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Home My WebLink About04-0243"DUREA~J OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 180601 HARRISBURG) PA 17128-0601 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF ZNHERZTANCE TAX APPRAZSEMENT, ALLOgANCE OR DZSALLOgANCE OF DEDUCTIONS AND ASSESSHENT OF TAX '04 /~?i:~26 °'I :.T:i6 ROBERT C SAIDIS SAIDIS ETAL 2109 MARKET ST CA.P .ILL DATE Oq-26-ZOOq ESTATE OF HAMILTON DATE OF DEATH 12-11-2003 FILE NUHBER 210q-O2q3 COUNTY CUHBERLAND ACN 101 Amount MARGARET HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLTSLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTZONS AND ASSESSHENT OF TAX ESTATE OF HAHILTON HARGARET I FILE NO. 21 0~-02~3 ACN 101 DATE 0~-26-200~ TAX RETURN gAS: ( ) ACCEPTED AS F/LED (X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Reel Estate (Schedule A) (1) 2. Stocks end Bonds (Schedule B] (2) 5. Closely Held Stock/Partnership Interest (Schedule C) ($) q. Mortgages/Notes Receivable (Schedule D) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Tote1 Assets APPROVED DEDUCTIONS AND EXEHPTIONS: 9. Funeral Expenses/Ada. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule 1) (10) 11. Total Deductions 12. Net Value of Tax Return .00 .00 .00 .00 .00 31/115.00 .00 (8) 10,335.80 .00 NOTE: To insure proper credit to your account, submit the upper portion of this fore with your tax payment. 15. lq. NOTE: ASSESSHENT OF TAX: 15. Amount of Line lq at Spousal rate 16. Amount of Line lq taxable at Lineal/Class A rate 17. Amount of Line lq at Sibling rate 18. Amount of Line lq taxable at Collateral/Class B rate 19. Prinoipal Tax Due TAX CREDITS: PAYMENT DATE 03-11-200~ 31,115.00 (15) .00 X O0 = .00 (16) 20,779.20 X Off5= 955.06 (17) .00 X 12 = . O0 (18) .00 X 15 = .00 (19)= 935.06 RECEZP1 NUMBER CDOO366q ZF PAZD AFTER DATE INDICATED, SEE REVERSE FOR CALCULATZON OF ADDITIONAL INTEREST. DXSCOUNT (+) INTEREST/PEN PAID (-) q6.75 AMOUNT PAID 929.89 TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 976.6q q1.58CR .00 ql .58CR ( TF TOTAL DUE ZS LESS THAN $1, NO PAYMENT /S REi)U/RED. TF TOTAL DUE /S REFLECTED AS A "CREDI'T" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE S/DE OF TH/S FORM FOR /NSTRUCT/ONS.) Charitable/governmental Bequests; Non-elected 9115 Trusts (Schedule J) (1:3) . O0 Net Value of Estate Subject to Tax (lq) 20,779. Zf an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 reflect figures that include the total of ALL returns assessed to date. (11) ln.335.8§ (12) 20,779.20 RESERVATION: PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decadents dying on or before December 12, 1981 -- if any future 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 Coamonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the laaful Class B (collateral) rate en any such future interest. To fulfill the requirements of Section 11~0 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (71 P.S. Section 91fi0), Detach the top portion ef this Notice and submit with your payment to the Register of Nills printed on the reverse side. --Make check ar money order payable to: REGISTER OF HILLS, AGENT A refund of a tax credit, ahich 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 ara available at the Office of the Register of Nills, any of the 13 Revenue Oistrict Offices, or by calling the special Z~-hour answering service for forms ordering: 1-BO0-361-ZOSO~ services for taxpayers with special hearing and / or speaking needs: 1-800-~47-5010 (TT only). Any party in interest not satisfied with the appraisaaent, alloaance~ or disalloeanca of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --arittan protest to the PA Department of Revenue, Beard of Appeals, Dept. 161011, Harrisburg, PA 17118-1011, 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 171Z8-0601 Phone (717) 787-6505. See page S 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 (2) calendar months after the decedent's death, a five percent (5Z) discount of the tax paid is allowed. T~e 151 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 would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning aith 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, 1982 bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .00016~. AIl taxes which became delinquent on and after January 1, 1981 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 200q are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor /~ 20Z .OO05qB 1988-1991 111 .000501 2001 9g .OOOZq7 1983 16X .000458 1992 91 .0002~7 2002 6Z .00016~ lgBq 111 .000501 1995-199~ 7Z .000191 2002 5Z .000157 1985 131 .000556 1995-1998 9Z .0002~7 200~ ~Z .000110 1986 101 .OOOZ7q 1999 7Z .000191 1987 101 .000274 2000 7Z .000192 --Interest is calculated as fallows: ZNTEREST= BALANCE OF TAX UNPAZD X NUNBER OF DAYS DELTNQUENT X DAZL¥ 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 shown on the Notice~ additional interest must be calculatad. ~EV-1470 EX (6-~8) INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 DECEDEN3~S NAME FILE NUMBER HAMILTON,MARGARET I 2104-0243 REVIEVVED BY ACN Kathryn Harbilas 101 ITEM SCHEDULE NO, EXPLANATION OF CHANGES The value of the estate has been adjusted as the result of the correction of an error in arithmetic, ROW Page 1 CA HP EP CR KO REV-1500 EX + (6-00) D E C E D E N T R E C A P I T U L A T I O N COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT, 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Hamilton Margaret I. DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) 12~1H/1~ 03 07/16/1914 (IF APPL CABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) Hamilton, William P B 4. Limited Estate RL ' I O 6. Decedent Died Testate AC (Attach copy of Will) TK E S ~J 9. Litigation P~ds Reca'vedl 110, NAME Robert C. Saidis FIRM NAME (If Applicable) Saidis, Shuff, Flower & Lindsay TELEPHONE NUMBER 717/737-3405 C O M 1 I 0 OFFICIAL USE ONLY FILE NUMBER COUNTY CODE YEAR NUMBER SOCIAL SECURITY NUMBER 188-07-1662 REGISTER OF WILLS SOCIAL SECURITY NUMBER Supplemental Retum I I 3, ~eH~l~r~,e~j~~ Compromise (date of death after 12-12. 5. BecRitedt Maintained a Living Trust 8. (~'l~hempy of Trust) Spousal Povedy Credit [~ 1 1. Election to tax under Sec. 9 ~l~(~f death between 12-31-91 and 1-1-95) (Attach Sch O) ~i~~ ....................... i~':~':'.ii~'~:~:;~ ........................ .:'~: .......... ~" i~:" %"~'~ ( ~:':i ~ :~':' COMPLETE MAILING ADDRESS 2109 Market St. Camp Hill, PA 17011 None No ! NoA ; 3i,i15.0~ 10,335.80 None (8) OFFICIAL USE ONLY 1',..) · Remainder Retum (d~ pn Federal Estate Tax Return Total Number of Safe Depo (11) 31,115.00 (12) 10,335.80 (13). (14) 20,779.20 1Real Estate (Schedule A) (1) 2Stocks and Bonds (Schedule B) (2) 3Closely Held Corporation, Partnership or (3) Sole-Proprietorship 4Mortgages & Notes Receivable (Schedule D) (4) 5Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6Jointly Owned Property (Schedule F) (6) [~eparate Billing Requested 7Jnter-Vivos Transfers & Miscellaneous Non-Probate Property (7) (Schedule G or L) &Total Gross Assets (total Lines 1-7) 9Funeral Expenses & Administrative Costs (Schedule H) (9) 103ebts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 11Total Deductions (total Lines 9 & 10) 1;~let Value of Estate (Line 8 minus Line 11) 13Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) 14~et Value Subject to Tax (Line 12 minus Line 13I SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 115.00 X .0 0 (15) x .o 45 (16) X .12 (17) X .15 (18) 20,779.20 0.00 929.89 0.00 0.00 15~,rnount of Line 14 taxable at the spousal tax rate, or transfers under Sec. 9116(a)(1.2) 160,rnount of Line 14 taxable at lineal rate 17Amount of Line 14 taxable at sibling rate li~mount of Line 14 taxable at collateral rate 20,664.20 191'ax Due (19) 929.89 Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV- 1500 EX (Rev. 6-00) [~ecedent's Complete Address: 5/HEET ADDRESS 4768 Brian Road CITY Mechanicsbur8 Tax Payments and Credits: 1.Tax Due (Page 1 Line 19) 2Credits/Payments A. Spousal Poven7 Credit B. Prior Payments ¢. Discount STATE I pA ZIP 117050 (1) 929.89 Total Credits ( A + B + C ) (2) 0.00 3Jnterest/Penalty if applicable D. Interest E. Penalty Total Interest/Penalty ( D + E ) (3) 0o 00 4if 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 ref-nd (4) 0.00 5if Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 929.89 A. Enter the interest on the tax due. (SA) 0.00 S. Enter the total of Line 5 + 5A. This is the MALANCE DUE. (SB) 929.89 Make Check Payable to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS 1Did decedent make a transfer and: Yes No a. retain the use or income of the propen'y transferred; ......................... [~ [~1 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? ................... 2If death occurred after December 12, 1982, did decedent transfer property within one year of death without receiving adequate consideration? ................................ [~ ~ 3Did decedent own an "in trust for" or payable upon death bank account or security at his or her death? .............................................. F'-] ~-~ 4Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ................................ r-~ ~1 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. SIGNATURE OF PERSON RESPONSIBLE FpR FILING RETURN Nancy C. Saidi s ~/~~ 322 Meadow Dr. ~ffOf~-~ .................... SIGNA~REOF TATIVE Saidis, Shuff, Flower & Lindsay ................................ C~ ~11, P~ 17011 For datas of doath on or a~or duly 1, 10~ and ~fom ~anua~ ~, 1005, tho ~x into im~s~ on ~o not valuo o~ tmnsIom to or Ior tho uso of tho su~ivin~ ~uso is 3% [72 ~.8. ~1 ~ {a) (1.~) (i)]. For dales of d~th on or a~,r Oanua~ ~, ~5, tho ~x into im~s~ on ~o not valuo of tmnslom to or Ior tho uso of th~ su~ivin~ s~uso is 0% [72 ~.S. O11 ~ (a) {~.1 ) (ii)]. lbo s~t~o does not ox~mpt a transfor to a su~ivin~ ,~uso from ~x, and tho s~tuto~ mquimmon~ for disolosum of assots and filin~ a t~ return are still applicablo ovon i~ ~o su~ivin~ s~uso is tho only benoficla~. For dates of doa~ on or a~or duly 1,2~: ~o ~ rata im~ on ~o not valuo of tmnsfo~ from a d~oas~ child ~on~-ono goats of a~o or ~oun~or at doath to or for tho uso o~ a natural ~rent, an edoptivo ~mnt, or a stap~rent of ~o ohild is 0% ~2 ~.S. O11~ (a) (~ .2)]. Tho ~x rato im~s~ on tho not wluo of tmnsfom to or for ~o uso of tho d~ont's Iinoal benoficiaries is 4.5%, oxcopt as not~ in 72 ~.S. ~1 ~{~ .2) [72 ~.S. O~ ~O(a)O)]. ~o tax rato im~s~ on tho not valuo o~ tmns~ors to or for ~o uso of tho d~ont's siblings is ~ 2% [72 ~.S. ~ ~ g(a)(l .~)]. ~ siBlin~ is doling, undor 8~tion ~102, as an individual who has at loast oho parent in common with tho dec~ont, wbethor by ~1~ or adoption. REV-1509 EX'+ (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Margaret I. [~amilton SCHEDULE F JOINTLY-OWNED PROPERTY SS# 188-07-1662 12/11/2003 FILE NUMBER If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G. SURVIVING JOINT TENANT(S) NAME ADDRESS RELATIONSHIP TO DECEDENT A.Nancy C. Saidis daughter 322 E. Meadow Dr. Mechanicsburg, PA 17055 JOINTLY-OWNED PROPERTY: LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH ITEM FOR JOINT MADE Include name of financial institution and ban DATE OF DEATH DECD'S VALUE OF account number or similar identifying numbe NUMBER TENANT JOINT Attach deed for jointly-held mai estate. VALUE OF ASSET INTEREST 3ECEDENT'S INTEREI 1 A Merrill Lynch acct. #872-37683 containing: 1200 sh. PPL Corp. at 40.20 48,240.00 50.00% 24,120.00 A 13990 units ML Bank Deposit 13,990.00 50.00~ 6,995.00 money market fund at 1.00 TOTAL (Also enter on line 6, Recapitulation) $ 3 1,1 1 5.0 0 (If more space is needed insert additional sheets of the same size) Copyright (c) 1996 form software only CPSystems, Inc. Form REV-1509 EX (Rev. 1-97) R~EV- 1511 EX ~- (1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Margaret I. [~amilton SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS SS# 188-07-1662 12/11/2003 Debts of decedent must be reported on Schedule I. FILE NUMBER ITEM NUMBER Bo 5. 6. 7. DESCRIPTION =UNERALEXPENSES: Malpezzi Funeral Mome Funeral Luncheon ~,DMINISTRATIVE COSTS: Personal Representative's Commissions Name of Personal Representative(s) Social Security Number(s) / EIN Number of Personal Representative(s) Street Address City State Zip Year(s) Commission Paid: Attorney's Fees Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant Street Address City State Zip Relationship of Claimant to Decedent Probate Fees Accountant's Fees Tax Retum Preparer's Fees Other Administrative Costs Filing fee for tax return TOTAL (Also enter on line 9, Recapitulation) AMOUNT 9,565.80 605.00 (If more space is needed, insert additional sheets of the same size) 0.00 150.00 15.00 $ 10,335.80 Copyright (c) 1996 form software only CPSystems, Inc. Form R E V-1511 EX (Rev. 1-97) REV-1513 EX + (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF Margaret I. Hamilton SCHEDULE J BENEFICIARIES SS# 188-07-1662 12/11/2003 FILE NUMBER NUMBER II. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY I'AXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116(a)(1.2)] Nancy C. Saidis 322 E. Meadow Dr. Mechanicsburg, PA 17055 RELATIONSHIP TO DECEDENT Do Not List Trustee(s) daughter ENTER DOLLAR AMTS. FOR DISTRIBUTIONS SHOWN ABOVE ON LN. 1, qON-TAXABLE DISTRIBUTIONS: ~. SPOUSAL DISTRIBUTIONS UNDER SEC, 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS AMOUNTORSHARE OF ESTATE jr. owner of Merrill Lynch account THRU 18~ AS APPROPRIATE~ ON REV 1500 COVER SHEET TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $ 0.00 (If more space is needed, insert additional sheets of the same size) Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1513 EX (Rev. 9-00) 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. REV-1162 EX(11-96) CD 003664 SAIDIS ROBERT C 26 W HIGH STREET CARLISLE, PA 17013 .... ~--- fold ESTATE INFORMATION: SSN: 188-07-1662 FILE NUMBER: 2104-0243 DECEDENT NAME: HAMILTON MARGARET I DATE OF PAYMENT: 03/11/2004 POSTMARK DATE: 00/00/0000 COUNTY: CUM BERLAN D DATE OF DEATH: 12/11/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $929.89 *REMARKS: ROBERT C SAIDIS, ESQ CHECK# 11 7 SEAL TOTAL AMOUNT PAID' $929.89 INITIALS: AC RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDIVIDUAL TAXES TNHERTTANCE TAX DTVTSZON DEPT. Z80601 HARRISBURG, PA 17128-0601 CONMONNEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF ACCOUNT REV-1607 EX AFP (01-03) ROBERT C SAIDIS SAIDIS ETAL 2109 HARKET ST CAMP HILL PA 17011 DATE 05-Z4-ZO0~ ESTATE OF HAMILTON DATE OF DEATH 1Z-11-2005 FILE NUMBER 21 COUNTY CUMBERLAND ACN 101 Amoun'l: Rem'i 'l:'l:ed MARGARET I HAKE CHECK PAYABLE AND RENIT PAYMENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 1701:5 NOTE: To Ansure proper cred/~ ~o your account, submi~ ~he upper portion of ~his fore wi~h your ~ax pmyeen~:. CUT ALONG THIS LZNE ~ RETAZN LONER PORTZON FOR YOUR RECORDS '~1 ESTATE OF HAHILTON HARGARET I F/LE NO. 21 O~-OZ~:5 ACN 101 DATE 05-Z~-200q TH/S STATEMENT TS PROV/DED TO ADV/SE OF THE CURRENT STATUS OF THE STATED ACN TN THE MANED ESTATE. SHONN BELO# TS A SUMMARY OF THE PR/NC/PAL TAX DUE, APPL/CAT/ON OF ALL PAYMENTS, THE CURRENT BALANCE, AND., ZF APPL'rCABLE, A PROJECTED /NTEREST F/GURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 04-19-200~ PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS CTAX CREDITS): 9:55.06 PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 05-10-200~ CD00:566~ REFUND ~6.75 .00 ZF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADD/TZONAL INTEREST. ( ZF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE ZS REFLECTED AS A 'CRED/T' (CR), 92~.89 ~' TOTAL TAX CREDIT 9:55.06 BALANCE OF TAX DUE .00 XNTEREST AND PEN. .00 TOTAL DUE .00 YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS 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. -- If RESIDENT DECEDENT make check or money order payable to: RESISTER OF #ILLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONNEALTH OF PENNSYLVANIA. REFUND (CA): 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" (REV-1315). Applications are available at the Office of the Register of Nills, any of the Z3 Revenue District Offices or from the Department's Zq-hour answering service for forms ordering: 1-BOO-36Z-ZOSO~ services for taxpayers with special hearing and / or speaking needs: 1-800-q~7-30Zg (TT REPLY TO: guestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individua! Taxes, ATTN: Post Assessment Review Unit, Dept. ZB0601, Harrisburg, PA lTlZB-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 (SI) 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 lB, 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, 198g bear interest at the rate of six (6Z) percent per annum calcuIated at a daily rate of .00016q. All 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. The applicable interest rates for 1962 through 2004 are: Interest Daily Interest Daily Interest Year Rate Factor Year Rate Factor Year Rate 198Z ZOZ .0005~8 1988-1991 llX ,000301 ZOO1 9X 1983 16Z .000438 199Z 9Z .0002q7 ZOOZ 6Z 198q llZ .000301 1993-199fi 72 .O0019Z ZOO3 5Z 1985 132 .000356 1995-1998 92 .000247 2004 ~g 1986 102 .O00Z7q 1999 72 .00019Z 1987 92 .O00Zq7 ZOO0 8Z .O00Z19 Daily Factor .000Z47 .00016q .000137 .000110 --Interest is calculated as follows: XNTEREST = 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.