HomeMy WebLinkAbout01-0613
-
\/b ...~..y'~,-,~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
<5'
C/
~
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
NOTICE OF INHERITANCE TAX
APPRAISEKENTL ALLOHANCE OR DISALLOHANCE
OF DEDUCTION5, AND ASSESSKENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
*'
REV-1548 EX AFP 112-001
~-;
DATE 07-02-2001
ESTATE OF MCMURRAY BLANCHE
DATE OF DEATH 04-10-2000
FILE NUMBER ~1-o/-~J3
it COUNTY CUMBERLAND
SSN/DC 177-42-0690
ACN 01111738
Allount Rellitted
DAISY R HAWKINS
939 HERMAN DR
MECHANICSBURG PA 17G55
t'\,
\.~
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
iifi=is41i-E)f-AFFi-fi1f=ool------------------------------------------------------------------------------------
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 07-02-2001
ESTATE OF MCMURRAY
BLANCHE
DATE OF DEATH 04-10-2000
COUNTY
CUMBERLAND
FILE NO. S.S/D.C. NO. 177-42-0690
TAX RETURN WAS: (X) ACCEPTED AS FILED () CHANGED
JOINT OR TRUST ASSET INFORMATION
ACN
01111738
FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICE
ACCOUNT NO.
0059220864
TYPE OF ACCOUNT: (X> SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 05-28-1970
X
1,799.58
0.500
899.79
259.00
640.78
.06
38.45
NOTE: TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
X
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
INTEREST IS CHARGED THROUGH 07-10-2001 TOTAL TAX CREDIT .00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 38.45
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 1.72
TOTAL DUE 40.17
-
. IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. .
( IF TOTAL DUE IS LESS THAN $1, NO PAY"ENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CRJ, YOU "AY BE DUE A REFUND. ~/ _ "'\~.- ____
SEE REVERSE SIDE OF THIS FOR" FOR INSTRUCTIONS. J '''~T'' ~
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIYE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF WILLS, AGENT.
A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REY-13l3). Applications are available at the Office of
the Register of Wills, any of the 23 Revenue District Offices or by calling the special 24-hour answering service
for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and or speaking needs:
1-800-447-3020 (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions or assessment
of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--electing to have the matter determined at the audit of the account of the personal representative, OR
--appeal to the Orphans' Court
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REY-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%)
discount of the tax paid is allowed.
The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time periOd as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is Charged beginning with first day of delinquency, or nine (9) months and one (1) day
from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982
bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164.
All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which will vary from
calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable
interest rates for 1982 through 2001 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 20% .000548 1992 9% .000247
1983 16% .000438 1993-1994 7% .000192
1984 11% .000301 1995-1998 9% .000247
1985 13% .000356 1999 7% .000192
1986 10% .000274 2000 8% .000219
1987 9% .000247 2001 9% .000247
1988-1991 11% .000301
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
\
Ix.....
\-
\
'c;\
,-.'~ 1
'v I
,i
4
W
$
! '.n
"2 J,
, 'g
:to ';:
~ <!.
'; 0-
-aoe
o~~
~E~
~~.~
...:t: ~
iOl 'c6
C)~~
!!i~!.
iii'.....'.............
,~\ .....
g;}
~
~
r-~~
ic~
~o~~
~ ~
.
'.
-
-
-
-
-
-
-
-
-
-
-
-
-
-
~ -
-
-
-
'0 ::
-
~ -
-
\J
, -
-
-
~ -
-
('I
"
C
H
Z
C
>11.1
....=:)
>-Z
(1)11.1
Z>
Zll.l
II.ID:
D.
u.
~O
::c....
....ffi
....z:
c....
II.ID:
:ac
ZD.
011.1
Z:A
z:
o
(,)
1d:Z
~O
<x
:1:<
9"'lIl
X~t&o'"
~~o~
Idl-l"'~
UCl:Z
~DI~t2
...Olll=
I-IldlaDl
DlUlIl'"
~:ZlllDl
:z;:<0
1-19ClCl
t&o~~~
0< ~
Id "'
U...--lI1>o
I-I:Z:Z~
...ldO...
OlCl-I:z
:Zldtil-l
lIl=O
I-ICl'"
<Id
~Cl
~~
ell
W
X
-C
....
-Iz
-Co
=....
ClCll
1-1....
>'
~:::
z><
I-IC C
L&.:~~
OU....~
zoo:
=CGO::>
_I-N""
_.... CIl
LI.ID:: _to-!
DCUlI-O:
=io..o:
IIQ....~~
0
0
,
..
~
S LU
:I:
.. U
... Z
..
~ ct
...J
I:l:l
~
r-t O\OQ~
:; olZ-.o
N~~'ctOC:O
1Q:::1t\...JI~
NQ:::o"ffiN.....
O:=r-tl-,,"r-t
IZ:I _Ir-t
.....U"",z:.....r-t
oz:orJB~~
::c
....
CD:
11.111.1
~AI
u.=:)
~OZ>-(,)
II.ICII.III.I!z~
i;'~;::5~fj
_AU.(,)(I)C
....
H
'a z:
Gl 11.1
~ D:
.pt A
Ii Z
DC C
+'
&\:' ~
~ -- ~
~ ~
~;
11.1
::c
(,)
11.1
:lll:
C
z:
...
o
....
o
1
GO
N
...
I"-
...
In
Ln. ~.'
O'
r-::
r-t
en ct
~ Q..
~
3
ct
:I:Q:::(!)
a:::Qa:::
Z:=
ctl:l:l
z:en
Q:::~
LUZ
>-:I:ct
en :I:
1-"t00U
<~LU
QO\:E
'....
..
o
....
....
Z
11.1
z:
~
D.
LU
en
:=
o
:I:
I-~
Q:::r-t
en:=o
..JO.....
;::Ur-t
30
U.uct
OQQ..
Z "'
Q:::ctLU
LU..J..J
I-Q:::en
enLUI-"t
1-"t1:l:l..J
(!):EQ:::
LU:=ct
Q:::UU
,
(I)
A
D:
o
(,)
11.1
D:
D:
=:)
o
>-
D:
o
u.
zo
O!
H~
....
D:i
0'
D.
D:'
11.1:
:al
01
....1
1
ZI
HI
cl
....'
11.1'
D:I
I
I
1
11
I
,
1
I
I
i
11.1'
Z\
H!
....'
(1)1
H-
::c
....
m
Z
o
....
C
...
=:)
(,)
"0 Z "0
:. 0 c:
-< -i :>:l
Z ... "0
~ n 0
!:' CIl
m
!il
t:l CIl -i
CD CD 0
... n
.. ......
n ... c:
~ 0 ..
" ...
... ...
~ -c ..
CD ....
~
... C> ...
0 ~ ~
"0 CD
'tI .,
0 CD
., .Il
:;. c:
...
0 .,
" CD
.
0 CD
... "
...
... In
~ 0
...
In ...
Z CIl
0 III
... n
... :;.
n
CD 0
"
..
" N
Co ..
~
In C>
c: 0
0-
. ...
...
... ...
~
lE CD
... ...
...
~ "
~
'< III
0 .,
c: ...
., ...
..
'tI "
.. n
'< CD
. ..
CD
" "
... Co
... m
0 In
...
... ..
~ ...
CD III
:>:l -i
CD ..
to X
... :.
In
... n
CD :'"
.,
0 :.
... n
...
;!: N
.. VI
.. 0
In ...
'tI
;J. N
C>
" C>
... C>
CD
Co
'"'
0 ...,
" N
... "0
~
CD !"
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 2B0601
HARRISBURG. PA 17128-0601
REV-1162 EX!' 1-96)
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
HAWKINS DAISY R
939 HERMAN DRIVE
MECHANICSBURG, PA 17055
____un fold
ESTATE INFORMATION: SSN: 177-42-0690
FILE NUMBER: 21-2001- 0613
DECEDENT NAME: MCMURRA Y BLANCHE
DATE OF PAYMENT: 07/11/2001
POSTMARK DATE: 07/10/2001
COUNTY: CUMBERLAND
DATE OF DEATH: 04/10/2000
NO. CD 000038
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
01111738 I $40.17
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
REMARKS: DAISY HAWKINS
CHECK# 2284
SEAL
INITIALS: AC
RECEIVED BY:
REGISTER OF WILLS
$40.17
MARY C. LEWIS
REGISTER OF WILLS
//() .~~ yc)-s
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
7'~*
REV-l'07 EX AFP elZ-DOl
DAISY R HAWKINS
939 HERMAN DR
MECHANICSBURG PA 17055,
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
. COUNTY
ACN
08-06-2001
MCMURRAY
04-10-2000
21 01-0613
CUMBERLAND
01111738
BLANCHE
M
Allount R_i tted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, subllit the upper portion of this fOri! with your tax paYllent.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV=i60-j-E3f-AF'-(i'2-:iioY------...-iiilHERITANc'E--TAx--STATEMENT-OF-Acco(jifT--.-..---------------------
ESTATE OF MCMURRAY BLANCHE M FILE NO. 21 01-0613 ACN 01111738 DATE 08-06-2001
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-25-2001
P R I NC I PAL TAX DUE: ...m....____..........m............._..m...._...................._......m...__......._....__...............m..........................m...........................................m
38.45
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
07-10-2001 CDOOO038 1.72- 40.17
TOTAL TAX CREDIT 38.45
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
If IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
PAYMENT:
Detach the top portion of this Notice and sub.it with your pay.ent .ade payable to the n~e and address
printed on the reverse side.
If RESIDENT DECEDENT .ake check or .oney order payable to: REGISTER OF WILLS, AGENT.
If NDH-RESIDENT DECEDENT .ake check or .oney order payable to: COMMONWEALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, .ay be requested by co~leting an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at
the Office of the Register of Wills, any of the Z3 Revenue District Offices or fr~ the Depart.ent's Z4-hour
answering service for fo~s ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-30Z0 (ll only).
REPLY TO:
Questions regarding errors contained on this notice should be addressed to: PA Depart.ent of Revenue, Bureau
of Individual Taxes, ATTN: Post Assess.ent Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, phone
(717) 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar .onths after the decedent's death, a five percent (570) discount
of the tax paid is allowed.
PENALTY:
The 1570 tax ~nesty non-participation penalty is c~puted on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax a.nesty period.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) .onths and one (1) day fro. the date of
death, to the date of pay.ent. Texes which beca.e delinquent before January 1, 198Z bear interest at the rate of
six (670) percent per annue calculated at a daily rate of .000164. All taxes which beca.e delinquent on and after
January 1, 198Z will bear interest at a rate which will vary fro. calendar year to calendar year with that rate
announced by the PA Depart.ent of Revenue. The applicable interest rates for 198Z through ZOOl are:
Year
Interest Rate Daily Interest Factor
Year
Interest Rate
Daily Interest Factor
198Z Z070 .000548 199Z 970 .000Z47
1983 1670 .000438 1993-1994 77- .00019Z
1984 1170 .000301 1995-1998 970 .000Z47
1985 1370 .000356 1999 77- .00019Z
1986 lOX .000Z74 ZOOO 87- .000Z19
1987 9X .000Z47 ZOOl 970 .000Z47
1988-1991 llX .000301
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NURBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax be~es delinquent will reflect an interest calculation to fifteen (15) dayS
beyond the date of the assess~t. If pay.ent is .ade after the interest ~utation date shown on the
Notice, additional interest .ust be calculated.