HomeMy WebLinkAbout04-0081COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
FILE NUMBER
-0,4
COUNTY CODE YEAR aUMBER
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
MICHAEL SUMJA
DATE OF 81RTH (MM-DP-YEAR)
11/06/1910
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST. AND MIDDLE INITIAL)
~I. Original Return
,,~4. Limited Estate
~_~ 6. Decedent Died Testate iA ach copy uf Will)
F'~9. Litigation Proceeds Received
~__j2, Supplemental Return
[]4a. Future Interest Compromise (da~e of ceat~ aher 12-12-82)
,17, Decedent Maintained a Living Trust (Attach copy oF Trust)
[]10. Spousal Poverty Credit (date of daa~' be~cceea 12-31~91 and !-1-95)
SOC!AL SECURITY NUMBER
144 -03 - 8583
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
] 3. Remainder Return (date of death prior tc !2-1
[]5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
?-]11. Election to tax under Sec. 9113(A) (Aria
z
NAME
WTT,T.TAM f. Ah'r.~'D
T E""/:~Pt'/ON E NUMBER
717-234-3289
COMPLETEMAILINGADDRESS
125 LOCUST STREET
HARRISBURG, PA 17101
1. Real Estate (Schedule A) (1)
2 Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation. Partnership or Sole-Proprietorsbip (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 Nco-Probate Prope~y
(Schedule G or L)
8 Total Gross Assets (total Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H) (91
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..
-- ~'~3: 51
5,716.98
(7) 49,729.62
5,734.00
3,838.40
Charitable and Governmental Bequests/Sec 9t13 Trusts for which an election to tax has not been
made/Schedu!e J)
Net Value Subject to Tax (Line 12 minus Line 13)
(8)
56: 080.11
(11) 9,572.40
(12) 46,507.71
(13)
(14) 46,507.71
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)
t6 Amount of Line 14 taxable at lineal rate
17 Amount of Line 14 taxable at sibling rate
18 Amoun( of Line 14 taxable at collateral rate
19. Tax Due
46,507.71 x .045
x 12
x 15
20. []
(15)
(16) 2 .. 092. 84.
(17)
(t8)
(19) 2,092.84
Decedent's Complete Address:
STREET ADD~) MOUNT ALLEN DRIVE
CITY MECHANICSBURG STATE PA zip 1 7055
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
Total Credits ( A + B + C ) (2)
3. Interest/Penalty if applicable
D. Interest
E Penalty
Total Interest/Penalty ( D + E ) (3)
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 (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. (SA)
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
(1) 2,092.84
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
1. Did decedent make a transfer and: Yes No
a. retain the use or income of the property transferred; ......................................................................................... ~ []
b. retain the right to designate who shall use the propert, y 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 adequate 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 Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ......................................................................................................................
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 peealUes of pe0ury, i declare that ! have examined this return including accompanying schedules and statemenls and to the besl oi' my knowledge and be iei s true, correct and comp!e~e
Declaration of preparer other than ~he personal representative is based on all information of which preparer has any kao¢.,iedge
SIGNA][URE OF PERSON RESPONSIBLE FOR FILING RETURN
ADDRESS -- _ _ / ~ - ,
SIGNATURE O~ F;RE PA~"~TH E~THi~fJ~E PRESENTATIVE
ADDRESS
DATE / /
/DATE /
For dates of death on or after July !, 1994 and before January 1, I995, 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 paten
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)(t )]
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)1. 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.
SCHEDULE "E"
CASH, BANK DEPOSITS AND
MISCELLANEOUS
PERSONAL PROPERTY
Estate of Michael Sumja File Number
ITEM NUMBER DESCRIPTION VALUE AT DEATH
Wachovia Bank checking account $633.51
1000730656668
TOTAL CASH, $633.51
BANK
DEPOSITS,
MISC.
SCHEDULE "F"
JOINTLY OWNED PROPERTY
Estate of Michael Sumja
File Number
Joint Tenant Name
A. Michael Barry
Sumja
B o
Address
Kohala Mailbox PBM
843
55-3419 Akoni Pule
Hwy
Hawi, HI 96719
Relationship to
Decedent
son
Item Joint Description Total % Decedent
Number and Tenant Property Value Interest Interest
of
Date Made Asset
Decedent
Joint
A CAP Account, 11,433.96 50 $5,716.98
Wachovia
Bank
8884755861
Total $5,716.98
SCHEDULE "G"
TRANSFERS
Estate of Michael Sumja File Number
Item Description of Asset E×c~usion Value of Value of Decedent's
Number Asset Interest
Annuity, Wachovia 49,729.62 $49,729.62
Bank
AIT
Total $49,729.62
Transfe
rs
SCHEDULE "H"
FUNERAL EXPENSES,
ADMINISTRATIVE COSTS AND
MISCELLANEOUS EXPENSES
Estate of Michael Sumja
File Number
ITEM DESCRIPTION AMOUNT
NUMBER
1. Funeral Expense $4,284.20
Stephens Funeral Home
2. Personal Representative
Commission
3. Social Security Number
4. Year Commission Paid
5. Attorneys' Fees $1,250.00
6. Family Exemption Claimant,
Relationship to Deceased
7. Address of Claimant at
Decedent's Death
8. Probate Fees
9. Advertising estate
10. Reserve $175.00
Filing inheritance tax return $25.00
$5,734.20
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES AND LIENS
Estate of Michael Sumja
File Number
ITEM NUMBER
DESCRIPTION
AMOUNT
Dr. Andrew Gould, DMD $175.00
Pharmerica $275.00
Messiah Village Nursing Home $3,360.00
Holy Spirit Hospital $28.40
$3,838.40
SCHEDULE J
BENEFICIARIES
Estate of Michael Sumja File No.
ITEM NUMBER NAME AND RELATIONSHIP AMOUNT OR
ADDRESS OF TO DECEDENT SHARE OF
BENEFICIARY ESTATE
A. Taxable Michael Sumja son 100%
Bequests c/o Kohala
Mailbox #PBM
843
55-3419 Akoni
Pule Hwy
Hawi, HI
96719
ITEM NUMBER NAME AND ADDRESS OF AMOUNT OR SHARE OF
BENEFICIARY ESTATE
A. Charitable
and
Governmental
Bequests
0CT--02--200~ 02:22 PM RF RUSSELL 808 884 5115
AIG Annuity
INSURANCE COMPANY
July 24, 2003
Adler & Adler
Attention: William Adler
125 Locust Street
P.O. Box 11933
Harrisburg, PA 17108-1933
Re:
Deceased:
Contract ~:
Beneficiary:
Michael sumja
F J014005
Michael B. Sumja (son)
Dear Mr, Adler:
We are very sony to learn of the death of Michael Smnja,
We wish to extend our sympathy to his family.
To complete the processing of this claim, please provide the following within the next 60 days:
(X) Return tile enclosed Annuity Claimant Statcmcnt, completed and signed by the
beneficiary(its). Thc Annuity Claimant Statement must be notarized.
(x)
(x)
(x)
The options for thc bcncficiary(ies) are attached. Please indicate on Que,qtion 4 of the
Annuity Claimam Statement which option they prc£er.
Please complete Questions 6 regarding tax infonnation and complete and sibm Question7
regarding tl:e taxpayc:- identification number. Scc page 2 of the A~muity Claimant Statement.
Certified dcath certificate stating the caoses of death. The death certificate must have
raised seal or a colored starnl~
(X) Return Original policy or ~ the contract has been lost or destroyed.
The x, alue' of this policy as of June 29~ 29'03 w~
If you 'have any questions, please call 1-800-424-4990 and speak with a Customer Care Representative.
Sincerely,
dcia ~t~on
Tricia Tyson, Annuity Claim~ Clerk
Annuity Clam~s Department
Enclosures: AIGA 833, AIGA 409, 11058, and AGA CL RET
Annuity Administration
LAST WILL AND TESTAMENT
OF
MICHAEL SUMJA
I, Michael Sumja, of Harrisburg, Pennsylvania, declare this to
be my Last Will and Testament hereby revoking all prior Wills and
Codicils.
ARTICLES
I. I have two children who are now living, whose names are
Michael B. Sumja, of Little River, CA, and Bonita L. Robbins, of
Mechanicsburg, PA. I have no deceased children.
II. The expenses of my last illness and funeral shall be paid
from the funds of my estate.
III. I give to my son, Michael B. Sumja, all of my personal
property.
IV. I give all of the residue of my estate to my son, Michael
B. Sumja.
V. In the event Michael B. Sumja predeceases me, I give the
remainder of my estate to the American Red Cross.
VI.
I have intentionally made no provision for my daughter, Bonita
L. Robbins.
VII. In addition to powers vested in them by law, my Executor and
his successors and assigns shall have the following powers,
applicable to all property held by them, including all property
held for minors, effective without the order of any court and until
actual distribution of all such property:
A. To retain any property received by them including the
stock of any corporate fiduciary acting hereunder;
B. To sell real estate for any purpose, publicly or
privately, for such prices and on such terms as they deem proper,
without liability on the purchasers to see to application of the
purchase monies;
C. To compromise controversies;
D. To distribute in cash or kind or partly in each at
valuations fixed by them; and
E. To hold investments in the name of nominee.
VIII. Ail taxes and interest and penalties thereon payable by
reason of my death with respect to property comprising my gross
taxable estate, whether or not passing under this Will, shall be
paid from the principal of my residuary estate.
IX. I appoint my son, Michael B. Sumja, as Executor of this, my
Last Will and Testament. No fiduciary acting hereunder shall be
required to post bond or enter security in any jurisdiction.
IN WITNESS WHEREOF, I, Michael Sumja, hereunto set my hand
and seal this °~-~ day of ~'¢~\ , 1997, to this
my Last Will and Testament which~ consists of four typewritten
pages.
Michael Sumja
SIGNED, SEALED, PUBLISHED AND DECLARED, by Michael Sumja,
the Testator above named, as and for his Last Will and Testament,
and in the presence of us, who, at his request, in his presence and
in the presence of each other have subscribed our names as
witnesses.
Witness
Witness~
Address j '
COMMONWEALTH OF PENNSYLVANIA
COUNTY OF DAUPHIN
SS.:
I, Michael Sumja, Testator whose name is signed to the
attached or foregoing instrument, having been duly qualified
according to law, do hereby acknowledge that I signed and executed
this instrument as my Last Will, that I signed it willingly and
that I signed it as my free and voluntary act for the purposes
therein contained.
Sworn or affirmed to
Sumja, the Testator, this
1997.
Michael Sumja ~
and acknowledged before me by Michael
'~-q~ day of ~c~
I. farda~r~ Oau~,.A Co;.rm/ PA
Nc~ary ~ublic ~
- 3 -
COMMO~EALTH OF PE~SYLV~IA )
: SS.:
WE, ~o~ ~ /~/~'~. , and
the witnesses ~ho~e ~ame~ ~-signed to the arrayed or foregoing
instrument, being duly qualified according to law, do depose and
say that we were present and saw the Testator sign and execute the
instrument as his Last Will; that the Testator signed willingly and
that he executed it as his free and voluntary act for the purposes
therein expressed; that each of us in the hearing and sight of the
Testator signed the Will as witnesses; and that to the best of our
knowledge, the Testator was at that time Eighteen or more years of
age, of sound mind and under no constraint or undue influence.
Witness
Sworn or affirmed to and subscribed before me by
~/~,/~ _/~ ~ ./_~~/, and Q~~. ~~
witnesses, this ~-
day of ,\
1997.
N~%ry ~u61ic ;
- 4
Register of Wills of County, Pennsylvania
Estate of MICHAEL SUMJA
also known as
INVENTORY
No. R I-0q-Ri
Date of Death 06/29/2003-
, Deceased Social Security No. 144-03-8583
Personal Representative(s) of the above Estate, deceased, verify that the items appearing in the following inventory include all
of the personal assets wherever situate and all of the real estate in the Commonwealth of Pennsylvania of said Decedent, that
the valuation placed opposite each item of said Inventory represents its fair value as of the date of the Decedent's death, and
that Decedent owned no real estate outside of the Commonwealth of Pennsylvania except that which appears in a memorandum
at the end of this inventory. I/We verify that the statements made in this Inventory are true and correct. I/We understand that
false statements herein are made subject to the penalties of 18 Pa. C.S. Section 4904 relating to unsworn falsification to
authorities.
Name of
Attorney:
I.D. No.:
Address:
WILLIAM L. ADLER, ESQUIRE
39844
125 LOCUST STREET
HARRISBURG, PA 17101
717-234-3289
Telephone:
Personal Representative:
WACHOVIA BANK,
(Attach Additional Sheets if necessary)
Description
CHECKING ACCOUNT
Value
633.51
Total: 633.51
NOTE: The Memorandum of real estate outside the Commonwealth of Pennsylvania may, at the electior: of the personal representative, include
the value of each item, but such figures should not be exteoded into the total of the Invei~tor¥,
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 003483
ADLER WILLIAM L
125 LOCUST STREET
PO BOX 11933
HARRISBURG, PA 17108
........ ford
ESTATE INFORMATION: SSN: 144-03-8583
FILE NUMBER: 21 04-0081
DECEDENT NAME: SUMJA MICHAEL
DATE OF PAYMENT: 01/27/2004
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 06/29/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $2,092.84
TOTAL AMOUNT PAID:
$2,092.84
REMARKS:
SEAL
CHECK//283746727
INITIALS:
RECEIVED BY:
GLENDA FARNER STRASBAUGH
REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF ZND'rVZDUAL TAXES
TNHERITANCE TAX DIVTSIDN
DEPT. 280601
HARRISBURG, PA 1711D-0601
NILLIAH L ADLER ESQ
125 LOCUST ST
HBG
COHNONNEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAZSENENT, ALLO#ANCE OR DZSALLO#ANCE
OF DEDUCTIONS AND ASSESSHENT OF TAX
REV-15~i7 EX AFP {01-05)
R6c~,~!;-, : -~;,_, DATE 05-15-2004
R~ii:i~- ~iS ESTATE OF SUHJA
DATE OF DEATH 06-29-2005
FILE NUNBER 21 04-0081
MAR 12 Pt:44 COUNTY CUHBERLAND
ACN ~0!
Amoun'i: Raai~:~ed
MICHAEL
HAKE CHECK PAYABLE AND RENTT PAYHENT TO:
REGISTER OF NILLS
CUH~ERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG TH]:S LINE ~ RETAIN LONER PORTZON FOR YOUR RECORDS
REV-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLONANCE OR D]:SALLONANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF SUHJA HICHAEL FILE NO. 11 04-0081 ACN 101 DATE
TAX RETURN #AS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVAT]:ON CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Raal Es~a~a (Schadule A) (1)
2. S~ocks and Bonds (Schedule B) (2)
$. Closely Held S~ock/Par*narship Zn~ares~ (Schedule C) ($}
fi. Hor~gagas/No~as Receivable (Schedule D) (4)
5. Cash/Bank Deposi~s/Hisc. Personal Proper~y (Schedule E) (5)
6. Jointly Owned Proper~y (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. To~al Asse~s
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. Funeral Expanses/Ada. Cos~s/Nisc. Expanses (Schedule H) (9)
10. Dab~s/Nor~gaga Liabili~ias/Liens (Schedule 1) (10)
11. To~al Deductions
12. Ne~ Value of Tax Ra~urn
.00
.00
.00
.00
633.51
51716.98
49~729.61
5,754.00
NOTE: To insure proper
credi* ~o your accoun*,
subeA~ ~he upper portion
of ~his fora ~i~h your
~ax payment.
56,080.11
5,858.40
(11) Q.572.40
(12) 46,507.71
15.
14.
NOTE:
Chari~abla/Governmen*al Baques*s; Non-elected 9115 Trusts (Schedule J) (1:5)
Ne"~ Value of Es*a~:a Sub~ac~: ~o Tax (14)
Zf an assessment ~as issued previously, lines 1~, 15 and/or 16, 17,
reflect figures that include the total of ALL returns assessed to date.
ASSESSHENT OF TAX:
15. Amoun~ of L1na 14 a~ Spousal ra~a
16. Amoun~ of Line 14 ~axabla a~ Linaal/Class A ra~a
17. Amoun~ of Line
18. Amoun~ of Line 14 ~axable a~ Collateral/Class B ra~a
19. Principal Tax Due
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT
DATE NUNBER INTEREST/PEN PA/D (-)
01-27-2004 CD00548~ .00
.00
46,507.7!
18 and 19 Ni11
2,092.84
TOTAL TAX CREDIT 2,092.84
BALANCE OF TAX DUEI .00
INTEREST AND PEN. I .00
TOTAL DUE I .00
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" {CR)~ YOU NAY BE DUE
A REFUND. SEE REVERSE SIDE OF THZS FORN FOR INSTRUCTIONS.}
IF PA/D AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
AHOUNT PAID
(15) .00 X O0 = .00
(16) 46,507.71 x 045= 2,092.84
(17) . O0 x 12 = . O0
(18) .00 x 15 = .00
(la)= 2,092.84
RESERVATION:
PURPOSE OF
NOT[CE:
PAYMENT:
REFUND
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred
in possess[on or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate far
life or for years, the CommoneeaIth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the laNful Class B (collateral) rate on any such futura interest.
To fulfill the requirements of Section ZZqO of tho Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S.
Section 91qO).
Detach the top portion of this Notice and submit with your payment to the Register of Rills printed on the reverse side.
--Make check or money order payable to: REGISTER OF RILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may bo requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (RE¥-IS15). Applications are available at the Office
of the Register of Nills, any of the 23 Revenue District Offices, or by calling the special lq-hour
answering service for forms ordering: 1-800-562-2050; services for taxpayers with special hearing and / or
speaking needs: 1-800-667-5020 (TT
Any party in interest not satisfied with the appraisement, allowance, or disalloNance 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 17128-ZOZZ,
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
OR
Factual errors discovered on this assessment should be addressed in Hriting to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6SOS. See page S of tho booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-IS01) for an explanation of administratively correctable errors.
If any tax due is paid within three (5) calendar months after the dacedent's death, a five percent (52) discount of
tho tax paid is allowed.
The 152 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 tiaa 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 (93 months and one (1) day from tho date of
death, to the date of payment. Taxes which became delinquent before January l, 1982 bear interest at the rate of
six (6Z) percent per annum calculated at a daily rate of .000166. All taxes which became delinquent on and after
January 1, 19BI 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 Z006 ara:
Interest Daily Interest Daily
Year Rate Factor Year Rate Factor
~ 202 .000568 1988-1991 iIZ .000501
1983 162 .000658 1992 92 . ooo267
1986 112 .000301 1993-1996 72 .000192
1985 152 .000356 1995-1998 92 .000267
1986 102 .000276 1999 72 .000192
1987 102 .000276 2000 72 .000192
--Interest is calculated as folloas:
INTEREST = BALANCE OF TAX UNPAID
Interest Daily
Year Rate Factor
~ 92 .000267
2002 62 .000166
2005 SZ .000137
2006 62 .000110
X NUNBER OF DAYS DELTN{tUENT X DALLY INTERBST 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 sade after the interest computation date shown on the
Notice, additional interest must be calculated.