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NOTICE OF INHERITANCE TAX IASSESSMENT
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE I CONTROL NO. 101
OF DEDUCTIONS, AND ASSESSMENT OF TAX
DATE 08-30-82
FILE NO. 21 78-0407
COUNTY CUMBERLAND
SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX
ABOVE COUNTY. MAKE CHECKS PAYABLE TO "REGISTER OF WIL.L.S,
3 MONTHS OF THE DECEDENT'S DATE OF DEATH. A DISCOUNT
REV. 1547EX (1-82)
J BUREAU OF EXAMINATION
PENNSYLVANIA DEPARTMENT OF REVENUE
P.O. BOX 8327
HARRISBURG. PA 17105
SARA
S
ESTATE OF MILLER
DATE OF DEATH 08-22-81
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT
PAYMENT TO THE REGISTER OF WIL.L.S OF THE
AGENT." IF TAX PAYMENTS ARE MADE WITHIN
OF 5% OF THE TAX PAID MAY BE DEDUCTED.
DENNIS C CAVERLY
1 W HIGH ST
PO BOX 220
CARLISLE PA 17013
CUT ALONG THIS LINE
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
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NOTICE OF INHERITANCE TAX APPRAISEMENT, AL.L.OWANCE OR DISAL.LOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ACN 101
DATE 08-30-82
ESTATE OF MILLER
SARA
S FIL.E NO.21 78-0407
) CHANGED - SEE ATTACHED NOTICE
TAX RETURN WAS: (X) ACCEPTED AS FILED
APPRAISED VAL.UE OF ESTATE:
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages and Notes (Schedule D)
5. Cash & Miscellaneous Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Gross Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Administrative Costs/Miscellaneous
Expenses (Schedule H)
10. Debts/Mortgages/Liens (Schedule il
1 1. Total Deductions
1 2. Net Value of Estate
1 3. Charitable Bequests (Schedule J)
14. Net Value Subject to Tax
ASSESSMENT OF TAX:
15. Amount of line 14 taxable at 6% rate
16. Amount of line 14 taxable at 15% rate
17. Principal Tax Due
TAX CREDITS:
(1)
( 2)
( 3)
( 4)
( 5)
( 6)
( 7)
.00
986,085.09
.00
.00
51,780.07
.00
.00
( 8)
1,037,865.16
( 9)
(1 Q)
58,179.27
.00
(1 1)
(12)
(13)
(14)
58,179.27
979,685.89
938,985.89
40,700.00
(15)
(16)
.00
33,472.31
.00
5,020.85
5,020.85
X.06=
X.15=
(17)
I PAYMENT RECEIPT DISCOUNT (+)
I AMOUNT PAID
I DATE # INTEREST (-)
I
11-12-81 069807 236.84 4,500.00
04-20-82 010657 .00 284.01
I
THIS ASSESSMENT IS BASED ON: ORIGINAL RETURN I TOT AL TAX CREDIT 5 020.85 I
NO INTEREST IS DUE IF PAID BY 05-22-82
IF PAID AFTER DATE INDICATED SEE REVERSE FOR INSTRUCTIONS.
I BALANCE OF TAX DUE I .00
Of Balance Due is less than $1.00 no payment is required)
RETAIN THIS PORTION FOR YOUR RECORDS
INFORMATION
This document is the Notice required to be given under Section 709 of the Inheritance and Estate Tax Act
of 1961 (72 P.S. section 2485).
If the tax is paid within three (3) months after the decedent's death, a discount of 5% of the tax paid IS allowed.
Inheritance Tax becomes delinquent nine (9) months after the decedent's death. Interest is charged at the
rate of six (6) percent per annum on the amount of unpaid tax. (SEE EXAMPLE BELOW)
EXAMPLE: If a balance of tax due of $2,000.00 is in a delinquent status from 3-3-80, and payment is made
on 5-23-80, the interest is calculated as Indicated below:
STEP 1
Determine the rate of
interest from the table below.
STEP 2
Multiply the balance of
tax due by the rate of
interest
STEP 3
Add the interest
to the balance of
tax due.
2 Months
20 Days
Rate of interest
.010
+ .00335
.01335
Balance of tax due
Rate of interest
INTEREST
$2.000.00
x .01335
$ 26.70
Balance of tax due
Plus Interest to
Date of Payment (+)
TOT AL tax and
interest to Date
of Payment
$2,000.00
$ 26.70
Interest from 3-03-80 to 5-23-80
Results in:
$2.026.70
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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 day .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
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Any party in interest, including the Commonwealth and the personal representative, not satisfied with the
appraisement and assessment may object within sixty (60) days after receipt of this Notice as provided by
Section 1001 of the Inheritance and Estate Tax Act of 1961 (72 P.S. sec. 2485 - 100 1J.
MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT"
DETACH THE TOP PORTION OF THIS FORM AND SUBMIT WITH YOUR PAYMENT TO THE REGISTER OF WILLS FOR
THE COUNTY SHOWN ON THE REVERSE. SEE THE INHERITANCE TAX INSTRUCTION BOOK FOR ADDRESS.