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BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
PO BOX 280601
HARRISBURG PA 17128-0601
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MARK D MILLER - -- _ _ _ }~~,
281 POPLAR HILL RD
GARDNERS PA 17324-9726
INHERITANCE TAX
RECORD ADJUSTMENT
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DEPARTMENT OF REVENUE
REV-1604 EX AFP (12-09)
DATE 04-16-2010
ESTATE OF DUNCAN STEWART D
DATE OF DEATH 07-29-2009
FILE NUMBER 21 09-1018
COUNTY CUMBERLAND
SSN/DC 188-12-4465
ACN 09155020
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
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CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
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REV-1604 EX AFP C12-09)
** INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS **
DATE: 04-16-2010
ESTATE OF: DUNCAN STEWART D DATE OF DEATH: 07-29-2009 COUNTY: CUMBERLAND
FILE NO.: 21 09-1018 S.S/D.C. N0.:188-12-4465 ACN: 09155020
ADJUSTMENT BASED ON : PROTEST BOARD DECISION
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO.: 000005005054836
TYPE OF ACCOUNT: C ~ SAVINGS C ) CHECKING CX) TRUST C ) TIME CERTIFICATE
DATE ESTABLISHED 08-20-2007
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
TAX CREDITS:
55,316.59
X 1.000
55,316.59
_ 6,410.00
48,906.59
X .15
7,335.99
NOTE: TO ENSURE PROPER CREDIT TO YOUR
ACCOUNT, SUBMIT THE UPPER PORTION
OF THIS NOTICE WITH YOUR TAX
PAYMENT TO THE REGISTER OF WILLS
AT THE ADDRESS SHOWN ABOVE.
MAKE CHECK OR MONEY ORDER PAYABLE
T0: "REGISTER OF WILLS, AGENT."
PAYMENT
DATE RECEIPT
NUMBER DISCOUNT C+)
INTEREST/PEN PAID C-) AMOUNT PAID
10-28-2009 CD011915 257.40 4,890.66
INTEREST IS CHARGED THROUGH 05-03-2010 TOTAL TAX PAYMENT 5,148.06
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 2 187.93
REVERSE SIDE OF THIS FORM INTEREST AND PEN. .96
TOTAL DUE
* IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A
"CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
~~
t BOARD OF APPEALS
P O Box 281021
HARRISBURG, PA 17128-1021
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DEPARTMENT C)F REVENUE
MARK D MILLER
281 POPLAR HILL RD
GARDNERS, PA 17324-9726
DECISION AND ORDER
1002601
Inheritance
Protest
2109-1018
09155020
11/30/2009
1/26/2010
WILLIAM J. ZDRADZINSKI
Direct Dial: (717) 787-5761
Fax: (717) 787-7270
Email : wzdradzinsCc~state. pa.us
April 14, 2010
Petitioner is requesting a discount in the amount of $2,445.33 based
IN RE ESTATE OF:
DUNCAN STEWART D
DOCKET NO.
TAX TYPE
APPEAL TYPE
FILE NUMBER:
ACN
APPRAISEMENT:
PETITION FILED:
EXAMINER:
MAILING DATE:
upon the October 28, 2009 remittance of $4,890.66. Petitioner is basing the
discount on the total net value of the account of $48,906.59 times the 5%
discount rate. The Department allowed a discount of $257.40.
Section 2142 of the Inheritance and Estate Tax Act of 1991 limits the
5 percent discount to "the extent that inheritance tax is paid". The discount
is based on the tax due or tax payment, which ever is less. The discount is
not applied to the value of the account. As the Petitioner paid $4,890.66
within the discount period, Petitioner is entitled to a discount of $257.40, as
determined by the Department, ($4,890.66 times .0526316). TherE~fore, the
Department's calculations are correct and the calculated remaining tax
deficiency plus interest is due.
t ~ '` '
DUNCAN STEWART D
BOARD DOCKET NO. 1002601
Page2of2
Accordingly, it is hereby, Ordered that the protest is denied. The
Department's appraisement and assessment shall stand as filed.
FOR THE BOARD OF APPEALS
LAUREN A. ZACCARELLI, CHAIR
ANY APPEAL FROM THIS DECISION MUST BE FILED WITH THE ORPHANS'
COURT WITHIN SIXTY (60) DAYS OF RECEIPT OF THIS DECISION.
ANY APPLICABLE NOTICE REFLECTING ANY CHANGES TO THE ACCOUNT
PURSUANT TO THE BOARD'S DECISION AND ORDER MAY BE MAILED TO YOU
BY THE APPROPRIATE BUREAU.
IF YOU REQUIRE THIS INFORMATION IN AN ALTERNATE FORMAT UNDER THE
PROVISIONS OF AMERICANS WITH DISABILITIES ACT OF 1990, PLEASE CALL
(717) 783-3664, OR FOR SERVICES FOR TAXPAYERS WITH SPECIAL HEARING
AND SPEAKING NEEDS: 1-800-447-3020 (TT ONLY).
Board of Appeals ~ PO Box 281021 ~ Harrisburg, PA 17128 ~ 717.783.3664 ~ www.revenue.state.pa.us