HomeMy WebLinkAbout02-0085 /~~. /~ COMMONWEALTH OF PENNSYLVANIA
· ~ DEPARTMENT OF REVENUE
BUREAU OF ZNDZVZDUAL TAXES
INHERITANCE TAX DZVTSXO#
DEPT. 1806nl
HARRISBURG, PA 17128-0601
HERBERT C THZEME JR
15 MANOR DR
MECHANICSBURG
NOTXCE OF XNBERXTANCE TAX
APPRAXSEMENT, ALLONANCE OR DXSALLONANCE
OF DEDUCTZONS, AND ASSESSHENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
FXLE NUMBER
COUNTY
'02 J~ 18 P 3 :t4 SSN/DC
ACN
I
DATE 01-21-2002
ESTATE OF THIEME
DATE OF DEATH 09-22-2000
CUMBERLAND
180-01-q595
01106q67
Amoun~ RemZ~ed
REV-15~i8 EX AFP (l~-Orl)
HERBERT C
HAKE CHECK PAYABLE AND REMIT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE I~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1548 EX AFP (12-00)
NOTICE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 01-21-2002
ESTATE OF THIEME HERBERT C DATE OF DEATH 09-22-2000 COUNTY CUHBERLAND
FILE NO. S.S/D.C. NO. 180-01-~595 ACN 01106~67
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET ZNFORNATZON
FINANCIAL INSTITUTION: PSECU ACCOUNT NO. 018001~595-2
TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 10-Zq-198q
Account Balance
Percent Taxable X 0.166
Amount Subject to Tax ~18.15
Debts and Deductions - .00
Taxable Amount q18.15
Tax Rate X .~5
Tax Due 18.82
TAX CREDZTS:
2,508.85 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. HAKE CHECK
OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, ASENT.'
PAYMENT
DATE
RECEIPT
NUMBER
DXSCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
INTEREST IS CHARGED THROUGH 01-29-2002 TOTAL TAX CREDIT
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE
REVERSE SIDE OF THIS FORM INTEREST AND PEN.
TOTAL DUE
N ZF PA/D AFTER TN/S DATE, SEE REVERSE FOR CALCULAT/ON OF ADD/T/ONAL ZNTEREST. N
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUZRED.
ZF TOTAL DUE IS REFLECTED AS A 'CREDIT' (CR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
.00
18.82
.98
19.80
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (7Z P.S.
Section 91qO).
Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF HILLS, AGENT.
A refund of a tax credit, which wes not requested on the tax return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office of
the Register of Nills, any of the 25 Revenue District Offices or by calling the special Zq-hour answering service
for forms ordering: 1-800-56Z-ZO50; services for taxpayers with special hearing and or speaking needs:
1-800-447-30Z0 (TT only).
Any party in lntarast 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 (603 days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBlOZ1, Harrisburg, PA 171ZB-lOZ1, OR
--electing to have the matter determined at the audit of the account of the personal representativa~ 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. Z80601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. Sam page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the dacedent's death, a five percent (aZ)
discount 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. This non-participation
penalt~ is appealable in the same manner and in the the same tiaa 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 Dna (1) day
from the data of daath~ to the date of payment. Taxes which became delinquent before January 1, 19BZ
bear interest at the rate of slx (6Z) percent par annum calculated at a daily rate of .000164.
All taxes which became delinquent on or after January 1, 198Z will bear interest mt a rate which will vary from
calendar year to calender 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 Yeast Interest Rate Daily Interest Factor
1982 20Z .OOO54B 1992 92 .000247
198~ 162 .000438 1995-1994 7Z .OO019Z
1984 llZ .000301 1995-1998 9Z .000Z47
1985 XSZ .000356 1999 7Z .OO019Z
1986 10Z .000274 Z000 8Z .O00Z19
1987 9Z .000247 2001 9Z .000247
1988-1991 11Z .000301 ZOOZ 6Z .000164
--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 shown on the
Notice, additional interest must ba calculated.
DEPT.
HARRTSBURO, PA 171P'8-060].
HERBERT C THIEME JR
15 MANOR DR
MECHANICSBURG
COMMONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRATSEHENT. ALLONANCE OR DTSALLONANCE
OF DEDUCTIONS, AND ASSESSHENT OF' TAX ON
JO'rNTLY HELD OR TRUST ASSETS REV-IS48 EX AFP ¢12-00)
Re¢i ;~!:~: ,/ii!s DATE O1-Z1-ZOOZ
ESTATE OF THIEME HERBERT
DATE OF DEATH 09-22-2000
'02 ,J/t~ 18 73:14 COUHTY
SSN/DC 180 - 01 - 4595
ACN 01106468
!
HAKE CHECK PAYABLE AND REHIT PAYNENT TO:
REGISTER OF HILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 1701:5
C
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS *'~
REV-1548 EX AFP (12-00)
NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLONANCE OR DISALLONANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 01-21-2002
ESTATE OF THIEME HERBERT C DATE OF DEATH 09-22-2000 COUNTY CUMBERLAND
FILE NO. S.S/D.C. NO. 180-01-4595 ACN 01106468
TAX RETURN NAS: IX) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PSECU ACCOUNT NO. 0180014595-2
TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST C ) TIHE CERTIFICATE
DATE ESTABLISHED 10-24-1984
Account Balance 2,508.85
Percent Taxable X 0.166
Amount Subject to Tax 418.15
Debts and Deductions .00
Taxable Amount 418.15
Tax Rate X .45
Tax Due 18.82
TAX CREDITS:
NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
NITH YOUR TAX PAYMENT TO THE
REGISTER OF HILLS AT THE
ABOVE ADDRESS. HAKE CHECK
OR HONEY ORDER PAYABLE TO:
"REGISTER OF HILLS, AGENT."
PAYHENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
INTEREST IS CHARGED THROUGH 01-29-2002 TOTAL TAX CREDIT
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUEI
REVERSE SZDE OF THIS FORH INTEREST AND PEN.
TOTAL DUE
~ ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
.00
18.82
.98
19.80
PURPOSE OF
NOT[CE:
PAYMENT:
REFUND (CA):
OBJECTZONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To ~ulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (72 P.S.
Sactlon 91~0).
Detach the top portion of this Notice and submit with your payment to the Register of Mills printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF N[LLS, AGENT.
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 [nharltanca and Estate Tax" (RE¥-1315). Applications ara available at the Office of
tho Register of Ntlls, any of the 23 Revenue District Offices or by calling the special [4-hour answering service
for fores ordering: 1-800-36Z-2050~ services for taxpayers with special hearing and or speaking needs:
1-800-q47-30ZO (TT only).
Any party in interest not satisfied mith the appraisement, allowance, or dtsalloeance 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. 281021, Harrisburg, PA 171Z8-102[, OR
--electing to have tho matter determined at the 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 Reviae Unit, DEPT. Z80601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions far Inheritance Tax Return for a Resident
Decedent" (REV-IS0[) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the dacedant's death, a five percent
discount of thm tax paid is allowed.
The 15Z tax amnesty non-participation penalty is computed an 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. This non-participation
penalty is appealable in the same manner and in tho the same time period as you would appeal the tax end interest
that has been assessed as indicated on this notice.
Interest is charged beginning mith first day of delinquency, or nine (9) months and one ([) day
from the date of death, to the date of payment. Taxes which became delinquent before January 1, [982
bear interest at the rate of six (6g) percent per annum calculated at a daily rate of .00016q.
AIl taxes which became delinquent on or after January 1, 1982 will bear interest at e rate which will vary from
calendar year to calendar year eith that rate announced by tho PA Department of Revenue. The applicable
interest rates for 198Z through ZOO[ ars:
Year [ntarast Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
198Z 20Z .OOOS4B 199Z 9Z .000Z47
198S 16Z .000458 1993-1994 7Z .O0019Z
1984 XIZ .000301 1995-1995 9Z .000Z47
1985 132 .000356 1999 7Z .OOO19Z
1986 lO[ .O0027~ ZOO0 8Z .000219
1987 9Z .000247 ZOO1 9Z .O00Z~7
1988-1991 [IX .000301 2002 6X .000164
--Zntarast is calculated as follows:
TNTBREST = BALANCE OF TAX UNPAXD X NUNBER OF DAYS DELTNQUENT X DAILY TNTEREST 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 sheen on the
Notice, additional interest must bm calculated.
BUREAU OF INDIVIDUAL TAXES
TNHERTTANCE TAX DIVISION
DEPTo 280601
HARRISBURG, PA 17128-0601
HERBERT C THIEHE JR
15 HANOR DR
HECHANICSBURG
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT. ALLOHANCE OR DISALLOHANCE
OF DEDUCTIONS, AND ASSESSNENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
Recorc~:?~_;: :.~; Of DATE 01-21-2002
Regi~..: ? y:/i!f:~ ESTATE OF THIEHE
DATE OF DEATH 09-II-ZOO0
FILE NUHBER
COUNTY
'02 J,~N 18 P3 :! 4 SSN/DC
ACN
PA 171~]5
180-01-~595
01106~69
Amount Rmmi't~ed
REW-15~8 EX AFl) C12-00)
HERBERT C
HAKE CHECK PAYABLE AND REHIT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1548 EX AFP (12-00)
NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 01-21-2002
ESTATE OF THIEHE
HERBERT C DATE OF DEATH 09-22-2000 COUNTY CUHBERLAND
FILE NO. S.S/D.C. NO. 180-01-4595 ACN 01106469
TAX RETURN WAS: eX) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORNATION
FINANCIAL INSTITUTION: PSECU ACCOUNT NO. 0180014595-1
TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TINE CERTIFICATE
DATE ESTABLISHED 10-24-1984
Account Balance
Percent Taxable X 0.166
Amount Subject to Tax 896.54
Debts and Deductions - .00
Taxable Amount 896.54
Tax Rate X .45
Tax Due 40.34
TAX CRED'rTS:
5,379.13 NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBHIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYHENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. HAKE CHECK
OR HONEY ORDER PAYABLE TO:
ffREGISTER OF WILLS, AGENT.ff
PAYHENT RECEIPT DISCOUNT (+)
DATE NUHBER INTEREST/PEN PAID (-) AHOUNT PAID
INTEREST IS CHARGED THROUGH 01-29-2002 TOTAL TAX CREDIT
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE[
I
REVERSE SIDE OF THIS FORH INTEREST AND PEN.
TOTAL DUE
~ IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~
( IF TOTAL DUE IS LESS THAN $1, NO PAYNENT IS REK)UZRED.
IF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS. )
.00
40.$4
2.10
42.44
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To ~ulfiI1 the requireeents of Section ZlqO of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9140).
Omtach the top portion cf this Notice and subeit with your payment to the Rag[star of #ills printed on the
reverse side.
-- Make check or coney order payable to: REGISTER OF HILLS, AGENT.
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" (RE¥-1515). Applications era available at the Office of
the Register of Nills, any of the 23 Revenue District Offices or by calling the special Z4-hour answering service
for fores ordering: 1-800-36Z-20S0; services for taxpayers with special hearing and or speaking needs:
1-800-447-3020 (TT only).
Any party in interest not satisfied with the appraismeent, allowance, or dismllowance of deductions or assessment
of tax (including discount or interest) as sheen on this Notice cay object mithin sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--electing to have the carter detmreined at the audit of the account cf the personal representative, OR
--appmal 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. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of thm booklet "Instructions for Inheritance Tax Return for a Resident
Decadent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid aithin three (3) calendar months after the decedent's death, a five percent
discount of the tax paid is alloaed.
The 15X tax amnesty non-participation penalty is coeputed on the total of the tax end interest assessed, and not
paid before January lB, 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 per[od as you mould appeal the tax and interest
that has bean assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (i) day
free the date of death, to the date of payeent. Taxes ahich bmcaee delinquent before January 1, 198Z
bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .OO016q.
All taxes ahich becaee delinquent on or after January 1, 1982 et11 bear interest at a rate ahich will vary from
calendar year to calendar year Nith that rate announced by the PA Department of Revenue. The applicable
interest rates for 1982 through 2002 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Dail~ Interest Factor
19BZ 2OX .OO05q8 1992 9X .0002q7
1993-1994 72 .000192
1983 162 .000438
1984 112 .O0030X 1995-1998 92 .O00Zq7
1985 132 .000356 1999 72 .000192
1986 102 .000274 ZOO0 8Z .000219
1987 92 .000247 2001 9Z .000247
1988-1991 11Z .000301 2002 62 .000164
--Interest is calculated as folloas:
TNTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DELTNQUENT X DATLy TNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (IS) days
beyond the data of the assesseent. If payment is made after the interest computation date sheen on the
Notice, additional interest must be calculated.
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
CD
REV-1162 EX(11-96)
000857
THIEME HERBERT C JR
15 MANOR DRIVE
MECHANICSBURG, PA
17055
........ fold
ESTATE INFORMATION: SSN: 180-01-4595
FILE NUMBER: 2102-0085
DECEDENT NAME: THIEME HERBERT C
DATE OF PAYMENT: 02/13/2002
POSTMARK DATE: 02/1 2/2002
COUNTY: CUMBERLAND
DATE OF DEATH: 09/22/2000
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
01106468 $9.90
01106467 $9.90
REMARKS:
HERBERT C THIEME JR
TOTAL AMOUNT PAID:
$19.80
SEAL
CHECK#0142
INITIALS: CW
RECEIVED BY:
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-060'1
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 000858
THIEME HERBERT C JR
15 MANOR DRIVE
MECHANICSBURG, PA
17O55
........ fold
ESTATE INFORMATION: SSN: 180-01-4595
FILE NUMBER: 2102- 0085
DECEDENT NAME: THIEME HERBERT C
DATE OF PAYMENT: 02/1 3/2002
POSTMARK DATE: 02/1 2/2002
COUNTY: CUM BERLAN D
DATE OF DEATH: 09/22/2000
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
011 06469 $42.44
REMARKS:
HERBERT C THIEME JR
TOTAL AMOUNT PAID:
$42.44
SEAL
CHECK//1 43
INITIALS: CW
RECEIVED BY'
MARY C. LEWIS
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF INDIVIDUAL TAXES
'rNHER'rTANCE TAX D'rvTsZON
DEPT. 280601
HARRTSBURG, PA 17128-0601
COMMONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
'02 APR 1
HERBERT C THIEME JR
15 HANOR DR
MECHANTCSBURG PA~.,~ ,Z~/.O 5 5
DATE 05-18-2002
ESTATE OF THIEME
DATE OF DEATH 09-22-2000
FILE NUMBER 21 02-0085
COUNTY CUMBERLAND
ACM 01106467
Amoun~ Rem/t:'l:ed
REV-i~;n7 EX RFP
HERBERT C
HAKE CHECK PAYABLE AND REHIT PAYMENT TO:
REGISTER OF MILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To Ansure proper credi~ ~o your account, submi~ ~he upper portion of ~his form wL~h your ~mx payment.
CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~.~
REV-1607 EX AFP [01-02) .N# 'rNHERZTANCE TAX STATEMENT OF ACCOUNT N..
ESTATE OF THIEME HERBERT C FILE NO. 21 02-0085 ACN 01106467 DATE 03-18-2002
THIS STATEMENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACM ZN THE NAHED ESTATE. SHONN BELO#
TS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 01-21-2002
PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................
PAYMENTS (TAX CREDITS):
18.82
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
02-12-2002 CD000857 .00 9.90
INTEREST IS CHARGED THROUGH 04-02-2002
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM.~
TOTAL TAX CREDIT
ZF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
ZF TOTAL DUE ZS LESS THAN $1,
NO PAYHENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR),
YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. )
9.90
BALANCE OF TAX DUE 8.92
INTEREST AND PEN. 1.10
TOTAL DUE 10.02
PAYHENT:
Detach the top portion of this Notice and submit with your payment sade 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: CONNON#EALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, ~hich aDS not requested on the Tax Return, may be requested by coapZeting an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (RE¥-1313). Applications are available at
the Office of the Register of Hills, any of the Z3 Revenue District Offices or from the Department's Z4-hour
answering service for forms ordering: 1-800-36Z-Z050~ services for taxpayers eith special hearing and / or
speaking needs: 1-800-447-30Z0 (TT only).
REPLY TO:
guastions regarding errors contained an this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, phone
(717) 787-6505.
DISCOUNT:
If any tax due is paid ~ithin three (3) calendar months after the dacedent's death, a five percent (SI) discount
of the tax paid is alZoaad.
PENALTY:
The 15Z tax amnesty non-participation penalty is computed an 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 eith first day of delinquency, or nine (9) months and one (1) day free the date of
death, to the date of payment. Taxes Nhich became delinquent before January 1, 1982 bear interest at the rate of
six (BI) percent per annum calculated at e daily rate of .000164. A11 taxes which became delinquent on and after
January l, 198Z ail1 bear interest at a rate which ~i11 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 ZOZ .0005~8 199Z 9Z .0002~7
1983 IBZ .000¢38 1993-199¢ 7Z .000192
198¢ 11Z .000301 1995-1998 9Z .000Z¢7
1985 13Z .000356 1999 7Z .O0019Z
1986 lOX .OOOZ7~ ZOOO 8Z .000Z19
1987 9Z .0002~7 ZOOX 9Z .OOOZ~7
1988-1991 llZ .000301 ZOOZ 6Z .00016~
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent aill reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. Xf payment is made after the interest computation date sho~n on the
Notice, additional interest must ba calculated.
BUREAU OF TNDTVTDUAL TAXES
[NHERTTAHCE TAX DTV[STON
DEPT. 280601
HARRISBURG, PA 17128-0601
HERBERT C THIEME JR
15 MANOR DR
MECHANICSBURG PA 17055
CONHONNEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
D'ATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
'02 APR-I ?~i~C~U~TY
ACM
05-18-2002
THIEME HERBERT C
09-ZZ-ZO00
21 02-0085
CUMBERLAND
01106468
Amoun~ Rem/~md
HAKE CHECK PAYABLE AND REHZT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To Lnsure proper credi~ ~o your account, submA~ ~he upper pore/on of ~hLs for. wi~h your ~ex payment.
CUT ALONG TH*rS L*rNE ~* RETA*rN LONER PORT*rON FOR YOUR RECORDS
REV-1607 EX AFP (01-OE} ##~ *rNHER*rTANCE TAX STATEMENT OF ACCOUNT
ESTATE OF THIEME HERBERT C F*rLE NO. 21 02-0085 ACN 01106468 DATE 05-18-2002
THTS STATEMENT TS PROVTDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHONN BELON
IS A SUHNARY OF THE PRTNC'rpAL TAX DUE, APPLTCATTON OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE,
A PROJECTED TNTEREST FT~URE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 01-21-2002
PRINCIPAL TAX DUE: .........................................................................................................................................................................................................................
PAYMENTS (TAX CREDITS):
18.82
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
02-12-2002 CD000857 .00 9.90
INTEREST IS CHARGED THROUGH 04-02-2002
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE S/DE OF THIS FORH.~
TOTAL TAX CRED*rT
ZF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULAT/ON OF ADDITIONAL INTEREST.
ZF TOTAL DUE ZS LESS THAN $1~
NO PAYMENT IS REQUIRED.
~F TOTAL DUE ZS REFLECTED AS A 'CRED/T' {CR),
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF TH/S FORM FOR INSTRUCT/ONS. )
BALANCE OF TAX DUE
INTEREST AND PEN. 1.10
TOTAL DUE 10.02
9.90
8.92
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 DEC~DENT make check or money order payable to: REG/STER OF N/LLS, AGENT.
-- Xf NON-RES[BENT DECEDENT make check or money order payebla to: CONNONNEALTH OF PENNSYLVANZA.
REFUND (CR}: A refund of a tax credit, mhich was not requested on tha Tax Return, may be requested by co~plating an
"Application ~or Refund of Pannsylvania Inharitanca and Estate Tax" (REV-1315). Applications ara available at
the Office of the Register of Hills, any of the Z3 Revenue District Offices or from tho Department's 2q-hour
ansaering service far forms ordering: 1-800-36Z-[OS0; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-$020 (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 Revise Unit, Dept. Z80601, Harrisburg, PA 171ZD-0601, phone
(717) 787-6505.
DISCOUNT:
[f any tax due is paid aithin three (5) calendar months after the dacedant's death, a five percent (SI) discount
of the tax paid is allowed.
PENALTY:
The 15Z tax amnesty non-participation penalty is computed on tho 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 deZinquancy, or nine (9) months and one (1) day from the date of
death, to tho date of payment. Taxes which became dalinquant before January 1, 198Z bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .000164. AIL taxes which became delinquent on and after
January 1, 198Z will bear interast at a rate which will vary from calendar year to calendar year with that rata
announced by the PA Department of Revenue. Tha applicable interest rates for 1952 through ZOO2 ara:
Year Interest Rate DaiZy Interest Factor Year Interest Rate Daily Interest Factor
1982 20Z .000548 199Z 9Z .000247
1985 16Z .000438 1993-1994 7X .O00lgZ
1984 llX .000301 1995-1998 9Z .O00Z47
1985 132 .000356 1999 7Z .000192
1986 IOZ .000274 ZOO0 82 .000Z19
1987 9Z .0002~? ZOO1 9Z .000Z47
1988-1991 112 .000301 ZOOZ 62 .00016~
--Xntarest is calculated as follows:
/NTEREST = BALANCE OF TAX UNPAXD X NUNBER OF DAYS DELXNQUENT X DA/LY TNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond fha date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
DUREAU OF TNDTV'rDUAL TAXES
INHERITANCE TAX DIVTSION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMNONNEALTH OF PENNSYLVANTA
DEPARTMENT OF REVENUE
ZNHERZTANCE TAX
STATEHENT OF ACCOUNT
REV-l/07 EX AFP (01-02)
HERBERT C THZENE j~)2 AP~ -1
15 MANOR DR
MECHAN~CSBURG P~7055:~:
DATE 03-18-2002
ESTATE OF THIEME
DATE OF DEATH 09-22-2000
FZLE NUMBER 21 02-0085
COUNTY CUMBERLAND
ACN 01106469
Amoun~ Rem/'~:ed
HERBERT C
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF NTLLS
CUMBERLAND CO COURT HOUSE
CARLTSLE, PA 17015
NOTE: To insure proper credi~ ~o your account, submi~ ~he upper portion of ~his fore wi~h your ~ex payment.
CUT ALONG THZS L'rNE ~ RETA'rN LONER PORTZON FOR YOUR RECORDS *~
REV-1607 EX AFP (01-02) #J(# 'rNHERZTANCE TAX STATEMENT OF ACCOUNT ~(J~J(
ESTATE OF THTEHE HERBERT C FTLE NO. 21 02-0085 ACN 01106469 DATE 05-18-2002
TH'rS STATEMENT TS PROVTDED TO ADVTSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHONN BELON
TS A SUMMARY OF THE PRZNCZPAL TAX DUE, APPL/CATZON OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPL*rCABLE,
A PROJECTED ZNTEREST F'rGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 01-21-2002
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYMENTS (TAX CREDITS):
40.$4
PAYHENT RECEIPT DISCOUNT (+)
DATE NUHBER INTEREST/PEN PAID (-) AMOUNT PAID
02-12-2002 CD000858 2.10- 42.44
ZF PAZD AFTER THZS DATE, SEE REVERSE
S~DE FOR CALCULATZON OF ADDZTZONAL ZNTEREST.
( ZF TOTAL DUE 1S LESS THAN $1,
NO PAYMENT IS REQUIRED.
ZF TOTAL DUE 1S REFLECTED AS A 'CREDIT'
TOTAL TAX CREDZT 40.34
BALANCE OF TAX DUE .00
ZNTEREST AND PEN. .10
TOTAL DUE .10
YOU HAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORM FOR ZNSTRUCTTONS. )
PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
-- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NILLSj AGENT.
-- If NUN-RESIDENT DECEDENT make check or money order payable to: COMMONNEALTH OF PENNSYLVANIA.
REFUND OCR): A refund of a tax credit, ehich was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-iSIS). Applications ara available at
the Office of the Register of #ills, any of the Z$ Revenue District Offices or from the Department's lq-hour
answering service for fores ordering: 1-800-361-1050; services for taxpayers with special hearing and / or
speaking needs: Z-800-&q7-30ZO (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 Review Unit, Dept. 180601, Harrisburg, PA 171Z8-0601) phone
(717) 787-6505.
DISCOUNT: If any tax duo is paid aithin three (3) calendar aanths attar the decadent's death, a five percent (SI) discount
of the tax paid is allowed.
PENALTY:
The 15Z tax amnesty non-participation penalty is computed on the totml 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 Dna fl) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 19BI bear interest at tho rate of
six (613 percent per annum calculated at a daily rate of .O00lSq. All taxes which became delinquent on and after
January l, 198Z will bear interest at a rate ahich mill vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. Tho applicable interest rates for 1981 through ZOOZ are:
Year Interest Rate Daily Interest Factor Year Interest Rate
m
Daily Interest Factor
1982 201 .O00Sq8 1992 92 .000267
1985 162 .000438 1993-1994 72 .000192
1984 11Z .000301 1995-1998 91 .000Z47
1965 15X .000356 1999 7X .00019Z
1986 lOX .O00ZTq ZOO0 8Z .000219
1987 9Z .0002~7 2001 9Z .0002~?
1988-1991 11Z .OOO~Ol ZOOZ 6Z .00016~
--Interest is calculated as follows:
/NTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTKREST FACTOR
--Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date sheen on the
Notice, additional interest must be calculated.
BUREAU OF TNDIVTDUAL TAXES
INHERITANCE TAX DTYTSTON
DEPT. 280601
HARRISBURg,, PA 171Z8-060!
CONNONNEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEt4ENT OF ACCOUNT
'02 t PR
HERBERT C THIEHE JR
15 NANOR DR
HECHANICSBURG PA 17055
DATE
;ESTATE OF
DATE OF DEATH
FILE NUMBER
?!2 gNTY
ACN
RE¥-lGn? EX AFP (01-0;")
O~-15-ZOOZ
THIEHE HERBERT C
09-II-ZOO0
21 02-0085
CUHBERLAND
01106q67
Amoun~ Remi~ed I
I
HAKE CHECK PAYABLE AND REHIT PAYHENT TO:
REGISTER OF MILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credi~ ~o your account, subei~ ~he upper portion of ~his fore wi~h your ~ax peyeen~.
CUT ALONG THIS LZNE ~'~ RETAIN LONER PORTION FOR YOUR RECORDS *-~
REV-1607 EX AFP (01-OZ) ### INHERZTANCE TAX STATEMENT OF ACCOUNT .~
ESTATE OF THIEME
HERBERT C FILE NO. Z1 02-0085 ACN 01106q67 DATE 0~-15-2002
THIS STATEMENT IS PROVIDED TO ADV/SE OF THE CURRENT STATUS OF THE STATED ACM IN THE NAMED ESTATE. SHO#N BELO#
1S A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE~ AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 01-1~-2002
PRINCIPAL TAX DUE:
PAYMENTS
(TAX CREDITS):
PAYMENT
DATE
OZ-1Z-2002
18.82
RECEIPT
NUMBER
CD000857
DISCOUNT (+)
INTEREST/PEN PAID (-)
.98-
AMOUNT PAID
19.80
IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATZON OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAYMENT IS REgUIRED.
IF TOTAL DUE 1S REFLECTED AS A "CREDIT" (CR),
TOTAL TAX CREDIT 18.82
BALANCE OF TAX DUE .00
INTEREST AND PEN. .05
TOTAL DUE .05
YOU MAY DE DUE A REFUND. SEE REVERSE SZDE OF THIS FORM FOR ZNSTRUCTZONS. )
PAYNENT:
Detach the top portion of this Notice and submit with your payment mede 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: COMMON#EALTH OF PENNSYLVANIA.
REFUND (CR]: A refund of a tax credit, mhich was not requested on the Tax Return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications are available at
the Office of the Register of Nills, any of the Z3 Revenue District Offices or free the Department's Z4-hour
answering service for forms ordering: 1-800-362-20S0; services for taxpayers with special hearing and / or
speaking needs: 1-800-4q7-3020 (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 Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone
(7173 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedant's death, a five percent (52) discount
of the tax paid is allowed.
PENALTY:
The 152 tax amnesty non-participation penalty is computed on the total of the tax end 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 l, 1982 bear interest at the rate of
six (62) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 will bear interest et 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 2002 are:
Year Interest Rate Daily Interest Factor Year Interest Rata
Daily Interest Factor
1982 202 .000548 1992 92 .000247
1983 162 .000q38 1993-1994 72 .000192
1984 112 .000301 1995-1998 9X .000247
1985 13~ .0003S6 1999 72 .O00XDZ
1986 X0~ .O00ZTq 2000 82 .000219
1987 92 .O00Zq7 ZOOZ 92 .O00Zq7
1988-1991 112 .000301 ZOOZ 62 .O00lSq
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DA/LY 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.
BUREAU OF ZNDTVZDUAL TAXES
TNHERTTANCE TAX D'rVISTON
DEPT. 280601
HARRZSBURE, PA 17128-06al
COMMONNEALTH OF PENNSYLVANZA
DEPARTMENT OF REVENUE
ZNHERZTANCE TAX
STATEHENT OF: ACCOUNT
'O2 APR 19
HERBERT C THTEME JR
15 MANOR DR
MECHANTCSBUR$ PA
RE¥-1~07 EX AFP gO1-02)
DATE 0q-15-2002
~ ESTATE OF THIEME HERBERT
DATE OF DEATH 09-22-2000
FZLE NUMIIER 21 02-0085
, f,/ :~(IUNTY CUMBERLAND
ACH 01106q68
Amoun~ Remi~ed
MAKE CHECK PAYABLE AND REM'rT PAYMENT TO:
C
REGISTER OF HILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credi~ ~o your account, submi~ ~he upper por~Lon of ~hLs fore wi~h your ~ex peyeen~.
CUT ALONG THZS LZNE I~* RETAZN LONER PORTZON FOR YOUR RECORDS
REV-1607 EX AFP (01-02) ~## ZNHERZTANCE TAX STATEMENT OF ACCOUNT
ESTATE OF THIEME
HERBERT C FZLE N0.21 02-0085 ACH 01106q68 DATE 0q-15-2002
THZS STATEMENT ZS PROVZDED TO ADVZSE OF THE CURRENT STATUS OF THE STATED ACH ZN THE NAMED ESTATE. SHO#N BELOW
ZS A SUMMARY OF THE PRZNC~PAL TAX DUE~ APPLZCAT~ON OF ALL PAYMENTS, THE CURRENT BALANCE~ AND, IF APPLZCABLE,
A PROdECTED INTEREST FZGURE.
DATE OF LAST ASSESSMENT OR RECORD ADdUSTMENT: 0~-11-2002
PRINCIPAL TAX DUE:
PAYMENTS (TAX CREDITS):
.00
PAYMENT RECEIPT DISCOUNT ¢+)
DATE NUMBER INTEREST/PEN PA~D ¢-) AMOUNT PAID
ZF PAZD AFTER THZS DATE, SEE REVERSE
S/DE FOR CALCULATZON OF ADDZTZONAL ZNTEREST.
( ZF TOTAL DUE ZS LESS THAN $1,
NO PAYMENT ~S RE~LI[RED.
ZF TOTAL DUE 1S REFLECTED AS A 'CREDIT' (CA),
TOTAL TAX CREDZT .00
SALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
YOU MAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORM FOR TNSTRUCTTONS. )
PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
-- ]f RESIDENT DECEDENT make check or money order payable to: REGISTER OF ~/ILLS, AGENT.
-- if NON-RES]DENT DECEDENT make check or money order payable to: COMMONNEALTH OF PENNSYLVANIA.
REFUND (CR): A refund of a tax credit, which was nat requested on the Tax Return, may be requested by completing an
"AppZicetion for Refund of PennsyZvanie Inheritance and Estate Tax" (REV-1313). Applications ara available et
the Office of the Register of Wills, any of the Z$ Revenue District Offices or from the Department's ]4-hour
answering service for forms ordering: 1-800-56Z-lOS0; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-50Z0 (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 Review Unit, Dept. 280601, Harrisburg, PA ]71ZS-O6g], phone
(717) 787-6505.
DZSCOUNT:
]f any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount
of the tax paid is allowed.
PENALTY:
The ]Sg tax amnesty non-participation penalty is computed on the tote! of the tax and interest assessed, and not
paid before January ]8, [996, 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 (]) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate cf
six (6Z) percent par 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. Tho applicable interest rates for 1982 through 2002 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily interest Factor
m
1982 ZOZ .000548 199Z 9Z .000247
1983 16X .000q58 1993-1994 7X .000192
1984 Z1Z .O00~Ol 1995-1998 9Z .000247
1985 15Z .000556 1999 7Z .O0019Z
1986 1DZ .000Z74 ZOO0 82 .000Z19
1987 9Z .000247 ZOO1 9Z .000247
1988-1991 llZ ,OO05Ol ZOOZ 6Z .000164
--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 tho date of the assessment. If payment is mede after the interest computation date shown on the
Notice, additional interest must be calculated.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 180601
HARRISBURG, PA 17118-0601
VICKY A TRIMMER
$q01 N FRONT ST
HBG
COHHONNEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSENENT) ALLO#ANCE OR DISALLONANCE
OF DEDUCTIONS AND ASSESSNENT OF TAX
REV-16¢i7 EX AFP
DATE
ESTATE OF
DATE OF DEATH
F'rLE NUHBER
'02 tiPR ]p !':~? :] t~OUNTY .... ACN
PA 1711j)~=~)950
Oq-15-ZOOZ
BONERS
06-16-200!
11 02-0250
CUMBERLAND
101
JAHES G
Amount Ree'i ttad
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LZNE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~
REV-Z547 EX AFP (01-02) NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLONANCE OR
DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF BONERS JAHES GFZLE NO. 21 02-0250 ACN 101 DATE OR-15-ZOOZ
TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATZON CONCERNING FUTURE INTEREST ' SEE REVERSE
APPRAZSED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) .00
2. Stocks and Bonds (Schedule B) (2) 689.6~
:5. Closely Held Stock/Partnership Interest (Schedule C) ($). . O0
q. Nortgages/Notes RaceAvable (Schedule D) (~,} . O0
5. Cash/Bank DeposAts/NAsc. Personal Property (Schedule E) (5) 1 / 000. O0
6. JoAntly Owned Property (Schedule F) (6) .00
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTTONS AND EXEHPTIONS:
9. Funeral Expenses/Adm. Costs/MAsc. Expanses (Schedule H) (9)
10. Debts/Hortgage LlabAIAtAes/LAens (Schedule Z) (10) 1;850.~0
11. Total Deduct/OhS (11)
12. Net Value of Tax Return (12)
NOTE: To insure proper
cradAt to your account,
submAt the upper portAon
of thAs form w/th your
tax payment.
fi$/lqO.81
(s) qq,850.q5
12,855.55
l~.&&5.q~
50,16q.50
15.
lq.
NOTE:
Char/table/Governmental Bequests; Non-elected 911:5 Trusts (Schedule J) (13)
Net Value of Estate Sub~act to Tax (lq)
Zf an assesseent was issued previousZy, lines 14, 15 and/or 16, 17,
reflect flgures that include the total of ALL returns assessed to date.
.00
50,16q.50
18 and 19 #ill
(15) 50,16q.50 X O0 = .00
(16) .00 x Oq5= .00
(17) .00 x 12 = .00
(18) .00 x 15 = .00
(19)= . O0
ASSESSHENT OF TAX:
15. Amount of L/ne lq at Spousal rata
16. Amount of L/ne lq taxable at LAnaal/Class A rata
17. Amount of L/ne lq at Sibl/ng rata
18. Amount of LAne lq taxable at Collateral/Class B rata
19. Principal Tax Due
TAX CREDITS:
PAYMENT RECEIPT DZSCOUNT (+J
DATE NUMBER INTEREST/PEN PAID (-)
ANOUNT PAZD
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
ZF PAID AFTER DATE ZNDZCATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
.00
.00
.00
.00
( XF TOTAL DUE ZS LESS THAN $1) NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A 'CREDIT' (CR), YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORN FOR ZNSTRUCTZONS.)
RESERVATION=
Estates of decedents dying on or before December IZ, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class S (collateral) beneficiaries of the decedent after the expiration of any estate far
life or for years, the Commonamalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the laaful Class B (collateral) rate on any such futura interest.
PURPOSE OF
NOTICE:
PAYHENT:
REFUND (CR):
OBJECTIONS:
ADNZN-
ISTRATZVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section ZlfiO of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit aith your payment to the Register of Hills printed on the reverse side.
--Hake check or money order payable to: REGZSTER OF #ZLLS, AGENT
A refund of a tax credit, ahlch was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications are available at the Office
of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special Z4-hour
answering service for fores ordering: 1-800-362-2050; services for taxpayers aith special hearing and / or
speaking needs: 1-800-447-5020 (TT 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 aithin sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZ1, Harrisburg, PA 171ze-ioZI, 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 bm addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. lB0601, Harrisburg, PA 17liB-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the dacedent°s death, a five percent (SZ) discount of
the tax paid is allowed.
The lSZ 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 ~ould 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 (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January l, 1982 bear interest at the rate of
six (62) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January l, 1982 mill bear interest at a rate which mill vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2002 ara:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 20Z .D00548 1992 92 .000247
1985 16Z .000438 1993-1994 72 .000192
1984 11Z .000501 1995-1998 92 .000247
1985 ISZ .000556 1999 7Z .00019Z
1986 IOZ .000274 2000 BZ .000219
1987 9Z .000247 2001 9Z .000Z47
1988-1991 112 .000501 2002 62 .000164
--Xntmrest is calculated as follo~s:
TNTEREST = BALANCE OF TAX UNPA1'D X NUNBER OF DAYS DELZN~IUENT X DAXLY 'rNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent mill 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 caXculatad.