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Home My WebLink About01-1120 ~ ; ""')#I'!._., --,a- i':':<,! . C ,11:': \ \\ ) .,1 " " . i r . , ( I ; ! . 1 i j i' ~ f ' " J. l \ '\' t i .. " I i \ /C,~, """),", " , .' , ''',. e :-~ ~':-:: ,\~~.) 0-; '0/ M~~. .' \J"' - .:> I!\ ~~t:1!\ \J ~tt ~ ~. '0 c;f ?'Or-_ c:I\J"~ d_c:l" .....~'O_ . ;. ~ < <c:I()o... ~)J. ,~~ . ~().,.u'" ~\J:S~ ~'Oc:I~ ~c:I()'O lQ7 ::: ttlS -+S\j ,...., j 0 :) r- ~ ~ "\S<::::l-. ~, J ~~ .t ""J ">./ .~ ....q ~ ~ <! ~~ ',~ '-J c::U 4- ~ ~ V ~ "-\ -- :J ~ ,~ --J ~ :> o -:::c '+ ~ J ,0 "-> ..- .-:; ....-:: 4"~ .- u.-= ...-;: .-- ."0:: ...-:; ..0--:: :::= :::= :::::; ...- :--: .- ::; ...... (':' "'.! ,:.:, ',', f. ". oJ 1";' .....1 ''', '... I'" .,..1 "0') .... 'T-lIn:.) IQ'8 vv: ~d OL :lID lO. " J8lS!5, OepJO:)dj COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 '* /7- ~~...3 INFORMATION NOTICE AND TAXPAYER RESPONSE FILE ACN DATE NO. 21 -t!J J- , , tLJ 01148254 10-16-2001 REV-1545 EX AFP 109-00l '-"." ot Recore.,,;;) Regi~.tc EST. OF JOSEPH KOWALESKI S.S. NO. 202-09-7483 DATE OF DEATH 05-24-2001 COUNTY CUMBERLAND TYPE OF ACCOUNT o SAVINGS IX] CHECKING o TRUST o CERTIF. .01 Ole 10 P3 :44 JOSEPH KOWALESKI JR 9 S SEASONS DR Cierh- DILLSBURG PA 1 U~'l1b8d~ '_ :_"';__in , FA REMIT PAYMENT AND FORMS TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 ALL FIRST FINANCIAL SERVICE has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this inforllation is incorrect, please obtain written correction froll the financial institution, attach a copy to this forll and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Fennsyl~~nla. QUHstions may be answQr~d by ~allinQ (717) 787-8327. COMPLETE PART 1 BELOW . . . SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 0042675030 Date 01-28-1987 Established [] The above information and tax due is correct. 1. You lIay choose to remit payment to the Register of Wills with two copies of this notice to obtain a discount Dr avoid interest, or you may check box "A" and return this notice to the Register of Wills and an official assessment will be issued by the PA Oepartllent of Revenue. Account Balance Percent Taxable Amount Subject to Tax Rate Potential Tax Due x 2,903.79 50.000 1,451.90 .15 217.79 TAXPAYER RESPONSE Tax x PART ill A. [ CHECK ] ONE BLOCK B. ONLY c. To insure proper credit to your account, two (2) copies of this notice must accompany your payment to the Register of Wills. Make check payable to: "Register of Wills, Agent". NOTE: If tax payments are made within three (3) months of the decedent.s date of death, you lIay deduct a 5% discount of the tax due. Any inheritance tax due will become delinquent nine (9) lIonths after the date of death. ~ ~\ f ~ I "- <- '\ ,.- \'\ [] The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return to be filed by the decedent's representative. ~he above inforllation is incorrect and/or debts and deductions were paid by you. You must cOllplete PART ~ and/or PART ~ below. If you indicate a different tax rate, please state your relationship to decedent: PART ~ TAX RETURN - COMPUTATION OF LINE 1. Date Established 1 2. Account Balance 2 3. Percent Taxable 3 4. Amount Subject to Tax 4 5. Debts and Deductions 5 6. Amount Taxable 6 7. Tax Rate "* 7 8. Tax Due 8 TA~ON JOINT/TRUST ACCOUNTS AtuUAtUf J A. 19~1 , lliO~. 7q ,,,S"i.~~ O. Of) /'15"/.10 OilS" {"J,JLJ x x PART [!J DATE n I I I 1-:' I.kDA +-J~..... DEBTS AND DEDUCTIONS CLAIMED I\.t.A 'fi 04lS1'1 I P r....1 ~.. ....... PAYEE PAID DESCRIPTION AMOUNT PAID I TOTAL (Enter on Line 5 of Tax Computation) I $ T )mPl~;%er penalties of perjury, I declare that the c~l to th b t~~e ~~elief. facts I have reported above are true, correct and HOME (1/") ) '-f 31. oS, t:) WORK (7 J7 ) & I 1. " I 0 () TELEPHONE NUM ER 1.001 GENERAL INFORMATION 1. FAILURE TO RESPOND WILL RESULT IN AN OFFICIAL TAX ASSESSMENT with applicable inte..est based on info..mation submitted by the financial institution. Z. Inhe..itance tax becomes delinquent nine months afte.. the decedent.s date of death. 3. A joint account is taxable even though the decedent's name was added as a matte.. of convenience. 4. Accounts (including those held between husband and wife) which the decedent put in joint names within one yea.. p..io.. to death a..e fully taxable as t..ansfe..s. 5. Accounts established jointlY between husband and wife mo..e than one yea.. p..io.. to death a..e not taxable. 6. Accounts held by a decedent "in t..ust fo.." anothe.. 0" othe..s a..e taxable fully. REPORTING INSTRUCTIONS - PART 1 - TAXPAYER RESPONSE 1. BLOCK A _ If the info..mation and computation in the notice a..e co....ect and deductions a..e not being claimed, place an "X" in block "A" of Pa..t 1 of the "Taxpaye.. Response" section. Sign two copies and submit them with you.. check fo.. the amount of tax to the Registe.. of Wills of the county indicated. The PA Oepa..tment of Revenue will issue an official assessment (Fo..m REV-1548 EX) upon ..eceipt of the ..etu..n f..om the Registe.. of Wills. Z. BLOCK B _ If the asset specified on this notice has been 0.. will be ..epo..ted and tax paid with the Pennsylvania Inhe..itance Tax Retu..n filed by the decedent's ..ep..esentative, place an "X" in block "B" of Pa..t 1 of the "Taxpaye.. Response" section. Sign one COpy and ..etu..n to the PA Depa..tment of Revenue, Bu..eau of Individual Taxes, Dept Z8060l, Ha....isbu..g, PA l7lZ8-060l in the envelope p..ovided. 3. BLOCK C _ If the notice info..mation is inco....ect and/o.. deductions a..e being claimed, check block "C" and complete Pa..ts Z and 3 acco..ding to the inst..uctions below. Sign two copies and submit them with you.. check fo.. the amount of tax payable to the Registe.. of Wills of the county indicated. The PA Depa..tment of Revenue will issue an official assessment (Fo..m REV-1548 EX) upon ..eceipt of the ..etu..n f..om the Registe.. of Wills. TAX RETURN - PART 2 - TAX COMPUTATION LINE 1. Ente.. NOTE: the date the account o..iginally was established 0" titled in the manne.. existing at date of death. Fo.. a decedent dying afte.. lZ/lZ/8Z: Accounts which the decedent put in joint names within one (1) yea.. of death a..e taxable fully as t..ansfe..s. Howeve.., the..e is an exclusion not to exceed $3,000 pe.. t..ansfe..ee ..ega..dless of the value of the account 0.. the numbe.. of accounts held. If a double aste..isk (**) appea..s befo..e you.. fi..st name in the add..ess po..tion of this notice, the $3,000 exclusion al..eady has been deducted f..om the account balance as ..epo..ted by the financial institution. Z. Ente.. the total balance of the account including inte..est acc..ued to the date of death. 3. The pe..cent of the account that is taxable fo.. each su..vivo.. is dete..mined as follows: A. The pe..cent taxable fo.. joint assets established mo..e than one yea.. p..io.. to the decedent's death: 1 DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 PERCENT TAXABLE JOINT OWNERS SURVIVING JOINT OWNERS Example: A joint asset ..egiste..ed in the name of the decedent and two othe.. pe..sons. B. The pe..cent taxable fo.. assets c..eated within one yea.. of the decedent's death 0.. accounts owned by the decedent but held in t..ust fo.. anothe.. individual(s) (t..ust beneficia..ies): 1 DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 16.77. (TAXABLE FOR EACH SURVIVOR) 1 DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT OWNERS OR TRUST BENEFICIARIES X 100 PERCENT TAXABLE Example: Joint account ..egiste..ed in the name of the decedent and two othe.. pe..sons and established within one yea.. of death by the decedent. 1 DIVIDED BY Z (SURVIVORS) = .50 X 100 507. (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (line 4) is dete..mined by multiplying the account balance (line Z) by the pe..cent taxable (line 3). 5. Ente.. the total of the debts and deductions listed in Pa..t 3. 6. The amount taxable (line 6) is dete..mined by subt..acting the debts and deductions (line 5) f..om the amount subject to tax (line 4). 7. Ente.. the app..op..iate tax ..ate (line 7) as dete..mined below. *The tax ..ate Imposed on the net value of t..ansfe..s f..om a deceased child twenty-one yea..s of age 0" younge.. at death to 0" fo.. the use of a natu..al pa..ent, an adoptive pa..ent, 0.. a steppa..ent of the child is 07.. The lineal class of hei..s includes g..andpa..ents, pa..ents, child..en, and lineal descendents. "Child..en" includes natu..al child..en whethe.. 0.. not they have been adopted by othe..s, adopted child..en and step child..en. "Lineal descendents" includes all child..en of the natu..al pa..ents and thei.. descendents, whethe.. 0" not they have been adopted by othe..s, adopted descendents and thei.. descendants and step-descendants. "Siblings" a..e defined as individuals who have at least one pa..ent in common with the decedent, whethe.. by blood 0" adoption. The "Collate..al" class of hei..s includes all othe.. beneficia..ies. Date of Death Spouse Lineal Sibling Collateral 07101/94 to 12/31/94 3r. 6r. lSr. lSr. 01/01/9S to 06/30/00 Or. 6r. lSr. lSr. 07101/00 to present Or. 4.Sr.1I 12r. lSr. CLAIMED DEDUCTIONS - PART 3 DEBTS AND DEDUCTIONS CLAIMED Allowable debts and deductions a..e dete..mined as follows: A. You legally a..e ..esponsible fo.. payment, 0" the estate subject to administ..ation by a pe..sonal ..ep..esentative is insufficient to pay the deductible items. B. You actuallY paid the debts afte.. death of the decedent and can fu..nish p..oof of payment. C. Debts being claimed must be itemized fully in Pa..t 3. If additional space is needed, use plain pape.. 8 l/Z" x II". P..oof of payment may be ..equested by the PA Depa..tment of Revenue. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1162 EX( 11-96) RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT KOWALESKI JOSEPH JR 9 SOUTH SEASONS DRIVE DILLSBURG, PA 17019 __n____ fold ESTATE INFORMATION: SSN: 202-09-7483 FILE NUMBER: 21 - 200 1 - 1120 DECEDENT NAME: KOWALESKI JOSEPH DATE OF PAYMENT: 12/10/2001 POSTMARK DATE: 12/07/2001 COUNTY: CUMBERLAND DATE OF DEATH: OS/24/2001 NO. CD 000619 ACN ASSESSMENT CONTROL NUMBER AMOUNT 01148254 I $65.34 I I I I I I I I TOTAL AMOUNT PAID: REMARKS: JOSEPH KOWALESKI JR CHECK# 3400 SEAL INITIALS: CW RECEIVED BY: REGISTER OF WILLS $65.34 MARY C. LEWIS REGISTER OF WILLS \, /'7-026-3 BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE *' NOTICE OF INHERITANCE TAX APPRAISEKENTL ALLOHANCE OR DISALLOHANCE OF DEDUCTION~, AND ASSESSKENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REY-15~8 EX AFP [01-02) : , JOSEPH KOWALESKI J~ 9 S SEASONS DR DILLSBURG PA 17019 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY (J SSN/DC ACN 09-16-2002 KOWALESKI 05-24-2001 21 01-1120 CUMBERLAND 202-09-7483 01148254 Allount Rellitted JOSEPH 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 ~ RE-v=is4-i-Ex--AFP--foi-:021------------------------------------------------------------------------------------ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 09-16-2002 ESTATE OF KOWALESKI JOSEPH DATE OF DEATH 05-24-2001 COUNTY CUMBERLAND FILE NO. 21 01-1120 TAX RETURN WAS: S.S/D.C. NO. 202-09-7483 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 01148254 FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICE ACCOUNT NO. 0042675030 TYPE OF ACCOUNT: () SAVINGS ()() CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 01-28-1987 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due X 2,903.79 0.500 1,451.90 .00 1,451.90 .15 217.79 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." X TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-07-2001 CDoo0619 .00 65.34 INTEREST IS CHARGED THROUGH 09-24-2002 TOTAL TAX CREDIT 65.34 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 152.45 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 5.30 TOTAL DUE 157.75 · IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. . ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J PURPOSE OF NOTICE: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOOO. (7Z P.S. Section 9140). PAYMENT: Detach the top portion reverse side. -- Make check or money of this Notice and submit with your payment to the Register of Wills printed on the order payable to: REGISTER OF WILLS, AGENT. REFUND (CR): 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" (REV-13l3). Applications are available at the Office of the Register of Wills, any of the Z3 Revenue District Offices or by calling the special Z4-hour answering service for forms ordering: l-800-36Z-Z050; services for taxpayers with special hearing and or speaking needs: l-800-447-30Z0 (TT only). OBJECTIONS: 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. Z8l0Zl, Harrisburg, PA l7lZ8-l0Zl, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: 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. Z8060l, Harrisburg, PA l7lZ8-060l Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-150l) for an explanation of administrativelY correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (57-) discount of the tax paid is allowed. PENALTY: The 157- 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: 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, 198Z bear interest at the rate of six (67-) percent per annum calculated at a dailY rate of .000164. All taxes which became delinquent on or after January 1, 198Z 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 198Z through ZOOZ are: Year Interest Rate Daily Interest Factor Year Interest Rate DailY Interest Factor 198Z Z07- .000548 199Z 97- .000Z47 1983 167- .000438 1993-1994 77- .00019Z 1984 117- .000301 1995-1998 97- .000Z47 1985 137- .000356 1999 77- .00019Z 1986 107- .000Z74 ZOOO 87- .000Z19 1987 97- .000Z47 ZOOl 97- .000Z47 1988-1991 117- .000301 ZOOZ 67- .000164 --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. /"}- c::{6 --.3 \, ~UREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 JOSEPH KOWALESKI JR 9 S SEASONS DR DIlLSBURG COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS DATE ESTATE OF DATE OF DEATH FILE NUMBER i COUNTY SSNI'DC ACN '* REY-I". EX AFP (12-001 PA 17019-0000 12-03-2002 KOWALESKI 05-24-2001 21 01-1120 CUMBERLAND 202-09-7483 01148254 Anount Renitted JOSEPH 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 ~ ---------------------------------------------------------------------------------------------------------------- REV-1604 EX AFP (12-00) -- INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS __ DATE 12-03-2002 ESTATE OF KOWALESKI JOSEPH DATE OF DEATH 05-24-2001 COUNTY CUMBERLAND FILE NO. 21 01-1120 ADJUSTMENT BASED ON: S.S/D.C. NO. 202-09-7483 ADMINISTRATIVE CORRECTION JOINT OR TRUST ASSET INFORMATION ACN 01148254 FINANCIAL INSTITUTION: AllFIRST FINANCIAL SERVICE ACCOUNT NO. 0042675030 TYPE OF ACCOUNT: () SAVINGS (X) CHECKING () TRUST () TIME CERTIFICATE DATE ESTABLISHED 01-28-1987 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate X Tax Due 2,903.79 0.500 1,451.90 .00 1,451.90 .45 65.33 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 ADDRESS SHOWN ABOVE. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-07-2001 CDOOO619 .00 65.34 TOTAL TAX CREDIT 65.34 BALANCE OF TAX DUE .01CR INTEREST AND PEN. .00 TOTAL DUE OICR · IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. { IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" {CRJ, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.J PAVMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. __ Make check or money order payable to: REGISTER OF WILLS, AGENT. REFUND (CR): 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" (REV-13l3). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 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). REPLV TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, Phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (57-) discount of the tax paid is allowed. PENAL TV: The 157- 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. INTEREST: 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 (67-) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and 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: Vear Interest Rate DailY Interest Factor ~ Interest Rate Daily Interest Factor 1982 207- .000548 1992 97- 1983 167- .000438 1993-1994 n 1984 117- .000301 1995-1998 97- 1985 137- .000356 1999 n 1986 107- .000274 2000 87- 1987 97- .000247 2001 97- 1988-1991 117- .000301 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT .000247 .000192 .000247 .000192 .000219 .000247 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. REV-1470 EX (6-88) i . '* INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG PA 17128-0601 DECEDENT'S NAME FILE NUMBER JOSEPH KOWALESKI 2101-1120 REVIEWED BY ACN Phyllis Hoch 01148254 ITEM SCHEDULE NO. EXPLANATION OF CHANGES TAX RATE ON ABOVE ACN ADJUSTED TO 4.5%, SON. ROW Paqe 1