HomeMy WebLinkAbout97-00983
I)ETITlON FOR ItROnATE IInd G1(ANT (W LETTERS
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"our pl,titiolll'r{'d, who Is/art' IH Yl',ll" nl' age or old,l'r lilithi.' 1'\]'I.-'UI'f.I(~X
ilt Ihe In'l will "I [hl' a\1"\'l' d\'C<'lk"l, daled /1 )di~ t \ . Ill'l .. .,(,1ra
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h___..m \;lSlla)}jily 01 I'lineipalle,id)'ncl' al. .I:f;;r 1\~:'(leIJCLj )~_?Uij'7/1-c--------
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illl'1l11111l'll~lll: ..___..__.._.__~__u_~_._
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(If dnlllil'ikd ill Pa,) i\lI pl'I''ional properlY
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OATIl 01' ....:RSONAL IU:PIU<:SENTATIVE
COl\ll\lONWJo:AI.TII 01' I'ENNS\'I.\' ANIA
('OU~n OF ClJ~lrmIJ^ND
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REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
~" cIIMMIINWI~^'I'11I1
tlr. 1'1 NWiYI V^,jl^
~' .. \, III'I'^'IIMIN' 01 HI VIN\l1
I" 111'1" lilIM.OI
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fiLE NUMBER
21 97
r:O:.iilY!:OiA: 'tEAH
00983
-----
Nl.JW~:R
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01 1'.1 Iii ~;I 'j t,MAI. !l^'1I i Ill'll ANI! MHl(~tI_ ti-lIllMI
NOH ION, IAHlW
o^lI 01 Iii AlII (MM PI! II AliI II DAltOI Ull{Ift (MM-tJOVliAKl
11710411l/ 10/011101
'(I' i\JlI'tl!.ft,I!! I., 'illliVIVIN'f hl'()Uli!.-n NhMI. (LA!;I, l-lHfll, /\NIl MI()lKr.I~.III^ll
NOHION, AllflAM
SOCI^l SI;CUHITY NUMUI;H
5117-19-1064
1HIS MnURN MUS1 BE fiLED IN OUPLICA1E Willi' lHE
REGISTER OF WILLS
SOCI^L S,CIJRIIY NUMBI;R
160-58-2422
____~...,~_~_~_.~_____o~~~d~~_
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[] 1!JIIUldlfnl MllinlAirifl~ 1\ Livlnil Hll~1 ("~+d\ ('WI ollll.~IJ
[] l(} SPOU\ll! PO'imly Crfldi\ 11'0'1' ,,' rJ'~11\ tll~lliltlf !n"~l ~r'l j.I?'\1
D J. r<llmfli;H!f,r j~Aturn 1':;1:" ,I' ,:>l;lin IHICf If) 11 Il~11
r.~] n, hlderal ~5late lnx RallJrn ReqlJI1llCl
o R 'filIAl NumhM 01 Salr, Deposit Boxe~
o 11, !:hlr.llon:o 1,1( um1tlr Soc fl1'~j(i\) (~::,od'S;I'U;
I
COMl'~ I.,. "'L~ C
UPClNDIIN()IANOCOiiFiI.iIl . 'Li'Al(lN'OIllolA'rj()W.HOOlJ)IlI.\~ttillt();
COMPl' II; MAILING ADDRESS
119 LOCUST STREET
P 0, BOX 111147
HARRISBURG, PA 17108-1847
NMlI
ANN I HHOAlln, I flQlIlRI
IIH',INr\MII"I'I-"II''''
CIICKNI'H AND HAREN
1\ II ~'111 n~l- ~1UMI-I! H
(711p:llI.17:tI
f./llftIHlil'fll:1l'IWlillllr\)
II)
0,00
0,00
4........._..._....._..__......._.._.....__...__....____.R
0,00
0,00
1.018.089,00
'llid_~ illllJ Ihllh (~WWJU!tl H)
121
\ CI'I'\llj'i H"'lrl COII~lrIIMn, f-IlU,nor:;hip or B\l[(I.propMlor~hip
(3) _.._...._______.___..,._...
l41
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" MallQ,I')M'" Nnll')~ kllt.fllVllblft (Sr.I1(l(lU1fJ 0,
~ (ll~h. "link llfil}ll!;;(H & ~MI(;t1I1Rf1tJ()us PtlffiOnll1 Prope~y
(!l(}IIl(!lIlt,n
(0)__
lil(!~n!ly OwrllHII'(\Wflrly (Scherl1llf1 F)
f 1~'illjllU-'lltl 1l111,l\fI ~Ilqljt'l~lfl(!
(61
0,00
I !lllllr V"n'i ! !lll;'\fl\r~ A M,wlllanAOI/l\ ~1<)n-flrl'bI1IO Pwparty
pWwdl/'ll(;orl.)
(71________~~_
181
101 517,014,04
(10) ____."________..._._._.__?3,~~1.~
1,018,089.00
II lol.! Urn.. A...tt (lullll LiI1M 1.7)
',)IIi",,: f: .pllnW~ A r\(ji1lil\'~!rflll'llf CIJf,IS (Schtlc1u!i't II)
l!J l~hh oIU'-'Otflflf1I, Ml1rtg"Ufl (,I<lhilitlu. A l.Ieml (Sl1hll(lu1e I)
, I lolll Oodlll:tlon. (((,I~II.lntl:\ 9 .\ 10)
"1 Htly.h.. of I:It.l. (Linll B mlnu5Liflft 11)
1 :1. CIWll1\hl", flnd Cil~Wlfnn\f1111/\1 Hf\qlJ(I~I~5tlt. 91131 rlUlls for which /In elAt.llon to tn_ M!l nol bfltln
nl'H!fl (Sthndu!ll J)
(11)
(111
(13)
540,583.31
4'17,505,69
0,00
14 ,"I Vlllut Subject to' TII. (Lil1lt 12 nlinu~ Line 1 J)
477,505.69
114)
Sf.E INSTRUCTIONS ON REVERSE SIDE FOM APPLICABLE MAlES
~
~
I
o
(J
~
1 ~ r\111()11I11 of Lilli! 14 1,URblll Bllho ~PllU$ltllll~
I,lttt,nr lfllnt,fel!! WlI!l\1 Slit. 91H1(1\l(1.2)
4n505,69 , ,oR (151
. .0 (16)
x .1 ~ i17)
~ .\5 116)
1181
0.00
0.00
0,00
000
0.00
Hi Arn(liIr\1 of Lllle l~ tll~,1hlfl ,11 IInool mhl
II ArlloJllllI of Lmfl 14 IlwllJlfI ill f.illhnU'illfl
j~ fU'j'IIJrlI of linn 14 IIWlllhlllt (:ollfIIM(l1 'iliA
111 lullltt
10 [J
CIU(KIIIIH If YOlJAHl .-HULlISIINC.AmlllNDOIANOV[HPAYMlNT
~...Ii....Ill!Il,O.ul~~U;~I...~~M"J..Jl~.~ij!lta!:l(..fif"!..!( .
Decedent's Complete Address;
S\RelT ADDReSS
42 REGENCY SOlJTH
CI1Y CARLISLE
Tax Payments and Credits:
1. iaK (Iun (Pa(ltl11.IfHl1!1)
2. Credlts/Paymenls
A. Spousill Poverty Cret111
S, Pnor Paymenls
C. Discount
ISTATEPA
J""01~
II)
O,Oll
Tolal Credl.' (A + 8 + C ) (2)
0,00
3,
InlerosVPenally II applicable
D.lnterest
E. Penally
TolallnleresVPonally ( D + E )
II Line 21S granlor lI1an Una 1 + !.ine 3, e"ler lho dlflerance, This Is 1110 OVERPAVMENT,
Chock box on Page 1 L1no 20 to roquoot a refund
(3)
(4)
(5)
(5A)
0,00
0,00
0,00
0.00
4.
5,
If Une 1 + Une 31s grealer Ihnn Un. 2, .nler IhA nllferAnee. Thl, IS Ihe TAX DUE,
A, Enlnr 1M mlnrqsl on lha tilX due.
6, Enler Ihe loilll 01 LlnA 5 + SA This 's Ihe BALANCE DUE, (56)
Make Check Payable to: REGISTER OF WILLS, AGENT
0.00
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1, Did docedent make [t transfer anrl: Yns
(I, retam the use or income of the property transferred; "..n.........'""......" """...".."....... . 0
b. relam thtl rlghllo r1Bsignale whO Shall uSfllhe property transferred or Its ill(',On1A;" ."."....,,,,,,,,,. ..".. 0
c. retain a reversionary mterest, or,,,..,,,,,,,................. ,...<0......"',...."....... ,....."....".",.........."..,,,,,..,,,,,, 0
d, receive the prMlise for lifa oj either paymenls, benefits or care?...", .. ., ".........."""",..,,,.. 0
2 If clAitlh occurred aner Oer,omhor 12, 1982, did decedent tran!lfor property within Oflf] yaar 01 neath
without recf.living adequate r,oflflider(ltiOfl? ". ",,,,,,,..,.,,,,.,,.,,, ."................"".,.....,.........,..,,. .........,.. 0
3, Did decedent own an "in lm3t lor" or payable upon death bank account or security at his or her dealh? ...."........ 0
4. Did decedent own an Individual Retiremenl M,count. annuity, or other non-probate property which
conla"'s a benefICiary deSlgnallon? ........................ .................. ........,..... . . ..............., .., 0 ~1
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN,
No
[i]
[i]
[i]
IKI
[i]
00
\lnder penalties ofu'Y.1 declare 1hat I havo cxarnned lhls reun, indulinq aWJmpan~ng sci1edulos iVld s!alemenls, 3nd 10 Itle best of m~ knowledgo and \lellef, it is lNC, cormcl and comlJlete
Oedilfa~on 01 pr / / !hel lt1an personal represen 'ill is based on alllrlfOfmatiofl 01 vmch preparer 11<19 an~ knowledge
"SICNATU 07'/' ..NSIB.E ptRF .INGRETUHN -
} ALISA 1'1. NORTON
ADORE
42 REG NCY SOUTH. CARLISLE, PA 17013
NIVNATURE OF ICEEPAR!ifWTHER THAN REPHESENTATIVE
VN--- ).:, )::-\'....~
ADDRESS
P. O. BOX 11847, HARRISBURG,PA 17108-1847
2pTi; /{}>J
ANH E. RHOADS ,ESQUIRE:
Qd DATE;
<::>fJ..7 ()3
For dalos of dealh on or artfJr .July 1 1994 and befom Jnnumy 1, 1995, the tal( rale imposed on lhfl net value of lransfors 10 or for the IIso.ol tho SllrviVlng fipOtlSe is 3%
[72 PS lilll. lal (111 I'll
For elales 01 <lealh on or after January I. 1995, lhe lax role imposen on Ihe nel value ollranslers 10 or for Ihe use ollne surv,vlng 'pOl.' " 0% r2 PS lill\6 (el (1.\) (HII
The statute does not exemol a lransfer to a surviving spouse from lax, and the statutory requirements for disdosure of assets and filing a tal( return are st~1 ap~lcable ovan If
Ihe surviving spollSe Is Ih. ooly bAnAficlary,
For ellIIes of nealh on or a~er Jul, 1. 2000
The tal( rale Imposed on the net valuo of transfers from a deceased ch~d twenty-one years of figfl or younger at death to or lor the use 01 a nalural pafOnl, an adoplivo ~Afonl.
or 0 stepparenl of Ihe chilnls 0% [72 P,S, \9116(a)(I.211.
The t" relelmpo,en on Iho nol valuo of Irensl,r, 10 or lor Ihe use of Ihe docononi's IIOoal b<Jneficlarl., Is 4,5%, m.plas notonln 72 P,S,jII115(1,2) r2 P,S, lilll.(a)(111,
Th. I.. mt. IlIlposen on Ihe ".1 value of Imnsle" 10 or lor Ih. use ollhe deced.nl's slbllnos Is 12% [72 P,S. 19\16(A)(I,311, A siblinnls defi"ed, und" SecliO<1 9102, "an
Individual who IlflS at Icast ona parent III COllllllon wltl1 tho doced~nt,whllttlOr by blood or adoption.
j, /; .) /,1 '" /1
BUREAU OF INDIVIDUAL TAMES
INtERITAHet TAK DJYISI~
OEP'. 180601
IlAMMISIURO, PA 1112a~U601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
..
NOTICE Of INHERITANCE TAM
APPRAISEHEIlT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAM
U~'114I U m "HII
10-13-2003
NORTON
07-04-1997
21 97 - 0983
CUMBERLAND
101
C_ --~~~~unt--R..l~~~~ -J
MAKE CHECK PAYABLE AND REMIT PAYMENT TOl
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REv: is;;,- i:X-AFP -ioFiifi-iioi"ici"oF-Ytiiii:iiii'ANcE-TAx-APPRA isi:Hliii'T-'- -lii::rowi.NCE. iiR- - ------ -. - - - -. -"
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
LARRV FILE NO. 21 97-0983 ACN 101
ANN E RHOADS ESQ
CLECKNER 8 FEAR EN
PO BOX 11847
HBG
DATE
ESTATE OF
DATE OF DEA'rH
fILE NUMBER
COUNTY
ACN
LARRY
PA 17108
ESTATE OF NORTON
DATE 10-13-2003
TAM RETURN WAS: I X) ACCEPTED AS FILED
) CHANGED
RESERVATION CONCERNING FUTURE INTEREST . SEll REVERSE
APPRAISED VALUE OF RETURN BASED ONI ORIGINAL RETURN
1. R..l E.t.t. (Sch.dul. A)
2. Stock. and Bondi (Sch.dull B)
3. Closely Held stock/Partnership Int.r.st (Sch,dull C)
4. Hartoag../Not.. RIQllvabl. (Schedule OJ
5. C.sh/lank Deposits/Hlsc. Per'.on.l ProPlrty (Schedule E)
b. JointlY Own.d Prop.rty (Sch.dul. f)
7. Transflrs (Schedull G)
8. Tot.l A...t.
MOlE: To lnlur. proplr
credit to your Iccount,
SUbMit the upper portion
of this forM with your
taM p.y...nt.
.00
.00
.00
.00
1.018.089.00
.00
.00
leI
(ll_
(Z)
ISI
141
(S)
(b)
171
1,018,089.00
APPROVED DEDUCTIONS AND EXEMPTIONS I
9. Funaral EMpan.../Adn. Costs/Hlsc. EMPlns.. (Schedull H)
ID. D.bt./Hortg.g. LI.bllltl../LI.n. (Sch.dul. II
11. Tot.l D.ductlon.
12. Nat Value of lax R.turn
15. Charitable/Govern.ental Bequests; Nonw.lect.d 9113 Trusts
14. N.t V.lu. of E.t.t. Subj.ct to T..
517,014.04
(9)
1101
23.569.27
Ill)
I1Z1
USI
1141
'it&n.1i8~ ~1
477,505.69
.00
477,505.69
19 will
ISch.dulo J)
If In a..essmlnt WIS issued previously, lines 14, 15 and/or 16, 17, 18 Ind
reflsct figures thlt include the totll 01 Akb returns a.se.sed to dlte.
ASSESSMENT OF TAXI
1S. A.ount of Line 14 .t Spousal r.t.
16. Allount of Line 14 ta)(able .t Lin..1/Cbn A r.t.
17. A.ount of Lln. 14 .t Sibling r.t.
18. A.ount of Line 14 t.xable .t Coll.t.ral/Cl..s Brat,
19. Prlnclp.l T.. Du.
NOTE I
.00
.00
.00
.00
.00
IlSI 477,505.69 M
U61"- ....:.!!!.M
1171 .00 M
Ill) .00 M
00 =
06 =
00 =
15 =
(19)=
IlUHBER
- DISI::OUHT , +'r~-
INTEREST IPEN PAIO ~-j
AMOUNT PAID
DATE
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
,00
. If pAID AFTER DATE INDICATED. SEE REVERSE
fOR CALCULATION Of ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN II, NO PAYMENT IS REQUIREO.
If TOTAL DUE IS REFLECTEO AS A "CREDIT" ICR I, VDU MAV BE DUE
A REfUND. SEE REVERSE SlOE OF THIS FORM FOR INSTRUCTIONS.)
,'/
RESGRVATJON, Elt.t.. of dao.Mnb dlllnlJ on or bltor. O.o..bar 12, 1981 ..~ if Inll futun Intar.'.t ln the ..tat. II tr.n,f.rr.d
Sn po.....Son or .njolla,nt to Clut B (ooUataral) b.n.f1ohri.. of the dacadlnt Iftar tha IMplr.Uon of anll IItat. for
I1fa or fnr IIwara, thl en"onw.l1th h.rftby l!Cprauly r...ry.. the right tn IfIprlha .md au... trlln".r Inhlr1tlf1o. h)('1I
at thl lIwful Cl... B (cnlht.r.ll rat. on any .uoh futurlll lntlr..t.
PlJfIPOSE Of
NOTICE 1
To fu1l111 'hili rllqul!'I...nh of SlcHon 2140 of the Inhorlt.n(J' end Eatet. hM Aot, Act II of 2000. <72 P.S.
Slotion 9140),
P~V"ENT I
O.tloh the top porthm of thh NoUo. IInd !'Iub,1t Nlth 1I0ur paYII.nt to thl Raghhll' of Wl1h prJnh.d on tha rlv.r.. .Ida.
uHlkl chack or .0n1Y ol'der payabla tOI REGISTER OF MILLS, AGENT
REFUND (CAJt A r.fund of . tllC credit, which was not rlitquuhd on the Tel( Return, ..y be requlltad by coaplaUng an "ApplioaUon
for bfood of P,nn.ylyanla Inh.ritrtnc. and F.at"t. TaM" (REV-BBl. Appllcatlolll ar. .val1abl. lit the OfficllI
of the Ragllter of WUh, any of the 23 Ravanue OhtrJot OfflclS, or by aB1Unll the .pachl 24~hour
In."".ring ..rvl08 for for.. ordaringt 1-800-362-2050) ..rvlce. for ta>cpayers with spllohl he.rlng and I or
.p..klng n..dl! 1-800-441-3020 or onlyl.
OBJECTIONS I Any party In Int.n.t not ntltfl.d with the appralsalent, allowanc., or dlsallowanc. of dllductlon., or ........nt
of t.>c (inoludlng dhcaunt ar Int.rest> lIS shown on this Notice .U!it objllct within .hety (60) days of reo.lpt of
thh NotlclI bYl
--wrltt.n prote,t to the PA a.partlll.nt of Revenue, Board of Appeals. Dept. 2BID21, HafThbufg, PA 11128-1021, OR
u.lIctlrm to h.ve tha .atter deter.ined at audit of the account of the p.rsonal rIPr.sar;t11t1v8. OR
uappa.1 to the Orphans' Court.
AO"IN"
ISTRAlIVE
CORRECTIONS I
Faotual .rrors dhcov.r.d on this alSus.ent stlould bll Ilddt"Rssed In writing tOI PA D.parhllnt of R.y.nu.,
lur..u of Individual raMII, UTHI Post AueSSMent Revlaw Unit, Dept. l806Dl, Harrlsbura, PA 1712a-0601
Phana (7111 787-6505. S.. psg. 5 cf the boaklat "Instruotlons fcr Inh.rltancll Till R.turn far I] R.sld.nt
OICl.d.nt" (REV-ISOl) for an IIMPlanatlon hf adlllnllltratlvely cor,..otebl. .rrar..
OISCOUNT I
If anVl t.x dUll Is peld within thr.a 131 calandar lonthll after the dec.d.nt'. death, . flye perc.nt (S;O discount of
the t.M paid I, .1lowed.
PENALTV I
TM 15i( teM a.n..ty non-Plrtlclpatlon p.ml1 ty h cOMputed on the total of the hM _rid Inter..t .......d, .nd not
paid bofor. January 18, 1996, tha first day aftal' the end of the tlllC ..nuty periOd. This non-p",.tlclp.t1on
p.nalty Is ,pplII.labl. In the .UII unner and In thl the ".R tI.. period as yoU would appeal the taM and Int.ra.t
th.t h.. bun .......d a. Indlcat.d on thh notice.
INTEREST 1
lnter.at h charg.d ba,lnnlng with Urst day of dellnqu.ncy, ar nine (9) Months and on. (II doy fro. the data of
d'lth, to the dat. cf p'Yllant. hMa. which b.c... deUnqu.nt before January I, 19!Z b."r Int.roat at tha rat. of
dl( (6i() p.rc.nt p'r annuM c.lculahd at a ~.Ily rate of .000164. All tall.. which beo... d.linqu.nt on .nd .ft.r
Janua,.y I, 1982 will baat Int.re.t It a rate which wlll vary frOIl cehndar year to calandar y..r with th.t rat.
I""ollnc.d by the PA D.part.ant af R.vllnu.. Tha flppllcable Intarut rates for 1982 through 2003 ar.:
Int.,...t O.lly Int.r..t Oath Int.r..t
~ ~ Y.ar -!!!.!~ ~ V..r ~
~
Dally
~
1982 lOi( .000548 1987 .X .OOOl47 19'99 7% .0OO19l
I9n 16i( .000458 1988-1991 11i( .00nOt 2000 ,,~ ,000219
19"" 11i( .000501 1991 .X .000247 2001 'X .000l"7
1985 131: .000]S6 1993-1994 7% .000192 1002 6% .000161
1986 1Oi( .000274 1'I9SM19IJII 9% .0002ft7 200~ !li( .00DU7
~~Int.re.t II calculat.d III fallowSl
INTEREST. BALANCE OF TAM UNPAIO X NU"BER OF DAYB DELINQUENT M DAILY INTEREST FACTOR
~~AnVl NoUcll I..uad .fter thl hI< blco.1S dldlnquent will ,..flact an Int.rut olllculatlon to flfts.n (15) d.y!
btyond the d.t. of the ."all..nt. If paY"lnt II '!llde lifter thl Int.r..t conpuhttlon det. shown on the
Notlo., eddltlonlll 'nt.r..t .u_t bll calculated.
PURPOSE Of
NOTlCE I
To fulfill the r.qulr,..ntl Q~ slatlon 2140 Df the ]nh.rlt"~a. and Estate TaM Act, Aot ~1 of zOOO, (72 PIS,
$.cUon 9140).
PAVMENT I
Detloh the top pOI"Uon of this HoUca and subMit With your plty..nt to theR.gister of Wll'h printed an the
rIver'. lid..
~. Make oheck or Mon8Y order paYl'Ibh tot REGISTER Of' MILLS, AGENT.
REfUND (CA)I A r.fund of. t8J( cI'.dlt 1"'11 hll ruquuted by cOMplettng en "Appllcatton for Refllnd of Pllnnltylilanla
Inhlrlbna8 and Estet. hue" (REV-l~nl. Applloations are aval1t'lble At the [1ffl08 of the MClllahr of Wills,
any of the 21 RevII"U- Ohtdot offices ot' froM the l1eparhlDnt'liI 24~hour answering 58rvl08 for forlls nrdednlll
lwaOO.16Z~ZOSOI ..rvleus for tflllp.vars with special hearing and/or speaking nudSl 1~&OO.441-1020 {TT onh),
OIJf.C1IONS I
Anv parh In tnterut not sattsflod with the assesslllent of tal< as shown on thls notice IIlIV object within
Ilbtv (60) dovs of raoulpt of this Notloo bYI
--.rlt..n prot..t '0 tho P. n.p.rt..nt of R.v.nu., .o.rd of .pp..... n.p" !BID". tI.rrhhur.. P. "".-101\. OR
-~.hct1ng to h811e the IlIttter deterMined Rt !:Iudlt o. the parsonnl reprelillnht1\18, OR
-"8ppul to the Urphan.' Court
AD"IN.'
lSlRATlYE
CORRECTIONS I
factual errors dlsoovered on this Bssess_ent should ne nddressed In writing tOI PA Dapnrt"snt of Rllv8nuII,
lIuruu of Individual TOI<II5, AnNI Post AssesslIlent Revtllw Unlt, Dept. l!\O601, Uarrlsburg, PA 17ll&-0601,
Phone (711) 7lH~b50S. Sell pRAll S of the bllllklet "lnstrucUons for Inheritance Hac Return for III Resldfmt
Ducedent" (REV~1501) for un el<planatlon of adllllnlstrntlvelY r.nrrechbl11 orrors.
PENAL TV I
Thu lS% talC a.nnty non-pnrt111lpaUon penalty Is OOIllPuhlC1 on the 'hltal of tho tal< and llIterest assessed, and not
peld before Jenuary Ul, IfllJ6, the Urst day after tho end of the ta)( u.nesb period. This non~p8rtlolpnt1on
p.n.lt, I. .pp..'.b" In tho ,... ..n,,", .nd In tho tho .... tI.. p.dnd .. ,ou .ou'd .pp..1 tho t.. .nd In..r..t
that h.. been assessed 8S Indlollted on this notloe.
AddltlonRi Pennlylvanl.. [stata Tal< fls!lossed ItS B l'lISlIlt of 8 change on the Fuderul [Etate Tal< closlno
l.tter bel;lfllle!l delinquent at thll el<plratlnn of ono (1) Month frOM the date Unl final 1'10Uoe of the inor.a5D
In rederal Estnte Tel< Is recelvrul.
Taxes Which bec.lIle dellnquent before JanUAry 1, IlJ8Z hur Internt ot the rote of 511< tb%l peroent per annuli!
o...lculated at II drily nlh of .OOOIM. All tal<es which beeD"'. dellnCluent on or llftur JanuarY 1, IlJftZ will hear
Jnt.rest at n rat. whi<lh will vary frolll oalendar year to oftlendar yuar with that rate announoed by the p~
Oepnrtlll.nt of RevenuB. The al1pllosb1e Interest ratos for llJftZ through Z004 tlrel
lotorut Dallv Inter8~t Dllily Interest DailY
'tW ...JlAlL, w.1iL- :tu.r ..JII.lL,. i:JUl1llL- :tu.r ...BI1L- w.1iL-
aaz lOX .0005411 19U-1991 11% ,000301 zoo I 9~ ,0002"1
IlJ&5 16% .000438 llJlJZ lJ% .000Z41 ZOO? 6% .000164
1984 1IX .0003.01 IlJlJ3-1')1)4 1% ,000IlJZ 2!)0~ Si! .000157
1"&5 13% .000356 IlJlJS-llJ98 lJ% .nOOl41 ZII04 4X .000110
1986 10% .000Z74 IlJ9lJ 1% .0001lJl
1"81 9% .000l41 2000 8% .000l1Y
INTEREST I
-.lnt~rest is caloulated as .~llowSI
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAVS DELINQUENT X DAILV INTEREST FACTOR
--Any Hotlow Issued aft.r the tal< beco..s delinquent will refleot an interast calculation to fifteen (15) dllyft
beyond tho date o. the RBl811SM.nt. If paYMent is ude after the Internt cOlllflutf!tlon date .hown on the
Hotlc., 8ddttlonal tnterellt IIUlt b. caloulated.
.
BUREAU OF INDIVIDUAL TAXES
.MHERITA~CE lAM DIYISION
bEPT. laObOl
IlAMMlSBtJRG, PA l1UB-ObOI
ANN E RHOADS ESQ
Cl.ECKNER II FEAREN
PO DOX 11847
HBG PA 17108
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
EST~TE TAX R!TURN
*'
HHU U ", m.llt
DATE 07-05-2004
ESTATE OF NORTON LARRY
DATE OF DEATH 07-04-1997
FILE NUMBER 21 97-0983
COUNTY CUM8ERLAND
ACN 201
[' -~~~n~Y'~=~~-~_~~~l
MAKE CHECK PAYABLE AND REMIT PAYMENT TOI
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE 1 '[0 in_ure proper credit to ~otJr account, subnl t the upper pori.lon 01 this for.. w1 th your t.K pay..nt.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~
iiiv: 4i3- -ii{"APiiToi:"03) - - - --ii. -Niff iCE-oF" -Ii'E'TE"RHiNAT i 'ON - ANIi'- ASSESSMENT" - - - - - - - -- -- -- on - - - - - - - - - --
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN ..
ESTATE OF NORTON
LARRY
ACN 201
DATE 07-05-2004
FILE NO.21 97-0983
ESTATE TAX DETERMINATION
1. Credit For stete Deeth Taxas as Verified
2, Pennsylvania lnharitance Tax Assessed
(Excluding Discount and/or Interest)
3. Inheritance Tax Assessed by Other states
or Territories of the United S'tates
(Excluding Discount and/or Interest)
4. Totel Inheritance Tax Assessed
5. Pennsylvania Estete Tax Dua
TAX CREDITSl
PAYMENT
DATE
RECEIPT
NUMBER
(~
.OIL
.00
DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
.00
,00
__-,---0-
.00
.00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
fNTiRiST AND PEN.
TOTAL DUE
IIF TOTAL OUE IS LESS THAN '1, NO PAVMENT IS REQUIRED
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ICR), VDU MAV BE
OUE A ReFUND. SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS.'
.IF PAID AFTER THIS DATE, SEE REVERSE SIDE
FOR CALCULATION OF ADDITIONAL INTEREST.
.00
.00
.00
PURPOSE Of
NOTlCEI
To fulfill tho "qules..nh of ..0Hon 2140 (b) of tho (oh.rlloo" .00 "tot. T.. Aot, Aot '30' '000,
(12 P.S. SeoHun 9140).
PA't)4I!HTI
D.t..h tho top ,orthln of thl. HoH.. .nd .ub.1t with ,our r",.nt t<> ".. .....t.r of Hili. print'" on tho
relier.e side.
__ Hake C1hllok or 1Il0nIJY urdur IlnYQble tOI REGISTER or MILLS, AGENT.
.EFUHD (C.), A r.luno of . t.. oesdlt ..,.. r.qu....d h, o..pl.Hn..n "Appllo.H.n lor ..Iuno 01 p.no"l..ol.
10h"It.... .od F..t... To." "E,-UI31. Aprllo.Uon.''" .v.lI.bl. .t "" Dill.. of tho ,..I.t" .1 WIlID,
.0' of tho '3 ,,,.nU' DI.trl,t Dlllo.' or Iro, tho Dop.rt..nt., '4-h.ur .n.w.rln. "",.. for lor" ordorln,'
I-BOO-36'-"'" "rvlo.. for t..p..." with .p.oI.1 h..rln. .n" I or .,..kln. n."'" '-'00-44'/-3'" lTT onlV) ,
OBJECT IONS,
'n, r.rt, In int"..t not ..H.f1.d with tho o.......nt 01 to. .. .hown .n thl. n.tlo. .., obj.d within
.IMty (60) dlY' of receipt of thll Notto. bYI
--wrltt.n prot..t to tho P' D.p.rt,.nt 01 ,.v.nu., ...rd 01 ,pp..I.. O.pt. 201'21. IIarrl.bur., p, 17I2B-IOZl. OR
~-al.Qtlng to haya tha .atter t1oter.lnlJd ~lt ftU[)lt of thu penlOnal rlJprlJ!llJntftt1v., OR
--Ilpp.al to the Orphans' Court.
AD)4tN-
ISTRAT1YE
COilRECT10ttS1
F.otu.1 .rro" dl.nov.r.d on thl. ........nt .hould ,,, .ddr....d In wrltlo. to' .. ..,."'..nt of ,.v.nu..
Bu".u of Indlvldu.1 T..... .lTH: po.t ........nt ..vl" Unit. ..pt. '''b''. II.rrl.bur., P' 1712'-DbDI,
PI"n. 17I71 707-b'DO. ... p... . 0' .h. bookl.' "lo.truo'lon. fo" Inh.rlt.no. T.. ,.turo for. ,..Id.n'
Olloedllnt" (REY-lSOl) for en eMPlanathm of adMlnistratlvIJ1Y oorrlJotllblu orrors.
PENALTY I
Th. 10% 'OK ..n.." non-r.rtlclp.,lnn r.n.I'v I. oo.ru"" on tho .0t.1 of tho 'OK .nd In',,''' .......d. .od 00'
p.ld b.for. J.ouar' 10. \9.b. "" "". d., .It" tho ",d of 'ho lO' ..n..tv porlod, TOI. non-p"tlolp.Uon
p.n.lty I. IPP..I.bl. In .h. .... .""',, .rd In tho ... .... U.. p"lod .. ,ou would .p,,,1 .h. ... .nd lot.r..'
thet hu belJn e!lIlIlUfild 8' indioated on thh notloo.
for datul of daeth on or after 10-3-91, Pennsylvania EstatlJ Tax ballod on the Foderal Estete T8)(
return becr."es dellnquant ot tha 811plrr.Uon of nino (091 Month' froM the dnte of dlJl!lth.
UHERESTl
For d.'" of d...h prior '0 ID-3-'I. p.onoylv.nl. E."" 1.. b."d on .h. F.d.r.1 E.to'. TOR r.'urn
beco'hill delinquent at the lJKplratloTl of elght&t11l 11I1llllon\hs fro. thlJ dllt. of death.
T.... whloh ...... dallnquon' b.fo," J.nu'" I. 190' b..r In'''''' .. "" ro.. 01 .1. 'b%) p"c.n' por .nnu.
..Ioulatod .. . dallY r.ta of .00"b'. '11 t.... whl"h boo a.. d.lInouon' on or .ft" J.nu.r, I. "., wHI b..r
lotor..' .. . r.t. whloh ,III v." Iro. c.l.nd.r ,." '0 o.land.r "" wllh th.' ".. ","oun..d b, ,h. P'
DepartMent of Revenue. Tho 8PpUCl\blo interest rates for 1982 through 2004 are\
tnterest Dally Interest nldl'i tnterest Dell)1'
UII: -I!,!!L. USillL- :!!!f ......R!1!- W!2!- X!!l!' ..!!!!.- f1!l12t-
tlJSZ 20X .000S4& 1988-1991 \1% .000301 ZOOl 9% ,000241
1981 16/: ,000438 1992 91: .1100247 2002 6X ,OU01M
1984 11% ,000301 191J3-1994 1'1. ,000192 Zon 5% .1I00U7
19115 13% .00035& 1995-199& 9Y. ,000247 ZOO" 4Y. .000110
1966 10% .000274 1999 7'/. .uOOln
1986 10;': .000274 ZOOO aX .000219
~-tnterlllilt ill oftlClulatIJd es followSl
IHTEREST = BALANCE OF TAX UNPAID X HUHBER OF OAVS OELIHQUENT X DAILY ~HTERBST FACTOR
--'n, Hotlo. I"ued .ft" tho ... b.oo..' ".lInou.ot ,Ill roll.ot .n Int.r..' c.lcul.tlon '0 flfte.n (\SI d."
b.yond tho d.t. of .h. ........nt. If p.,..n' " ""0 .ltor ... In..r..' oo.,u..tlon d.ta .hown on ...
HnUclI, Iludltlonal Inblrut IllU!lt he celculatlld.
*