HomeMy WebLinkAbout03-0261BUREAU OF INDIVIDUAL TAXES
TNHER/TANCE TAX DTVTSTON
DEPT. 280601
HARRTSBURG, PA 17128-0601
PATRICIA L HALTER
35 S JOHNS RD
CAMP HILL
COMMONHEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF XNHER/TANCE TAX
APPRAXSEHENT. ALLOHANCE OR DISALLONANCE
OF DEDUCTIONS, AND ASSESSHENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
REV-lSd8 EX ~'FP {01-05)
PA 17011.
DATE 02-02-200q
ESTATE OF GEBHART
DATE OF DEATH 12-28-2002
FILE NUMBER C~_..-~..
COUNTY CUHB)~LAND
SSN/DC 207-07-50q0
ACN 03106259
Amoun~ RemA~ed
DOROTHY E
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THXS LINE ~,* RETAIN LONER PORTION FOR YOUR RECORDS *~
REV-1548 EX AFP (01-03)
NOTTCE OF XNHERXTANCE TAX APPRAXSENENT, ALLOHANCE OR DXSALLOHANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 02-02-200~
ESTATE OF GEBHART
DOROTHY E DATE OF DEATH 12-28-2002 COUNTY CUHBERLAND
FILE HO. S.S/D.C. NO. Z07-07-50~0
TAX RETURN HAS: (X) ACCEPTED AS FILED ( ) CHANGED
ACN 03106259
JOINT OR TRUST ASSET ZNFORNATZON
FZNANCXAL INSTITUTION: HAYPOINT BANK ACCOUNT NO. 500059039
TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING C ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 11-16-1998
Account Balance
Percent Taxable X 0.500
Amount Subject to Tax 217.~3
Debts and Deductions - .00
Taxable Amount Z17.R3
Tax Rate X .15
Tax Due 32.61
TAX CREDITS=
q3q.86 NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
HITH YOUR TAX PAYMENT TO THE
REGISTER OF HILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO:
**REGISTER OF HILLS, AGENT."
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
NTEREST IS CHARGED THROUGH OZ-lO-ZOOq
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
TOTAL TAX CREDIT
BALANCE OF TAX DUE
TNTEREST AND PEN.
TOTAL DUE
'rF pAI'D AFTER TI.ITS DATE,, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. a
TF TOTAL DUE *rs LESS THAN $1, NO PAYMENT 1'S REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND.
SEE REVERSE S/DE OF THIS FORM FOR INSTRUCTIONS. )
.O0
3Z.61
.57
33.18
PURPOSE OF
HOTICE~
To fulfill the requirements of Section 21~0 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 91¢0).
PAYMENT:
Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the
reverse side.
-- Hake check or money order payable to: REGISTER OF HILLS, AGENT.
REFUND (CA):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application
far Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of
the Register of Hills, any of the 23 Revenue District Offices or by calling the special Iq-hour answering service
for forms ordering: 1-800-$DZ-ZOSO; services for taxpayers with special hearing and or speaking needs:
1-800-qq7-30ZO (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 sheen on this Notice amy object within sixty (603 days of receipt of
this Notice by:
--written protest to the PA Department af Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--electing to have the 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 Reviea Unit, DEPT. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
Zf any tax due is paid within three ($) calendar months after the decedent's death, a five percent CSX)
discount of the tax paid is allowed.
The 152 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 the the same time period as you mould 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 data of payment. Taxes ehich became delinquent before January l, 1982
bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .00016q.
All taxes which became delinquent on or after January l, 1982 mill bear interest at a rate ahich ail! vary frae
calendar year to calendar year aith that rate announced by the PA Department of Revenue.
The applicable
interest rates for 1982 through 2003 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 ZOZ .O00SqD 1987 9Z .0002q7 1999 72 .000192
1983 162 .D00~38 1988-1991 llZ .000301 ZOO0 82 .O00Z19
1984 llZ .000301 1992 92 .0002q7 2001 92 .0002q7
1985 13Z .000356 1995-199~ 72 .000192 2002 62 .00016¢
1986 102 .00027~ 1995-1998 92 ,O00Zq7 2003 SZ .0001~7
--Interest is calculated as follows:
ZNTEREST= BALANCE OF TAX UNPAZD X NUNBER OF DAYS DELZNQUENT X DAZEY ZNTEREST 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 INDIVIDUAL TAXES
TNHERTTANCE TAX nTVZSTON
DEPT. Z80601
HARRTSI~URG, PA 171ZS-OGal
PATRICIA L WALTER
$5 S JOHNS RD
CAMP HILL
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLO#ANCE
OF DEDUCTIONS, AND ASSESSMENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
REV-].Gd8 EX AFP (01-05)
r~c ..... - r~! DATE OZ-OZ-ZOOq
Rec~i~ ' ' ~i!is ESTATE OF GEBHART
-~ DATE OF DEATH 1Z-Z8-ZOOZ
FILE NUMBER
COUNTY
'04 I~AR-1 A9:34SSN/DC
ACN
DOROTHY
CUMBERLAND
207-07-50q0
05106Z59
Amoun~ Remi'~'lced
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
E
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-15q8 EX AFP [01-03)
NOTICE OF INHERITANCE TAX APPRAZSEMENT~ ALLOWANCE OR DISALLOWANCE OF
DEDUCTZONS~ AND ASSESSMENT OF TAX ON dOINTLY HELD OR TRUST ASSETS
DATE 02-02-200q
ESTATE OF 6EBHART
DOROTHY E DATE OF DEATH 12-28-2002 COUNTY CUMBERLAND
FILE NO. S.S/D.C. NO. 207-07-50q0 ACN 05106259
TAX RETURN WAS: (X) ACCEPTED AS FILED ¢ ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO. 500059039
TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ¢ ) TRUST ¢ ) TIME CERTIFICATE
OATE ESTABLISHED 11-16-1998
Accoun~ Balance
Percent Taxable X 0.500
Amount Sub~ec~ ~o Tax Z17.q~
Debts and Deduct/ohs - .00
Taxable Amount 217.q$
Tax Rate X .15
Tax Due $2.61
TAX CREDITS=
qSq.86 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. MAKE CHECK
OR MONEY ORDER PAYABLE TO:
""REGISTER OF WILLS, AGENT.""
PAYMENT RECEIPT DISCOUNT C+)
DATE NUMBER INTEREST/PEN PAID ¢-) AMOUNT PAID
INTEREST IS CHARGED THROUGH OZ-lO-ZOOq 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
~ 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 MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
.00
52.61
.57
33.18
REV-1162 EX(11-96)
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 0O3616
WALTER PATRICIA L
35 S JOHNS RD
CAMP HILL, PA 17011
........ fold
ESTATE INFORMATION: SSN: 207-07-504.0
i=ILE NUMBER: 2103-0261
DECEDENT NAME: GEBHART DOROTHY E
DATE OF PAYMENT: 03/01/2004
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 1 2/28/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
03106259 $33.18
~;REMARKS'
CHECK# 838
SEAL
TOTAL AMOUNT PAID:
$33.18
INITIALS: JA
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
CONNONgEALTH OF PENNSYLVANIA
BEPARTHENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1543 EX AFP (09-00)
ZNFORHATZON NOTICE
AND
TAXPAYER RESPONSE
FILE NO. 21 ~:~-~ /
ACH 05106259
DATE 05-04-2005
PATRTCIA L ~ALTER
55 S JOHNS RD
CAHP HILL PA 17011
TYPE OF ACCOUNT
EST. OF DOROTHY E GEBHART []SAVINGS
S.S. NO. Z07-07-5040 []CHECKING
DATE OF DEATH 12-28-2002 []TRUST
COUNTY CUMBERLAND []CERTIF.
REHZT PAYHENT AND FORHS TO:
REGISTER OF gILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
#AYPOZNT BANK has provided the Department Hith the information listed baloH which has been used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, you Hera a joint oHnar/baneficiary of
this account. If you feel this information is incorrect, please obtain Hrittan correction from the financial institution, attach a copy
of Pennsylvania. Questions may be answered by calling (717) 787-8SZ7.
COHPLETE PART I ~ELOH ~ ~ ~ SEE REVERSE SIDE FOR FILING AND PAYHENT INSTRUCTIONS
Account No. 500059039 Data 11-16-1998
Established
Account Balance 434.86
Percent Taxable X 50.000
Amount Subject to Tax 217.43
Tax Rate X .15
Potential Tax Duo 32.61
To insure proper credit to your account~ tho
(Z) copies of this notice must accompany your
payment to the Register of gills. Hake check
payable to: "Register of gills, Agent".
NOTE: If tax payments ere made within three
(3) months of the dacadent's date of death.
you may deduct a 5Z discount of the tax due.
Any inheritance tax due will become delinquent
nine (9) months after the date of death.
PART TAXPAYER RESPONSE
A. ~ The above information and tax due is correct.
l. You amy choose to remit payment to the Register of Hills Hith tho copies of this notice to obtain
CHECK a discount or avoid interest, ar you may check box "A" and return this notice to the Register of
ONE ~ Hills and an official assessment Hill be issued by the PA Department of Revenue.
BLOCK J B. [] The above asset has been or Hill be reported and tax paid Hath the Pennsylvania Inheritance Tax return
ONLY to be filed by the decedent's representative.
C. [] The above information is incorrect and/or debts and deductions Hare paid by you.
You must complete PART [] and/or PART [] beloH.
PART Zf you [ndicate a different tax rate~ please state your
relationship to decedent:
TA.Y RETURN - COMPUTATION OF TAX ON jO.TNT/TRUST ACCOUNTS
LINE 1. Data Established I
2. Account Balance 2.
3. Percent Taxable $ ~
q. Amount Subject to Tax q.
S. Debts and Deductions $.
6. Amount Taxable 6
7. Tax Rate 7 ~
8. Tax Duo ~
PART
DATE PAID
DEBTS AND DEDUCTIONS CLAIMED
PAYEE DESCRIPTION AMOUNT PAID
TOTAL (Enter on Line $ of Tax
~ion)
Under penalties of perjury) Z declare that the facts Z have reported above ara true, correct and
e to tho bast of my knowledge and belief. HOME ( ~/2 ) ~ ? ~---~-~'-~ -
TAXPAYER SIGNATURE TELEPHONE NUMBER DATE
GENERAL ZNFORHAT~ON
1. FA/LURE TO RESPOND HILL RESULT ZN AN OFF/C/AL TAX ASSESSNENT with applicable interest based on information
submitted by the financial institution.
Z. Inheritance tox becomes delinquent nine months after the decedent's dote of doeth.
3. A joint account is taxable even though the decodent's name was added as a matter of convenience.
4. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to
death are fully taxable as transfers.
5. Accounts established jointly between husband and eife more than one year prlor to death are not taxable.
6. Accounts held by a decedent "in trust for" another or others are taxable fully.
REPORTING [NSTRUCT[ONS- PART I - TAXPAYER RESPONSE
1. BLOCK A - If the information end computation in the notice are correct and deductions ara not being claimed, place on "X"
in block "A" of Part I of the "Taxpayer Response" section. Sign two copies and submit them with your check for the amount of
tax to tho Register of Nills of tho county indicated. The PA Department of Revenue will issue an official assessment
(Form REV-1548 EX) upon receipt of the return from the Register of Hills.
Z. BLOCK B - If the asset specified on this notice has been or ail1 be reported end tax paid aith the Pennsylvania Inheritance
Tax Return filed by the decedent's representative, place an "X" in block "B" of Part 1 of tho "Taxpayer Response" section. Sign one
copy and return to the PA Oopartment of Revenue, Bureau of Individua! Taxes, Dept ZB060I, Harrisburg, PA lTIZB-060! in the
envelope provided.
5. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check bLock "C" and complete Parts Z end $
according to the instructions below. Sign two copies and submit them eith your check for tho amount of tax payable to the Register
of NilIs of the county indicated. The PA Oeparteent of Revenue Hill issue an officio! assessment (Form REV-lS4B EX) upon receipt
of the return frae the Register of Nills.
TAX RETURN - PART 2 - TAX COHPUTATION
LINE
1. Enter the date the account originally Has established or titled in the manner existing at date of death.
NOTE: For a decedent dying after 1Z/1Z/BZ: Accounts Hhich the decedent put in joint names elthin one (1) year of death are
taxable fuZ1y as transfers. Hoeever, there is an exclusion not to exceed $3,000 per transferee regardless of the value of
the account or the number of accounts held.
If a double asterisk (aa) appears before your first name in tho address portion of this notice, tho $3,000 exclusion
already has been deducted from the account balance as reported by the financial institution.
Z. Enter the total balance of the account including interest accrued to the date of death.
The percent of the account that is taxable for each survivor is determined as folloHs:
A. The percent taxable for joint assets established more than one year prior to the decedant's death:
i DIVIDED BY TOTAL NUNBER OF DIVIDED BY TOTAL NUNBER OF X 100 = PERCENT TAXABLE
JOINT ONNERS SURVIVING JOINT OWNERS
Exasple: A joint asset registered in the name of tho decedent and tee other persons.
! DIVIDED BY 3 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR)
B.The percent taxable for assets created Hithin one year of the decadent's death or accounts coned by the decedent but held
in trust for another individual(s) (trust beneficiaries):
! DIVINED BY TOTAL NUNBER OF SURVIVING JOTNT X lO0 = PERCENT TAXABLE
OWNERS OR TRUST BENEFICTARIES
Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by
the decedent.
1 DIVIOEO BY 2 (SURVTVORS) = .50 X lO0 = 50X (TAXABLE FOR EACH SURVTVOR)
Tho amount subject to tax (line 4) is determined by multiplying the account balance (line 2) by tho percent taxable (line $).
5. Enter the total of the debts and deductions listed in Part 3.
6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) from the amount subject to tax (line 4).
7. Enter tho appropriate tax rate (line 7) as determined below.
Date of Death Spouse Lineal Sibling Collateral
07/01/94 to 12/$1/94
01/01/95 to 06/30/00 OX 6X
07/01/00 to present OX
mThe tax rate imposed on the net value of transfers from a deceased child taenty-one years of age or younger at
death to or for the uso of a natural parent, an adoptive parent, or a stepparent of the child [s OZ.
Tho lineal class of hairs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children
Hhethar or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the
natural parents end their descendents, Hhether or not they have been adopted by others, adopted descendents and their descendants
and step-descendants. "Siblings" are defined as individuals Hho have at least one parent in common with the decedent, ahether by blood
or adopt[on. The "Collateral" class of he[rs includes a11 other beneficiaries.
CLATHED DEDUCTTONS - PART 5 - DE]iTS AND DEDUCTTONS CLATHED
Alloaablo debts and deductions are determined as foLloHs:
A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient
to pay the deductible items.
B. You actually paid the debts after death of the decedent and can furnish proof of payment.
C. Debts being claimed must be itemized fully in Part 3. [f additional space is needed, use plain paper 8 l/Z" x 11". Proof of
payment may be requested by the PA Department of Revenue.
'
PPL Electric
I Utilities
Electric
Service
For:
DOROTHY GEB HART-ESTATE
35 S ST IOHNS RD
CAMP HILL PA 17011
F'mal Bill
PPL Electric Utilities
Customer Service
827 Hausman Rd.
Allentown, PA
18104-9392
1-800-342-5775
www.pplweb.com
Total front Last Bill
Billing Details
Page 3
Amount You Still Owe as of Feb 4, 2003
Current Charges
Charges for - PPL ELECTRIC UTILITIES
Resident/al Rate: RS for Jan 27 - Feb 4
Distribution Charge: Customer Char=e
53 KWH at 1.79600000¢ per KWH
40 KWH at 1.59400000¢ per KWH
Trm~smission Char.oe:
93 KWH at 0.37700000¢ per KWH
Transition Charge:
53 KWH at 1755900000¢ per KWH
40 KWH at 1.38400000¢ per KWH
Generation Charee:
Capacity and ~,ler~v
_3 KWH at 4.96'~_00000¢ per KWH
40 KWH at 4.35900000¢ per KWH
PA Tax Adjustment Surcharge at 1.26000000%
Total PPL ELECTRIC UTILITIES Charges
Other Charges for PPL Electric Utilities
Late Payment Charge
1.73
0.95
0.64
0.35
0.83
0.55
2.63
1.74
0.11
$ 118.82
$ 9.53
$ 0.80
Total of Other Charges
0.80
$118.82
Account Balance
$129.15
i~ J.dI=tO=II~$1H.L ::lAYS
~ 6£'05 68'6]$
iNnomNv ONY ].l.~0
,qe',s sos
.LdI:IO::IE{ S,~3SVHOEInd
('se6-~e4o (s)dep;^odd eo!^~es Je4;o pue uoz!~jeA' sepnloui) ~
'Sl!e~,ep leuo!~!ppe ep!^o-,d seSed 6U!~llO~
$'IVJ.O.L
:DISVg-NON
TIO. L
~)IS~B
Page 4 of 11
717 763-8810-474 65Y
February 18, 2003
last month
last bill - Jan 10 .....$24.54
Amounti'~you paid through Feb 18 .......
Amount! you still owe ..............................
Charges for this month
Our charges .......................... $ -4,65
Call I 800-640-2032 if you have a question
Total for this month ...............................
Total amount you owe - Please pay Immediately
Manage y~r account o~line at www. verizon, com
$24.54
$ -4.65 ,i.
$19.89
Continued
Billing Summary for Service to:
DOROT~Iy GEBHART
35 S ST JOHNS RD
CAMP HILL PA 17011
Rate Classification:
Residential Heating
Billing Period:
01/21/2003 to 02/03/2003 (13 days)
Final Read
Questions?
Call 717-232-1811 or write to U¢I at
PO BOX 13009
Reading, PA 19612-3009
· Your current UGI charges include
State taxes totaling $1.56.
CPT 217 701 4900 13 1
Pa~t Bill Information. UGI Utility
The account balance on your last bill was ............. $ 225.83
Payments ......................................................................... 0.00
Your balance as of 02/05/2003 (due now) ............ ' 225.83
Current Bill Information. UGI Utility ~' . .
Customer Charge ........................................................... 3.71
Commodity Charge ( 47 CCF at S0.60277) ............ 28.33
Distribution Charges ..................................................... 16.51
PA State Tax Sumharge ................................................ --.,
Total Currant Charges - UGI Utili~ ............................ -' -0.08
~~e owed this bill 48.47
$ 274.36
Total Amount Due, Please Pay by Due Date (02/28/200~ ...........................
$ 274.30
4.60~
4'141
3'681
2.76~
2'3°Fit I11-/
'84FIt rlllJ
0.00 ~
Meter Reading Information
Meter Number Previous Reading Present Reading CCF Uead
1229048 3584 (company) 3G31 (final) 47
Memgea from UGI
"Your current price to compare is $ 0.60293/(::CF.
· Your total annual usage is 526 CCF. Your average monthly usage is 43 CCF.
"Help prevent pipeline damage, accidents and service disruptions. If you see someone
digging near your home please call UGI.
Customer Account Information
For Service To: Dorothy Gebharl
35 S SI Johns Rd
Account Number: 24-0639168-6
Premise Number: 24-0377828
: ':~ Billing Period & Meter Information
· ,,: Billing Date: Feb 06, 2003
:~ Billing Period: Jan 10 to Feb 04 (25 days)
:i Next reading on/about: Feb 07, 2003
Rate Type: Residential
Meter readings in current billing period:
Meter Number N044159564 is a 5/8-inch meter.
Present-actual 18910 0
Last-actual 1849 0 0
Gallons used %21
Billing Summary
Prior Balanc= ,
Balance from last bill
Payments pdor to Feb 06, 2003. Thanksl
Total prior belanee, Feb 06, 2003
Current Water Charges
Service Charge
Water Volume ($.005277x 4~00)
STAS PA WC Water 0.07%
DSI - PAWC Charge I. 12%
· Total water charges, Feb 06, 2003
- ---AMOUNT DUE,
2003 HARRISBURG
BUREAU OF ZNDZVZDUAL TAXES
IHHERITAtICE TAX DIVISION
DEPT. Z80601
HARRISBURG, PA 171Z8-0601
CONHONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
ZNHERZTANGE TAX
STATEHENT OF AGCOUNT
'04 ~PR 1
PATRICIA L WALTER
$5 S JOHNS RD
CAMP HILL PA
DATE 03-29-200~
ESTATE OF GEBHART
DATE OF DEATH 12-28-2002
FILE NUMBER 21 03-0261
COUNTY CUMBERLAND
ACN 03106259
Amoun~ Romi~ed
REV-l[07 EX AFP (01-OS)
DOROTHY E
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insurB proper credi~ ~o your account:, submi~ ~:he upper portion of ~his for. wi~h your ~ax payment:.
CUT ALONG THIS LINE ~ RETA'rN LOWER PORT'rON FOR YOUR RECORDS
REV-1607 EX AFP (01-03) ~ INHERITANCE TAX STATEMENT OF ACCOUNT
ESTATE OF GEBHART DOROTHY E FILE NO. 21 03-0261 ACN 03106259 DATE 03-29-200~
THIS STATEHENT ZS PROVTDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACM ZN THE NAHED ESTATE. SHO#N BELON
TS A SUHHARY OF THE PRINCIPAL TAX DUE., APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND., ZF APPLTCABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSHENT OR RECORD ADJUSTMENT: 02-02-200~
PRINCIPAL TAX DUE: ...........................................................................................................................................................................................................................
PAYMENTS (TAX CREDITS)=
32.61
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
03-01-Z00~ CD003616 .57- 33.18
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),
TOTAL TAX CRED'rT
32.61
BALANCE OF TAX DUE .00
INTEREST AND PEN. .07
TOTAL DUE .07
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM 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.
-- Tf RESTDENT DECEDENT make check or money order payable to: REGTSTER OF NTLLS, AGENT.
-- Zf NON-RESZDENT DECEDENT make check or money order payable to: COMMONNEALTH OF PENNSYLVANTA.
REFUND (CR): 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 Znheritanca and Estate Tax" (REV-1313). Applications ara available at
the Office of the Register of Nills, any of the 23 Revenue District Offices or from the Department's Z4-hour
answering service for forms ordering: 1-B00-562-Z050~ services for taxpayers aith special hearing and / or
speaking needs: 1-800-q47-5010 (TT only).
REPLY TO:
questions regarding errors contained on this notice should be addressed to: PA Department of Revenue) Bureau
of Individua! Taxes) ATTN: Post Assessment Review Unit, Dept. ZB06Ol, Harrisburg) PA 171ZB-0601, phone
(7173 787-6505.
DISCOUNT:
If any tax due is paid within three (5) calendar months after the decedent's death, a five percent (SZ) discount
of the tax paid is allowed.
PENALTY:
The ISZ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January [8, 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 (l) 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 (61) percent per annum calculated at a daily rate of .O00[6q. All taxes which became delinquent on and after
January l, 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 198Z through ZOOq are:
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year
19aZ ZOZ .O005qB 1986-1991 IZZ .000301 Z001
1985 161 .000q38 1991 91 .000147 ZOOZ
19Bq 111 .000301 1995-199q 72 .000192 2003
1985 152 .000356 1995-1998 92 .O00Zq7 ZOOq
1986 101 .O00Z7q 1999 7Z .O0019Z
1987 9Z .0001~7 ZOO0 8Z .000119
Interest Daily
Rate Factor
91 .O00Zfi7
6Z .00016~
51 .000137
qZ .000110
--Interest is calculated as follows:
'rNTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DELTNQUENT X DA/LY I'NTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (153 days
beyond the date of the assessment, zf payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 1?liB-n601
MICHAEL C MCBRATNIE
760 CONSTITUTION DR
PO BOX 673
EXTON PA 193ql
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOT/CE OF DETERM.rNATION AND
ASSESSMENT OF PENNSYLVAN.rA
ESTATE TAX BASED ON FEDERAL
CLOS.rNG LETTER
DATE
ESTATE OF
DATE OF DEATH
F.rLE NUMBER
COUNTY
ACN
09-ZO-ZOOq
GREENWALD
06-16-Z003
Z! 0q-0261
CUMBERLAND
ZOZ
Amoun~ Remi'l:i:md
REV-736 EX AFP C01~0~)
EUGENE
MAKE CHECK PAYABLE AND REM.rT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credL~ ~o your account, submi~ ~he upper portion of ~hLs form wi~h your ~ax payment.
CUT ALONG TH'rS LZNE ~'* RETAZN LOWER PORT.rON FOR YOUR F.rLES *~
b-E-V-:'~ ~%- -g ~- -~; ~,--(-~ ~---o-~ ~ ..... ;F;- k~¥g Ei;- -6 P- -o-g Yg-~ ~h-~f ~b-~- 7~-~ -Rg~g gg~g ~Y ............................
OF PENNSYLVANZA ESTATE TAX BASED ON FEDERAL CLOSZNG LETTER ~
ESTATE OF GREENWALD EUGENE FILE N0.21 0q-0261 ACN ZOZ DATE 09-gO-gOOq
ESTATE TAX DETERMINATION
1. Credi~ For S~a~e Death Taxes as Verified
q9,830.6q
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
82,133.7q
.00
Inheritance Tax Assessed by Other States
or Territories of the United Sta~es
(Excluding Discoun~ and/or Interest)
Total Inheritance Tax Assessed
Pennsylvan/a Estate Tax Due
' 8Zz133.7q
.oo
Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federa! Estate Tax Return
7. Add1~onal Pennsylvania Estate Tax Due
.00
TAX CRED.rTS
PAYMENT RECE.rPT DISCOUNT ¢+)
DATE NUMBER INTEREST/PEN PAID ¢-) AMOUNT PAID
~ZF PAID AFTER THIS DATE, SEE REVERSE SIDE
FOR CALCULATION OF ADDITIONAL INTEREST.
TOTAL TAX CRED.rT
I
BALANCE OF TAX DUE
.rNTEREST AND PEN.
TOTAL DUE
(IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REiIUTRED
TF TOTAL DUE TS REFLECTED AS A "CREDIT" (CR), YOU NAY BE
DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
.00
.00
.00
.00
PURPOSE OF
NOTICE~
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
PENALTY:
INTEREST:
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S.
Section 91qO).
Detach the top portion of this Notice and submit eith your payment to the Register of Nills printed on tho
reverse side.
-- Make check or money order payable to: REGISTER OF HILLS, AGENT.
A refund of a tax credit may be requested by completing an "Application for Refund of Pennsylvania
Inharltance and Estate Tax" (REV-1313). Applications arm available at the Office of tho Register of NiXie,
any of the 23 Revenue District Offices or from tho Department's Iq-hour answering service for forms ordering:
L-800-362-2030; services for taxpayers with specie! hearing and/or speaking needs: 1-800-qq7-3020 (TT only).
Any party in interest not satisfied with the assessment of tax as shown on this notice may object within
sixty (60) days of receipt of this Notice by:
--written protest to the PA Department of Revenua~ Board of Appeals, Dept. ZBiOZL, Harrisburg, PA 171ZS-lOZ1,
--electing to have the matter determined at audit of the personal representative, OR
--appeal to tho Orphans' Court
OR
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 1712B-0601,
Phone (717) 787-6505. See page 5 of tho booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) far an explanation of administratively correctable errors.
The 152 tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 16, 1996, the first day after the and of the tax amnesty period. Thls non-participation
penalty is appealable in tho same manner and in the tho same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing
latter becomes delinquent at tho expiration of Dna (1) month from the date the final notice of tho increase
in Federal Estate Tax is received.
Taxes which became delinquent before January 1, 1982 bear interest at tho rate of six (6Z) percent par annum
calculated at a daily rate of .00016q. All taxes which bacaaa delinquent on or after January L, 19BZ 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 1982 through ZOOq are:
Interest Daily Interest Daily Interest Daily
Factor Rate Factor Rate Factor
Year Rate Yea~ Year
1982 ZOZ .0005q8 1988-1991 llZ .000301 2001 92 .0002q7
1963 162 .000q38 1992 92 .000247 ZOOZ 6Z .O0016q
198~ llZ .000301 1993-199q 7Z .O00Z9Z 2003 52 .000137
1985 132 .000356 1995-1998 92 ,O00Zq7 200~ ~Z .O001iO
1966 lOX .00027q 1999 72 .000192
1987 92 .000Z~7 ZOO0 82 .000219
--Intermst is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUHBER 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.