HomeMy WebLinkAbout02-0129PETITION FOR PROBATE and GRANT OF LETTERS
Estate of NICK KOVACEVIC No.
also known as NICHOLAS KOVACEVIC To:
Deceased.
Social Security No. 1 7 9 - 1 2 - 4 0 ~ 3
21-02-129
Register of Wills for the
County of CUMBERLAND
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older an the execut r±x
in the last will of the above decedent, dated OCTOBER 26,,
and codicil(s) dated
in the
named
,19 75
(state relevant circumstances, e.g. renunciation, death of executor, etc.)
Decendent was domiciled at death in
is last family or principal residence at
ENOLA County, Pennsylvania, with
6121 WERTZVILLE RD, ENOLA, PA
HAMPDEN TOWNSHIP
(list street, number and muncipality)
Decendent, then 62 years of age, died NOVEMBER 11, 1983 ,19 ,
at POLYCLINIC HOSPITAL, HARRISBURG, PA
Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted
after execution of the will offered for probate; was not the victim of a killing and was never adjudicated
incompetent:
Decendent at death owned property with estimated values as follows:
(If domiciled in Pa.) All personal property $
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $
situated as follows: HAMPDEN TOWNSHIP
20,000
WHEREFORE, petitioner(s) respectfully request(s)the probate of the last will and codicil(s)
presented herewith and the grant of letters TESTAMENTARY
(testamentary; administration c.t.a.; administration d.b.n.c.t.a.)
theron.
GOLDIE A KOVACEVIC
6121 WERTZVILLE ROAD
ENOLA, PA 17025
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA
COUNTY~OF , ~CUMBERLAND
The petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are
true and correct to the best of the knowledge and belief of petitioner(s) and that as personal represen-
tative(s) of the above decedent petitioner(s) will well ar3d truly administer the estate according to law.
Sworn to or affirmed and subscribed
before me this 5TH day of
'. FEBRUARy, 2.Q02 Xl:~xx
$0. 21-02-129
Estate Of NICK Kgy~CEVIK A/K/A Deceased
NICHOLAS KOVACEVIC
DECREE OF PROBATE AND GRANT OF LETTERS
AND NOW
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that the instrument(s) dated ~O~ORV. R 2 4 1 q7 ~
described therein be admitted to probate and filed of record as the last will of N I C K
KOVACEVIK A/K/A NICHOLAS KOVACEVIC
and Letters TESTAMENTARY
FEBRUARY 5_ 2QQ2_X~× , in cot:sideration c.' :,-~,:: pe:iriort on
are hereby granted to GOr_.DTE A KOVECEVIC
FEES
Probate, Letters, Etc .......... $ 5 0.0 0
Short Certificates(1) .......... $ 3.0 0
Renunciation ................
JCP $ 5.00
TOTAL__ $ 58_00
Filed ...... 'FEBRU'ARY · 9; · '20'0 '~ ......
mailed to exec. on 2=6-02
ATTORNEY (Sup. Ct. I.D. No.)
ADDRESS
PHONE
9[:fd G- 83J ZO.
REGISTER OF WILLS OF CUMBERLAND COUNTY
OATH OF SUBSCRIBING WITNESS
codicil
(each) a subscribing witness to the will presented herewith, (each) being duly qualified according to
law, depose(s) and say(s) that present and saw
the testat.
request of testat.__
other subscribing witness(es)).
., sign the same and that signed as a witness at the
in h presence and (in the presence of each other) (in the presence of the
Sworn to or affirmed and subscribed before
me this day of
19
Register
(Name)
(Address)
(Name)
(Address)
REGISTER OF WILLS OF CIJMBERLAND COUNTY
OATH OF NON-SUBSCRIBING WITNESS
WINIFRED KOVACEVIC AND CONNIE SEVERIN0
(each) a subscriber hereto, (each) being duly qualified according to law, depose(s) and say(s) that
they are familiar with the signature of NICK KOVACEVIC
A/K/A NICHOLAS KOVACEVIC
testat or of (~X~OfiZ~~) the will presented herewith and
codicil
that they believes the signature on the will is in the handwriting of
NICK KOVACEVIC A/K/A NICHOLAS KOVACEVIC
to the best of their knowledge and belief.
Sworn to or affirmed and subscribed before
me this 5 ~;TH day of~) (Name)
~Y ~ LE~S Register
o
(Address)
his is to certify that this is a true copy of the record which is on file in the Pennsylvania Division of Vital Records in accordance
with Act 66, P.L. 304, approved by the General Assembly, June 29, 1953.
(Issued free on military status)
WARN lNG: It is illegal to duplicate this copy by photostat or photograph.
Date No.
Charles Hardester
State Registrar
fName of decedent
(First}
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF HEALTH
VITAL RECORDS
CERTIFICATE OF DEATH
(Physician)
STATE FILE
(Middle) (Last) ) Sex I Date of death (Mo., Day. Yr,)
If Daleof birth MoDay Yr
under 1 day I . ' ' I State or fgreg .... try of I County of birthICity B ..... Twp. of b
Hours I Min ' "~ birth /"~ ' '. '
Hos,ilal or Institution (If not ~:ther, give address) [ If hosp °r inst. indicate DOA.
Race - (e.g., White, Black.
American Indian. etc.)
County of death
~A. ~ u?H
IAge last birth- I If under 1 yr.
day ~/ I Mos. ;Days
5A. I 58. I
Iit~_.~ Boro. or Twp. of death
Oecedent's Mailing Addres. s (/Street or RFD No,) ~C tV or Town).q . (State) (Zip Codel I Marital Status I Surviving Spouse {if wife. give maiden name)
[ Was decedent ever in U.S. Armed Forces? I Social Security Number I Usual Occupation (Kind of work done during most Kind of business or industry
11 ,1 ~.~! 13.
decedentWhere dld 15a. State , Did decedent live
~t. ually I .... 15b. County ~'~l~[ ~:S~ ~ inat .... hip? 1~.~ No, d~edent Iwed within actual limits of city or ~rO.
~Fa;her S me ' (F,rs) (M,ddle) (Last M th r
' ~ ~ ' ~ ' ) I o e %ma~oenname (First) (Middle) (Last)
II orient% na~ (T~peor Crim) I Infor~anl% {~treet or RF~ ~o,) (¢it~ or Town) (Statel (Zi~Coa~
' Mailing addre *
~Buriai ~ Remora, I Date of burial, etc. I Nam~f cemetery or crematory CA ,~ Locat on (City, ~ro, twp.) ..(State)
~ funer~di~ecto~a~ lic~. ~mber Na .... d ad~s of fune~ eslabllsh~¢.' I
IRegis~ra~ign~e ~ ~ ~
~ TO the best of my Enowledge. dealh occurre~al the t~e, date and pla~ and due to
~ = the ausels) stal~, i a
Mee ~ame of A tendin: ~h,s:c m
~ and Address of ~rtifier (Physician, ~diul ExamineLo~ ~roner) (Print or Ty~) I )
26. ' I~MEDIAT~CAUSE[ i [ E~ter only one ~use ~r line for (A) (B) and (Cl ~ Interval ~tw~n ~nset a~ death
[ Interval ~tween on~t and deat~
P~RT~ Due'to, ora'sa~n~qu?ceof: v / J . t ~--
Du~'to. or as ~ consequence of: / / ' I Interval between on~t a~ death
PART ~r Signifi~nt ~.dillofls -- Conditions contributing to death bvt not r~lated lo cause given in Part I Iai . I Automr I Was ~ referred to
liAcc.,Suic~e~m.,Undet, o, 10a:eof ,lurylMo.,~a~ Y,.} l.ourof .. l~:c'i~howinjuw~ccurred:
Peking Investi~tion (Smcifv) I ' I .m,, . A.,. I
Im I ' I m
Injury at w~rk? I Place of Injury (At home, farm. street, etc.) I L°~i°n ' (Street or ~FD No,) (City ~ro or Twp )
Name of Decedent:
Date of Death:
Will No.
To the Register:
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
~ [ ~' O~~x ~- ]C~ q Admin. mo.
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on :
Name Address
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date:
Signaturefi~t~
Name
Address
Telephone (ql'l) P'~',~C~- -}04
Capacity: ~'~ Personal Representative
Counsel for personal representative
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: Nick Kovacevic a/k/a Nicholas Kovacevic
Date of Death:
November 9, 1983
Will No. 21~0129
To the Register:
Admin. No.
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the
Orphans' Court Rules was served on or mailed to the following beneficiaries of the above-captioned
estate on March 31, 2003.
Name Address
Goldie Kovacevic 6121 Wertzville Road
Enola, PA 17025 ~/
Notice has now been given to all persons entitled thereto/)~der R~ul/e. 5
NONE
Date: March 31, 2003
Murrel R. Walters, III, sqmre
54 East Main Street
Mechanicsburg, PA 17055
(717) 697-4650
Capacity:
__ Personal Representative
X Counsel for personal representative
REV-1500 EX + (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
2 I -0~_ 0 I 2 9
C"~U N T~ ~-OOE~ N~B~R
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
Z KOVACEVIC~NICK I 7 9 - I 2 - 4 0 5 3
U.J DATE OF DEATH (MM-DD-Year) DATE OF BIRTH (MM-DD-Year) THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
UJ REGISTER OF WILLS
(.,1 11/09/1983
III (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) SOCIAL SECURITY NUMBER
KOVACEVIC~ GOLDIE A. - -
I--
Z
U,J
Z
o
G.
o
Z
r-'] 1. Original Return
[~4. Limited Estate
r~6. Decedent Died Testate (Attach copyof Will)
F-'] 9. Litigation Proceeds Received
r--] 2. Supplemental Return
D4a. Future Interest Compromise (dale of death after 12-12-82)
O7. Decedent Maintained a Living Trust (Attach copy of Trust}
r~ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
E] 3. Remainder Return (dale of death prior to 12-13-82)
El5. Federal Estate Tax Return Required
__ 8. Total Number of Safe Deposit Boxes
E~I 1. Election to tax under Sec. 9113(A) (Attach Sch O)
THIS SECTION MUST BE COMPLETED. ALL CORRESPONDENCE AND CONFIDENTIAL TAX INFORMATION SHOULD BE DIRECTED TO:
COMPLETE MAILING ADDRESS
NAME
MURREL R. WALTERS III ESQ
FIRM NAME (If Applicable)
TELEPHONE NUMBER
717-697-4650
54 EAST MAIN STREET
MECHANICSBURG
PA 17055
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Property (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
E] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
OFFICIAL USE ONLY
8. Total Gross Assets (total Lines 1-7) (8)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10) (11)
12. Net Value of Estate (Line 8 minus Line 11) (12)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13)
made (Schedule J)
25~000.00
60.00
60.00
24;940.00
14. Net Value Subject to Tax (Line 12 minus Line 13) (14)
24;940.00
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
24~940.00 X .0 (15)
X __ (16)
0.00
0.00
17. Amount of Line 14 taxable at sibling rate
X .12 (17)
18. Amount of Line 14 taxable at collateral rate X .15 (18)
19. Tax Due (19)
· · BE SURE TO ANSWER ALL QUESTIONS ON REVERSE SIDE AND RECHECK MATH
Decedent's Complete Address:
STREET ADDRESS
61'21 WERTZVILLE ROAD
CITY
ENOLA
STATE
PA
ZIP
17025
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Interest/Penalty if applicable
D. Interest
E. Penalty
(1)
Total Credits ( A + B + C ) (2)
Total Interest/Penalty ( D + E )
(3)
If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due. (5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ........................................................................... E] []
b. retain the right to designate who shall use the property transferred or its income; ........................................[] []
c. retain a reversionary interest; or ...................................................................................................... [] []
d. receive the promise for life of either payments, benefits or care? ............................................................. [] []
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ............................................................................................... [] []
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? ................. [] []
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ....................................................................................................... [] []
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
Under penalties of perjury, I declare that I have examined this return, including accompanying schedules and statements, and to the best of my knowledge and belief, it is true, correct and complete.
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
0.00
0.00
0.00
SIGNATURE OF~ERSON RESPONS.IBLE FO~ FILING RET~,RN
ADDRESS GOLDIE~A. KOVACEVIC/
612~ ~t~ERTZy)I~/L~ RQ~D? I~OLA
ADDRESS MURREL R~WALTERS III ESQ
PA 17025
54 EAST MAIN STREET; MECHANICSBURG
PA 17055
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. §9116 (a) (1.1) (i)].
For dates of death on or after Jan uary 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)].
The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. §9116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. {}9116(1.2) [72 P.S. §9116(a)(1 )].
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-1502EX + (1-97} ~~
· COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT [)ECEDENT
SCHEDULE A
REAL ESTATE
ESTATE OF FILE NUMBER
KOVACEVIC. N I(;;K 21 O0 012~)
All real property owned solely or as a tenant in common must be reported at fair market value. Fair market value is defined as the price at which property would be exchanged
between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. Real property which is jointly-owned with right of
survivorship must be disclosed on Schedule F.
ITEM
NUMBER
DESCRIPTION
1/3 INTEREST IN 13 ACRE UNIMPROVED LOT SITUATE IN HAMPDEN TOWNSHIP,
CUMBERLAND COUNTY~ PA
TOTAL GROSS SALE PRICE $75,000. DIVIDED BY THREE =
TOTAL (Also enter on line 1, Recapitulation) $
VALUE AT DATE
OF DEATH
25~000.00
25f000.0n
(If more space is needed, insert additional sheets of the same size)
REV-1470 EX (6-88)
INHERITANCE TAX
EXPLANATION
COMMON~NEALTH OF PENNSYLVANIA
,. DEPARTMENT OF REVENUE OF CHANGES
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDEN'FS NAME !FILE NUMBER
Kovacevic, Nick 2102-0129
REVIEVVED BY ~,CN
Daniel Heck 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
The spousal tax rate for dates of death 1212911967 to 06130/1994 is 6%. The estate has been
adjusted to show correct tax due.
ROW Page 1
:470 EX (6-88)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG PA 17128-0601
DECEDENT'S NAME
REVIEWED BY
I~ERI:I'ANCE TAX
EXPLANATION
OF CHANGES
NICK KOVACEVIC
SCOTT ELLISON
SCHEDULE~ EXPLANATION OF CHANGES
IN ACCORDANCE WITH THE OFFICE OF CHIEF COUNSEL AGREEMENT $3,300.00 HAS
BEEN ACCEPTED AS PAYMENT IN FULL.
ROW
Pa~e 1
BUREAU OF INDIVIDUAL TAXES
TNHERZTANCE TAX DTVZSTON
DEPT. 280601
HARR]'SBUR{~, PA 1712B-O6fll
HURREL R WALTERS III ESQ
56 EAST HAIN STREET
HECHANICSBURG PA 17055
COHHONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DZSALLOHANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
06-09-2005
KOVACEVIC
11-09-198:5
21 02-0129
CUHBERLAND
101
REV-1Sgi7 EX AFP
NICK
Aeoun~ Ree/~ed
HAKE CHECK PAYABLE AND REN'rT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 1701:5
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRA]:SEHENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF KOVACEVIC NICK FILE NO. 21 02-0129 ACN 101 DATE 06-09-200:5
TAX RETURN HAS: { ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERN'rNG FUTURE 'rNTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Es~a~e (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
$. Closely Held Stock/Partnership Interest (Schedule C) ($)
4. Mortgages/Notes Receivable (Schedule D) (4)
5. Cash/Bank Deposits~Misc. Personal Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule O) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funeral Expensas/Adm. Costs/Misc. Expenses (Schedule H) (9)
10. Debts/Mortgage L1ab111tles/Liens (Schedule Z) (10)
11. Total Deductions
12. Nat Value of Tax Return
15.
14.
Char/table/governmental Bequests; Non-elected 9115 Trusts (Schedule J)
Net Value of Estate Subject to Tax
25/000.00
.00
.00
.00
.00
.00
.00
(8)
60.00
.0O
NOTE: To insure proper
credit to your account,
submLt the upper port/on
of this fora with your
tax payment.
25,000.00
(11) 60.00
(12) 26,960.00
(15) .00
(14) 26,960.00
NOTE:
Zf an assessment was issued previously, lines 14, 15 and/er 16, 17, 18 and 19 w111
reflect figures that include the totaZ of ALL returns assessed
ASSESSHENT OF TAX:
15. Aeount of Line 14 et Spousal rate (16)
16. Amount of Line 14 taxabXe at LineaX/Class A rate (16)
17. Amount of Line 14 at S1bling rate (17)
18. Amount of L/ne 1~ taxable at Collateral/Class B rate (18)
19. Principal Tax Due
RECEIPT
NUHBER
D/SCOUNT (+)
INTEREST/PEN PAID (-)
~77.76
TAX CREDITS:
PAYHENT
DATE
01-18-1996
AHNP PEN
to date.
· O0 x O0 = . O0
26,960.00 x 06 = 1,696.60
· O0 x O0 = . O0
· 00 x 15 = .00
(19)= 1,696.60
AMOUNT PAID
.00 NOTE: AHNESTY NP
PENALTY ASSESSED
TOTAL TAX CREDIT I
I
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
INTEREST IS CHARGED THROUGH 06-16-Z00:5
AT THE RATES APPLXCABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORH
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
.00
1,696.60
:5,069.85
6,566.25
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION:
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 11, 1981 -- if any futura interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class D (collateral) rate on any such futura interest.
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (7Z P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side.
--Make check or money order payable to: REGISTER OF NZLLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, amy be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office
of the Register of Hills, any of the Z$ Revenue District Offices, or by calling the special Iq-hour
answering service for fores ordering: 1-800-:562-2050; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-3020 ETT 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 must object within sixty (603 days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBiOZ1, Harrisburg, PA 17128-1011, OR
--election to have the matter determined at 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. 180601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-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 (51) discount of
the tax paid is aZlowed.
The 151 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January i8, I996, 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 (I) day frae the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (61) percent per annum caZculatad at a dally rate of .000164. A11 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 1981 through 200:5 are:
Interest Daily Interest Daily [nterest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1981 207. .000548 1987 97. .000247 1999 77. ,000192
198:5 167. · 000438 1988-1991 117. . 000301 2000 67. .gOOZ19
1984 11Z . 000301 1991 9Z . 0002q7 Z001 97. . 000147
1985 137. , 000:556 1995-1994 77. .000191 1002 67. .aoo16fi
1986 107. .000274 1995-1998 97. .000:*47 Z00:5 57. .n00137
--Interest is calculated as follows:
/NTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DELTNI~UENT X DA/LY TNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of tho assessment. If payment is made after the interest computation date shown on the
Not/ce, additional interest must be calculated.
OFFICE OF CHIEF COUNSEL
DEPT. 281061
HARRISBURG, PA 17128-1061
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
January 29, 2004
Murrel R. Walters III, Esq.
54 East Main Street
Mechanicsburg, PA 17055-3851
PHONE: 717 787-1382
FAX: 717 772-1459
THOMAS J. GOHSLER
DIRECT DIAL: (717) 783-7539
. tgol?ler@state.pa.us
Re:
Estate of Nick Kovacevic, deceased
File No. 21-02-0129
Dear Mr. Walters:
This office is in receipt of your correspondence dated
November 13, 2003. It was forwarded to our office's attention
by Dianne McClain of the Department's Post-Assessment Review
Unit. Specifically, you requested an abatement of penalties and
interest on the inheritance tax liability of the above-
referenced estate.
As I understand the facts, sometime in 2002, the estate
filed a Pennsylvania Inheritance Tax Return with the Department
reporting a one-third interest in a parcel of real estate owned
by the decedent at a value of $25,000.00.
The Department accepted the value of the real estate.
HoweVer, based upon the delay in filing the return (the decedent
died in 1983), the Department imposed interest upon the
liability, accruing from the date of delinquency. As of
January 6, 2004, the liability is $4,586.19, comprised of
$2,612.05 of interest, and $1,974.14 of principal.
Unfortunately, the facts as presented do not justify an
abatement of this interest. However, in the interest of
resolving this matter amicably, the Department will accept a
payment of $3,300.00 in full settlement. This amount represents
the full amount of principle due as well as approximately 50% of
the interest due.
If this is acceptable, please make payment to the
Cumberland County Register of Wills and forward a receipt to my
attention. Once I receive notice that payment was made, I will
instruct the Inheritance Tax Division to abate the remaining
interest.
Murrel R. Walters, III, Esq.
January 29, 2004
Page Two
I trust this has answered your inquiry. If you have any
additional questions, please contact me at your earliest
convenience.
Sincerel~f~----~ .
Thomas J. Go er
Assistant Counsel
cc:
John Murphy
Cumberland County
Register of Wills
TJG:sa
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-O601
RECEIVED FROM:
KOVACEVIC GOLDIE A
61 21 WERTZVILLE RD
ENOLA, PA 17025
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 003544
fold
ESTATE INFORMATION: SSN: 179-12-4053
FILE NUMBER: 2102-01 29
DECEDENT NAME: KOVACEVIC NICK
DATE OF PAYMENT: 02/1 O/2004
POSTMARK DATE: 00/00/0000
COUNTY: CUM BERLAN D
DATE OF DEATH: 11/09/1983
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 93,300.00
iREMARKS:
MURREL WALTERS
CHECK# 1287
SEAL
TOTAL AMOUNT PAID:
ESQUIRE
93,300.00
INITIALS' AC
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF ZNDZV/DUAL TAXES
INHERITANCE TAX DTVZSZON
DEPT. 280601
HARRTSDURg, PA 17128-0601
CONNONWEALTH OF PENNSYLVANZA
DEPARTNENT OF REVENUE
TNHERZTANCE TAX
STATEMENT OF ACCOUNT
REV-1607 EX AFP
MURREL R WALTERS I'~ R 12 P 1:47
EAST MAIN STREET
MECHANICSBURG ~A-;AT055 .:
DATE 03-08-ZOOq
ESTATE OF KOVACEVIC
DATE OF DEATH 11-09-1985
FZLE NUMBER 21 02-0129
COUNTY CUMBERLAND
ACN 101
Amoun~ Remi~ed
NICK
MAKE CHECK PAYABLE AND REMZT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credi~ ~o your account, submit: ~:he upper portion of ~his fora wi~h your ~:ax payment.
CUT ALONG THIS LZNE ~" RETAZN LOWER PORTZON FOR YOUR RECORDS ~
REV-1607 EX AFP (01-03)
~ ZNHERZTANCE TAX STATEMENT OF ACCOUNT
ESTATE OF KOVACEVTC NICK FILE ND. Z1 02-01Z9 ACN 101 DATE 03-08-Z00q
THZS STATENENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NANED ESTATE. SHONN BELON
ZSA SUMMARY OF THE PRZNCTPAL TAX DUE,, APPLZCATZON OF ALL PAYMENTS,, THE CURRENT BALANCE,, AND,, ZF APPLICABLE,
A PROJECTED INTEREST FIGURE,
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 06-09-Z003
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYMENTS CTAX CREDITS):
1,q96.~0
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
01-18-1996
OZ-lO-ZOOq
AMNP PEN
CDOO35qq
q77.7q
1,803.60-
.00
3,300.00
BALANCE OF UNPAID INTEREST/PENALTY AS OF 02-11-Z00~
AMNESTY NON-PARTICIPATION PENALTY HAS BEEN ASSESSED
TOTAL TAX CREDZT
ZF PAZD AFTER THZS DATE, SEE REVERSE
SZDE FOR CALCULATION OF ADDZTZONAL INTEREST.
( ZF TOTAL DUE ZS LESS THAN $1,
NO PAYMENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR),
YOU MAY BE DUE A REFUND. SEE REVERSE SZDE OF THIS FORM FOR ZNSTRUCTZONS. )
1,q96.qO
BALANCE OF TAX DUE .00
ZNTEREST AND PEN. 1,291.95
TOTAL DUE 1,291.95
PAYNENT:
Detach the top port[on of this Not[ce and submit eith your payment made payable to the name and address
printed on the reverse side.
-- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF #ILLS, AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: COMMON#EALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, Nh[ch was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS[5). AppJ[cations are available at
the Off[ca of the Rag[star of N[lls, any of the g$ Revenue District Offices or from the Department's Zq-hour
answering service for farms ordering: 1-800-$ez-zO50; services far taxpayers with special hearing and / or
speaking needs: [-800-4qT-30ZO (TT only).
REPLY TO:
Questions regarding errors contained an this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Ia0601, Harrisburg, PA 171Z&-0601, phone
(7[7) 787-650S.
DISCOUNT:
If any tax due [s paid within three (3) calendar months after the decedent's death, a five percent (SZ) discount
of the tax paid is allowed.
PENALTY:
The [5Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, [996, the first day after the and 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 [, 19aZ bear interest at the rate of
six (eX) percent par annum calculated at a dally rate of .O00[6q. Ali taxes which became delinquent on and after
January l~ 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.
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year
1982 ZOZ .000548 1988-1991 11Z .000301 2001
1983 16Z .000q38 199Z 9Z .O00?q7 ZOO2
1984 llZ .000301 1993-199~ 7Z .O0019Z ZOO3
1985 132 .000356 1995-1998 92 ,O00Z~7 2004
1986 IOZ .O00Z7q 1999 72 .00019Z
1987 9Z .O00Z~7 ZOO0 8Z .000219
The applicable interest rates for 198Z through ZO0~ are:
Interest Daily
Rate Factor
9Z .O00Zq7
6Z .O00[eq
5Z .000137
~Z .000110
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELTNQUENT X DALLY 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 an the
Not,ce, additlonal interest must be calculated.
I, NICK KOVACEVIC, also known as NICHOLAS KOVACEVIC, of the Township
of Hampden, County of Cumberland and State of Pennsylvania, being of sound
mind, memory and understanding, do make, publish and declare this to be my
last Will and Testament, hereby revoking and making void all former wills,
codicils and other testamentary dispositions by me at any time heretofore
made.
1.
I direct my Executrix, hereinafter named, to pay as soon as practicable
after my decease all my just debts and the expenses of my last illness and
burial.
2.
I give, devise and bequeath all of my estate - real, personal and mixed -
unto my wife, Goldie A. Kovacevic, provided she shall survive me by sixty
(60) days.
3.
Should my wife, Goldie A. Kovacevic, predecease me, or die on or before
the sixtieth day following my death, then and in that event, I give, devise
and bequeath all of my said estate unto my daughter, Connie M. Kovacevic,
absolutely.
4.
I nominate, constitute and appoint my said wife, Goldie A. Kovacevic,
executrix of this my last Will and Testament. Should my said wife fail to
qualify or cease to act as executrix, I appoint my daughter, Connie M.
Kovacevic, executrix of this my last Will.
IN WITNESS WHEREOF, I, NICK KOVACEVIC, also knownas NICHOLAS KOVACEVIC,
have hereunto set my hand and seal to this my last Will and Testament this
~q~ day of ~~~ , 1975.
~Zg . - (SEAL)
I
BUREAU OF INDIVIDUAL TAXES
INHERTTANCE TAX DIVISION
DEPT. Z8060!
HARRISBURG, PA I71Z8-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
REV-2~O7 EX ~FP
EAST MAIN STREET
NECHANTCSBURG (j.,~;PA 17055
P3:03
DATE 05-25-2004
ESTATE OF KOVACEVIC
DATE OF DEATH 11-09-1985
FILE NUMBER 21 02-0129
COUNTY CUMBERLAND
ACN 101
I Amoun~ Remi~ed
NICK
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of ~h/s form wi~h your ~mx payment.
CUT ALONG THIS L'rNE ~ RETAIN LOWER PORT'rON FOR YOUR RECORDS *~
REV-1607 EX AFP (01-03) ~-- ZNHERZTANCE TAX STATEMENT OF ACCOUNT
ESTATE OF KOVACEVIC NICK FILE NO. Z1 0Z-0129 ACN 101 DATE 05-25-2004
THIS STATEMENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACM ZN THE NAMED ESTATE. SHONN BELON
ZSA SUMMARY OF THE PRZNCZPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 05-24-2004
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYMENTS (TAX CREDITS):
1,496.40
PAYMENT
DATE
02-10-2004
O$-Z4-ZO04
RECEIPT
NUMBER
CD005544
WRITEOFF
DISCOUNT (+)
INTEREST/PEN PAID (-
1,805.60-
.00
?
~., ZF PAID AFTER THIS DATE., SEE REVERSE
SZDE'"FOR CALCULATZON OF ADDZTZONAL ZNTEREST.
( ZF TOTAL DUE ZS LESS THAN $1,
NO PAYMENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDTT' (CR),
AMOUNT PAID
$,$00.00
814.21
TOTAL TAX CREDIT
BALANCE OF TAX DUE
1,496.40
.00
ZNTEREST AND PEN. .00
TOTAL DUE .00
YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR ZNSTRUCTZONS. )
PAYNENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
-- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF HILLS] AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: CONNONNEALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, ahich oas not requested on the Tax Return, may bm requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are availabLe at
the Office of the Register of Hills, any of the Z$ Revenue District Offices or from the Department's Z4-hour
ansaering service for forms ordering: 1-800-36Z-ZO50; services for taxpayers aith special hearing and / or
speaking needs: I-BOO-447-SOZO (TT only).
REPLY TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Reviea 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 (SZ) discount
of the tax paid is allowed.
PENALTY:
The 15Z 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, 198Z bear interest at the rate of
six (6Z) percent per annum caIculated at a daily rate of .000164. AlL taxes mhich became delinquent on and after
January 1, 198Z mill bear interest at a rate ahich ail1 vary from calendar year to calendar year with that rate
announced by the PA Oepart;ent of Revenue. The applicabLe interest rates for 198Z through ZOO4 are:
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year
1982 ZOZ .000548 1988-1991 llX .000~01 2001
1983 16Z .000438 199Z 9Z .000247 ZOOZ
1984 llZ .000301 X99~-1994 7Z .O0019Z 2003
1985 13Z .000356 1995-199& 92 .000Z47 ZOO4
1986 lOX .OOOZ74 1999 7Z .O0019Z
Interest Daily
Rate Factor
92 .000247
62 .000164
52 .000157
42 .000110
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY 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 shomn on the
Notice, additional interest must be calculated.
BUREAU OF INDZVZDUAL TAXES
~NHERTTANCE TAX DTVZSTON
DEPT. 280601
HARRTSBURG, PA 17118-0601
'04 ~PP, 14
HURREL R WALTERS ITT ESQ
54 EAST HAIN STREET
HECHANICSBURG ~/~!17055
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
ZNHERTTANCE TAX
RECORD ADdUSTHENT
DATE 05-25-2004
ESTATE OF KOVACEVIC
DATE OF DEATH 11-09-1985
FILE NUNBER 21 02-0129
COUNTY CUHBERLAND
ACN 101
I Amoun~ Rem/~ed
RE¥-1693 EX AFP COl-OS)
NICK
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To /nsure proper credit: ~o your account:) subm/~ ~he upper portion of ~h/s fore w/~h your ~ax payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTZON FOR YOUR RECORDS ~
REV-1593 EX AFP (01-03) ## INHERITANCE TAX RECORD ADJUSTHENT ..
ESTATE OF KOVACEVIC
NICK
FILE NO. 21 01-0119 ACN 101 DATE 05-25-2004
ADJUSTHENT BASED ON:
ADHZNISTRATIVE CORRECTION
VALUE
1
2
$
6
7
8
OF ESTATE:
Reel Es~e~e (Schedule A) (1)
S~ocks end Bonds (Schedule B) (2)
Closely Held S~ock/Par~nershlp Tn~eres~ (Schedule C) ($)
Hor~cgages/No~ces Rece/vable (Schedule D) (~}
Cash/Bank Depos/~s/N/sc. Personal Proper~y (Schedule E) (5)
Jo/n~ly O~ned Proper~y (Schedule F) (6)
Transfers (Schedule G) (7)
To,al Asse~s
10.
11.
12.
1:5.
lq.
TAX:
15.
16.
25/000.00
.00
.00
.00
.00
.00
.00
(8)
25,000.00
DEDUCTTONS AND EXEHPTTONS:
9. Funeral Expenses/Adm/n/s~ra~/ve Costs/
Hiscellaneous Expanses (Schedule H) (9) 60. O0
Deb~s/Nor~gage L/ab/1/~/es/L/ens (Schedule T) (10) . O0
To~el Deduc~/ons (11)
Ne* VaXue of Tax Re~urn (12)
Char/*eble/Governeen*al Bequests; Non-elected 911:5 Trusts (Schedule J) (1:5)
Ne~ Value of Es~a~e Subjec~ ~o Tax (1~)
Amoun~ of L/ne 1~ e~ Spousal ra*e
Amoun~ of L/ne 1~ ~mxabXe e~ L/neal/Cless A ra~e
Amoun~ of Line 1~ a~ S/bl/ng ra*e
Amoun~ of Line lq *exable a* Collateral/Class B ra~e
Principal Tax Due
K~kl~l UI~UUNI
NUHBER INTEREST/PEN PAID (-)
CD005544 1,805.60-
WRITEOFF .00
17.
18.
19.
TAX CREDITS:
I"AY fll:.N I
DATE
02-10-2004
60.00
24/940.00
.00
24/940.00
(1~) .OOX O0 = .00
(16) 24;940.00x 06 = 1~496.40
(17] .OOx O0 = .00
(18) .OOx 15 = .00
(19) 1~96.40
ANOUNT PAID
$,$00.00
IF PAID AFTER DATE ZNDICATED~ SEE REVERSE
FOR CALCULATION OF ADD/TIONAL /NTEREST.
TOTAL TAX CREDIT f
BALANCE OF TAX DUE]
INTEREST AND PEN. I
TOTAL DUE I
1,496.40
.00
.00
.00
( XF TOTAL DUE ZS LESS THAN $1, NO PAYNENT 1S RE~UZRED.
ZF TOTAL DUE 1S REFLECTED AS A "CREDIT" (CR)~ YOU NAY BE DUE
A REFUND. SEE REVERSE S/DE OF THIS FORN FOR INSTRUCTIONS.)
PAYMENT:
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: REGTSTER OF NZLLS, AGENT.
REFUND (CR): A refund of a tax credit, ehich was not requested on the Tax Return, may ba requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax"' (REV-I313). Applications ars available at
the Office of the Register of Hills, any of the 23 Revenue Oistrict Offices or free the Department's 24-hour
answering service for forms ordering: 1-800-$62-20S0; services for taxpayers with specie! hearing and / or
speaking needs: 1-800-447-3020 (TT only).
REPLY
TO:
guastions regarding errors contained on this notice should ba 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:
PENALTY:
INTEREST:
If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (52) discaunt
of the tax paid is allowed.
The 15Z 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 and of the tax amnesty period.
Interest is charged beginning with first day of delinquency or nine (93 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 (62) percent per annum calcuZatad at a daily rate of .000164. All taxes which became delinquent on and after
January I; 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 applicabZe interest rates for 1982 through Z004 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 ZOZ .000548 1988-1991 llZ .000301 2001 92 .000247
1983 162 .000438 1992 92 .000247 ZOOZ 62 .000164
1984 112 .000301 1993-1994 7Z .O00lgZ 2003 SZ ,000137
1985 132 .000356 1995-1998 92 .000247 ZOOq 4Z .0OOllO
1986 lOX .000274 1999 72 .000192
1987 92 .000247 2000 82 .000219
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUHBER 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.
-7!! ,.f. :470 EX (6-88)
' I~hERI:I'ANCE 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
NICK KOVACEVlC 2102-0129
REVIEWED BY ACN
SCOTT ELLISON 101
ITEM
SCHEDULE NO, EXPLANATION OF CHANGES
IN ACCORDANCE WITH THE OFFICE OF CHIEF COUNSEL AGREEMENT $3,300.00 HAS
BEEN ACCEPTED AS PAYMENT IN FULL.
ROW Pa.qe I