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Home My WebLink About03-0465BUREAU OF INDIVIDUAL TAXES DEPT. 28O601 HARRISBURG, PA 17128-0601 MS MARY C LEWIS REGISTER OF WILLS CUMBERLAND CO COURTHOUSE 1 COURTHOUSE SQ CARLISLE PA 17013 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE July 1, 2003 '03 JUL -2 P1:05 IN YOUR REPLY PLEASE REFER TO: (717) 783-3836 Dear Ms. Lewis: Re: Estate of Ricky E. Stine File No.: 21-03-0465 County: Cumberland Date of Death: July 4, 1990 The subject decedent at death legally resided outside the state of Pennsylvania; accordingly, you are authorized to close your records for inheritance tax purposes. Ail other inheritance tax documents filed under your resident inheritance tax number for the subject decedent (if any) should be forwarded to this office at the address shown above. Included should be photocopies of all receipts for collection of inheritance tax in the subject estate which have been issued by your office. It is not necessary to return Departmental documents forwarded to your office under the nonresident file number as we maintain a file of all documents forwarded for the estates. Ail matters concerning this estate will be maintained under the Pennsylvania Nonresident File Number 99-03-0453. Thank yo'~ for your cooperation in this matter. Sincerely, S-IT:INH13 06:ab:033 John Murphy, Chief Inheritance Tax Division DATE: COMMONWF, ALTH OF PENNSYLVANIA SUBJF, CT: DOr3fl~JNG NONRKSIDENT DECEDENT FILE INFORMATION FROM: JekB R/edJmm Specidty Tax/Nearesidem Unit inberimce Tmc Divisiou BUREAU OF INDIVIDUAL TAXES ZNHERTTANCE TAX DTVZSZON DEPT. 280601 HARRTSBURG, PA 17128-0601 ROBERT G FREY 5 S HANOVER ST CARLISLE DEPARTMENT OF REVENUE NOTXCE OF NONRESIDENT INHERXTANCE TAX APPRAXSENENT, ALLONANCE OR DTSALLONANCE OF DEDUCTTONS, AND ASSESSNENT OF TAX PA 17015 REV-537 EX AFP COl-nS) DATE 08-25-2005 ESTATE OF STINE DATE OF DEATH 07-0q-1990 FILE NUMBER 99 05-0q53 COUNTY NON-RESIDENT~ ACN 101 Amount Remitted RICKY E MAKE CHECK PAYABLE AND REMIT PAYMENT TO: PA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ DZSALLONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF STINE RICKY E FILE NO. 99 05-0q55 ACN 101 DATE 08-25-200:5 TAX COMPUTATION METHOD ELECTED: (X) FLAT RATE ( ) PROPORTIONATE TAX RETURN gAS: (X) ACCEPTED AS FILED ( ) CHANGED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Reel Estate (Schedule A) (l) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) q. Mortgages/Notes Receivable (Schedule D) (q) 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) 6. Jointly Owned Property (Schedule F) (6) 7. Transfers (Schedule G) (7} 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expanses/Ada. Costs/Misc. Expenses (Schedule H) (9) 10. Debts/Hortgage Liabilities/Liens (Schedule Z) (10) 11. Tote1 Deductions 12. Net Value of Tax Return 13. Charitable/governmental Bequests (Schedule J) Nat Value of Estate Subject to Tax 1,0Z8.qq O0 O0 00 O0 00 O0 (8) .00 .0O NOTE: To insure proper credit to your account, submit the upper port/on of this fore with your tax payment. NOTE: 1,OZ8.qq ZF PAID AFTER DATE ZNDXCATED, SEE REVERSE ( FOR CALCULATION OF ADDITIONAL INTEREST. ASSESSMENT OF TAX: 15. Amount of Line lq at Spousal rata 16. Amount of Line lq taxable at Lineal/Class A rate 17. Amount of Line lq et Sibling rata 18. Amount of Line lq taxable at Collateral/Class B rata 19. Pr/nc/ ,el Tax Due TAX CREDITS :- PAYMENT RECEIPT DTSCOUNT (+) DATE NUMBER TNTEREST/PEN PAID (-) 06-11-2003 NROOqeZ5 . O0 06-11-Z003 NRooqez6 61.qq- (15) .00 x O0 = .00 (16) 1,028.qq x 06 = 61.71 (17) .00 x O0 = .00 (18) .00 x 15 = .00 (19) 61.71 AMOUNT PAID 15.00 129.82 reflect figures that include the total of ALL returns assessed to date. TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 83.38 21.67CR .00 21.67CR XF TOTAL DUE ZS LESS THAN $1, NO PAYMENT 1S REQUIRED. ~F TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCT/ONS.) If an assessment was issued previously, 11nas 14, 15 and/or 16, 17, 18 and 19 #ill (ll) .00 (la) l/OZ8.qq (KS) .00 (la) lzOZ8.qq RESERVATION: Estates of decedents dying on or before December 1Z, 198Z -- If any future interest in the estate is transferred in possession or enjoyment to Class B (collataral) beneficiaries of the decedent after the expiration of any estate for life or ~or years, the Coa.onmemlth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the 1amPul Class B (call.tara1) rate on any such future interest. PURPOSE OF NOTICE: OBJECTZONS: ADMIN- ISTRATIVE CORRECTIONS: DZSCOUNT: REFUND (CR): PENALTY: INTEREST: TO REMIT PAYMENT: To fulfill the require.ants of Section Z140 of the Inheritance and Estate Tax Act, Act ES of ZOO0. (TI P.S. Section 9140). Any party in interest nat satisfied aith tho appraisement, allamancm, or disalloaance of deductions, or assassaent of tax (including discount or interest) as sheen on this Notice .ust object aithin sixty (60) days of receipt of this Notice. -Objections may be made by: --eritten protest to the PA Department of Revenue, Board of Appeals, Dept. 2810Z1, Harrisburg, PA 17128-1021, OR --electing to have the .attar determined at audit of the personal representative, OR --appeal to the Orphans' Court of Dauphin County, Court House, Harrisburg, PA 17101. Factual errors discovered on this assessment should be addressed in writing to: PA Depart.eat of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. See page 3 of the booklet "Instructions for Inheritance Tax Return for m Nonresident Decedent" (REV-Z736) for an explanation of administratively correctable errors. If any tax due is paid within three (3) months after the decedant's death, a discount of five percent (SZ) of the tax paid is allowed. A refund of a tax credit, ahich was nat requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications era available at the Office of the Register of Wills, any of the Z3 Revenue District Offices or from the Department's Z4-hour answering service for forms ordering: 1-800-36Z-Z050; services for taxpayers with special hearing and / or speaking needs: z-aDo-447-30ZO (TT only). The 15Z 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 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 with first day of delinquency or nine (9) ionths and one (1) day frei the date of death to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at the rate of six (BI) percent per annum calculated at a daily rate of .000164. Al1 taxes which became delinquent an and after January 1, 19aZ will bear interest at a rate which ail1 vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 19aZ through ZOOS are: Interest Daily Interest Daily Interest Daily Year Rate Factor Yea~ Rate Factor Year Rate Factor 1982 20Z .000548 1987 9Z .000247 1999 7Z .000192 1983 16Z .00043D 1988-1991 Ill .000301 ZOO0 8Z .O00Z19 1984 IZZ .000301 199Z 9Z .000247 2001 9Z .000247 198S ISZ .000356 1993-1994 7Z .O0019Z ZOO2 6Z .000164 1986 IOZ .000274 1995-1998 9Z .000247 2003 SZ .000137 --Interest is calculated INTEREST = BALANCE OF as follows: TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond the date cf the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. Detach the top portion of this Notice and submit with your payment to PA Department of Revenue, at the address sheen on the reverse side. -Hake check or money order payable to: PA DepaFtment of REVENUE .:V-1737-2 EX (5-87) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX RETURN NONRESIDENT DECEDENT NONRESIDENT DECEDENT SCHEDULE A PART 1 REAL PROPERTY SITUATED IN PENNSYLVANIA Please Print or Type all Information ESTATE OF RICKY E. STINE FILE NUMBER Part I must include all real property owned by the decedent individually or as tenant in common with another party(les), having its situs in Pennsylvania. (Property jointly-owned with Right of Survivorship must be disclosed on Schedule F.) All real estate must be reported at fair market value which is defined as the price at which property would be exchanged between a willing buyer and a willing seller, neither being compelled to buy or sell, both having reasonable knowledge of the relevant facts. ITEM NUMBER DESCRIPTION All the undivided one-half remainder interest of Ricky E. Stine, subject to the life estate of Judith A. Ruby (now Judith A. Myers) in ALL THAT CERTAIN lot of ground with the improvements thereon erected situate on East North Street in the First Ward of the Borough of Carlisle, Cumberland County, Pennsylvania, bounded and described as follows: BEGINNING at a point on the South side of the said East North Street on the line of the lot now or formerly of Frank Kuhn; thence South along said lot, 240 feet to Locust Alley; thence along said Locust Alley, East 21 1/2 feet to lot of Myrtle Brown; thence along said lot, North 240 feet to North Street; thence along said North Street, West 21 1/2 feet to the Place of BEGINNING. HAVING thereon erected a two story brick dwelling and frame stable, known and numbered as No. 128 East North Street, Carlisle, Pennsylvania. BEING the same premises which Roger B. Irwin, Executor of the Last Will and Testament of Alma M. Stevens by deed dated December 30, 1988 and recorded January 13, 1989 in the Office of the Recorder of Deeds in and for Cumberland County at Carlisle, Pennsylvania in Deed Book "T", Volume 33, Page 686, granted and conveyed to Ricky Stine and Judith A. Ruby Boyer. TOTAL (PART I) TOTAL (PART 2) (Proportionate Method Only from reverse side GRAND TOTAL (Also enter on line 1, Recapitulation) VALUE AT DATE OF DEATH 1,028.44 1,028.44 (If more space is needed, insert additional sheets of same size.) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA INHERITAN(2E AND ESTATE TAX OFFICIAL RECEIPT No. NR004826 RECEIVED FROM: ROBERT G FREY 5 S HANOVER ST CARLISLE PA 17013 ESTATE INFORMATION FILE NUMBER 99 03-0453 NAME OF DECEDENT (LAST) (FIRST) (MI) STINE RICKY E )ATE OF PAYMENT 6116/2003 POSTMARK DATE 6112/2003 ',OUNTY Non-Resident JATE OF DEATH 714/1990 REMARKS MD ACN ASSESSMENT CONTROL NUMBER 101 TOTAL AMOUNT PAID RECEIVED BY AMOUNT 129.82 $129.82 John M. Riedman SEAL COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Register COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT No. NR004825 RECEIVED FROM: ROBERT G FREY $ S HANOVER ST CARLISLE PA 17013 ESTATE INFORMATION FILE NUMBER 99 03-0453 NAME OF DECEDENT (LAST) (FIRST) (MI) STINE RICKY E )ATE OF PAYMENT 6/1612003 POSTMARK DATE 6/1212003 COUNTY Non-Resident DATE OF DEATH 714/1990 REMARKS MD ACN ASSESSMENT CONTROL NUMBER 101 TOTAL AMOUNT PAID RECEIVED BY AMOUNT 15.00 $15.00 John M. Riedman SEAL COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Register Commonwealth of Pennsylvania Department of Revenue Bureau of IndlYidual Taxes Dept. 280601 Harrisburg, PA 17128-0601 MS DONNA OTTO ACTING REGISTER OF WILLS CUMBERLAND CO COURTHOUSE 1 COURTHOUSE SQ CARLISLE PA 17013