rate Dllily Int.rut faetor
1912 20X ,000548 1987 9Y. ,OO0l47
1905 16:( ,00045& 19&8-1991 11;': .00nGl
1904 11% ,000301 1992 9X .00024',
1985 l5X ,000356 1993~1994 7% .000192
1906 lOX .000274 1995~1998 9X .0002,.7
....Int.r..t i. calculatMd .. follo".:
INTERf.ST . BALANCE or TAX UNPAID X NUNBER or DAYS DELINQUENT X DAILY INTEREST rACTDR
~~Any Notloe I..ued lifter the tax baeo.as delinquent will r.flect an lnt~r.,t clllcul~tlon to flft.-n (IS) daY'
beyond the dlltp of the .I......nt. If pay.ent il .ad. aftar the inter..t oo~utation data .hown on the
NoU"" additionlll Interut .Ult be oalculated.