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HomeMy WebLinkAbout81-00249 ",' ,.', . \ No. 21-81 '.......9 ,.., ~'t PETITION FOR PROBATE OF WILL AND LETTERS TESTAMENTARY In the Estate of ~'ARGARET M. STONER , deceased. To Register of Wills for the County of Cumberland, In the Commonwealth of Pennsylvania. Petltloner(s) Is (are) the execut OR named In the Last Will and Testament of Margaret t-'. Stoner dated April 17, 1971 Decedent was a citizen of the United States and a resident of Hamp den Township (Borough), Cumberland County, Commonwealth of Pennsylvania. Decedent died on Thursday A.D. 19R-, In the the 26th day of ~:arch County of Cumberland ,State of PA at the age of ~ years. Decedent has (has not) been married and has (has not) had children born to him (her) since the ex- ecution of the above described Will. Decedent was possessed of personal property to the value of $2,000 and of real estate to the value of None as near as can be ascertained; said real estate situated as follows - Therefore, your petitioner(s) respectfully apply(les) for the probate of the said Last Will and Testa. ment and for Letters Testamentary theron. Dated April 14 , 1981 Name and address of Petitioner(s) ./ /1L ~ }IL..,/? $.. .~ Glenn Stoner 708 Harding Street New Cumberland, PA 17070 COMMONWEALTH OF PENNSYLVANIA l COUNTY OF CUMBERLAND j Glenn Stoner ss named in above application, being duly sworn statements set forth In this petition are true to the best of Sworn ---___ and subscribed before according to law say(s) that the his knowledge and belief. me April 14 ~..~ 19 81 Jdt;wl .~ Filed: April 21, 1981 Attorney James K. Arnold, Esq. . lff7e3] <-:J./ !t) -~1j9 /1 -.:(.3(, -;;l., f '; t-t . P >< ~l ~ ~ p:: >-l 0 ~f ~ >< ~ ~ e .. ~ E-t II; ,.. t.+. .-' Ul ~cll ~ ~ ~ i .. M " ..t; - ~ I+ol . u (f) ... ~ ::;: 0: ~ .. X . ts -:-j~t t; " I<l " 0 ~ ~r-=f o ... ~ ~ . ~ E-t ~ . ~ , . ~ >-l < 0 ~ ~ ",,~ jCll :t c: J o ::I ~ A~' I A e t:I ",1 ~ >-l " . ~-~~~J {6 0 ~ ~ <..l ..:: . ..' ARNOI.I>, SUKI! &. n^yl.I:Y ^'nlll(,\:Ln.\T I,"'\\' llll'l...,UK~1. 51'lfl'T CA..., IIIU~ PllNN~nVANI" 17011 .,.... '". .'. ."", LAST WILL AND TESTAMENT OF MARGARET M. STONER I, MARGARET M. STONER of Hampden Township, Cumberland County, Pennsylvania, declare this to be my Last will and Testament, hereby revoking any will previously made by me. I - I direct the payment of all my just debts and funeral expenses out of my estate as soon as may be practicable after my death. II - I devise and bequeath all of my estate of whatever nature and wheresoever situate as follows: A. A one-fifth to my daughter, Rachel Kimmel. Should my said daughter predecease me, then her share shall be distributed to her issue. B. A one-fifth share to my son, Marlin Stoner. Should my said son predecease me, then his legacy shall lapse and not be distributed to his issue. C. A one-fifth share to my son, Marvin Stoner. Should my said son predecease me, then his share shall be dis- tributed to his issue. D. A one-fifth share to my son, Glenn Stoner. Should my said son predecease me, then his legacy shall be dis- tributed to his issue. E. A one-fifth share to my son, Wayne Stoner. Should my said son predecease me, then his share shall be dis- tributed to his issue. III - All taxes that may be assessed in consequence of my death of whatever nature and by whatever jurisdiction imposed shall be considered a part of the expense of the administration of my estate, and my personal representative or representatives shall have the absolute power in his discretion to pay the same at once whether or not the law under which they are imposed permits the postponement of all or part of them to a later time. marA.m J~l Page 1 iSro OATil OF SUIISClUIIING WITNESS COMMONWEALTH OF PENNSYLVANIA I ss: COUNTY OF CUMBERLAND This 14th day of April A.D.,19 81 before me, Register for the Probate of Wills and grantillg lellers of Adminislralion in and for said County of Cumberland, in the Commoowealth of Pennsylvania, personally came James K. Arnold and Thelma S. }~cCaus1in the subscribing witnesses to the foregoing instrument of wrilihg purporting to be thela,t Will and Testament of Margaret M. Stoner Dated _ April 17, 1973 late of Hampden Township Cumberland County Pa., deceased who being duly sworn according to law, depose and say, that. thr->y wr->rr-> present, and saw and heard the testa t,...i v , Margaret M. Stoner, sign, seal, publish, pronoonee and declare the said instrument of writing as and for h er Testamenl and Last Will, and al the time of so doing she was of sound aod disposing mind memory and understanding, to the best of knowledge, observation and belief. their Sworn to ?J:~;(.J j1~ ~ I and subscribed before ~/I~ (! cf/~ Register AFFIDAViT m' DEATH COMMONWEALTH OF PENNSYLVANIA I ss, COUNTY OF CUMBERLAND \ Glenn Stoner, being duly sworn says that as nearly as can be ascertained the said decedent Margaret M. Stoner died on Thursday the 26th day of at or about 11 ,30 o'clock, ~M. Sworn to and subscribed this 14th day of April March A.0.,19 81, /!JL~/1 k >9. ~;:r J df ' (/) ~, .. ~.?{/-u) Register!! r'o! Ll.. -i'(, J.rl. OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ss: COUNTY OF CUMBERLAND Before me, the Register for the Probate of Wills and granting of Letters of Administration in and for the County of Cumberland, personally came Glenn Stoner who, being duly sworn des , 0 depose and say that as Executor Margaret M. Stoner, deceased of the last Will and Testament of he will well and truly administer the goods and chattels, rights and credits of said deceased according to law. And also will diligently comply with the provisions of the law relating to Transfer In~er~nces. SI-{orn and subscribed before me. April 14 A.D., 19~ j.J&tlt! ~ au (!. ;;t'/~ '''/7 'T' Register .,,; 1"'-1: ~ <Xl: ~ Cll III ~r <J III Q IZ U1: ~ <Xl: LL. z "**': 0 0 ~ <f.l 0") ..!ol 1I':'t( oj ..J :>:: g -. N ~ M: <I: ~ , ..J N' N ~ ...... I; ...... - ~ .~ ..-I; .-; ~ s= .M: OJ c.:J 1-1' ,....; I: ~ l'l 0..: .-l .~ ~j CO N 'tl 0: .... III \0' . : 0 'tl oqt: .. .,-j Z 0 ... <J C\I ~ ~ &'0 1l ci 'tl - tIl l'l ~ i:i: z "" oj Be it remembered that on the 2] s t~day of recorded the last Will and Testament of Margaret Hampden Township, DECREE April 81 ,A.D.,19_, there was probated and M. Stoner late of Deceased. Letters Testamentary Glenn , Cumberland County, Pennsylvania, Stoner were granted to Witness my hand and official seal the day and year aforesaid. t1t" ~(~ a . /J1U-<./ (J. I t1 ~egister PENNSYLVANIA INHERITANCE TAX GENERAL INFORMATION 1. PERSONS RESPONSIBLE FOR RETURN Section 701 of the Inheritance and Estate Tax Act of 196i provides that the following persons shall prepare and file a return: a. The personal representative of the estate of the decedent as to property of the decedent administered by him and such additional property which is or may be subject to Inheritance Tax of which he/she shall have or acquire knowledge; b. The transferee of property upon the transfer of which Inheritance Tax is or may be imposed by the 1961 Statute, including a trustee of properly transferred in trust, provided that no separate return need be made by the transferee of property included in thc return of a personal replBscntative. 2. PLACE FOR FILING The return is to be filed in duplicate with the Register of Wills of the county wherein the decedent resided. 3. TIME FOR FILING The return is due nine months after the decedent's death, unless an extension for filing has been applied for and gran1ea by fllZ Secretary of Revenue within the nine-month period. 4. FAILURE:O FILE RETURN Section 791 01 the 1961 Statute provides that" . . .any person who willfully fails to file a return or other report required of him. . .shall be personally liable. . .to a penalty of 25% of the tax ultimately found to be due or $1,000 whichever is the lesser to be recovered by the Department of Revenue as debts of like amount are recoverable by law." 5. TAX RATES Inheritance Tax is payable at the rate of 6% on transfers to lineal descendants, such as father, mother, husband, wife, son, daughter, grandchildren, grandparent, son-in-law and daughter-in-law and at the rate of 15% as to all others. 6. PAYMENT OF TAX The tax assessed on the transfer of property reported in tile return is due 9 months after the decedent's death. Interest at the rate of 6% per annum accrues thereafter until payment is made. All payments received are first applied to any interest which may be due with any remainder applied to the tax. IF TAX tS PAID WITHIN 3 MONTHS AFTER THE DECEDENT'S DEATH, A DISCOUNT OF 5% OF THE TAX PAYMENT IS ALLOWED. All checks should be made payable to the Register of Wills of the county wherein the decedent resided and are received subject to the final determination of the Department of Revenue. 7. FAILURE TO PAY The taxes imposed, together with any interest thereon, ale a lien upon real property, which lien remains in effect until the taxes and interest have been paid in full. The taxes may be sued for against. any real property in the decedent's estate or against any property belonging to a transferee liable forthe tax. a. FILlNGOF FALSE RETURN Any person who willfully makes a false return or report required ofhll1l shall, in accordance with Section 793 of the 196] Statute, be guilty of a misdemeanor and, on conviction thereof, shall be sentenced to pay a fine not exceeding $1,000 or undergo imprisonment not exceeding one yem or both. REV..51 (1.80) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIOENT DECEDENT SCHEDULE "8" PERSONAL PROPERTY *' , (Instfllctiolls Oil RcvlJrso Side) Estate of MARGARET M. STONER - -. ESTIMATED DEPARTMENT ITEM DESCRIPTION UNIT MARKET VALUATION NO. VALUE VALUE (OFFICIAL USE ONL YI 1. Furniture and household goods 500.00 2. Balance due under Agreement of Sale dated May 1, 1975 for the sale of property at 5110 East Trindle Road, Mechanicsburg; Agreement recorded in Misc. Book 214, Page 530, Cumberland County records 625.00 TOTAL THIS PAGE 1,125.00 I ,0 /2rrlJ QUESTIONS CONCERNING PROPERTY TRANSfERS 1. Did decedent, within two years of deatll, make any transfer Ilf any matenal parI of his estate without receiving valuable and adequate consideriltion? (Answer "Yes" or "No".) _N.2...._ 2. Did decedent, within two years of death, transfer property (rani himsel fi hersel f to hirnsel f/hersr.l f and anotller party or parties (including a spouse) in joint Ilwnorsllip? ({\i!SWOI "Yes" or "No".) ~ 3. If the answer 10 one 01 two above is "YI~S" ;1:111 t:,,, 11:ln510rs aI''' cl:lililod to be nontaxable, providclhe following information: a. Age of decedent at time o( transfer. b. Copy of death certi ficate. c. Affidavit by the attending physician indicating Ihe state of decedent's hcalth al limp. of transfer. d. All other information supporting nontaxability of fransler. 4. Did decedent, in his/her lifetime, make any tr<1ns(er of IHOllCrty without receiving a valuilhll' 01 ildequale consideration therefor which was to take effect in possession or enjoyment al or afler Iris/her death? (Answer "Yes" or "No".) No a. Was there any possibility that the property transferred migl!t retum to transferor 01 his/her estate or be suhject to his/her powel of disposition? (Answer "Yes" or "No".) b. What was the Iransferee's age allime of decedent's death? 5. Did decedent in his/her lifetime make any lransfOl without receiving a valuable and adequate consideration therefor under which transferor expressly 01 impliedly reserves for his/her life or ;my period which does in fact end before his/her death: a. The possession or enjoyment of or the right to incomo from the property transferred? (Answer "Yes" or "No".) ~ b. The right to designate the persons who shall possess or enjoy the property transferred or income therefrom? (Answer "Yes" or "No".) No 6. If the answer to five b. above is "Yes," slate whether the right was reserved in decedent alone or others. 7. Did decedent in his/her lifetime make a transfer, the consideration for which was transferee's promise to pay income to or lor Ihe benefit or care of transfelOr? (Answer "Yes" or "No".) -~ 8. Did decedent, at any time, transfer property, the bffieficial enjoyment of which was subject to change, because of a reserved power to alter, amend, or revoke, or which could revert to decedent under terms of transfer or by operation of law? (Answer "Yes" or "No".) No 9. If the answer to eight above is "Yes," was the power to alter, amend or revoke the interest of the beneficiary reserved in the decedeot alone or the decedenl and others./ (Answer "Yes" or "No".) REV453 EX+ (3,80) COMMONWEALTH OF PENNSVLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEOENT SCHEOULE "0" BENEFICIARIES '*' (lnstrtlctions on Rt!Vorso Side) Estate of MARGARET M. STONER BENEFICIARIES AND ADDRESSES RElATIONSHIP SURVIVED DATE OF INTEREST OF BENEFICIARY DECEDENT BIRTH . Rachel Kimmel Oauahte'" VAS One-fiff-h 5 Railroad Avenue - Shiremanstown, PA - Marvin J. Stoner Son Yes One-fifth 2800 Columbia Avenue Camp Hill, PA Glenn B. Stoner Son Yes One-fifth 708 Harding Street New Cumberland, PA . ---- Wayne Stoner Son Yes One-fifth R. o. #5 Mechanicsburg, PA . Marlin Stoner Son ..--- f--J:.e.fL- - "ne=-fifth Rt. 1, Box 10-A --- ~--_.---_.._.. Kemper, Texas 76539 - I Tha above beneficiaries are living at this time except for the following: NAME DATE OF DEATH REV.454 (l.eO) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE TRANSFER INHERITANCE TAX RESIDENT DECEDENT SCHEDULE "E" JOINTL V OWNED PROPERTY '* (Instructions on Rf!Verse Side) Estate of MARGARET M. STONER ITEM NO. DESCRI PTION TOTAL MARKET VALUE P ER VALUE OF ce DECEDENT'S N INTEREST T DEPARTMENT VALUATION (Officiol U... Only) The following assets were jointly held in the names of decedent and her son, Glenn B. Stoner, for more than two years: 1. Money market funds in account No. 44-05932-1-55 with Bache, Inc. 48,226.62 50% 24,113.31 2. CCNB Bank, NA checking account #140-0684-5 2,616.46 50% 1,308.23 3. Harris Savings Association: (a) Savings Acct. #5-60159 2,804.48 50% 1,402.24 (b) Savings Acct. #5-64538 215.81 50% 107.91 TOTAL THIS PAGE 26,931.69 -1(, '1 p. {> 9 / ~~ INSTRUCTIONS FOR COMPLETING SCHEDULE "E" Schedule HE" must include all property, real and personal, owned by the decedent jointly with another party or parties as joint tenants with right of survivorship. Both tangible and intangible property are to be included. List real estate first. 1. Describe all real property as indicated in the instructions for Schedule "A". Describe a!1 personal property as indicated in the instructions for Schedule "B". Include the name, address and relationship to the decedent of the co.owner (s) and the date the joint ownership was established. 2. Indicate the total market value of the jointly owned property. 3. Indicate the percentage of the decedent's interest. 4. Indicate the market value of the decedent's interest. 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I-'l Z Z ...l ci - ci c.:: z :<: I-'l I-'l ...l Z ;:; Z f-< Q ::> u " z - ~ Vl ~ 0 0 <: - :::: w u Q Po. ...l COMMONWEALTH Of PENNSYLVANIA COUNTY Of CUMBERLAND 'L J 55: Glenn StonE:r -.-.------- ----._--~ ._~.---_.- being duly sworn according to law, deposes and says that he is Executor _ of the Estate of Margaret M. Stoner lata of ___. _.._l:IllInP.cl.e.n.. T().....n.~hJpd.n.___ , Cumborland County, Pa., deceasod and that the within is an inventory made by hi.llL' the said """"lItnr of the entire estate of said decedenl. consisting of all the personal prop..ty and real ..tala, except real estate outside Iho Commonwealth of Pennsylvania, and that the figures opposite each item of the Inventory repro sent it's fair value as of the date of decedent's death. Sworn to and subscribed before me, Lb~ E1COc.ufor . Administrator June "t 9 19 81 /~~J~ I Thelma S. McCauslin. Notary Pub'. My C .. " ,ommllllon ExpircJ July I I Camp Hill, PA Cumbe, d' 984 an County 708 Harding Street New Cumberland, PA 17070 Addr.ss Oale of Oeath 26 March Month 1981 O'Y Yur INSTRUCTIONS I. An inventory must be filed within three months after appointment of porsonal representative. 2. A supplement inventory must be filed within thirty days of discovery of additional a..ets. 3. Additional sheets may be attached as to personalty or realty 4. 1 See Ar*'e IV, Fiduciaries Act of 1949. <; ,- ~. r.. 0.. '/)'~' L' . '-' L_..'. :'>::,- c.: 0 .,~~ c',. (") ;,:::";: Lo.ll.:: Z ~::; -1 uJ'" :-0; 0::'-'") = ""}L4.J 0-' -, ,~.9 <.>~? w"j cr;"'- 0: - w:::> 0: 50 .W U Il. p:: ..-1 . ,~ ~ ..c:: -0 t;' >- Z <II (IJ .... w 0 ~ ~ ~ ~ ~ 'i ~ l- E-< ~ .. ~y w <( .. " "- I- (J:l 0 u 0 Vl E-< .. ~ '0 1 0 w w . Q "'0-1 >- ex: :. 0 .. .~ l- I "- :<: ~ c I- ...J LL Q) ,,; ~ ~ Z 0 LL ...J <( 0 E-< '0 "- .\;! ~ I W 0 -< w gj ~ ,:. > Z ex: ~ c Z 0 Q ..: nl " . Vl Z ~ :Ii 0 ~ 0 ex: <( U ... Z w ~ <II "- .., c Q) - .. S -.: 0 .. nl .<l .., .... ..., .. E ~ ~ 0 .. " 0 ...J U LL CD INFORMATION To insure proper credit 10 your dccount, tho nome 01 Iho QSHHIJ and filu numuor should be cleorly print. ed on tho chl'lck or money order, This assessment is made in accordance with Section 708 of tho Inheritanco and Estate Tax Act of 1961 172 P.S. 9 2485.7081. To the ext9nt that inheritance lax is paid wirhin three (3) months after the duath of tho decedent, a discount of fivo (51 percent is allowed (72 P.S. 9 2485.7161. InheritanCe Tax. other than tax on 8 future interest, is due at the date of the decedent's denth and becomes delinquent at the expiralion of nine (9) months after the decedont"s death (72 P.S. 9 2485.711). Inhoritance Tax on a futuro interest is payeb!e within Ihree (31 months alter tho trunsfer takes effect in possession and enjoymont and is dalinquent Iheraafier (72 P.S. 9 2485.712). Ca!cula\e interest from the delinquent dOlo shown on the fneB of this form to the date of actual payment using tile following interest table: ------------ --------- - --------- --- --- ---------- - - --- - --- --..---- - -- -- - - - -- -- , month .005 4 months .020 7 months .035 10 months .050 2 months .010 5 months .025 8 months .040 " months .055 3 months .015 6 months .030 9 months .045 12 months .060 1 deys .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 .0011 8 1 7 days .00284 27 days .00454 a 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 representalive, not satisfied with tho assossment may object therelo wilhin sixty (601 days after receipt of this Notice as provided by Seclion 1001 nf tho Inheritance and Estate Tax Act of 1961 (72 P.S. 9 2485.1001). Make check or money order payable 10: "Register of W,i1s, Agent" Mail to the address listed beiow: GENERAL INHERITANCE TAX INFORMA nON Unsatislied liabilities incurred by the decedent prior to his/her death ore deductible against his/her taxable estate. In addition to debts incurred by the decedent or estate, other items are claimable including the cost 01 administration, attorney lees, liduciary lees, luneral and burial expenses including the cost 01 0 burial lot, tombstone or grave marker and other related burial expenses, All debts being claimed against an estate ore subject to the approval 01 the Register 01 Wills with w~om the Inheritance Tax Return is liled. Evidence ,to support the decedent's or the estate's liability lor the debts being claimed should be attoched to this schedule. A lamily exemption moy be claimed by 0 spouse 01 a decedent who died domiciled in Pennsylvania. If there is no spouse, or il the spouse has larfeited his/her rights, then any child 01 the decedent who is 0 member 01 the same household can claim the exemption. In the event there is no such spouse or child, the exemption can be claimed by a parent or parents who are members 01 the same household os the decedent. The lamily exemption is allowable only against assets which pass by a will or by the Pennsylvania Intestate Lows. NOTE: Compensation paid to on estate representative; namely, on executor or administrator, lor services perlormed in administering on estate is reportoble lor Pennsylvania Income Tax purposes. This taxable income item should be reported on larm PA.40.lndividuollncome Tax Return. r-' 'tl " n ~ m ~ :!l z > 0 0 '" C) n c: " ~ z 3: z t:: m m ~ Z :<I ~ ~ 0 Z Z m ..., m .., Z ~ .., -< m ~ ~ (J, '" Z 0 '" 0 '"'I 0 "'1 "'1 ~ ~ x' 0 .." '7:' Z , '. '. .' h. e.. ;.',:::-:.- ;""..1,. c', c ::~:d Cll;, "" t:.:~5 UJh.' ;;; ::l:' Cf') = aC: r:;; - 1 I~J ,<:1:0 toJ ocr -< -< 0: ~ ....,=> m m liD -'u ~ ~ u INSTRUCTIONS FOR COMPLETING SCHEDULE "F" 1. If the lomily exemption is being claimed, indicate the c1eimant's nome, address and his/her relationship to the decedent. Enter "Iamily exemption" in the remarks column and the amount claimed in the amount column. 2. Assign consecutive numbers to each item listed. 3. Enter the date on which each debtwas incurred and/or paid. 4. Enter the names 01 each poyee. 5. Provide a brief explanation in the remerks column lor each debt claimed. 6. Enter the amount 01 each debt being claimed. 7. The form must be signed by the person who has assumed the responsibility lor paying the debts. IF ADDITIONAL SPACE IS NECESSARY USE BY," x 11" SHEETS. r-------~~-----------~-- '..-......""""'-----~--~ - '"""'--- ----- ~- ............ 1~IREV~1t62E)( ,I, ' 1 1';/:;"'"',. I., "', . COMMONWEALTH OF PENNSYLVANIA '4 (iiio:It''.6971I' DEPARTMENT OF REVENUE , ,I,. '. OFFICIAL RECEIPT' PENNSYLVANIA INHERITANCE AND ESTATE TAX II ' ~ ~ I 1 II I: I ! ~ ~ ~~gK\VED James K. Arnold, Esq. II' . ~l 2109 Market Street ADORESS I .... i . Camp Hill, Pa. 17011 I - TAX AT 6% TAX AT 16% TAXAT_% ESTATE TAX 158.00 TOTAL TAX CREOIT .--ESi:Ai'E"INFciilMAi'j(j"N-:----Maroil-26-,--i981------ DA TE OF OEA TH 21-81-249 FILE NUMBER LESS DISCOUNT PLUS % INTEREST (FROM TO_) OATE OF PAYMENT September 30, 1981 NAME OF OECEOENT Margaret M. SToner m m TOTAL AMOUNT PAID Cumberland 158.00 COUNTY -------------------------------------------- POSTMARK OATE REMARKS: PAID IN FULL ".>/1-1/2 h SEAL RECEIVEO BY t REGISTER OF WILLS I 1 i I i I I i I I " ! , I 01 . ,.,l " , .~ '- INFQRMATION To insure proper credit to your account, tho name of tho estate and file number should be clearly print- ed on the check or money order, This assessment is made in accordance with Section 708 of the Inheritance and Estate Tax Act of 1961 (72 P.S. ~ 2485.7081. To tho extent that inheritance tnx is paid within three (3l months after the death of the decedent. a discounl of five (51 porcenl is allowed 172 P.S. ~ 2485.7161. Inheritance Tax, other than tax on a future interest, is duo at the date of the decedent's death and becomes delinquent at the expiration of nino (9) months after the decedt:nt's death (72 P,S, 9 2485.711), Inheritance Tax on a future interest is payable within three (3) month~ after the transfer takes effect in possession and enjoyment and is delinquent thereafter (72 P.S. 9 2485.712), Calculate interest from the delinquent date shown on the faco of this form to the date of actual payment using th~ 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 months .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 .00260 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 2a 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 after receipt of this Notice as provided by Section 1001 of the Inherilance and Estate TaxAcl of 1961172 PS. S 2485.10011. Make check or money order payable to: ..Register of Wills, Agent'. Mail to the address listed below: .:~ ~'ji'r.t~~Yi',,\'l$.~WI~,~;.~~-iOi~....t~lUlcl~,~..-":,,~~J.' .",