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REV.523 (10.781'."', .
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COMMON~E^L1'li,(tt' 1'.:NNSYJ,VA:-lIA
.. nBPI\nTl\1Jo~N'r OF IU'~\'~~Nl.i~~
IIU1UlA\J IW \0'1.:1.1I OI'.lIIAl'IO:-lS
INm:UITANC.: TAX 11I1'IRION
OI.'FICIAL NOTICg OF INm;IUTANCg
TAX APPIlAIHgMEN'r ANIl ASS~;SS~mN'\'
(W ASS~:TS NO'\' SUllmCT
'\'0 i\IlMINIH'\'IlA'1'I0N
*'
111 South 47th Street
Oate:__~lIne 17, 198D
County Cumberland
County File No, .;;; )- /(D -if 17
Bureau File No,
L l\Mrdo_~I_&'~!~~ 12ue, Ii~/ Iih
property through right of survivorship, which
TO: Mary June Muro
lIarrisburR. r". 17111
We have received notice that, as a result of the death oL Florence
on 10-S 19-.1L, you came into ownership of certain
was formerly owned by the decedent.
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you, as transferee. .
The property on which tax is hereby assessed consists of: CCNB, II. A, .Toi~t S,,-~in13s Accoun t #003-020598-3
in the names of decedent" Mary J.:lne HurD est.:lblished 4-8-65
appraised by the Commonwealth, as of the date of death, at $_---1., 173.02
50 % of this amount is taxable at the rate of _---2._ %
ORIGINAL ASSESSMENT
AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS: ALLOWED DEBTS
NET TAXABLE AMOUNT
June 17. 1989____
$ 586.51 $
5'[; b. 5'1
AMOUNT OF TAX DUE
If you pay the above amount within three (3) months of the
date of death of the decedent, or on or before________ .----
19_., you may deduct a discount of
5% of the amount of tax due, or
3{, 00
I .___._____ .___u..
.------------..--..-- .-. .--------------------
This tax became delinquent nine (9) montlls after death
(one year if death occurred prior to December 22, 1965
and fifteen months if death occurred on or after
December 22, 1965 but prior to June 17, 1971) and in
addition to the tax, statutory interest at the rate of 6 % 01
the tax per annum is also due as 01:________....1 9...___
in the amount of
,
------------------..- ..---.-----------------
* If the tax is not paid by the above date additional
interest is due at the rate of 6 % per annum until paid
___.____..___...__._ _u___ .._._....u______
TOTAL AMOUNT DUE
APPRAISED BY:_~~
(Inheritance lax Annr3Isr.r)
$_~"; 6__Q 1_ $ ------------
ASSESSED OY-~J()~~~h,~S;;;~nw:~~W:;--~=--
INSTRUCTIONS. TQTAXP.IIiERS
To insUle plOper credit to your account
tllis Official Notice must accompany
your paYlIlnnl. Mail or bring it to:
Make checks or money urders payable to:
Mary C. Lewis
Register of Wills
cumberland Co. Courthouse
carlisle. Pa.
Register of Wills Office
NOTE: Any party in interest who is aggrieved by this notice may object thereto within sixty days aller receipt of
said notice as provided by Section 1001 of the InhelitanCll and Estate Tax Act of 1961, 72 P.S. 2485-1001. .~1/'. .
ORIGIN/l.,l---DCLI\fLR 10 TH~ lRANsru.;[[: ~
If you have already paid tllis tax to an executor, administrator, altorney, or other personal representative of the
decedent for forwarding to the Commonwealth, list below the date paid, name and addresS of the person to whom
", .
you made payment, their official title and the amount.
.
Date Paid
Name alld Addre:;s of Payee
_._____.__.... ~_..._. _..._ _m_U__'_" .._ _.~_"H'_
Dllicial Title
Amount Paid
---.-----.-----.--.-.. ---- ...--..,.---...-
-_.~.- .--..-----...----.--" ....--..--------.-.'.-
-----....---.-------..--- -----.-.--...........---...
-----.-.--. -~_._---.-_.__. ---+---- ----- --.
Under certain circumstances, if, aftel the date of (featll of the deceuent, you personally paid funeral expenses
or other just debts of tile decedent, with funds derived from the property herein taxed, such amounts expended
.byyou may quaiify as deductions against the g(OSS value of the property in H'le computation of la:< due. If any
such expenditures lTIeet all of the three following tests, it is recommended that you itemize the payrnerlts helow,
execute the affidavit. and return tlris notice. Tile Register 01 Wills will examine the debts claimed and allow those
which he determines (0 be proper. Tlw tax will then be recomputed and you will receive an amended asses~rnent
of tax.
THE THREE TESTS WHICH ~IJST BE MET ARE THAT:
- -
1. You were personally legally responsible fb(these debts, and
2, You actually paid these debt, and can furnish proof of such payment, if required, and
3. These same debts are not iJlso claimed, for tax purposes, by an executor, administrator or other
personal representative of the decedent llandling lI1C administration of tile general estate of the
decedent or any other transferee.
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II L___
;,
SCHEDULE OF DEBTS
Date Paid __~C=--~-~!!1~ ofrai;e-e-_-.~~~ . r:~-=- =--- De-scripf1oI1ctQ)119a8oQ - ~-~~t=-= ~Frii~~CPa~_-=--
:--J;-:=-:-..\-= -.-. ::=(-:::=-:= . -~
__--.-.-,-.----- ..' -1----
1-.--.---.- .. --- - .. - r----- . -------.--.---
--r=:::~--- - --- un ..- ..- -- --.--:n::=----=---=:=l:....::::=-=.:::-.:-=.::=-=--===
-T._::===-- _. _un. _::_:-_:::::==::-:-.t-==-==--:=-==-=----
-====:t:::-:::- u_ - \:-- == - ::: - ---=-=- -I
-----.---.-- 1-. - - .-- - --- - ---=1
_________ .__ ..._ . _ i __ -- - - - ----- - -- - __,
I
".~-_..__.--_.
i
__ ._..__._ _,____.___..... n'." _'~ .____________-
...---..--....----..---.-
--.,"'.------
TOTAL S
I
I
.____.__.-----1
(;1\tacll separate sheut it r"quired)
,
t,
!
COMMONVv'U\U\i Cf- ~it;\Jr~f)\'L\ji\;'J\A;
(.~ ~.;.
COUNTY OF
I, ____
and olller ,jl;!.its
! did ',', .~'/ ~,
same :;rbh
)
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'i'. :-'.. C" :i;r i
I.
jdst .li,d l:ll(~ Sl;lii;inent of !UII;:f,:li L:<~:en~~es
hll wltlc!1 I Nas legally responsit;ie and whic~
i_;,,':,~ cf :ny ~\nO'N18dgt; J!l(t L!)!;(:~, t!H;SP
t-:erf't.v
:11 ti1e dectdu!l,
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svvonr\i i\ND ~)~
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;-:;~.1;:.ro:J .o~ bc.sl.l~~U:J
'0 r(','r,{'ctiJ-.;I~.' "(If~n~'.l r~h..ir,hll'l"r'
" ,,"'r'" .'ullJ ,.q;>.l.I:'......l:J.:;lO..h." t ".
19~j;:t;\Q'cil.1,.\J~'I'~" W~aj: 1R:'~j,.! .,.' _'.1 ...,.,',',.'. '..'"
, .~dt.; ufTI.J 1....,'.i;J,,~.. rG1J \j,~"ud,OJ ""~~l".'"'' .
allowed deductions listed above ill tile total amount ,11 S
:;i;::
Date of Approval.
I.
"" IJ~!"r ",! I,'"i:-:
COMMONW~~Al:rll ()F 1II'~~SSrL\'A~I/\
1l~;I'AR1'lIf;~T OF Imn;~lrE
1I1'IU;,IlJ OF FIELIl OI'~;IUTIOSS
l)'Om;llITA~n: TAX 11I\'ISIO)'O
OFFICIAL NOTICE OF INIIEJU'I'ANCE,
TAX AI'11I{AISEi\1ll:N'I' ANI) ASSESSMENT
OF AHSI':'I'S NOT SllB,IEC'I'
'1'0 AIl~lINIS'l'J{A'I'IO:-;
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REV.523 (10.78)
TO: Hary Jane Il1ro
Date:
June 17. 1980
111 South 47th Street
County CUlIberlllod
County File No. d 1- f(O - Ill?
8&rriaburg. lc'a. 17111
Bureau File No.
We have received notice that, as a result of the death of Florence t. Reardon. / /'
on 10.5 191L. you came into ownership of certain property through right of survivorship, which
was formerly owned by the decedent.
Under the Inheritance and Estate Tax Laws of the Commonwealth of Pennsylvania such transfers are taxable
and the liability for the payment of the inheritance tax due is imposed upon you, as transferee.
The property on which tax is hereby assessed consists of: CCIm. N. A. Joint Savings Accoont 1003.020598-3
ill the _a of decedent & Hary JllIIe Huro establ1shod 4.8-65
appraised by the Commonwealth, as of the date of death, at $---.h173.02
50 % of this amount is taxable at tile rate of 6 %
ORIGINAL ASSESSMENT
AMENDED ASSESSMENT
DATE OF ASSESSMENT
TAXABLE AMOUNT
LESS: ALLOWED DEBTS
NET TAXABLE AMOUNT
June 17. 1980
S 586.51
s
,/ /.. I
AMOUNT OF TAX DUE
If you pay the above amount within three (3) months of the
date of death of the decedent. or on or before
19_., you may deduct a discount of
5 % of the amount of tax due, or
.'1
_~.; .:"':0. Ul
--------------------.
.--------------------
This tax became delinquent nine (9) months after death
(one year if death occurred prior to December 22, 1965
and fifteen months if death occurred on or after
December 22, 1965 but prior to June 17, 1971) and in
addition to the tax, statutory interest at the rate of 6 % of
the tax per annum is also due as of' 19___
in the amount of
,
--------------------
--------------------~
* If the tax is not paid by the above date additional
interest is due at the rate of 6% per annum until paid
TOTAL AMOUNT DUE S (, 01 S
APPRAISED BY:-'--_~,~-'------ASSESSED BY: ~JLi\.-;-~lf-(~-i,(; Pi'-~~
(Inheritance TaK Appraiser) (Agent for~he Commonwealth)
INSTRUCTIONS TO TAXPAYERS
,----.-
To insure proper credit to your account
this Official Notice must accompany
your payment. Mail or bring it to:
Make checks or money orders payable to:
Mary C. Lewis
Register of wills
Cumberland Co. Courthouse
Carlisle. Pa.
Register of wills Office
NOTE: Any party in interest who is aggrieved by this notice may object thereto within sixty days after receipt of
said notice as provided by Section 1001 of the Inheritance and Estate Tax Act of 1961, 72 P.S. 2485-1001.
"11--' i I': i(' ;:; I 1:1/ i ~ ',!1 : '_',r (:; i " .. '
I r i i ; ~i F: {,,:: ,.; : ~- ~:. ',_:.;";1 ;..... I ,; " ! '
;-1 '
A roport 15 r_equi~
SECTlOH 742 OF THE IHHERITAHCE
AHD ESTATE TAX ACT OF 1961.
1) Joint Savings Accounts
2) Joint Checking Accounts
3) Tl\lst Accounts
.4) Joint investment accounts, such as
certificatus of deposits, share accounts,
and so forth.
5) Accounts held by hUlbond and wile
end third pertles,
HWhon money Is deposited or invested in a financial
institution located in PennsylvQnia in the nomos of two or
more persons other than husband and wife or in the name of a
person or persons in trust for another or others and ono of the
pertie. to the deposit or investment shall die, it shall be the
duty of the financial Institution within ten (10) days after
knowledge of the death to notily the Departmant of Revenue
thereof giving the name of the deceased person, the date of
the creation of the ioint or trust deposit or investment, the
amount invested er an deposit at the dot. of death with the
financial institution and the name and addro.. of the
survivor or survisors to tho account. No notification shall
be required in regard to such account when the deposit at
the time of death does not exceed three hundred dollars
($300)," (Emphasi s is added),
No roport is required on:
1) Husband and wife accounts.
2) Joint accounts with a balance under $3:)0,00
3) Accounts held by the decedent individually
'\.'.
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n 140x\:~'6!~?'~~i~'3;;(h':"c;OMMON!e'p~~;J~TO~ ~~~~~VLVANIA ..< ·
'.;""h",,}~YI\".",, <OFFICIAL RECEIPT' PENNSYLVANIA INHERITANCE AND ESTATE TAX
l'" ~i,:h.",>,.{"t,;.::.,'.
e RECEIVED _______________________-TBlaTY-SIX
II
~ From,
~
ij
"an' Jane Muro
DOI.L.ARS-...--------------------dollors
representing Pennsylvania Inheritance or
Estate To)( due from the following estate:
~dress---1ll 8. 47th Itr..t
$
29, Tax on
$
lIardlbul9, '11.
17111
6% Tax. on
s
$
21-80-4110Ie 01 Deoth 10-5-1979
15'Jc. Tax on $
$
j File No,
Dote of Payment
$
June 27, 1980
9" Tax on S
Estote Tox, Act 01
Moy 7, 1927
$
Name olOecedenl
rL01UIKCB I. llIARDOIl1
County
CUllbedancl
$
36.00
Remarks:
TOT AL TAX CREDIT
less five percenlum of 10K If
paid within three months afler
dote 01 deoth
Plus interest 01 the role of
_%from
to
$
$
"PAID IN lULL"
36.00
I]'OO~~~~@&l]'rn SEA L
TOTAL AMOUNT PAID
$
.; "~~
{.../! ' tl . .
/~h:; (. . ~- ~ I~~
Ma ~.ot1.hi
RlIgiater of will.
(Title)
NOTE: Thl. Triplicate Receipt to be retllined for audit purpo.e..
I
Received by
NOTE: In oceepling Ihe Ironsfer Inherllonce lox on fulure estates, prior 10 the death of the life
lenonl or I.nont for years, 0\ evidenced by thil recelpl, iI Is understood thaI the (ommonweollh sholl
nal be precluded or prevenled from hereofler oueuing addillana!lnherllance tax 01 Ihe dealh of lhe
life 'enonl or lenonl lor years whenever II appears thaI luch additional lax may be legally due and
coU.cllblelor any reolon wholsoever.
--.--.----.---------.---------.-----------
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INSTRUCTIO~S
To inSIJrtt j.j".lpcr credit to your account, tho n(lme of tho osHll(1 ,md file number should be clenrly print.
ed on the check or money order.
This assttssment is made in accordanco with Section 708 of the Inhoriwncc LInd Estato Tax Act of
1961172 P.S. ~ 2485-708).
To tho Qxtflnt that inheritanco tux is pttid wilhin three (3) months ufter tho doath of the decedent. a
discount of five 15) percent is allowed 172 P.S. 9 2485-716).
Inheritance Tax, other than tax on n future interest, is duo at tho data of the decedent's dC,Hh and becomes
delinquent at the expiration of nino (9) months after the decedent's death (72 P.S. fi 2485.711). Inheritance
Tax on a future interest is payable within three (3) months after the transfer takes cUcct in possession and
enjoyment and is delinquent thereafter (72 P.S, S 2485-712), Calculato interest from the delinquent date shown
on the faco 01 this form to the date of actual payment using the following interest table:
------------ --- ------ - ...----------- ---- --------- - - ---- --- -------- -- -- -- - ----
1 month .005 4 months .020 7 months .035 10 months .050
2 months .010 5 months .025 8 months .040 11 month!! .055
3 months .015 6 months .030 9 months .045 12 months .060
1 days .00017 11 days .00186 21 days .00352
2 days .00034 12 days .00203 22 days .00369
3 days .00051 13 days .00220 23 days .00386
4 days .00068 14 days .00237 24 days .00403
5 days .00085 15 days .00250 25 days .00420
6 days .00101 16 days .00267 26 days .00437
7 days .00118 17 days .00284 27 days .00454
8 days .00135 18 days .00301 28 days .00471
9 days .00152 19 days .00318 29 days .00488
10 days .00169 20 days .00335 30 days .00500
--------------------- ------- ----- -- ------ -- ---_._--- - - -- ---------------
Any party in interest, including the Commonwealth and the personal representative, not satisfied with
the assessment may object thereto within sixty (60) days alter receipt of this Notice as provided by Section
1001 of tile Inileritance and Estate Tax Act of 1961172 P.S. 9 2485-10011.
Make check or money order payable to;
"Register of Wills, Agent"
Mail to the address listed below: