HomeMy WebLinkAbout02-0123PETITION FOR GRANT OF LETTERS OF ADMINISTRATION
also known as
Deceased.
Social Security No. ? ~,~ %,~ ~- /]~-~'
2t- oa- Iz3
To:
Register of~ills for the
County of(--~_~ ./~_ ~ £~..~..~in the
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older, appLI ¢ ~
for letters of administration
on the estate of
(d.b.n.; pendente lite; durante absentia; durante minoritate)
the above decedent.
Decendent was domiciled at death in ~ t.)~/YI S~ ~'~ L,4/v~ County, Pennsylvania, w, ith
last family or princip~ residence at
Decendent, then ~ ~ ye~s of age, died
Decendent at death owned property with estimated values as folllows:
(If domiciled in Pa.) All personal property $
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $
situated as follows:
Petitioner after a proper search ha
the following spouse (if any) and heirs:
_Name
ascertained that decedent left no will and was survived by
Rela~onshi, p '~z-'-~
THEREFORE, petitioner(s) respectfully request(s) the grant of letters of administration in the
appropriate form to the undersigned.
OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA ~ ss
COUNTY OF ¢OMBRRr.AND
The petitioner(s) above-named swear(s) or affirm(s).that the
statements in the foregoing petition are true and correct to the best
of the knowledge and belief of petitioner(s) and that as personal
representative(s) of the above decedent petitioner(s) will well and
truly administer the estate according to law.,,
Sworn to or affirmed and subscribed f-~_....~ ~_ '~'-~,~-~
before me this 4TH day of ! -
No. 21-02-123
~; '?!! Estate of:~,ae~vu ~ nAuuv,~ , Deceased
AND NOW
GR~NT OF LETTERS OF ADMINISTRATION
i"_5r~FEBRUAR¥ 4 2002 ~X , in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that DALE E MURPH~f
is/are entitled to Letters of Administration, and in accord with such finding, Letters of Administration
are hereby granted to DA1LR R Mf]'RP,q.~~
in the estate of KAqnFIRYlq M D~glI~tRR'7
MAR/Y C/LEb~-/I~ster ofWi st~ ' - ' " - /
FEES
Letters of Administration ..... $ 2 5.0 0
Short Certificates(]) .......... $ 3.0 0
Renunciation ................ $ 5.0 0
BCP $ 5. O0
TOTAL__ $38-00
Filed .. ?.E..B.R..U.A..R.Y...4. .... A.D. :~ 2002
picked up on 2-4-02
ATTORNEY (Sup. Ct. I.D. No.)
ADDRESS
PHONE
RENUNCIATION
21-02-123
The undersigned '~~ ~<~L') / J /'~/~-'~P~I~ of
the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters
be issu~ to .~~,£/5
WITNESS hand this
I
(Address)
(Signature)
(Address)
(Signature)
(Address)
ERT. NO.
WARNING: IT IS ILLEGAL TO ALTER THIS COPY OR
TO DUPLICATE BY PHOTOSTAT OR PHOTOGRAPH.
C)Jht(INWI ~,1 ~H Ol:l:i~!Nq!{¥ ,L&
, l,.. C.~. . .
()'A~.. E,,,: [I~R,, CE:~'CI[:ICZt]tC:~M OF DEATH
T 5048142
December 14, 2001
Dale of lss~le of Yh~s Cerlifico~ion
Name of Decedent ~athryn M. Danner
Sex . _ F_~.m~al_e ........ Social Security No. 193 - 24 - 1135 Date of Death __?e~e~mb~_~_ !.4, 2001
Date of Birth ._,j'_U.t_~__2_0_L_l~9~_'~ ....... Birthplace Dillsburg, York County, Pennsylvania
Place of Death Church of God Home Cumberland County Carlisle Borough Penns Ivania
Race ~_hi~t e .......... Occupation Housewife
Decedent's
Marital Status ___w_._td__o.~e~ ......... Mailing Address
801 N.
Inforrr~ant Mr. Dale E. Murphy
Name and Address of
Funeral Establishment Cocklin Funeral Home,Inc.,
Part I: Immediate Cause
Armed Forces?
Hanover Street
Pa;t it:
(Yes or No) No
Carlisle PA
Funeral Director __Beck~y J.__C~o_c_k_l_i.._n_,_ ._FD
30 N. Chestnut Street, Dillsburg, PA 17019
(a) Sepsis
(b) Urinary Track Infection
Interval Bet'ween
Onsetancl Death
24 hours
days
(d)
Other Significant Conditions
_ CHF, Hypothyroidism, Dementia
Manner of Death
Natural ~(X
Accident '
Suicide r
Homicide
Pending Investigation
Could not be Determined
Describe how injury occurred:
Name ,and Title of Certfier
Address 303 N.
Michael Daniels, MD
Baltimore Avenue, Mt. Holly Springs, PA 17065
(MD., DO..
This is to certify that the information here given is correctly copied from an original certil~cale
of death duly filed with me as Local Registrar. The original certificate wilt be forwarded to ti~e
State Vital Records Office for permanent filing.
December 14, 2001 153 Logan Road, Dillsburg, PA 17019
21-02-123
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Name of Decedent: ]~ ~,,,,.~..,
Date of Death: ~~r:"'t~--~. ,,J ~ ~ /'
Will No.
To the Register:
Admin. No.
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on .
Name
Address
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date: ~ /~5"~
Name ~"~.
Address
Telephone ( )
Capacityt~---_ Personal Representative
~Counsel for personal representative
REV-1500 EX (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
7
FILE NUMBER
YEAR NUMBER
I'--
Z
ILl
LU
LU
I-
Z
U.,I
C~
Z
o
LU
o
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
Danner Kathryn M.
DATE OF DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR)
Dec. 14, 2001 I 7-20-03
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
.~1. Odginal Retum
j--~4. Limited Estate
j"~ 6. Decedent Died Testate (Attach copy of Will)
[~]9. Litigation Proceeds Received
[~2. Supplemental Return
~---] 4a. Future Interest Compromise (date of death after 12-12-82)
[~]7. Decedent Maintained a Living Trust (A~ch copy of Trust)
J~'] 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
~--'~ 3. Remainder Return (date of death pdo~ to 12-13-82)
r-~5. Federal Estate Tax Return Required
__ 8. Total Number of Safe Deposit Boxes
~'-] 11. Election to tax under Sec. 9113{A) (A~ch Sch O)
NAME
Dale E. Murphy
FIRM NAME (IfApplicable)
TELEPHONE NUMBER
717 - 832-0308
COMPLETEMAILINGADDRESS
712 West Elm
Palmyra, Pa.
Street
17078
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal Properly (5)
(Schedule E)
6. Jointly Owned Property (Schedule F) (6)
L-----] Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property (7)
(Schedule G or L)
8. Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (9)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12.. Net Value'of Estate (Line 8 minus Line 11)
!,
0
0
0
0
2,053.22
0
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been
made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13)
OFFICIAL USE ONLY
$ 6,589.56
(8)
$ 2,053.22
- ( pre-paid )
(11)
(12)
(13)
XEX~X~XX
(14)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (a)(1.2)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18, Amount of Line 14 taxable at collateral rate
19. Tax Due
20.
x .12
x ,15
(15)
(16)
(17)
(18)
(19)
SOCIAL SECURITY NUMBER
193 - 24 - 1135
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
Decedent's Complete Address: ---'-'-----
DDRESS Church of God Home'
801 N. Hanover Street _~ZlP
[ClR Carlisle ISTATE Pa. 17013
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1) o
3. Interest/Penalty if applicable
D. Interest
E. Penalty
4. if Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT,
Check box on Page 1 Line 20 to request a refund
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
Total Credits (A + B + C ) (2) O
Total Interest/Penalty ( D + E )
(3) 0
(4)
(5)
(5A)
B. Enter the total of Line 5 + 5A. This is the BAI~ANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
Yes No
1. Did decedent make a transfer and:
a. retain the use or income of the property transferred; .......................................................................................... []
b. retain the right to designate who shall use the property transferred or its income; ............................................ []
c. retain a reversionary interest; or .......................................................................................................................... []
d. receive the promise for life of either payments, benefits or care? ......................................................................
2. If death occurred after December 12, 1982, did decedent transfer property within one year of death
without receiving adeq. u.. ate consideration? .............................................................................................................. []
3, Did decedent own an in trust for" or payable upon death bank account or security at his or her death? .............. [] ~]
4. Did decedent own an Individual Retireme,~t Account, annuity, or other non-probate property which []
contains a beneficiary designation? ......................................................................................................................
IF THE ANSWER TO ANY OF THE ABOVE QUES'[ 7' NS 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 ;ompanying 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.
DATE
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN
3/15/02
ADDERS 712 West Elm Street, Palmyra, Pa. 17078
' D~E
SIGN~UREOFPRE~REROTHERTHANREPRESENTATIVE
ADDRESS -----------
For dates of ch;ath on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. {}9116 (a) (1.1)(i)]. -
For dates of death on or after January 1, 1995, the lax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii)]
The statute does not exemm a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even i
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive paren
or a stepparen[ of the child is 0% [72 P.S. §9116(a)(1,2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4,5%, except as noted in 72_ P.S.
The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P,S. §9116(a)(1,3)]. A sibling is defined, under Section 9102, as
individual who has at least one parent in common, with the decedent, whether by blood or adoption.
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
REV-1508 EX + (1~97) _~
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Kathryn M. Danner
Include the ~roceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorshi must be disc!es_~J on Schedule F.
ITEM
VALUE AT DATE
NUMBER DESCRIPTION OF DEATH
Bank account-cash
TOTAL (Also enter on line 5. Recapitulation)
$ 2,053.22
i$ 2,053.22
(Ifmorespa~isneeded, inse~additionalsh~tsofthesamesize)
C~)MMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Kathryn M. Danner FILENUMBER
NUMBER
I.
II.
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS (include outright spousal distributions)
~ale E. Murphy
Paul S. Murphy
RELATIONSHIP TO DECEDENT AMOUNT OR SHARE
Do Not List Tru~t~(s) OF ESTATE
Son
Son
½ half
½ half
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER. SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART ]! . ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
ON REV 1500 COVER SHEET
O
2,053.22
. (If more space is needed, insert additional sheets of the same size)
REV-1511 EX+ (12-99)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
' SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
Kathryn M. Danner FILE NUMBER
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
5.
6.
7.
FUNERAL EXPENSES:
Cocklin Funeral Home, Dillsburg, Pa.
ADMINISTRATIVE 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 Fees
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City
Relationship of Claimant to Decedent
Probate Fees ·
Accountant's Fees
Tax Return Preparer's Fees
State. Zip
TOTAL (Also enter on line 9, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
$ 6,551 . 56
0
0
38.O0
0
O
$ 6,589.56
Name of Decedent:
Date of Death:
CERTIFICATION OF NOTICE UNDER RULE 5.6(a)
Will No.
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on :
Name
Address
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date:
Signature
Address o7~....-Z_- ~..,~.~ d~_.~w_- ,~ -~
Capacity:
Personal Representative
~.Counsel for personal representative
- IMPORTANT NOTICE
NOTICE OF ESTATE ADMINISTRATION
THIS NOTICE DOES NOT MEAN THAT YOU WILL RECEIVE
ANY MONEY OR PROPERTY FROM THIS ESTATE OR OTHERWISE.
Whether you will receive any money or property will be deter-
mined wholly or partly by the decedent's will. If the decedent
died without a will, whether you will receive any money or prop-
erty will be determined by the intestacy laws of Pennsylvania.
BEFORE THE REGISTER OF WILLS, COUNTY OF CUMBERLAND, CARLISLE, PA
In re Estate of Kathryn M. Danner , deceased,
Estate No.
(Name and Address)
TO:
Please take notice of the death of decedent and the grant of letters to the personal representative(s) named below.
The Decedent , died on the
day of , , at
Pennsylvania.
The Decedent died testate (with a Will); or
The Decedent died intestate (without a Will).
~, The personal representative of the Decedent is
,(name, address and telephone number).
County,
Dale E.Murpby, 712 West Elm Street, Palmyra, Pa. 17078-(717) 832-0308
,., If the Decedent died testate, the will has b~een filed with the Office of the Register of Wills of Cumberland County,
Courthouse Square, Carlisle, Pa. 17013. Phone No. 717-240-6345
If the Decedent died intestate, a Petition for the Grant of Letters of Administration was filed with the Office of the
Register of Wills of Cumberland County, 1 Courthouse Square, Carlisle, Pa. 17013. Phone No. 717-240-6345
A copy of the Will or Petition may be obtained by contacting the Register of Wills and ~mg the charges for duplication.
Name (print)~,~~
^d ress;
TelephoneJ~;:~
Capacity: Personal Representative
Counsel for personal representative
STATUS REPORT UNDER RULE 6.12
Name of Decedent: Kathryn M. Danner
Date of Death: December 14, 2001
Will No. ~;- 0 ~ -- ~ Admin. No.
Pursuant to Rule 6.12 of the Supreme Court Orphans'
Court Rules, I report the following with respect to completion of
the administration of the above-captioned estate:
State whether administration of the estate is complete:
Yes X¥ No
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete:
3. If the answer to No. ! is Yes, state the following:
a. Did the personal representative file a final
account with the Court? Yes X× No
b. The separate Orphans' Court No. (if any) for
the personal representative's account is:
c. Did the personal representative state an
account informally to the parties in interest? Yes XX No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Cerk of the Orphans' Court and may be attached to this report
Date: 3/15~2
s~ Signatur~ -/~-- ~
Dale E. Murphy
~ame (Please type or print)
712 West Elm Street, Palmyva. Pa.
Address 17078
.[717) 832-0308
Tel. No.
Capacity: XX Personal Representative
(MAH:rmf/AM3)
__Counsel for personal
representative
BUREAU OF ZNDIV/DUAL TAXES
TNHER/TANCE TAX DTVZSTON
DEPT. 180601
HARRTSBURG, PA 17118-0601
CONHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOT/CE OF INHERITANCE TAX
APPRAISEHENT, ALLOHANCE OR DISALLO#ANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
DALE E MURPHY
711 W ELH ST
PALMYRA
PA 1Z~8,4:548
REV-lB4? EX AFP COl-02)
DATE 04-29-Z001
ESTATE OF DANNER KATHRYN M
DATE OF DEATH 11-14-200!
FILE NUHBER 21 02-0125
COUNTY CUHBERLAND
ACN 101
Amount Reeitted
HAKE CHECK PAYABLE AND REMIT PAYNENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THZS LZNE ~ RETAZN LOWER PORTION FOR YOUR RECORDS ~
REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLO#ANCE OR
DXSALLOWANCE OF DEDUCTXONS AND ASSESSMENT OF TAX
ESTATE OF DANNER KATNRYN HFZLE NO. 21 02-0125 ACN 101 DATE 04-29-2002
TAX RETURN HAS: (~) ACCEPTED AS FILED ( ) CHANGED SEE ATTACHED NOTICE
RESERVATION CONCERNING FUTURE ZNTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON:
1. Real Estate (Schedule A)
2.
3.
$.
6.
7.
8.
ORIGINAL RETURN
(1)
Stocks and Bonds (Schedule B) (2)
Closely Held Stock/Partnership Interest (Schedule C) (3)
Nortgagas/Notes Receivable (Schedule D) (~)
Cash/Bank Deposits/Hisc. Personal Property [Schedule E) (S)
Jointly Owned Property (Schedule F) (6)
Transfers (Schedule G) (7)
Tote1 Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Hisc. Expenses (Schedule H)
10. Debts/Hortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
15.
lq.
(9)
(10)
Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J)
Net Value of Estate Subject to Tax
2~055.22
.00
.00 NOTE: To insure proper
.00 credit to your account,
.00 submit the upper portlon
.00 of this form with your
tax payment.
.00
(8)
6,589.56
.00
NOTE:
2,055.22
IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADD/TIONAL /NTEREST.
(15) .00 x O0 = .00
(16). .00 x 045 = .00
(17) . O0 x 12 : . O0
(18) .00 X 15 = .00
(19)= . O0
ANOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
( IF TOTAL DUE XS LESS THAN $1, NO PAYHENT 1S REQUIRED.
ZF TOTAL DUE 1S REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.)
ASSESSMENT OF TAX:
15. Amount of Line 1~ at SpousaX rate
16. Amount of Line 1~ taxabXa at Lineal/CXass A rate
17. Amount of Line lq at SibXing rate
18. Amount of Line lq texabXe at ColXetareX/CXass B rata
19. PrincipaX Tax Due
TAX CREDXTS:
PAYNENI RECETPi DTSCOUNT (+j
DATE NUHBER INTEREST/PEN PAID (-)
If an assessment was issued previously, lines 1~, 15 and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
(11)
(12)
(15) . O0
(lq) 4,556. $4-
RESERVATION:
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 1Z, 1982 -- if any futura interest in the estate is transferred
in possession or enjoyment to Class B (cotlatera1) beneficiaries of the decedent after the expiration of any estate for
life or for years, the Coaaoneealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the laaful Class B (collateral) rate on any such future interest.
To RJlfill the requirements of Section ZI¢O of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (7Z 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: REGISTER OF NILLS) AGENT
A refund of a tax credit, ahich ems not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office
of the Register of Hills, any of the 23 Revenue District Offices, or by calling the special [4-hour
ansaering service for forms ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-800-~7-30Z0 (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disalloeance 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:
--eritten protest to the PA Department of Revenue) Board of Appeals) Dept. [8lOll, Harrisburg, PA 171ZS-lOZ1, OR
--election to have the matter determined at audit of the account of the personal rapresentatlva, 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. Z80601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-15Ol) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the decadant's death, a five percent (SI) discount of
the tax paid is alloeed.
The IS[ 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
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 date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (6Z) percent par annum calculated at a daily rate of .00016~. 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. The applicable interest rates for 1982 through ZOO[ are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
m
1982 lOX .0005~8 1992 9Z .O00Z~7
1983 16Z .000438 1993-199~ 7Z .000192
198~ IZZ .000301 1995-1998 92 .0002q7
1985 13Z .000356 1999 7Z .000192
1986 lO[ .O0027~ ZOO0 8Z .O00Z19
1987 9Z .OOOZfi7 2001 9Z .O00Zq7
1988-1991 llZ .000301 ZOOZ 62 .00016~
--Interest is calculated as folloas:
INTEREST = BALANCE OF TAX UNPAID X NUNBER 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 cf the assessment. If payment is made after the interest computation data shown on the
Notice, additional interest must be calculated.