HomeMy WebLinkAbout03-0239COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 180601
HARRISBURg, PA 17128-0601
REV-lS4$ EX AFP cng-o0)
ZNFORMATZON NOTZCE
AND
TAXPAYER RESPONSE
ACN 05108780
DATE 05-12-Z005
CHERYL C LOWERY
1248 YORK RD
MECHANICSBURG PA 17055
EST. OF WILLIAM B LOWERY
S.S. NO. 210-60-2551
DATE OF DEATH 11-11-2002
· .~COUNT¥ CUMBERLAND
TYPE OF ACCOUNT
[] SAVINGS
[] CHECKTNG
[] TRUST
[] CERTIF.
REHTT PAYHENT AND FORHS TO:
REGTSTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
HEHBERS 1ST FCU has provided the Department with the information listed below which has been used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, you ears a joint owner/beneficiary of
this account. Zf you faaZ this information is incorrect, pZaasa obtain written correction from the financial institution, attach a copy
to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth
of Pennsylvania. Questions may ba answered by calling (717) 767-85ZT.
COMPLETE PART [ BELOW x x # SEE REVERSE SZDE FOR FZLZNG AND PAYMENT ZNSTRUCTZONS
Account No. 172784-11 Data 12-26-1997
Established
Account Balance 1,479.49
Percent Taxable X 16. 667
Aaoun'~ Subject '1:o Tax 146.59
Tax Rate X .045
Potential Tax Due 11 . 10
To insure proper credit to your account, two
(Z) copies of this notice must accompany your
payment to the Register of Nills. Hake check
payable to: "Register of Wills, Agent".
NOTE: Zf tax payments ara made within three
($) months of the decadent's date of death,
you may deduct a 5Z discount of the tax due.
Any inheritance tax dug will become delinquent
nine (9) months after the date of death.
PART TAXPAYER RESPONSE
CHECK
ONE
BLOCK
ONLY
PART
TAX
LTNE
A. []The above information and tax due is correct.
1. You may choose to remit payment to the Register of Nills eith two capias of this notice to obtain
a discount or avoid interest, or you may check box 'A" and return this notice to the Register of
Hills and an official assessment will be issued by the PA Department of Revenue.
B. [] The above asset has been or will be reported and tax paid with the Pennsylvania Inheritance Tax return
to be filed by the decedent's representative.
C. D The above information is incorrect and/or debts and deductions ware paid by you. You must complete PART []and/or PART [ below.
If yOU indicate a dlffarant tax rata, please s~ate your
rala~ionshlp ~o decadent:
RETURN - COMPUTATZON OF TAX ON dOZNT/TRUST ACCOUNTS
1. Data Established I
2. Account Balance 2
$. Percent Taxable $ ~
q. Amount Subject ~o Tax q
5. Debts and Deductions $ -
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 L~na 5 of Tax Computation) $
Under panalt/es of perSury, T declare that the facts I have reported above ara true, corrac~ and
c~_~lnple~:e to *ha bast of ay knowledge and belief. HONE C~ilq
TAXPAYEE S~GNATURE ' TELEPHONE NUHBER DATE
GENERAL INFORMATION
1. FAILURE TO RESPOND WILL RESULT ~N AN OFFiCiAL TAX ASSESSNENT .ith applicable interest based on information
submitted by the financial institution.
Z. Inheritance tax becomes delinquent nine months after the dacedent's date of death.
3. A joint account ls taxable even though tho decedant's name ems added as a matter of convenience.
4. Accounts (including those held bet, eon husband and wife) which the decedent put in joint names wlthln one year prior to
death ara fully taxable as transfers.
5. Accounts established jointly between husband and eifa more than one year prior to death are not taxable.
6. Accounts held by a decedent "in trust for" another or others are taxable fully.
REPORTING INSTRUCTIONS - PART I - TAXPAYER RESPONSE
1. BLOCK A - Tf the information and computation in the notice ara correct and deductions are not being claimed, place an
in block "A" of Part I of the "Taxpayer Response"' section. Sign tee copies and submit them with your check for the smount of
tax to tho Register of Nills of the county indicated. The PA napartmant of Revenue will issue an official assessment
(Form REV-1S4B EX] upon receipt of the return from the Register of Hills.
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 dacadent's representative, place an "X" in block "B" of Part 1 of tho "Taxpayer Response" section. Sign one
copy and return to the PA Department of Revenue, Bureau of Individual Taxes) Dapt ZBDB01) Harrisburg, PA 171ZB-0601 in the
envelope provided.
3. BLOCK C - If tho notice information is incorrect and/or deductions ara being claimed, check block "C" and complete Parts Z and 3
according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the Register
of Mills of the county indicated. The PA Department of Revenue mill issue an official assessment (Form REV-1548 EX) upon receipt
of the return from the Register of Hills.
TAX RETURN - PART Z - TAX COMPUTAT]:ON
LTNE
1. Enter the date tho account originally ems established or titled in the manner existing at date of death.
MOTE: For a decedent dying after 1Z/II/BI: Accounts which the decedent put in joint names within one (1) year of death are
taxable fully as transfers. However) there is an exclusion not to exceed $5,000 par transferee regardless of tho value of
the account or tho number of accounts held.
Ifa double asterisk (mx) appears before your first name in tho address portion of this notice, the $3,000 exclusion
already has been deducted from the account balance as reported by the financial institution.
Z. Enter tho total balance of the account including interest accrued to the date of death.
3, Tho percent of the account that is taxable for each survivor is determined as follows:
A. The percent taxable for joint assets established mare than one year prior to the dacedant's death:
I DIVIDED BY TOTAL NUMBER OF D/VIDEO BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE
JOINT O#NERS SURVIVING JOINT ONNERS
Example: A joint asset registered in the name of the decedent and two other persons.
I DTVTDED BY 3 (JOINT OHNERS) DIVIDED BY Z (SURVTVORS) = .167 X 100 = 16.7Z (TAXABLE FOR EACH SURVIVOR)
B.The percent taxable for assets created within one year of the decedant's death or accounts owned by the decedent but held
in trust for another individual(s) (trust beneficiaries):
I DIVTDED BY TOTAL NUMBER OF SURVIVING JOINT X 100 = PERCENT TAXABLE
ONNERS OR TRUST BENEFICIARIES
Example: Joint account registered in the name of tho decedent and two other persons and established within one year of death by
tho decedent.
I DIVIDED BY Z (SURVIVORS) = .SO X 100 = 50Z (TAXABLE FOR EACH SURVIVOR)
The amount subject to tax (Iine 4) is determined by multiplying the account balance (line Z) by tho percent taxable (line
5. Enter the total of the debts and deductions listed in Part 3.
6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5) free the amount subject to tax (1ina 4).
7. Enter the appropriate tax rate (line 7) as determined beloe.
De~e of Death Spouse Lineal Sibling Collateral
07/01/9q ~o 12/31/9q 3X 6X
01/01/95 ~o 06/30/00 OX 6X
07/01/00 ~o presen~ OX q.EX~
xThe tax rate imposed on thc nat value of ,sfars from a vounger at
death to or for the use of e natural parent, an adoptive parent, or a stepparent of the child is OX.
The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes nature1 children
xhether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the
natural parents end their descendents, whether or not they have been adopted by others, adopted descendents and their descendants
and step-descendants. "Siblings" are defined as individuals who have at least one parent in common with the decedent) whether by blood
or adoption. The "Collateral" class of hairs includes all other beneficiaries.
CLAIMED DEDUCTIONS - PART 5 - DEBTS AND DEDUCTIONS CLAIMED
Allowable debts and 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 tho deductible items.
B. You actuaLly paid tho debts after death of the decedent and can furnish proof of payment.
C. Debts being claimed must be itemized fully in Part 3. Tf additional space is needed, use plain paper 8 l/Z" x 11". Proof of
payment may be requested by the PA Department of Revenue.
CONNONHEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
BUREAU OF iNDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 171Z8-0601
REV-I~I~5 EX AFP
i -i3
ZNFORHATTON NOTICE
AND
TAXPAYER RESPONSE
ACN 05108776
DATE 05-1Z-ZOOS
CHERYL C LOWERY
1Zq8 YORK RD
MECHANICSBURG PA 17055
TYPE OF ACCOUNT
;.ST. OF WILLIAM B LOWERY [] SAVINGS
S.S. NO. 210-60-2551 []CHECKING
DEATH 11-11-2002 [] TRUST
DATE
OF
COUNTY CUMBERLAND [] CERTIF.
REHZT PAYMENT AND FORHS TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NENBERS 1ST FCU has provided the Department aith the information listed bale# which has been used in
calculating the potential tax due. Their records indicate that at the death of the above decedent, you ware a joint ownar/benaficiaryof
this account. If you faa1 this information is incorrect, please obtain written correction from the financial institution, attach a copy
to this ~ora and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth
of Pennsylvania. Questions lay be ensnared by calling (717) 787-8527.
COMPLETE PART ! BELOW # # # SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS
Account No. 17278q-00 Data 12-26-1997
Established
Account Balance 1,855.56
Percent Taxable X 16.667
Amount SubSact to Tax 505.95
Tax Rate X .0~5
Potential Tax Due 15.77
To insure proper credit to your account, two
(Z) copies of this notice must accompany your
payment to the Register of Nills. Hake check
payable to: "Register of Wills, Agent".
NOTE: If tax payments are made within three
(3) months of tho decedsnt's data of death,
you may deduct a SZ discount of the tax due.
Any inheritance tax due will become delinquent
nine (9) months after the date of death.
PART TAXPAYER RESPONSE
CHECK
ONE
BLOCK
ONLY
PART
TAX
LINE
A. []The above information and tax due is correct.
1. You may 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
Hills and an official assessment will be issued by the PA Department of Revenue.
B. [] The above asset has been ar will be reported and tax paid with the Pennsylvania Inheritance Tax return
to be filed by the decedant's representative.
C. []The above information is incorrect and/or debts and deductions ware paid by you. You must complete PART []and/or PART []below.
Zf you indicate a different tax rate) please state your
reZationship to decedent:
RETURN - COMPUTATION OF TAX ON JOINT/TRUST ACCOUNTS
1. Date Established 1,
2. Account Balance 2
$. Percent Taxable $ X
q. Amount SubSect to Tax q.
5. Debts and Deductions 5
6. Amount Taxable 6,
7. Tax Rate 7 X
8. Tax Due 8
PART
DATE PAID
DEBTS AND DEDUCTIONS CLAIMED
PAYEE DESCRIPTION AMOUNT PAID
i
¥OYAL (Enter on Line $ of Tax Computation) $
Under penalties of perSury) T declare that the facts I have reported above ara true) correct and
(,~/C?_/mP//~- to the best of my knowledge and belief. HOME ( ~,-~ ) ~:~ ~ -_~ urI
£
TAXPAYER 'SIGNATURE TELEPHONE NUHBER " DATE -
GENERAL ~NFORHAT~ON
1. FAILURE TO RESPOND NZLL RESULT ZN AN OFFICIAL TAX ASSESSMENT with applicable interest based on information
submitted by the financial institution.
Z. Inheritance tax becomes delinquent nine months after the decedent's date of death.
$. A joint account is taxable even though the decadant's name was added as a matter of convenience.
4. Accounts (including those held bataaen husband and wife) ahich the decedent put in joint names within one year prior to
death are fully taxable as transfers.
5o Accounts established jointly between husband and wife more than one year prior to death are not taxable.
6. Accounts held by a decedent "in trust for" another or others ara taxable fully.
REPORTING INSTRUCTIONS - PART I - TAXPAYER RESPONSE
1. BLOCK A - If the information and computation in the notice are correct and deductions ara not being claimed, place an "X"
in block "A" of Part 1 of the "Taxpayer Response" section. Sign two copies and submit them aith your check for the amount of
tax to the Register of Nills of the county indicated. The PA Department of Revenue will issue an official assessment
(Form REV-1548 EX) upon receipt of the return from the Register of Rills.
Z. BLOCK B - Tf the asset specified on this notice has been or will be reported and tax paid with the Pennsylvania Inheritance
Tax Return filed by the decedant's representative, place an "X" in block "B" of Part I of the "Taxpayer Response" section. Sign one
copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Dapt Z80601, Harrisburg, PA 171Z8-0601 in the
envelope provided.
$. BLOCK C - If the notice information ]s incorrect and/or deductions are being claimed, check block "C" and complete Parts Z and 5
according to the instructions belom. Sign tmo copies and submit them with your check for the amount ef tax payable to the Register
of #ills of the county indicated. The PA Department of Revenue will issue an official assessment (Fora REV-1548 EX) upon receipt
of the return from the Register of Mills.
TAX RETURN - PART Z - TAX COMPUTATION
LINE
l. Enter the date the account originally was established or titIed in the manner existing at date of death.
NOTE: For a decedent dying after II/II/BI: Accounts which the decedent put in joint names within one (l) year of death are
taxable fully as transfers. Hamaver, there is an exclusion not to exceed $$,000 per transferee regardless of the value of
the account or the number of accounts held.
If a double asterisk (ex} appears before your first name in the address portion of this notice, the $3,000 exclusion
a[raady has been deducted from the account balance as reported by the financial institution.
Z. Enter the total be[anco of the account including interest accrued to the date of death.
3. 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 decedant's death:
i DIVIDED BY TOTAL NUMBER OF DIVIDED BY TOTAL NUMBER OF X 100 = PERCENT TAXABLE
JOINT ORNERS SURVIVTNO JOINT OliNERS
Example: A joint asset registered in the name of the decedent and two other persons.
I DIVIDED BY 3 (JOINT ORNERS) DIVIDED BY g (SURVIVORS) = .167 X 100 = 16.7Z (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 O[VIDEO BY TOTAL NUMBER OF SURVIVING JOINT X lO0 = PERCENT TAXABLE
OMNERS OR TRUST BENEFICIARIES
ExampIe: Joint account registered in the name of the decedent and two other persons and established within one year of death by
the decedent.
1 DIVIDED BY Z (SURVIVORS) = .50 X 100 = SOZ (TAXABLE FOR EACH SURVIVOR)
4. The amount subject to tax (line 4) is determined by multiplying the account balance (line Z) by the percent taxable (line 3).
5. Enter the tote! of the debts and deductions listed in Part 3.
6. The amount taxable (Zina 6) is determined by subtracting the debts and deductions (Zinc 5) free the amount subject to tax (Zinc 4).
7. Enter the appropriate tax rate (line 7) as determined belom.
Da~e of Death Spouse Lineal Sibling Collateral
07/01/9q ~o 12/$1/94 SZ 6X 15Z lEX
01/01/95 ~o 06/30/00 OX 6Z
07/01/00 ~o presen~ OX 4.SX~ 12X lex
xThe tax rate imposed on th~ nat value of transfers from a :~ younger at
death to or for the usa of a natural parent, an adoptive parent, or a stepparent of the child is OX.
The lineal class of heirs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children
ehether 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" ara defined as 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.
CLATMED DEDUCTTONS - PART $ OEBTS AND DEDUCTIONS CLATMED
Allowable debts and 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 in Part 3. If additional space is needed, use plain paper 8 l/Z" x 11". Proof of
payment may be 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 002313
LOWERY CHERYL C
1248 YORK ROAD
MECHANICSBURG, PA
17055
........ fold
ESTATE INFORMATION: SSN: 210-60-2331
FILE NUMBER: 21 03-0239
DECEDENT NAME: LOWERY WILLIAM B JR
DATE OF PAYMENT: 03/1 9/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 11/11/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
03108776 $13.77
REMARKS:
CHERYL C LOWERY
TOTAL AMOUNT PAID:
$13.77
SEAL
CHECK# 2306
INITIALS: SK
RECEIVED BY'
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
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.
CD
REV-1162 EX(11-96)
002314
LOWERY CHERYL C
1248 YORK ROAD
MECHANICSBURG, PA
17055
........ fold
ESTATE INFORMATION: SSN: 210-60-2331
FILE NUMBER: 2103- 0239
DECEDENT NAME: LOWERY WILLIAM B JR
DATE OF PAYMENT: 03/19/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 11/11/2002
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
03108780 $11.10
REMARKS'
CHERYL C LOWERY
TOTAL AMOUNT PAID:
$11.10
SEAL
CHECK# 2307
INITIALS: SK
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
/~-/~- ~
BUREAU OF INDIVIDUAL TAXES
TNHERTTANCE TAX DTVZS/ON
DEPT. Z80601
HARRTSBURG, PA 171Z8-0601
CHERYL
1Iq8 YORK RD
HECHANICSBURG
COMHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERXTANCE TAX
APPRAISENBNT, ALLONANCE OR DISALLONANCB
OF DEDUCTIONS, AND ASSESSNENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
Recoroed-Office of
C LOWERS50.3 APR 28 P3:02
CAnnberiand Co., PA
DATE Oq-Z8-ZO03
ESTATE OF LOWERY JR
DATE OF DEATH 11-11-2002
FILE NUHBER 21 05-0239
COUNTY CUMBERLAND
SSN/DC 210-60-2331
ACN 03108776
Amoun~ RemZ~ed
REV-1Sq8 EX AFP
WILLIAM
HAKE CHECK PAYABLE AND REMIT PAYNENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS "~
REV-1548 EX AFP (01-03)
NOTICE OF INHERITANCE TAX APPRAXSEHENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS
DATE Oq-Z8-ZO03
ESTATE OF LOWERY JR WILLIAM B DATE OF DEATH 11-11-2002 COUNTY CUMBERLAND
FILE NO. 21 03-0239 S.S/D.C. NO. 210-60-2331 ACN 03108776
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET XNFORNATZON
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 17278~-00
TYPE OF ACCOUNT: (~ SAVINGS ¢ ) CHECKING ( ) TRUST ¢ ) TIME CERTIFICATE
DATE ESTABLISHED 12-Z6-1997
Account Balance 1,835.56
Percent Taxable X 0.166
Amount Subject to Tax 305.93
Debts and Deductions - .00
Taxable Amount 305.93
Tax Rate X .~5
Tax Due 13.77
TAX CREDZTS:
NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
03-19-2003 CD002513 .00 13.77
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
IF PAID AFTER THTS DATE, SEE REVERSE FOR CALCULATION OF ADDTTIONAL INTEREST.
TF TOTAL DUE TS LESS THAN $1, NO PAYMENT TS REI~UTRED.
IF TOTAL DUE IS REFLECTED AS A 'CREDTT" (CR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTTONS. )
13.77
.00
.00
.00
PURPOSE OF
NOT[CE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
ZNTEREST:
to fulfill the requirements of Section ZI40 of the Inheritance and Estate Tax Act) Act Z3 of ZOO0. (7Z P.S.
Section 91q0).
Detach the top portion of this Notice and submit aith your payment to the Register of Nills printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF NILLS, AGENT.
A refund of a tax credit, mhich mas not requested on the tax return, Bay 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 NilIs, any of the 23 Revenue District Offices or by calling the special Iq-hour answering service
for forms ordering: 1-BO0-36Z-ZOSO~ services for taxpayers aith special hearing and or speaking needs:
1-800-q~7-30ZO iTT only).
Any party in interest not satisfied with the appraisement, alloaancm) or disallomance 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. Z810Z1, Harrisburg) PA 17128-1021) 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)
Dureau of Individual Taxes, ATTN: Post Assessment Revlma Unit, DEPT. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions far 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 a11oaed,
The lex tax amnestY nan-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January lB, 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 tho same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning eith 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 l, 198Z
bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .00016q.
All taxes ehich became delinquent on or after January 1) 1982 eill bear interest at a rata which will vary from
calendar year to calendar year aith that rata announced by the PA Department of Revenue. The applicable
interest rates for 1982 through ZOO3 are:
Interest Daily Xnterest Daily Interest Daily
Year Rate Factor Yea__r Rate Factor Year Rate Factor
1982 ZOZ .O00Sfi8 1987 9Z .0002~7 1999 7X .000192
1983 16Z .000q38 1988-1991 11Z .000301 ZOO0 8Z .000Z19
1984 11Z .000301 1992 9Z .O00Zq7 ZOO1 9Z .OOOZq7
1985 13Z .000356 1993-199q 7Z .O0019Z ZOOZ 6Z .00016q
2003 5Z .000137
1986 lOX .O00Z7~ 1995-1998 9Z .OOOZq7
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. Tf payment is made after the interest computation date shown on the
Notice, additional interest must be calculated.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG,, PA 17128-0601
COHNONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLONANCE OR DXSALLONANCE
OF DEDUCTIONS, AND ASSESSMENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
REV-X~¢8 EX AFP (OZ-O$)
R~c,J ........ - ........ of
CHERYL C LOI~-~Y APR 28 P3:02
1Iq8 YORK RD
MECHAN I CS B U RGc;ierkPA ,.,1. ? 0,_5 ~. Cc, un
C~and Co., PA
FILE NUMBER
COUNTY
SSN/DC
ACN
DATE 0q-28-2003
ESTATE OF LOWERY JR WILLIAM
DATE OF DEATH 11-11-2002
21 03-0239
CUMBERLAND
210-60-2331
03108780
Amoun~ Remi~ed I
HAKE CHECK PAYABLE AND REMIT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~
REV-IS48 EX AFP (01-03)
RETAIN LOWER PORTION FOR YOUR RECORDS
NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 0q-28-2003
ESTATE OF LOWERY JR
WILLIAM B DATE OF DEATH 11-11-2002 COUNTY CUMBERLAND
FILE NO. 21 03-0239 S.S/D.C. NO. 210-60-2331 ACN 03108780
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: HEMBERS 1ST FCU ACCOUNT NO. 17278~-11
TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 12-26-1997
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and DeductAons
Taxable Amount
Tax Rate
Tax Due
1,q79.~9
X 0.166
2~6.59
- .00
2~6.59
X .q5
11.10
NOTE:
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
03-19-2003 CDOOZ31q .00 11.10
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
TOTAL TAX CREDIT [
BALANCE OF TAX DUE
XNTEREST AND PEN.
TOTAL DUE
IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
( 'rF TOTAL DUE TS LESS THAN $1, NO PAYMENT IS REI~UXRED.
XF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCT/ONS.
11.10
.00
.00
.00
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To ~ulfill the requirements of Section Il40 of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (7Z P.S.
Section 9140).
Detach the top portion of this Notice and submit aith your payment to the Register of Nills printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF HILLS, AGENT.
A refund of a tax credit, which was not requested on the tax return, say be requested by completing an "Application
for Refund of Pennsylvania Inheritance end Estate Tax" (REV-ISIS). Applications are available at the Office of
the Register of Hills, any of tho 25 Revenue District Offices or by calling the special Z4-hour answering service
for forms ordering: 1-BO0-56Z-ZOSO; services for taxpayers with special hearing and or speaking needs:
1-800-447-3020 (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disalloaance of deductions or assessment
of tax [including discount or interest) as shown on this Notice amy object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBiOZ1, Harrisburg, PA 171ZB-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 ariting to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Revise Unit, OEPT. Z80601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three ES) calendar months after the dscedent's death, a five percent (SX)
discount of the tax paid is allowed.
The 15g tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January lB, 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 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 which became delinquent before January 1, 198Z
bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164.
All taxes which became delinquent on or after January l, 19BI ail! bear interest at a rate ahich will vary from
calendar year to calendar year with that rate announced by the PA
Department of Revenue.
The applicable
interest rates for 196Z through 2005 are:
Xntersst Daily Interest Daily Xntarest Daily
Year Rate Factor Yea.~r Rate Factor Year Rate Factor
1982 ZOZ .000548 1987 9Z .000247 1999 7Z .O0019Z
1983 16Z .000438 1988-1991 llZ .000501 ZOO0 8Z .000Z19
1984 llZ .000501 199Z 9Z .000247 2001 9Z .000247
1985 15Z .000556 1995-1994 7Z .OO019Z ZOOZ 6Z .000164
1986 lOX .000274 199S-1998 92 .000247 2005 5Z .000157
--Interest is calculated as fallows:
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELTN~UENT X DAILY INTEREST 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 made after the interest computation date shown on the
Notice, additlonal interest must bo calculated.
BUREAU OF INDIVIDUAL TAXES
TNHERTTANCE TAX DTVTSTON
DEPTo 28060!
HARRISBURG, PA l?lZ&-O6g1
ELIZABETH A LOWERY
850 TORWAY RD
GARDNERS
PA 1752~
CONHONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRATSENENT. ALLOHANCE OR DISALLOWANCE
OF DEDUCTION~, AND ASSESSHENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
DATE 02-09-200~
ESTATE OF LOWERY JR
DATE OF DEATH 11-11-2002
FILE NUMBER
COUNTY
SSN/DC
ACN
21 05-0259
CUMBERLAND
210-60-2551
05108777
Amount
RE¥-1~48 EX &FP (Ol-e$)
WILLIAM
HAKE CHECK PAYABLE AND REMIT PAYHENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS *~
REV-1548 EX AFP (01-03)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 02-09-200~
ESTATE OF LOWERY JR WILLIAM B DATE OF DEATH 11-11-2002 COUNTY CUMBERLAND
FILE NO. 21 05-0259 S.S/D.C. NO. 210-60-2551 ACN 05108777
TAX RETURN WAS: IX) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: HEHBERS 1ST FCU ACCOUNT NO. 17278~-00
TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 12-26-1997
Account Balance 1,855.56
Percent Taxable X 0.166
Amount Subject to Tax 505.95
Debts and Deductions - .00
Taxable Amount 505.95
Tax Rate X .00
Tax Due .00
TAX CREDTTS:
NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
TOTAL TAX CREDIT
BALANCE OF TAX DUEI
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.O0
PURPOSE OF
NOTICE~
PAYMENT:
REFUND (ER):
OBJECTIONS=
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section 1140 of the Inheritance and Estate Tax Act, Act Z$ of ZOO0. (71 P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the
reverse side.
-- Hake check or money order payable to: REGISTER OF NILES, 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-1515). Applications are available at the Office of
the Register of Nills, any of the 23 Revenue District Offices or by calling the special 24-hour answering service
for fores ordering: 1-600-$62-Z050; services for taxpayers with special hearing and or speaking needs:
1-800-447-3010 (TT only).
Any party in interest not satisfied with the appraisement, allowance, or disalloaance of deductions or assessment
of tax (including discount or interest) as shown an this Notice may abject within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. ZBlOZ1, Harrisburg, PA 17128-1021, 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 ariting to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Reviea Unit, DEPT. 180601, Harrisburg, PA 17118-0601
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.
If any tax due is paid aithin three (3) calendar months after the decedant's death, a five percent (51)
discount of the tax paid is allowed.
The 151 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 with first day of delinquency, or nine (9) months and one (1) day
from the date of death, to the date of payment. Taxes ahich became delinquent before January 1, 1981
bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .000164.
AIl taxes which became delinquent on or after January 1, 1981 ail! bear interest at a rate which mill 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 Daily Interest Daily
Year Rate Factor Year Rate Factor Yea__r Rate Factor
19BI ZOZ .00054B 1967 91 .000147 1999 71 .000191
1983 161 .000438 1988-1991 111 .000301 ZOOO &X .000119
1964 111 .000301 1991 91 .000247 Z001 91 .000147
1985 131 .000356 1993-1994 71 .000192 ZOOZ 62 .000164
1986 lOZ .000274 1995-1998 92 .000247 2003 52 .0001~7
--Interest is calculated as follows:
ZNTEREST = BALANCE OF TAX UNPAZD X NUHBER OF DAYS DELZNQUENT X DAZEY ZNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the data of the assessment. Zf payment is made after the interest computation date shown on the
Notice, additionaI interest must bm calculated.
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DTVTS/OH
DEPT. ZSO6D1
HARRTSBURG, PA 17128-0601
ELIZABETH A LOWERY
830 TORWAY RD
GARDNERS PA 17524
COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE
NOTICE OF /NHERZTANCE TAX
APPRAISEHEHT, ALLOWANCE OR DXSALLOHANCE
OF DEDUCTIONS, AND ASSESSHEHT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
DATE 02-09-2004
ESTATE OF LOWERY JR
DATE OF DEATH 11-11-2002
FILE NUMBER ZI 03-0Z$9
COUNTY CUMBER LAND
SSN/DC 210-60-2331
ACN 05108781
Amoun'l:
REV-1548 EX AFP (D1-$$}
WILLIAM
B
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1548 EX AFP (01-03)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 02-09-2004
ESTATE OF LOWERY JR WILLIAM B DATE OF DEATH 11-11-2002 COUNTY CUMBERLAND
FILE NO. 21 03-0259 S.S/D.C. NO. 210-60-2331 ACN 03108781
TAX RETURN WAS: IX) ACCEPTED AS FILED ( ) CHANGED
dOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. 172784-11
TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 12-26-1997
Account Balance 1,479.49
Percent Taxable X 0.166
Amount Subject to Tax 246.59
Debts and Deductions .00
Taxable Amount 246.59
Tax Rate ~ .00
Tax Due .00
TAX CREDZTS:
NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYMENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. HAKE CHECK
OR HONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS LESS THAN $1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. }
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
PURPOSE OF
NOTICE:
PAYHENT:
REFUND (CR}:
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Ta fulfill the requirements of Section ZI~O of tho Inheritance and Estate Tax Act) Act Z5 of ZOO0. (TI P.S.
Section 91~0}.
Detach the top port[on of this Notice and submit aith your payment to tho Register of Hills printed on tho
reverse side.
-- Hake check ar money order payable to: REGISTER OF HILLS) AGENT.
A refund of a tax credit, ahich ams not requested on the tax return, may bo requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications ara available at the Office of
the Register of Nills, any of the 25 Revenue District Offices or by calling the special Z~-hour answering service
for forms ordering: 1-800-56Z-Z050; services for taxpayers with special hearing and or speaking needs:
1-800-~7-50Z0 (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. Z810Z1, Harrisburg, PA 171ZS-10Z1, OR
--electing to have tho matter determined at tho audit of the account of the personal representative)
--appeal to tho 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 171ZB-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions R3r Inheritance Tax Return for a Resident
Decedent" (REV-iS01) for an explanation of administratively correctable errors.
If any tax duo is paid within three (5) calendar months after the decedant's death, a five percent
discount of the tax paid is a11oaed.
The 15Z tax amnestY non-participation penalty is computed on the toter 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 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 which became delinquent before January 1, 198Z
bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .00016~.
All taxes which became delinquent on or after January 1, 1982 wil1 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 rotes for 198Z through ZOOS are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Rate Factor Rate Factor
1982 ZOZ .0005~8 1987 9Z
1985 16Z .000~58 1988-1991 11Z
198~ 112 .000501 1992 92
1985 152 .000556 1995-199~ 7Z
1986 IOZ .O00ZT~ 1995-1998 92
.OOOZ~7 1999 7Z .00019Z
.000501 ZOO0 82 .000219
.O00Z~7 2001 9Z .O00Zq7
.O0019Z ZOOZ 6Z .00016~
.O00Z~7 2005 5Z .000157
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAZEY INTEREST FACTOR
--Any Notice issued after the tax becoles 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 be calculated.
BUREAU OF INDIVIDU~:~~~~~'r-'
INHERITANCE TAX DIVISION -- -",' >,' L,
PO BOX 280601' " ';
HARRISBURG PA 17128-0601 '
COMMONWEALTH OF PENNSYLVANIA
DEPARTMf.~T OF REVENUE
INHERITANCE TAX
RECORD ADJUSTMENT
.
REV-1593 EX AFP (03-05)
')r1nr fro, I <') p'~'~ I' cr..
d;J:Jv;Ui .jrJ . ,JD
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
01-03-2006
LOWERY JR
11-11-2002
21 03-0239
CUMBERLAND
101
WILLIAM
B
CLEr;l<'
CR~I' """-.'
J 1!~'" r':/~r< ~ .
VICKY A~ !~I:Rlfo'MEfb
3401 NOR't'H"FRONT STREET
PO BOX 5950
HARRISBURG PA 17110-0950
Allount Rellitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE. PA 17013
NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE
--+ RETAIN LOWER PORTION FOR YOUR RECORDS +--
.--------------------------------------------------------------------------------------------------------------------------------------
REV-1593 EX AFP (03-05)
ESTATE OF LOWERY JR
.. INHERITANCE TAX RECORD ADJUSTMENT ..
WILLIAM
B FILE NO. 21 03-0239
ACN 101
DATE
01-03-2006
ADJUSTMENT BASED ON:
VALUE OF ESTATE:
ADMINISTRATIVE CORRECTION
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
DEDUCTIONS AND EXEMPTIONS:
(1)
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
.00
.00
.00
.00
.00
(8)
.00
10.
11.
12.
13.
14.
TAX:
15. Allount of line 14 at Spousal rate
16. Allount of line 14 taxable at lineal/Class A rate
17. Allount of line 14 at Sibling rate
18. Allount of line 14 taxable at Collateral/Class B rate
19. Principal Tax Due
TAX CREDITS:
9. Funeral Expenses/Administrative Costs/
Miscellaneous Expenses (Schedule H)
Debts/Mortgage liabilities/liens (Schedule I)
Total Deductions
Net Value of Tax Return
Charitable/Governllental Bequestsj Non-elected
Net Value of Estate Subject to Tax
(9)
(10)
.00
.00
(11)
(12)
(13)
(14)
.00
.00
.00
.00
9113 Trusts (Schedule J)
.oox 00 =
.OOX 045=
.OOX 12 =
.OOX 15 =
(19)
.00
.00
.00
.00
.00
(15)
(16)
(17)
(18)
, ..., ..... "'..-.. .... l1'J AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS lESS THAN $1, NO PAYMENT IS REQUIRED. <:
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
REV-1470 EX (6-88)
.
. '"
'*
INHERITANCE TAX
EXPLANATION
OF CHANGES
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG PA 17128-0601
DECEDENTS NAME
FILE NUMBER
WILLIAM B LOWERY
REVIEWED BY
ACN
2103-0239
101
Department of Revenue
SCHEDULE ITEM
NO.
EXPLANATION OF CHANGES
Efforts to obtain an Inheritance Tax return have been exhausted for the above referenced
estate. Therefore, the filing requirements have been waived. The Department however,
reserves the right to assess any assets that may be recovered at a future time.
PaQe 1