HomeMy WebLinkAbout01-26-84
)REV' 1547EX (3-83)
fWREAU OF ACCOUNTS SETTLEMENT
PENNSYLVANIA DEPARTMENT OF REVENUE
P.O. BOX 8903
HARRISBURG. P A 1 7 1 05
I
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE ACN
OF DEDUCTIONS, AND ASSESSMENT OF TAX
101
VIOLET
DATE 5-16-79
FILE NO. 21 78-0435
COUNTY CUMBERLAND
YOUR ACCOUNT SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX
WILLS OF THE ABOVE COUNTY. MAKE CHECKS PAYABLE TO "REGISTER OF WILLS,
ESTATE OF RUDY
DATE OF DEATH 06-27-78
NOTE: TO INSURE PROPER CREDIT TO
PAYMENT TO THE REGISTER OF
AGENT II .
M
MURREL R WALTERS III ESQ
105 E MAIN ST
MECHANICSBURG PA 17055
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
CUT ALONG THIS LINE
~ RETAIN LOWER PORTION FOR YOUR RECORDS .c
----------------------------------------------------------------------.
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
REV. 1547EX (3-83)
ESTATE OF RUDY VIOLET M FILE NO. 21 78-0435 ACN 101 DATE 12-27-83
TAX RETURN WAS: (x:.) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: 1 SUPPLEMENTAL
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. C~sh & Miscellaneous Personal Property (Schedule E)
6. Jointly' Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
) CHANGED - SEE ATTACHED NOTICE
RETURN
( 1)
( 2)
( 3)
( 4)
( 5)
(" 6)
( 7)
.00
.00
.00
.00
.00
.00
.00
( 8)
.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/ Administrative Costs/Miscellaneous
Expenses (Schedule H) ( 9) .00
10. Debts/Mortgages/Liens (Schedule Il ( 1 Q) . 00
1 1. Total Deductions (1 1)
12. Net Value of Tax Return (12)
13. Charitable/Governmental Bequests (Schedule J) ( 13)
14. Net Value of Estate Subject to Tax (14)
NOTE: If an assessment was previously issued, lines 14, 15 and/or 16 and 17 will
reflect figures that include the total cf~ returns assessed to date.
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:
.00
.00
.00
61,852.04
( 15)
( 16)
61,852.04
.00
X.06=
X.1S=
(17)
3,711.12
.00
3,711.12
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE # INTEREST (-)
03-27-79 063541 .00 3,362.73
01-31-80 034340 17.71- 411.47
TOT AL TAX CREDIT 3.756.49
BALANCE OF TAX DUE 45.37CR
INTEREST .00
* IF PAID AFTER THIS DATE SEE REVERSE FOR CALCULATION TOTAL DUE 45.37CR
OF ADDITIONAL INTEREST
(If Balance Due is less than $1.00 no payment is required)
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RESERVATION: In the event that any future interest in this estate is transferred in possession or enjoyment to
collateral (Class B) heirs of the decedent after the expiration of any estate for life or for years, the
Commonwealth hereby expressly reserves the right to appraise and assess transfer inhlsritance taxes at the lawful
collateral (Class B) rate on any such future interest
Purpose of Notice: to fulfill the requirements of Section 709 of the Inheritance and Estate Tax Act of 1961 (72
P.S. section 2485-709).
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
must object within sixty (60) days of receipt of this Notice.
Objections may be made as follows:
_ by written protest to the Department of Revenue. Board of Appeals
- by electing to have the matter determined at audit
- by appeal. to the Orphans' Court
Discount: If any tax due is paid within three (3) months after the decedent's death, a discount of
five percent (5%) of the tax paid is allowed.
. the discount period is calculated in calendar months. Example: date of death 1-15-82.
discount period expires 4- 15-82.
Except for tax on a future interest, inheritance tax becomes delinquent nine (9) months from
the date of death.
. Inheritance tax on a future interest becomes delinquent at the expiration of three months
from:
- the date of election to prepay or
- the date of death of the life tenant or annuitant
Interest is calculated on a daily basis from
_ delinquent date to date of payment on any tax unpaid on delinquent date
_ date of last delinquent payment to date of payment on any unpaid balance.
Interest is charged at the following rates:
Interest:
Delinquent Date
Annual 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 12/3 1/83
6%
20%
16%
.000164
.000548
.000438
Estates that become delinquent on or before December 31, 1981 will maintain a
constant interest rate. The rate in effect when the tax first becomes delinquent will remain
constant until the delinquent balance is paid in full.
Estates that become delinquent on or after January 1, 1982 will contain a variable interest
rate. Thus. taxes that remain outstanding from calendar year to calendar year will
be subject to different rates in effect on each January 1.
INTEREST = BALANCE OF UNPAID TAX X NUMBER OF DAYS X DAILY INTEREST FACTOR.
. If a tax balance remains outstanding for more than one calendar year. a separate interest
determination must be made for each year at the applicable rate. (Only one calculation
is necessary if the estate maintains the constant interest rate.)
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.
To Remit Payment: Detach the top portion of this Notice and submit with your payment to the Register of Wills
of the county shown on the Notice.
. 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
,
,
\
.
REV-1470 EX (11-81)
COMrAoNWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BURFAU OF EXAMINATION
P. O. BOX 8327
HARRISBURG, PA 17105
INHERITANCE TAX
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