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HomeMy WebLinkAbout02-0165PETITION FOR PROBATE and GRANT OF LETTERS also known as To: , Deceased. Social Security No. ,; ~ ._~ ~ / .~ ~ (-/ Register of Wills for the County of CUMBERLAND Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of a~e or older an the excc_uti~l~' in the last will 6f the above decedent, dated ~J~ ~ tx t~ .-'Y'-'-'-'-'-'-'-~ I t4 (~ ~0 and codicil(s) dated '~ '" °2~c>/v~-~ in the named ,19__ (state relevant circnmstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in //~'J./~ ~_~'~ ~/~ ~ County, Pennsylvania, with hlJ~ last family or principal residence/~t' /,~0~-~ ~-/f/3 //c~ /~ ~/~ (list street, number and muncipality) Decend~ff,e~t, then ~ ~ years of age, died /'~/~ ,~.t // -':~ ~ ,-t~.d.D [, at . ../r~-O/D ~o Except as follows, decedent did not marry, was not divorced and did not have a child born or adopted after execution of the will offered for probate; was not the victim of a killing and was never adjudicated incompetent: Decendent at death owned property with estimated values as follows: (If domiciled in Pa.) All personal property (If not domiciled in Pa.) Personal property in Pennsylvania (If not domiciled in Pa.) Personal property in County Value of real estate in Pennsylvania situated as follows: WHEREFORE, petitioner(s) respectfully request(s) the probate of the last will and codicil(s) presented herewith and the grant of letters (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) theron. I OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA ~ ss COUNTY OF CUMBERLAND Thc petitioner(s) above-named swear(s) or affirm(s) that the statements in the foregoing petition are truc and correct to the best, of thc knowledge and belief of petitioner(s) and that as personal reprcsen- tative(s) of thc above decedent petitioner(s) will well and truly administer the,,estate according to law. Sworn to or affirmed and subscribed ~- ~,~/ before me this __ 7th day of , FEBRUA~RY ' 2002 ~ No. ~1-~o?- I~ Estate Of JOHN A"S~BV/[DIA:~SR , Deceased DECREE OF PROBATE AND GRANT OF LETTERS AND NOW FEBRUARY 13 ;_2D__02_._._Xg9~X , in consideration vi' ',-he petition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated JUNE 25: 1996 described therein be admitted to probate and filed of record as the last will of JOHN A SALVADIA SR ; and Letters TESTAMENTARY SARAH L BALVADIA are hereby granted to FEES Probate, Letters, Etc .......... $ 25.00 Short Certificates(1) .......... $ 3.00 N~Rg~n~3~9~k · E.XTt~A..PAGES $ 3. O0 JCP $5.00 TOTAL __ $ 36.00 Filed ....... .F.E.B..R.U..A.R.¥..7. ,...2.0. O ;2. ..... mailed to executor on 2-13-02 ATTORNEY (Sup. Ct. I.D. No.) ADDRESS PHONE his is to certify that the information here given is correctly copied fi'om an original certificate of death duly filed with me as I.oc,~l R6gistrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. WARNING: It is illegal to duplicate this copy by photostat or photograph. Fee for this certificate, $2.00 P 7421301 No. .... ~L~fl/ReSist ra~-~ ~7 Date .,, Cumberland ,,,~ Sales RepresentatiVe Food Service .,~ Camp Hill PA 17011 ~,.~,,e COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF HEALTH * VITAL RECORDS CERTIFICATE OF OEATH · John A. Salvadia. Sr. . Mate ,. !72 -- 32 -- 1554 ,. April 28, 2001 i : / Sen19 1940 i Harrisburg PA / I ~ lC. ~' ' ,z ' Ik. I ~ East Pennsboro T~. 1~ 1205 Mal ard Rd ,~'~ .... ,o White Sarah Stahr :m[,.s,,~,~., Edith Marinelli ~. Sarah Sal~dia ~. 12~ Mallard Rd ~amn H I. PA 17011 ~ ~'~ ~ ,,~. May 1, I ,,,. Han~burg. PA 17109 ,,~ 2001 ,,,. East Harrisburg Cemete~ I I 21-02-165 ]i Last Will and Testament 14tll County of ~, State of PFI, NN~¥T,VANTA .... I*11 o~,ouna mL-,a, ~d n.~ ~c~g ~der d~ess, menace, ~aud, or ~due h'eflue~ce of [~[1 any person do hereby m~e, pub~sh ~d declare ~s ~~ent my last W~ and [~l[ Test~ent ~d do hereby revoke ~y and ~1 o~er W~ ~d C~s heretofore made ~T: I order and ~ect ~at my just deb~ ~d ~er~ e~enses~ expe~es ~or ad~s~a~on of my estate and any ~eht~ce, State or F~er~ ~x~ upon s~d estate, except ~ose, ff any, whch ~e se~ed by mortgage or de~ of ~t, shall ~ p~d as soon after my dea~ as my ~ prac~c~. SECONqD: I am a M~ooTEn Ferson. My spouse is _~&E~n ~. SAT.VADTA and JOHN A SALVADIA .IR & RODNEY J SALVADIA are all my children either natural or adopted. TH/RD: I nominate my spouse a~ Guardian of my minor children. In the event-that my spouse shall predecease m,.: c,~e fails lo serve as such Guardian, then I nominate and appoint NONE Guardian of the person and property of my minor children. ! further ciirect that no bond shah be required. FOURTH: ! hereby make the ~Howing sped~c beques~ · I leave everything to my wife,SARAH. If she should pre- decease me I then-give everythin~ to my two sons, JOHN Jk & ROD to be divided equally between them. FIFTH. ! hereby give, devise and bequeafh aH of the rest and residue of my estate, aH property over which I have power to disp~e t~ .. SARAH L SALVADIA SIXTH: I nominate and appoint SARAH L SALVADIA (my wife) as Executor of this will. In the event that the Executor named above shall predecease me or fails to serve as such Executor of this will, I nominate and appoint JOHN A SALVADIA JR AND RODN]Vy j S~XLW~XnT 7~ as Executor. I further direct that no appoin[ee hereunder shall be required to give ~r~y bond for the faithful performance of their duties. CERTIFICATION OF NOTICE UNDER RULE 5.6(a) Name of Decedent: ~J'~YA ~ ~ ~<] I Iff ~ &/~t~ ~--~ Will No. ~ ~- ~/~ Admin. No. To the Register: I certify ~at notice of (benefici~ intemsO es~te ad~nistration required by Rule 5.6(a) of the O~h~s' Court Rules was served on or mailed to the following benefici~ies of the above-captioned estate on : Nme Address Notice has now been given to all persons entitled thereto under Rule 5.6(a) except Date: Signature Address Telephone( ) Capacity: __ Personal Representative Counsel for personal representative STATUS REPORT UNDER RULE 6.12 NameofDecedent: k J~, ~ ~J ]~ c,~Fb ~'l/'~ ~_1 '~ Date of Death: -'<//--c:,~22 - ~) / Will No.: ~/-' ().~ -/~:~ Admin. No.: Pursuant to Rule 6.1 2 of the Supreme Court Orphans' Court Rules, I report the following with respect to completion of the administration of the above-captioned estate: 1. State whether administration of the estate is complete: Yes [---] 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. 1 is Yes, state the following: ao Did the personal representative file a final account with the Court? Yes _ 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 [-'[ No [--] Date: Co Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this report. Signature Name Address Telephone No. Capacity: [~] Personal Representative [~] Counsel for personal representative Cumberland County - Register Of Wills Hanover and High Street Carlisle, PA 17013 Phone: (717) 240-6345 Date: 3/10/2003 SALVADIA SARAH L 1205 MALLARD RD CAMP HILL, PA 17011 RE: Estate of SALVADIA JOHN ASR File Number: 2002-00165 Dear Sir/Madam: It has come to my attention that you have not filed the Status Report by Personal Representative (Rule 6.12) in the above captioned estate. As per the AMENDMENTS TO SUPREME COURT ORPHANS' COURT RULES, NO. 103 SUPREME COURT RULES DOCKET NO. 1, for decedents dying on or after July 1, 1992, the personal representative or his counsel, within two (2) years of the decedent's death, shall file with the Register of Wills a Status Report of completed or uncompleted administration. This filing will become delinquent on: 4/28/2003 Your prompt attention to this matter will be appreciated. Thank You. Sincerely, cc:~-File Counsel Judge EV-1500 EX (6-00) COMMONWEAL'FH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT OFFiCiAL USE ONE:Y FILE NUMBER COUNTY CODE YEAR NUMBER DECEDENT'S NAME (LAST, FIRST; AND MIDDLE !N~'IAL), DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR) (IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) r--] 1. Original Return [] 2. Supplemental Return [] 4. Limited Estate [] 4a. Future Interest Compromise (date of dealh a~ter 12-12-82) [~6. Decedent Died Testate (Attach copy of WiU) [] 7. Decedent Maintained a Living Trust (Attach copy of Trust) r--~ 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) SOCIAL SECURITY NUMBER THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER [~3. Remainder Return (date of death pdor to 12-13-82) [~5. Federal Estate Tax Return Required 8. Total Number of Safe Deposit Boxes [~11. Election to tax under Sec. 9113(A) (Attach Sch O) FIRM NAME (If Applicable) COMPLETE MAILING ADDRESS /,~/,-~ 1. Real Estate (Schedule A) (1) 2. Stocks and Bonds (Schedule B) (2) 3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) 4. Mortgages & Notes Receivable (Schedule D) (4) 5. Cash, Bank Deposits & Miscellaneous Personal Property (5) (Schedule E) 6. Jointly Owned Property (Schedule F) (6) [~] 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) 13. 14. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subject to Tax (Line 12 minus Line 13) (8) (11) (12) (13) (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 .0_ (15) .0_ (16) .12 (17) .15 (18) (19) 20. [~ Decedent's Complete Address: STREETADDRESS Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount Interest/Penalty if applicable D. Interest E. Penalty (1) Total Credits ( A + B + C ) (2) / 70 // Total Interest/Penalty ( D + E ) 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 If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) Make Check Payable to: REGISTER OF WILLS, AGENT (3) (4) O 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; ...................................... 'i...,~ .............................................. [] [] 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? ................. ..i .................................................. [] [] 2. tf death occurred after December 12, 1982, did decedent transfer properly witlhin one year of death without receiving adequate consideration? ......................................................... :, ................................................... [] [] 3. Did decedent own an "in trust for" or payable upon death bank account or secudty at his or her death? .............. [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ............................................................ (=:.'..:;.:.:i~'~ ........................................... [] IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE 6 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 FO~ FILING,~UR~ ' SIGNATURE OF PREPARER OTHER THAN REPRESENTATIVE ~' DATE ADDRESS For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. §9116 (a) (1.1) (ii) The statute does not exempt a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even 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 stepparent of the child is 0% [72 P.S. §9116(a)(1.2)J. The tax rate imposed on the net value of transfers to or for the use of the decedent's lineal beneficiaries is 4.5%, except as noted in 72 P.S. §9116(1.2) [72 P.S. §9116(a)(1)]. The tax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. §9116(a)(1.3)]. A sibling is defined, under Section 9102, as a individual who has at least one parent in common with the decedent, whether by blood or adoption. REV-1513 EX+ (9-00) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF , FILE NUMBER RELATIONSHIP TO DECEDENT NUMBER NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY Do Not List Trustee(s) ! TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under Sec. 9116 (a)(1.2)] ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET !! NON-TAXABLE DISTRIBUTIONS: A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE 1. B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS 1. TOTAL OF PART I!- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $ AMOUNT OR SHARE OF ESTATE (If more space is needed, insert additional sheets of the same size) STATUS REPORT UNDER RULE 6.12 Name of Decedent: Date of Death: Will No.: 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: 1. State whether administration of the estate is complete: Yes I5~ No [--I /Vo /~SSC~/~ ~7~ ~/'~/~ ~ ~ 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. 1 is Yes, state the following: Did the personal representative file a final account with the Court? Yes'"/ 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 [~ No [-] c. Copies of receipts, releases, joinders and approval of formal or informal accounts may be filed with the Clerk of the Orphans' Court and may be attached to this rep93-t. Date.~ Si~ature v N~e ,/ Capacity: Address Telephone No. Personal Representative Counsel for personal representative BUREAU OF ZNDTVZDUAL TAXES ZHHERTTANCE TAX DTVZS/ON DEPT. 180601 HARRISBURG, PA 17118-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOT/CE OF INHERITANCE TAX APPRA/SEMENT, ALLO#ANCE OR DISALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX RE¥-15¢? EX AFP COl-OS) SARAH L SALVADIA 1205 MALLARD RD CAMP HILL Recorr_~.~<? ,'i~ ~cE~ of DATE Re§~st~/ c~- V?it~s ESTATE OF DATE OF DEATH FILE NUMBER '03 APR28 P3:0§°UNTY ACM PA 170~.d~-<~ ~-,~ .~r~ I O~mbed~n< 7~'h, PA I 04-21-2005 SALVADIA 04-28-2001 21 02-0165 CUMBERLAND 101 JOHN A Amoun{ Rael{'l'ed MAKE CHECK PAYABLE AND REHZT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA I70I$ CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF SALVADZA JOHN AFZLE NO. 21 02-0165 ACM 101 DATE 04-21-2003 TAX RETURN NAS: (X) ACCEPTED AS F/LED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: 1. Real Es{aCe (Schedule A) 2. $. 4. 5. 6. 7. 8. ORIGINAL RETURN (1) S{ocks end Bonds (Schedule B) (2) Closely Held S{ock/Per{nership In{eras{ (Schedule C) ($). Mortgages/No{es Receivable (Schedule D) (~). Cash/Bank Depos~{s/Hisc. Personal Proper{y (Schedule E) (E). Join{ly O~nad Proper{y (Schedule F) (6). Transfers (Schedule G) (7) To{el Asse{s APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expansas/Adm. Cos{s/Misc. Expenses (Schedule H) 10. Deb{s/Nor{gage Liabili{ias/Liens (Schedule I) 11. To{al Deduc{ions 12. Ne{ Value of Tax Re{urn 15. 1~. (9) (10) Chari{eble/Governmen{al Bequests; Non-alec{ed 9115 Trus{s (Schedule J) Ne{ Value of Es{aCe Sub,ac{ {o Tax .00 .00 .00 .00 .00 .00 .00 (8) .00 .00 (11) (12) (15) (14) NOTE: NOTE: To insure proper cradi{ {o your eccoun{, submi{ {he upper portion of {his form ~i{h your {ex payman{. If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 reflect flgures that include the total of ALL returns assessed to date. .00 .00 .00 .00 .00 ASSESSHENT OF TAX: 15. Aaoun{ of LAne 14 a{ Spousal race 16. Aeoun{ of LAne 14 {axable a{ Lineal/Class A race 17. Aeoun{ of Line 14 a{ Sibling race 18. Aeoun{ of Line 14 {axable a~ Collateral/Class B race 19. Principal Tax Due TAX CREDITS: PAYMENT R~IPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PA~D (-) IF PA/D AFTER DATE INDICATED~ SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. will (15) .00 X O0 = .00 (16) .00 X 045 = .00 (17) . O0 X 12 = . O0 (18) .00 X 15 = .00 (19)= . O0 AMOUNT PAID TOTAL TAX CREDIT I · ALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE .00 .00 .00 .00 ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REgUZRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) RESERVATION: PURPOSE OF NOT[CE= PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 12, 198Z -- 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 Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S. Section 9140), Detach the top portion of this Notice and submit with your payment to the Register of NilIs printed on the reverse side. --Hake check or money order payable to: REGISTER OF NILLSj AGENT A refund cf 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 Mills, any of the Z3 Revenue District Offices, or by calling the special Zq-hour ansaering service for fores ordering: 1-800-36Z-ZOSO; services for taxpayers with special hearing and / or speaking needs: 1-800-447-30Z0 iTT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA l?IZB-10Z1, OR --election to have the matter determined at audit cf the account of the personal representative, OR --appeal to the Orphans' Court. 1982 20X 1985 16Z 1964 llZ 1985 ISZ 1986 IOZ --Interest is calculated as fellows: INTEREST = BALANCE OF TAX UNPAID 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. ZS0601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page S of the booklet "Instructions for Inheritance Tax Return for e Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SZ) discount of the tax paid is alloaed. The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. 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 aith first day of delinquency, er nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 19BE bear interest at the rate of six (62) percent per annum calculated at a daily rate of .00016q. All taxes which became delinquent on and after January 1, 19BZ will bear interest at a rata which mill vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through ZOO3 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor .000548 1987 9Z .OOOg47 1999 7Z .OOOlgZ .00045B 1988-1991 llX .000301 ZOO0 8Z .000219 .000~01 1992 9Z .000247 2001 9Z .000247 · 000356 1993-1994 7Z .00019Z 200Z 6Z .000164 .000274 199S-1998 9Z .000Z~7 2003 5Z .O00IS7 X NUNBER OF DAYS DELINQUENT X DAILY XNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen CIg) days beyond the date of the assessment. If payment is made after the interest computation date sho~n on the Notice, additional interest must be calculated.