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HomeMy WebLinkAbout03-0034COHHQNNEALTH OF PENNSYLVANIA DEPA~TNENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1543 EX &FP (09-00) ZNFORNATZON NOTICE AND TAXPAYER RESPONSE FZ,E NO. 21 0 y ACN 021~9808 DATE 11-29-2002 SANDRA L LAWLESS 1Z N SCHOOLSIDE DR MECHANICSBURG PA 17055 'l EST. OF BETTE L GILL S.S. NO. 195-12-8955 DATE OF DEATH 10-12-2002 COUN~:, CUMBERLAND TYPE OF ACCOUNT [] SAVINGS [] CHECKINO [] TRUST [] CERTTF. REHZT PAYHENT AND FORHS TO: REGISTER OF HILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 PHC BANK has provided the Department wlth the information llstsd below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this fore and return it to the above address. This account is taxable in accordance with the Inheritance Tax Lams of the Commonwealth of Pennsylvania. Questions may ba answered hy calling (717} 787-8~77. COMPLETE PART 1 BELOW # # # SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 51~00Z$$62 Data 08-01-1975 Established Account Balance 6,802.55 Percent Taxable X 16.6 6 7 Amount SubSect to Tax 1,155.78 Tax Rata X .0~5 Potential Tax Due 51.02 To insure proper credit to your account, two (Z) copies of this notice must accompany your payment to the Register of Hills. Hake check payable to: "Register of #ills, Agent". NOTE: If tax payments are made within three ($) months of the decadent's date of death, you amy deduct a 5Z discount of the tax due. Any inheritance tax due will become delinquent nine (9) months after the date of death. PART TAXPAYER RESPONSE A.[~1 The above infor.ation and tax due is correct. i i 1. You say choose to remit payment to the Register of Hills with two copies of this notice to obtain a discount or avoid interest, or you may check box "A" and return this notice to the Register of J- CHECK --I Hills and an official assessment wit1 be issued by the PA nepartaent of Revenue. ONE BLOCK B. [] The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return ONLY to be filed by the dscedent's representative. ~ The above information is incorrect end/or debts and deductions ware paid by C. you. You must complete PART [] and/or PART [] below. LINE 1. Data Established 1 2. Account Balance 2 $. Percent Taxable $ ~ ~. Amount SubSact to Tax q $. Debts and Deductions 5 6. Amount Taxable 6 7. Tax Rata 7 ~ 8. Tax Due 8 PART DATE PAID DEBTS AND DEDUCTIONS CLAIMED PAYEE DESCRIPTION AMOUNT PAID TOTAL (Enter on Line $ of Tax Computation) Under penalties of perjury, I declare that the facts I have reported above ara true, correct and com~[.~~nd belie.. HOME (~/~)~_~/'2~ TAXPAYER SIGNATURE ~ TELEPHONE NUHBER DATE GENERAL INFORMATION 1. FAZLURE TO RESPOND NZLL RESULT ZN AN OFFZCZAL TAX ASSESSNENT with applioablm intersst based on informetion submitted by the financial institution. Z. Inheritance tax becomes delinquent nine months after the decedent's date of death. 5. A joint account is taxable even though the decsdent's name was added as a matter of convenience. 4. Accounts (including those held between husband and wife) whJch the decedent put in joint names within one year prior to death are fully taxable as transfers. 5. Accounts established jointly between husband and wife core than one year prior to death are not taxabLe. 6. Accounts held by a decedent "in trust for" another ar others are taxable fully. REPORTING INSTRUCTIONS - PART I - TAXPAYER RESPONSE 1. BLOCK A - If the information and computation in the notice are correct and deductions are not being claimed, pLace an in bLock "A" of Part L of the "Taxpayer Response" section. Sign two cop[es and submit them with your check for the amount of tax to the Register of HiLLs of the county indicated. The PA Departeent of Revenue wiLL issue an officiaL assessment (Form REV-154B EX) upon receipt of the return from the Register of WilLs. Z. BLOCK B - If the asset specified on this notice has been or wiLl be reported and tax paid with the PennsyLvania Inheritance Tax Return fiLed by the decedent's representative, pLace an "X" in bLock "B" of Part L af the "Taxpayer Response" section. Sign one copy and return to the PA Department of Revenue, Bureau of IndividuaL Taxes, Dept ZBg6nz, Harrisburg, PA X71Za-g60L in the enveLope provided. 5. BLOCK C - If the notice information is incorrect and/or deductions are being claimed, check block "C" and compLete Parts Z and according to the instructions beLow. Sign two copies and subeit them with your check for the amount of tax payable to the Register of NiLLs of the county indicated. The PA Departeent of Revenue wiLL issue an officiaL assessment (Form REV-LS48 EX) upon receipt of the return from the Register of Hills. TAX RETURN - PART Z - TAX COMPUTATION LINE 1. Enter the dete the account originally wms established or titled in the manner existing st date of deeth. NOTE: For a decedent dying after 1Z/1Z/BZ: Accounts which the decedent put in joint names within one (1) year of death are taxsble fully as transfers. However, there is an exclusion not to exceed $5,000 per transferee regardless of the value of the account or the number of accounts held. If a double asterisk (*~) appears before your first name in the address portion of this notice, the $5,000 exclusion already has been deducted from the account balance as reported by the financial institution. Z. Enter the total baLance of the account including interest accrued to the date of death. 5. The percent of the account that is taxable for each survivor is' determined as follows: A. The percent taxable for joint assets established more than one year prior to the decedent's death: L DIVIDED BY TOTAL NUHBER OF DIVIDED BY TOTAL NUMBER OF X LOO = PERCENT TAXABLE JOINT ONNERS SURVIVING JOINT OHNERS Example: A joint asset registered in the name of the decedent and two other persons. I DIVIDED BY 5 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.77. (TAXABLE FOR EACH SURVIVOR) B.The percent taxable for assets created within one year of the decedent's death or accounts owned by the decedent but held in trust for another individual(s) (trust beneficiaries): I DIVIDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE ONNERS OR TRUST BENEFICIARIES Example: Joint account registered in the name of the decedent and two other persons and established within one year of death by the decedent. L DIVIDED BY Z (SURVIVORS) = .50 X 100 = 50Z (TAXABLE FOR EACH SURVIVOR) 4. The amount subject to tax (line 4) is determined by multipIying the account balance (line Z) by the percent taxable (Iine 5. Enter the total of the debts end deductions listed in Part 5. 6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) free the amount subject to tax (line 7. Enter the appropriate tax rate (line 7) as determined below, Da4e of De~4h Spouse I Lineal Sibling 07/01/9q 4o 12/$1/9q SZ 6X 15Z 01/01/95 4o 06/50/00 OX 6Z 07/01/00 4o presort4 OX mThe tax rate imposed an the net value of transfers free 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 OZ. The lineal cLass of heirs incLudes grandparents, parents, children, and lineaL descendents. "ChiLdren" incLudes naturaL children whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the natural parents and their descendents, whether or not they have been adopted by others, adopted descendents and their descendants and step-descendants. "Siblings'" are defined es individuals who have at least one parent in common with the decedent, whether by blood or adoption. The "Collateral" class of heirs includes all other beneficiaries. CLAIMED DEDUCTIONS - PART $ - DEIITS AND DEDUCTIONS CLAIMED Allowable debts end deductions are determined as follows: A. You legally are responsible for payment, or the estate subject to administration by a personal representative is insufficient to pay the deductible items. B. You actually paid the debts after death of the decedent and can furnish proof of payment. C. Debts being claimed must be itemized fully tn Part S. If addJt[onal space Js needed, use plain paper 8 l/Z" x 11"'. Proof of payment may bo requested by the PA Department of Revenue. 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 002046 GILL MELVIN W GILL 12 W SCHOOLSIDE DRIVE MECHANICSBURG, PA 17055-2743 fold ESTATE INFORMATION: SSN: 195-12-8955 FILE NUMBER: 2103-0034 DECEDENT NAME: GILL BETTE L DATE OF PAYMENT: 01/14/2003 POSTMARK DATE: 01/02/2003 COUNTY: CUMBERLAND DATE OF DEATH: 1 O/12/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 02149808 $47.52 REMARKS: TOTAL AMOUNT PAID' $47.52 SEAL CHECK//71 77 INITIALS: CW RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS BUREAU OF INDTVZDUAL TAXES ZNHERXTANCE TAX DIVISION DEPT. Z80601 HARR/SBURG, PA 171Z8-0601 NELVIN N GILL 12 N SCH00LSIDE DR HECHANICSBURG PA 17055 COHHONNEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOT/CE OF INHERITANCE TAX APPRATSEHENT`, ALLOHANCE OR DISALLO#ANCE OF DEDUCTIONS`, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 05-05-2005 ESTATE OF GTLL DATE OF DEATH 10-12-2002 FILE NUHBER 21 05-005q ~ COUNTY CUHBERLAND ~-/ .... ..~ SSN~DC 195-12-8955 ACN OZlq9807 Amoun~ Rem.J,'k'l:ed REV-15~$ EX &FP {01-B$) BETTE I HAKE CHECK PAYABLE AND RENIT PAYNENT TO: REGISTER OF WILLS CUNBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLO#ANCE OR DISALLONANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 05-05-2003 ESTATE OF GILL BETTE L DATE OF DEATH 10-12-2002 COUNTY CUHBERLAND FILE NO. 21 03-003~ S.S/D.C. NO. 195-12-8955 ACN 021~9807 TAX RETURN WAS: tX) ACCEPTED AS FILED ¢ ) CHANGED JOINT OR TRUST ASSET INFORHATION FINANCIAL INSTITUTION: PHC BANK ACCOUNT NO. 51~OOZ336Z TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIHE CERTIFICATE DATE ESTABLISHED 08-01-1975 Account Balance Percent Taxable Amount Subject to Tax Debts and Deduct/ons Taxable Amount Tax Rate Tax Due TAX CREDITS: 6,802.55 X 0.166 1,133.78 - .00 1,133.78 X .00 .00 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE NITH YOUR TAX PAYMENT TO THE REGISTER OF NILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: **REGISTER OF NXLLS, AGENT." PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX CREDIT I BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE IF PAID AFTER THIS DATE,, SEE REVERSE FOR CALCULATTON OF ADDITIONAL INTEREST. ~ ( IF TOTAL DUE IS LESS THAN $1`, NO PAYMENT IS REQUIRED. TF TOTAL DUE IS REFLECTED AS A "CREDIT" { CR)`, YOU MAY BE DUE A REFUND. SEE REVERSE STDE OF THIS FORM FOR INSTRUCTIONS. } .00 .00 .00 .00 PURPOSE OF NOTICE: PAYMENT: REFUND (CR}: OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (72 P.S. Section Detach the top portion of this Notice and submit .ith your payment to the Register of Nills printed on the reverse side. -- Make check or money order payebla to: REGISTER OF NILLS, AGENT. A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications ara available at the Office of the Register of Nills, any of the Z3 Revenue District Offices or by calling the special 2q-hour ensnaring service for fores ordering: 1-BOO-56Z-Z050; services for taxpayers with special haaring and or speaking needs: Z-800-q~7-$OgO 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 may object within sixty (603 days of receipt of this Notice by: --mritten protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171Z8-1021, OR --electing to have the matter determined at the audit of the account of the personal representative, 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 Review Unit, DEPT. Z80601, Harrisburg, PA 171Z8-0601 Phone (7173 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for · Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three ($) colander months after tha dacedent's death, a five percent (SI) discount of the tax paid is allowed. 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 panalty is appaalabla in the soma 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 (9) months and Dna (1) day from the date of death, to the date of paymant. Taxes which became delinquent before January l, 198Z bear intarest at the rate of six (6X) percent par annum calculated at a daily rate of .00016~. All taxes which became delinquent on or after January 1, 19BI will bear interast 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 2003 are: Interest Daily Interest DaiZy Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198Z ZOZ .O00Sq8 1987 9Z .O00Z~7 1999 7Z .00019Z 1983 16Z .OOOq3B 1988-1991 llZ .OOO~O1 ZOO0 8Z .000Z19 198~ 11Z .O003Ol 199Z 9Z .0002~7 ZOO1 9Z .OOOZ~7 1985 132 .000356 1993-199q 72 .00019Z ZOOZ 62 .OOO16q 1986 10X .O00Z7q 1995-1998 9Z ,000Z47 2003 5Z .000137 --Interest is calculatmd as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen ilS) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF TNDTVIDUAL TAXES XNHERXTANCE TAX DTVTSTON DEPT. HARRISBURG, PA 171Z8-0601 SANDRA L LANLESS 12 N SCHOOLSIDE DR HECHANICSBURG PA 17055 COHHON#EALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAXSEHENT. ALLO#ANCE OR DXSALLO#ANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 05-03-2003 ESTATE OF GILL DATE OF DEATH 10-12-2002 FXLE NUHBER 21 03-003q · COUNTY CUHBERLAND SSN/DC 195-12-8955 ACN 021q9808 I Amoun~ Rmmi'H:ed REV-15~i8 EX AFP C01-03) BETTE MAKE CHECK PAYABLE AND RENZT PAYMENT TO: REGISTER OF HILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ REV-IS48 EX AFP (01-03) RETAIN LONER PORTION FOR YOUR RECORDS NOTICE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLONANCE OR DZSALLONANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS DATE 03-03-2003 ESTATE OF GILL BETTE L DATE OF DEATH 10-12-2002 COUNTY CUHBERLAND FILE NO. 21 03-003~ S.S/D.C. NO. 195-12-8955 ACN OZIR9808 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET ZNFORNATZON FINANCIAL INSTITUTION: PHC BANK ACCOUNT NO. 51q0023362 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIHE CERTIFICATE DATE ESTABLISHED 08-01-1975 Account Balance 6,802.55 Percent Taxable X 0.166 Amount Subject to Tax 1,133.78 Debts and Deductions - .00 Taxable Amount 1,133.78 Tax Rate X .~5 Tax Due 51.0Z TAX CREDZTS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT THE UPPER PORTION OF THIS NOTICE NITH YOUR TAX PAYHENT TO THE REGISTER OF HILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: **REGISTER OF HILLS, AGENT.ff PAYMENT DATE 01-02-2003 RECEIPT NUMBER CDOOZOq6 DISCOUNT (+) INTEREST/PEN PAID (-) 2.50 AMOUNT PAID q7.5Z PAYMENT MUST BE MADE BY 07-13-Z003~. TOTAL TAX CREDZT BALANCE OF TAX DUE ZNTEREST AND PEN. TOTAL DUE ZF PAZD AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDZTZONAL ZNTEREST. ~ ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THZS FORM FOR INSTRUCTIONS. ) 50.02 1.00 .00 1.00 PURPOSE OF NOTICE: To fulfill the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S. Section 91403, PAYMENT: Detach the top portion of this Notice and submit eith your payment to the Register of Mills printed on tho reverse side. -- Make check or money order payable to: REG/STER OF HILLS, AGENT. REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: A refund of a tax credit, ahich Nas not requested an the tax return, may be requested by completing an "Application for Refund of Pennsylvania ~nhoritancm and Estate Tax" (REV-IS13). Applications are available at the Office of the Register of Mills, any of the Z$ Revenue District Offices or by calling the specie! Z4-hour answering service for fores ordering: 1-800-SSI-Z050; services for taxpayers with special hearing and or speaking needs: 1-800-447-30Z0 (TT only). Any party in interest not satisfied aith the appraisement, allowance, or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. ZSIOZ1, Harrisburg, PA 171ZS-lOZ1, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court Factual errors discovered on this assessment should be addressed in eriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Pest Assessment Reviea Unit, DEPT. IS0601, Harrisburg, PA 17lZ8-0601 Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. [f any tax due is paid within three (5) calendar months after the decedent's death, a flve percent discount of the tax paid is aZtowod. The 15Z tax amnesty non-participation penalty is computed on tho toter of the tax and interest assessed, and nat 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 tho 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, 198Z bear interest at tho rate of six (SI) percent per annum calculated at a daily rate of .060164. All taxes ahich became delinquent on or after January l, 19SI aiL! bear interest at a rate which mill vary from calendar year to calendar year aith that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 are: Interest Daily Interest Deity Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 9Z .000Z47 1999 7Z .OO019Z 1983 16Z .000438 1988-1991 11Z .000301 ZOO0 8Z .O00Z19 1984 11Z .000301 1992 9Z .000247 2001 9Z .000247 1985 132 .000356 1993-1994 7Z .00019Z 200Z 6Z .000164 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent wilt reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sheen on the Notice, additional interest must be calculated. BUREAU OF ZNDZVTDUAL TAXES INHERITANCE TAX DTVISZON DEPT. 280601 HARRI'SBURG,, PA 171ZB-0601 SANDRA L LANLESS 12 N SCHOOLSIDE DR MECHANICSBURG COMMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT. ALLONANCE OR DZSALLONANCE OF DEDUCTION~, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-lSd8 EX AFP c01-03} PA 17055 DATE 05-05-2005 ESTATE OF GILL DATE OF DEATH 10-12-2002 FILE NUMBER 21 05-005q COUNTY CUMBERLAND SSN/DC 195-12-8955 ACN OZ1q9808 I Amoun~ RBm,t~.d~'~ BETTE MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF MILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS CQMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU (DF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. REV-1162 EX(11-96) CD 002270 LAWLESS SANDRA L 12 W SCHOOLSIDE DRIVE MECHANICSBURG, PA 17055 ........ fold ESTATE INFORMATION: SSN: 195-12-8955 FILE NUMBER: 2103-0034 DECEDENT NAME: GILL BETTE L DATE OF PAYMENT: 03/1 0/2003 POSTMARK DATE: 03/07/2003 COUNTY: CUMBERLAND DATE OF DEATH: 10/12/2002 ACN ASSESSMENT CONTROL NUMBER AMOUNT 02149808 $1.00 TOTAL AMOUNT PAID: $1.00 REMARKS: SANDRA L LAWLESS SEAL CHECK# 7261 INITIALS: AC RECEIVED BY: DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS M~lvln W. Gill 12 W School~le Dr. Mechani~bm'g. PA 17055-274~ DUREAU OF TNDTVTDUAL TAXES THHERTTANCE TAX DTVTSI*ON DEPT. Z80601 HARR]'SBURG, PA 171Z8-0601 CONHONNEALTH OF PENNSYLVAN'rA DEPARTHENT OF REVENUE ZNHERZTANCE TAX STATEMENT OF ACCOUNT REV-I~07 EX A~P SANDRA L LANLESS 12 N SCHOOLSIDE DR NECHANICSBURG PA 17055 DATE 05-24-2005 ESTATE OF GILL DATE OF DEATH IO-1Z-ZOOZ FZLE NUNBER 21 05-0054 COUNTY CUHBERLAND ACN 02149808 I Amoun~ Rem/~ed BETTE L HAKE CHECK PAYABLE AND REHZT PAYHENT TO: REGISTER OF NILLS CUH]iERLAND CO COURT HOUSE CARLISLE, PA 1701:5 NOTE: To /nsure proper credA~ ~o your account, submi~ ~he upper portion of ~hi$ form w~h your ~ax payment. CUT ALONG TH'rS LINE ~ RETAIN LONER PORT'rON FOR YOUR RECORDS REV-1607 EX AFP C01-03) ~ INHERITANCE TAX STATEHENT OF ACCOUNT ESTATE OF GILL BETTE L F'rLE NO. 21 05-00:54 ACN 02149808 DATE 05-24-200:5 THTS STATENENT TS PROV'rDED TO ADV'rSE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAHED ESTATE. SHONN DELON TS A SUNHARY OF THE pRTNC'rPAL TAX DUE, APPLTCATTON OF ALL PAYHENTS, THE CURRENT BALANCE., AND:, IF APPLTCADLE, A PROJECTED 'rNTEREST FTGURE. DATE OF LAST ASSESSHENT OR RECORD ADJUSTHENT: 05-05-2005 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYHENTS (TAX CREDITS): 51.02 PAYHENT RECEIPT DISCOUNT (+) DATE NUNBER INTEREST/PEN PAID (-) AHOUNT PAID 01-02-Z005 05-07-Z005 CD002046 CD002270 2.50 .00 47.52 1.00 KF PAKD AFTER THXS DATE, SEE REVERSE SKDE FOR CALCULATKON OF ADDITIONAL KNTEREST. ( KF TOTAL DUE KS LESS THAN $1, NO PAYNENT KS REQUIRED. IF TOTAL DUE KS REFLECTED AS A "CREDKT" (CR), TOTAL TAX CREDZT 51.02 .00 BALANCE OF TAX DUE INTEREST AND PEN. .00 TOTAL DUE .00 YOU HAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORN FOR TNSTRUCTTONS. } PAYNENT: Detach fha top portion of this Notice and submit eith your payment made payable to the name and address printed on the reverse side. -- [f RESIDENT DECEDENT make check or money order payabla to: REGISTER OF NTLLS, AGENT. -- If NON-RESIDENT DECEDENT maka check or money order payable to: COHHON#EALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which ems not requested on fha Tax Return, may be requested by complating an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications are available et the Office of the Register of Hills, any of the 23 Revenue District Offices or frei the Departeent's [4-hour answering service for fores ordering: 1-800-362-Z050; services For taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). REPLY TO: questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Revise Unit, Dept. 280601, Harrisburg) PA 17128-0601, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three ($) colander months after the dacadant's death, a five percent (52) discount of tho tax paid is allowed. PENALTY: The 152 tax amnesty non-participation penalty is computad 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. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to tha date of payment. Taxes ehich became delinquent before January 1, 1982 bear interest at tha rate of six (62) percent per annum calculated at a daily rate of .000164. Ail taxes which became delinquent on and after January 1, 1982 will bear interest at a rate which will vary free calendar year to caImndar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2003 ars: Intarast Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 202 .000548 1987 92 .000247 1999 72 .000192 1983 162 .000438 1988-1991 112 .000301 2000 82 .000219 1984 XlZ .000301 1992 92 .000247 2001 92 .000247 1985 132 .000356 1993-1994 72 .000192 2002 62 .000164 1986 102 .000274 1995-1998 92 ,000247 Z003 52 ,000137 --Interest is calculated as folloes: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued attar tha tax becomes delinquent will reflect an interest calculation to fiftaan (la) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notica, additional interest must bm calculated.