HomeMy WebLinkAbout05-19-86
I REV. 736 EX (03-66)
COMMONWEAL TH OF PENNSYlVANIA NOTICE OF DETERMINATION AND
~~~::~M~~T'N~V~EuV;LN~EAXES ASSESSMENT OF PENNSYLVANIA
po BOX B327 ESTATE TAX BASED ON FEDERAL
HARRISBURG, PA 17105 CLOSING LETTER ,DATE 0..>-19-86
ESTATE OF MILLER SARA S FILE NO. 21 78-0407
DATE OF DEATH 08-22-81 COUNTY CUMBERLAND
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX PAYMENT
TO THE REGISTER OF WILLS OF THE ABOVE COUNTY. MAKE CHECKS PAYABLE TO: "REGISTER OF WILLS, AGENT."
//- 303-:(
ACN
202
DENNIS C CAVERLY
1 W HIGH ST
PO BOX 220
CARLISLE PA 17013
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
Amount Remitted to Register of Wills
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES .....
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REV. 736 EX (03-86) **NOTICE OF DETERMINATION AND ASSESSMENT
OF PENNSYLVAIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER**
ESTATE OF MILLER
SARA
S FILE NO.21 78-0407
ACN 202
DATE 05-19-86
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
.00
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
5,020.85
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
4. Total Inheritance Tax Assessed
.00
Sr,020.85
5. Pennsylvania Estate Tax Due
.00
6. Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return
.00
7. Additional Pennsylvania Estate Tax Due
.00
T AX CREDITS:
PAYMENT RECEIPT INTEREST H AMOUNT PAID
DATE NUMBER
I
I
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST .00
TOTAL DUE .00
* IF PAID AFTER THIS DATE SEE REVERSE SIDE
FOR CALCULATION OF ADDITIONAL INTEREST
(IF BALANCE DUE IS LESS THAN $1 OR IS REFLECTED AS A "CREDIT" (CR), NO PAYMENT IS REQUIRED)
PURPOSE OF
NOTICE:
PAYMENT:
To fulfill the requirements of Section 1745 (b) of the Inheritance and Estate Tax Act. Act 255 of 1982 (72 Pa. C.S.
Section 1745).
Detach the top portion of this Notice and submit with your payment to the Register of Wills.
--Address information is listed on page 13 of the booklet, "Instructions for Inheritance Tax Return for a Resident
Decedent."
--Make check or money order payable to:
REGISTER OF WILLS. AGENT,
REFUND (CR): A refund of a tax credit. may be requested by completing an "Application for Refund of Pennsylvania
Inheritance and Estate Tax" (Form REV- 1313). Applications are available at the Office of the Register of Wills.
any of the 24 Revenue District Offices, or from the Department's Forms Service Unit 24 hour Forms Ordering
telephone lines in Harrisburg - (717) 233-3443. In Philadelphia - (215) 351-2065 or in Pittsburgh-
(412) 565-3601.
OBJECTIONS: Any party in interest not satisfied with the assessment of tax as shown on this Notice may object within
sixty (60) days of receipt of thiS Notice as follows:
by written protest to the Department of Revenue. Board of Appeals, P.O. Box 1874. Harrisburg. PA 17105 OR
by election to have the matter determined at the audit of the account of the personal representative OR
by appeal to the Orphans' Court.
ADMIN-
ISTRA TIVE
CORRECTIONS:
Factual errors discovered on thiS assessment should be addressed in writing to: PA Department of Revenue. Bureau
of Individual Taxes. P.O. Box 8327. Harrisburg. PA 17105. ATTN: Post Assessment Review Unit (717) 787-6505.
See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" for an explanation
of administratively correctable errors.
INTEREST:
Additional Pennsylvania Estate Tax assessed as a result
letter becomes delinquent at the expiration of one (1)
in Federal Estate Tax is received.
Interest IS calculated on a daily basis at the
of a change based on the Federal Estate Tax closing
month from the date the final notice of the Increase
Delinquent Date
following rates:
Interest Rate
Daily Interest Factor
5/27/43 to and including 12/31/81
1/1/82 to and including 12/31/82
1/1/83 to and including 12/31/83
1/1/84 to and including 12/31/84
1/1/85 to and including 12/31/85
1/1/86 to and including 12/31/86
Taxes that became delinquent on or before
delinquent balance is paid in full.
Taxes that became delinquent on or after January 1. 1982 are subject to a variable interest rate that changes
each calendar year.
Interest is calculated as follows:
6%
20%
16%
11%
13%
10%
December
31. 1981 will maintain a
.000164
.000548
.000438
.000301
.000356
.000274
constant interest
rate until the
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.