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HomeMy WebLinkAbout02-0185 PETITION FOR PROBATE and GRANT OF LETTERS es,ate oz' ~/~,~ )7~-~/'~/,'~.~. No. ,01-. ~- / also known as t(/s~d ~. l*7,,ve ~s'm,'C To: - Register of Wills for the County of ~o~3e~/~d in the Social Security No. /?~ - ~ '- ~ ~ ,~ceased. Commonwealth of Pennsylvania The petition of the undersigned respectfully represents that: Your petitioner(s), who is/are 18 years of ~e or older an ~ execu~g named inthelast will of the above decedent, dated ~sJzl ] ] ~ ,~~ J ~ 19~ and codlcd(s) dated ~ ~; [ . 1, ]~ ~'~ ~ (state relevant circumstances, e.g. renunciation, death of executor, etc.) Decendent was domiciled at death in B t¢~ D Jw; ~, __~ounty, Peocsylvania, with h e g last family or prinqioal residence at ~ (list street, number and muncipality) D~sepden[, th~n ~~,yegrs of,age, died ,D~,/~ /0 19 ~ . ~ ~ ,, . Excep~ as follows, decedent d~d not marry, was not divorced and did not have a child born or adopted .n~om~e,¢n~:¢~'¢~ ex~tio~ o~?l~ offered ~or pro~a~¢; wa~ not the ~i~,im or a ki.in~ and was =v¢~ adjudi=¢d 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) tho. probate of the last will and codicil(s) presented herewith and the grant of letters ~t~. ~ ~.,~m~__x,.~.~9~,,7t theron. (testamentary; administration c.t.a.; administration d.b.n.c.t.a.) OATH OF PERSONAL REPRESENTATIVE COMMONWEALTH OF PENNSYLVANIA 3 COUNTY OF ~f~.~-la~d f ss 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 represen- tative(s) of the above decedent petitioner(s) will well and truly administer the estate accordi~lg to law. Sworn to or affirme~ and subscribed r- ~~ before me this '/ day of | ~' " Register k , ~ ~- ~ ~~. ~ No. 21-02-185 Estate Of ELSYE ARTERS MACKISSIC A/K/A , Deceased ELSYE A. MACKISSIC DECREE OF PROBATE AND GRANT OF LETTERS AND NOW FEBRUARY 20, ..... Y~_ 2002, in consideration c,i' t-he pe*,ition on the reverse side hereof, satisfactory proof having been presented before me, IT IS DECREED that the instrument(s) dated 08-19-1952 CODICILS DATED-4-1-60,8-4-70-8-9-70 AND 8-31-77 described therein be admitted to probate and filed of record as the last will of ELSYE ARTERS MACKISSIC A/K/A ELSYE A. MACKISSIC ; and Letters TESTAMENTARY are hereby granted to RUTH ANNE SYWULKA N/K/A AS RUTH ANNE MACKISSIC Register of Wills FEES REGISTER OF WILLS OF /~OUNTY OATH OF SUBSCRIBING W~SS codicil (each) a subscribing witness to the will presente~flerewith, (each) being duly qualified according to law, depose(s) and say(s) that ,/' present and saw the , sign the same and t~_ signed as a witness at the testat request of testat..__ in h )ffesence and (in the presence of each other) (in the presence of the other subscribing witness(es))~/ Sworn to or affirmed and~s~ibed before me this // day of (Name) ~ (Address) ~ Register  (NamO (Address~ REGISTER OF WILLS OF/o/~_,~. ~,~_ COUNTY OATH OF NON-SUBSCRIBING WITNESS (each) a subscriber hereto, E-is ?: testator- of (one of that (each) being duly qualified according to law, depose(s) and say(s) that familiar with the signature of ff/.5o. < ,~-/-eaS /'~,a,c ~.k~s to, the subscribing witnesses to) the~ presented herewith and codicil believe~, the signature on the will is in the handwriting of to the best of _~4.~ knowledge and belief. Sworn to or affirmed and subscribed before . me th~s ~ ~ day of .... [Name)~ ~ ~ / ' ~--~:z_~ --'-r~ ....... ' ' Register (Address) I 7 105,112 REV. 8-88 (FEE FOR THIS CERTIFICATE $2.003 WARNING: IT IS ILLEGAL TO ALTER THIS COPY OR TO DUPLICATE BY PHOTOSTAT OR PHOTOGRAPH. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF HEALTH VITAL RECORDS Name of Decedent Date of Birth Place of Ra( Name a Address of Funeral Establishment Part i: (a) (b) (c) Part I1: Birthplace Date of Death Decedent's Address / Number Funeral Director Street Forces? (Yes or No). Between Onset and Death Natural Accident [] Suicide [] Homicide [] Pending Investigation [] Could not be Determined [] Describe how injury occurred: Name and Title of Certifier Address ~//~,-d""" //~ J"~/ ~ ~ t Coroner, M.E.) / This is to certify that the information here given is cor copied from an original certificate of death duly filed with me as Local Registrar. The original certificate will be forwarded to the State Vital Records Office for permanent filing. 22-2~-- " 2529 Barkley Lane Date Received by Local Registrar Harrisburg, ~r~t A~s;~''~ City, IBomugh, Township I, ELSYE ARTERS MACKISSIC, of Haverford Township, Delaware County, Pennsylvania, being of sound and disposing mind, memory and understanding, do hereby make, publish and declare this to be my Last Will and Testament, and do hereby revoke any and all Wills by~ me at any time heretofore made. 1. I order and direct my Executors hereinafter name to pay all my just debts including my funeral expenses as soon after my decease as is convenient. 2. I give and bequeath to my sister, Florence A. Malenke, the sum of One Thousand Dollars (~1,000o00) absolutely, free and clear of any transfer inheritance taxes, federal estate succession taxes. 3. All the rest, residue and remainder of my estate I give, devise and bequeath to my daughter, Ruth Anne MacKissic, ab solute ly. In the event that my said dau~ter, Ruth Anne Mac- Kissic should predecease me, then I give, devise and bequeath the residue of my said estate to my sister, Florence A. Malenke of Parkerford, Pennsylvania. In the event that my said sister, Flore~ A. Malenke is not living, then I give, devise aud bequeath my said estate to her children in equal shares, absolutely. In the event that my said daug~hter is under the age of twenty-one years at the time of my death, I give, devise and be. queath my said residuary estate to my Trustees, hereinafter named in trust, they to invest and reinvest the same and to use the net income therefrom for the support, maintenance and education of my said daughter until at such time she reaches the age 'of twenty- one Tears. at which principal together with any accumulated income thereof to my siste Florence A. Malenke and in the event that my said sister, Florence A. Malenke is not living, then to her children absolutely. In the event my said Trustee shall determine that income received from said trust fund is not suCficient to properly support, maintain and/or educate my said 'daughter, then I author and empower my said Trustees to expend any or all the principal of said trust fund in such amounts and at such times as they deem it necessary. I further authorize and empower my said Trustees to expend the said income or princival directly for the benefit of my said daughter without the intervention of any committee, guardian anyone else in a fiduciary capacity. Not Inlimitation of but in addition to any powers given to fiduciaries under the laws of the Commonwealth of Penn- sylvania, I authorize as follows: A. To retain title to any real estate ~hich I may own at the ti~e of my death so that my said Trustees may provide a home for my said daughter and until she reaches the age of twenty- one years and to pay the carrying charges, upkeep and maintenance of said home from the principal rand/or income of said trust fund. B. To sell, dispose, exchange, lease or partition any or all real estate including my said home at such times as my Trustees deem it necessary and wise to do so. C. To enter into any plan of reorganization, merger consolidation of any corporation of which I own securities at the time of my death. D. To retain any securities which I may own at the Malenke to be the Executrix and guardian of the person of my said daughter while she is under the age of twenty-one years and also co-Trustee together with the National Bank of Pottstown for any trust herein set forth in this, my. Last Will and Testament. In the event that my said sister should p~edecease me, then I appoint my nephews, Jofna Malenke and A. F. Malenke III, to be the Executors and co-Trustees of this, my Last Will and Testament and the guardian of the person of my said daughter. seal this IN WITNESS WHEREOF, l~ day of ~~,A. have hereunto set my hand and SiRed, sealed, published an~ declared by the Testatrix above named, as and for her Last Will and Testament, in the E.,.~ ~~ presence of us, who have hereunto ~L at her request, subscribed our ELS~E ARTB~S MACKISSIC names in her presence and in the presence of each other as witnesses hereto. CODICIL I, BLSYB ARTBRS MACKIS$IC, of Haverford Township, Delaware County, Pennsylvania, being of sound and disposing mind, memory and understanding, Go hereby make, publish and declare this as and for a Coaicil to my Last Will and Testament natea the 19th day of August, A.D., 1952. I. I give anu bequeath to my brother-in-law, Augustus Ferdinand Malenke, Jr., the sum of One Hundred Dollars ($loo.oo) absolutely, free ann clear of any transfer inheritance taxes, federal estate succession taxes. 2. I order and direct that Paragraph 4 of saia Last Wilt and Testament shall be modified so that my sister, Florence A. Malenke, shall be sole Trustee. 3. In all other respects I ratify and confirm my saiu Last ?~ill and Testament. IN WITNBSS WHEREOF, I have hereunto set my hand ann seal this 1st nay of April, A.D., 1960. " f Bcsye Afters MacKissic Signed, sealea, publisheu ana aeclaren by the Testatrix above named, as and for a Coaicil to her Last Will and Testament, in our presence, who at her request and in her presence and in the presence of each other, have sub- scribea our names as witnesses: CODICIL I, ELSYE A. MACKISSIC, of 225 Ivy Rock Lane, Havertown, Pennsylvania, do hereby make this a Codicil to my Last Will and Testament dated the J~/-~ day of 19 1. I hereby appoint my daughter, Ruth Anne Sywulka, to be the Executrix of my Last Will and Testament, in place of my sister, Florence A. Malenke. e Executed this WITNESSES: In all other respects my Will shall remain the same. ~ ~ day of August, 1970. El~ye A. MacKissic I ~1 ~l ~,1 4 ~, ~ ~ PENNSYLVANIA DEPARTMENT OF REVENUE ] FI~E I DEPT. 280601 INHERITANCE TAX RETURN ARRISBURG, PA 17128-0601 RESIDENT DECEDENT I'-- I DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) III DATE Of DEATH (MM-DD-YEAR) I DATE OF BIRTH (MM-DD-YEAR) III (IF APPLIC~,BLE) SUR'~IVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL) '" ~.oo Z LU Z G. LU 0 /'7- SOCIAL SECURITY NUMBER THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER ~/~'. Original Return 6.4. Limited Estate 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 (Attach copy of Trust) [---~ 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95) [~3. Remainder Return (date of death pdor to 12-13-82) DS. 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) TELEPHONE NUMBER 7/7- 77'c/-6 16, 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. T*otal Deductions (total Lines g & 10) 12. Net Value of Estate (Line ~ minus Line 11), 13. COMPLETE MAILING ADDRESS 14. odd. dO OFFI(~ USE ONLY 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) (6) oo. oo (11) 000, O0 (12) O0 (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) x .0 __ (15) 16. Amount of Line 14 taxable at lineal rate x .0 __ (16) 17. Amount of Line 14 taxable at sibling rate x .12 (17) 18. Amount of Line 14 taxable at collateral rate x .15 (18) 19. Tax Due (19) Decedent's Complete Address: . . - STREET ADDRESS 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 zip/,701 ! (1) Total Credits ( A + B + C ) (2) Total Interest/Penalty ( D + E ) (3) 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 (4) 5. 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. (EA), B. Enter the total of Lin; 5 + iA. This is the BAL,~NCE DUE. ~ " (EB) ck Pa e to: REGISTER OF WILLS, AGENT PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS IF THE ANSWER 1. Did decedent make a transfer and: , ;,.. ~. ~. Yes No a. retain the use or income of the property transferred; .......................................................................................... [] E~ b. retain the right to designate who shall use the property transferred or its income; ............................................ [] E~' c. retain a reversionary interest; or .......................................................................................................................... [] E~ 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 adequate consideration? .............................................................................................................. [] E~ 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 Retirement Account, annuity, or other non-probate property which contains a beneficiary designation? ........................................................................................................................ [] ~ 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 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 if 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 parent, or a stepparent 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. §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 an individual who has at least one parent in common with the decedent, whether by blood or adoption. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE B STOCKS & BONDS ESTATE OF All property jointly-owned with right of sunfivorship must be disclosed on Schedule F. FILE NUMBER ITEM VALUE AT DATE NUMBER DESCRIPTION OF DEATH 1. TOTAL (Also enter on line 2, Recapitulation) (If more space is needed, insert additional sheets of the same size) t REV-1511 EX+ (12-99) f~ _ COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL EXPENSES & ADMINISTRATIVE COSTS ESTATE OF FILE NUMBER / Debts of decedent must be reported on Schedule I. ITEM NUMBER DESCRIPTION AMOUNT FUNERAL EXPENSES: 5. 6. 7. 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 ~'J'~,.t+k ~,lkJ~ J"~..~;.S.S~'C..~ Relationship of Claimant to Decedent ~ g~ State '¢~A Zip J'7'~'d Probate Fees Accountant's Fees Tax Return Preparer's Fees 7q. TOTAL (Also enter on line 9, Recapitulation) more space is needed, insert additional sheets of the same size) ~EV-1513 EX + ~1-97) COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE J BENEFICIARIES ESTATE OF FILE NUMBER NUMBER II. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) RELATIONSHIP TO DECEDENT Do Not List Trustee(s) AMOUNT OR SHARE OF ESTATE /oo % ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, 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 B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET (If more space is needed, insert additional sheets of the same size) 1T' BUREAU OF TNDZVZDUAL TAXES INHERITANCE TAX DZVTS/ON DEPT. Z80601 HARRISBURG., PA 171Z8-0601 COMHONWEALTH OF PENNSYLVANZA DEPARTMENT OF REVENUE NOTICE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX REV-I~I7 EX AFP (01-02) RUTH A MACKISSIC 1801 CREEK VIEW CT NEW CUMBERLAND PA ~9170 DATE 04-01-ZOOZ ESTATE OF NACKISS/C DATE OF DEATH 07-10-1991 FZLE NUMBER Z1 0Z-0185 COUNTY CUMBERLAND ACN 101 I Amount RImitted ELSYE A HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THZS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS -~ REV-1547 EX AFP (01-0a) NOTICE OF ZNHERZTANCE TAX APPRATSEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTZONS AND ASSESSMENT OF TAX ESTATE OF MACKISSIC ELSYE A FILE NO. 21 02-0185 ACN 101 DATE 04-01-Z00Z TAX RETURN NAS: { X) ACCEPTED AS FZLED ( ) CHANGED RESERVAT/ON CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds {Schedule B) (2) $. Closely Held Stock/Partnership Interest (Schedule C) ~. Mortgages/Notes Receivable (Schedule D) (~). 5. Cash/Bank Daposits/Hisc. Personal Property (Schedule E) (5) 6. Jointly O~ned Property (Schedule F) (6) 7. Transfers (Schedule G) (7) 8. Total Assats APPROVED DEDUCTIONS AND EXEMPTIONS: 9. FunaraZ Expensas/Ad.. Costs/Hisc. Expenses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule Z) (10) 11. Total Deductions 12. Nat Value of Tax Return O0 400 O0 O0 O0 O0 O0 O0 (8) 8,000.00 .00 (11) (12) 13. 1~. NOTE: ASSESSMENT OF TAX: 15. Amount of Line 1~ at Spousal rata 16. Amount of Line lq taxable at Lineal/Class A rata 17. Amount of Line 1~ at Sibling rata 18. Amount of Line 1~ taxable et Collateral/Class B rata 19. Principal Tax Due tAX CREDITS: PAYHENT Ri~CI~XPT DX$COUNT DATE NUHBER TNTEREST/PEN PATD (-) Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13) Nat Value of Estate Subject to Tax (lq) Zf an assessment was lssued previously, lines 14, 15 and/or 16, 17, reflect figures that include the total of ALL returns assessed to date. NOTE: To insure proper credit to your account, submit the upper portion of this fore with your tax payment. 400.00 IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULAT/ON OF ADDITIONAL INTEREST. n.non.o0 7,600.00- .00 7,600.00- 18 and 19 will (15) .00 x O0 = .00 (16) .00 x 06 : .00 (17) .00 X O0 = .00 (18) .00 x 15 = .00 (19)= . O0 ANOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUEI .00 INTEREST AND PEN. .00 TOTAL DUE .00 ( ZF TOTAL DUE 1S LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE 1S REFLECTED AS A 'CREDIT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS.) RESERVATION: Estates of decadents dying on or before December II, 198Z -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of tho decedent after the expiration of any estate for life or for years, tho Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class S (collateral) rate on any such future interest. PURPOSE DF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To ~ulfill the require.ants of Section Z140 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (7Z P.S. Section 9140). Detach the top portlon of this Notice and submit aith your payment to the Register of Nllls printed on the reverse slde. --Make check or money order payable to: REGISTER OF RILLS, AGENT A refund of a tax credit, whlch was 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 Nills, any cf the Z3 Revenue District Offices; or by calling the special Z4-hour answering service for fores ordering: 1-800-362-2050; services far taxpayers with special hearing and / or speaking needs: 1-800-447-30Z0 (TT only). Any party in interest not satisfied with the appraisement, allowance, or diselloaanca of deductions, or assessment of tax (including discount or interest) as sheen on this Notice must object within sixty (60) days of receipt of this Notice by: --aritten protest to the PA Depart.ant of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171Ia-lOT1, OR --election to have the .attar determined at audit of the account of the personal rsprasentativ., 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 Reviaa Unit, Dept. Z80601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions ~or Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the dacedent's death, a five percent (SI) discount of the tax paid is allowed. Tho ISZ tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid baR)re January 18, 1996, the first day after tho 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 would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes ehich beca.e delinquent before January 1, 1982 bear interest at the rate of six (SI) percent par annum calculated at a daily rate of .000164. All taxes which became delinquent off and after January 1, 19az 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 ZOOT are: Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor 198Z ZOZ .000548 1992 9Z .000Z47 1983 16Z .000438 1993-1994 7Z .O0019Z 1984 Ill 0000301 1995-1998 9Z .000Z47 1985 13Z .000356 1999 7Z .000192 1986 lOZ .000274 2000 82 .000219 1987 9Z .000Z47 2001 9Z .000Z47 1988-1991 Ill .000301 ZOOZ 62 .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUffBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after tho 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 bm calculated.