HomeMy WebLinkAbout03-0549COHHONHEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 28060!
HARRISBURG, PA 17128-0601
RE¥-1~,~$ EX AFP ¢09-00)
ZNFORMATZON NOTZCE
AND
TAXPAYER RESPONSE
FILE NO. 21 03 51'J'C~
ACN 03123893
DATE 06-26-2003
DALE
5 WALNUT LN
CANP HILL
PIERCE
'03 ,JUL -7
TYPE OF ACCOUNT
ESt. OF VIOLA NACLAY []SAVINGS
S~.S. NO. 186-09-3553 []CHECKING
DATE OF DEATH 03-04-Z003 J---~TRUST
~TY CUNBERLAND [] CERTZF.
REHZT PAYHENT AND FORHS TO:
REGISTER OF WILLS
CUNBERLAND CO COURT ~OUSE
CARLISLE· PA 17013~
NAYPOTNT BANK has provided tha Department wlth 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 were a joint owner/banaflciary of
this account. If you feel this information is incorrect, pleasa obtain written correction from the financial institution, attach a copy
to this fore and return it to tha above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth
of Pennsylvania. Questions may ba answared by calling (717) 787-8527.
CONPLETE PART 1 BELOW x # ~ SEE REVERSE SIDE FOR FILING AND PAYNENT INSTRUCTIONS
Account No. 1058292214
Date 07-18-1996 To insure proper credit to your account, two
Established (Z) copies of this notice must accompany your
Account Balance 2 · 043.68 payment to tha Ragistar of Wills. Hake check
payable to: "Register of Nills~ Agent".
Percent Taxable X 5 0.0 0 0
Amount SubSact to Tax 1 · 021.84 NOTE: If tax payments ara made within three
(S) months of the dmcadent's date of death,
Tax Rate X .15 you may deduct a 52 discount of the tax dua.
Any inharitanca tax dua will become delinquent
PotentLaz Tax Due 155.28 nine (9) months after the date of ~e ".
PART TAXPAYER RESPONSE
: r....?..~ ~.,.....:~,~, ,.I. ~ ~.... ~,, ,~ ~,, .~ ~ . : ..... . ........ , ....., ......... : ,. ....... ~:-,.,.,,.,.,., ,.,: .,::.=.,.,.,.,.,., ,.:
A. ~ The above informer/on and tax due is correct.
1. You may choose to remit payment to the Register of Hills NJth t~o copies o~ this notice to ob~Jn
CHECK
ONE
BLOCK
ONLY
PART
TAX
LZNE
a discount or avoid interest, or you may check box "A" and return this notice to the Register of
Nills 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 decadent's representative.
C. []Tho above information is incorrect and/or debts and deductions ware paid by you. You must complete PART ~ and/or PART ~belaw.
Zf you indicate a different tax rate· please state your
relationship to decedent:
RETURN - CONPUTATION OF TAX ON JOINT/TRUST ACCOUNTS
1. Data Established I
2. Account Balance 2
3. Percent Taxable $ ~
~. Amount Sub3ect to Tax ~
$. Debts and Deductions S
6. Amount Taxable 6
7. Tax Rate 7 ~
8. Tax Due 8
PART
DATE PAID
DEBTS AND DEDUCTIONS CLAZHrq
PAYEE
DESCRIPTION
AHOUNT PAID
TOTAL (Enter on Line 5 of Tax Computation) $
Under penalties of perjury, Z declare that the facts ! have reported above are true, correct and
complete to the bast of my knowledge and belief.
. ./ .*~ HONE ('// ~) ~/~/* £' 6~: ....
~/'~/r~- ~ i'~::; .... ~ WORK ( )
TAXPAYER SIGNATURE
TELEPHONE NUNBER ~
GENERAL [NFORHATION
1. FAILURE TO RESPOND H/LL RESULT ZN AN OFFZC/AL TAX ASSESSHENT with applicable interest based on information
submitted by the financial institution.
Z. Inheritance tax becomes delinquent nine months after the dacedsnt's date of death.
5. A joint account is taxable even though the decadent's name was added as a matter of convenience.
4. Accounts (including those held between husband and wife) which the decedent put in joint names aithin Dna year prior to
death are fully taxable as transfers.
5. Accounts established jointly between husband and eifa more than Dna 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 - If the information and computation in the not[ce ara correct and deductions are not being claimed, pXace an "X"
in block "A" of Part 1 of the '"Taxpayer Response" smction. Sign two copies and submit them with your check for the amount of
tax to the Register of Hills of the county indicated. The PA Department of Revenue w[11 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 ba reported and tax paid with the Pennsylvania Inheritance
Tax Return filed by the decedant's representative, place an "X" in block "5" of Part I of the "Taxpayer Response" section. Sign one
copy and return to the PA Department of Revenue, Bureau of Individual Taxes, Oapt Z80601, Harrisburg, PA 171Z8-0601 in the
envelope provided.
5. BLOCK C - If the notice information ls incorrect and/or deductions are being claimed, check block "C" and completa Parts Z and 5
according to the instructions below. Sign two copies and submit them with your check for the amount of tax payable to the Register
of Hills of the county indicated. The PA Department of Revenue will issue an official assessment (Form REV-1SqB EX} upon receipt
of the return from the Register of Mills.
TAX RETURN - PART Z TAX COMPUTATION
LINE
1. Enter the data the account originally was established or titted in the manner ax[sting at date of death.
NOTE: For a decedent dying after 1Z/II/BI: Accounts which the decedent put in joint names aithin one (1) year of death are
taxable fully as transfers. However, there is an exclusion not to exceed $5,000 par transferee regardless of the value of
the account or the number of accounts held.
if a double asterisk (aw) 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.
2. 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 Dna year prior to the dacedent's death:
I DIVIDED BY TOTAL NUNBER OF DIVIDED BY TOTAL NUMBER OF X lO0 = PERCENT TAXABLE
JOINT OHNERS SURVIVING JOINT ONNERS
Example: A joint asset registered in the name of the decedent and two other persons.
I DIVIDED BY 5 (JOINT ORNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16.TZ (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
OgNERS OR TRUST BENEFICIARIES
Example: Joint account registered in the name of the decedent end two other persons and established within one year of death by
the decedent.
1 DIVIDED BY Z (SURVIVORS) = .SO X lO0 = SOZ (TAXABLE FOR EACH SURVIVOR}
The amount subject to tax (line q) is determined by multiplying the account balance (line Z) by the percent taxable (line 5).
5. Enter the total of the debts and deductions listed in Part 5.
6. The amount taxable (line 6) is determined by subtracting the debts and deductions (line 5} from the amount sub[act to tax (line 4).
7. Enter the appropriate tax rate (line 7) as determined below.
Dance o~E Death Spouse Lineal I Sibling Collateral
07/01/9q ~o 12/$1/9q
01/01/96 "co 06/50/00 OX 6%
07/01/00 ~o presen~ OX q.SX~ 12X
,lounger et
eThe tax rate imposed on the n~
death to or far the use of a natural parent, an adoptive parent, or a stepparant of tho child [s 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 descendants, whether or not they have been adopted by others, adopted descendents and their descendents
and step-descendants. "Siblings" ara defined es individuals who have at least one parent in common with the decedent, whether by blood
or adoption. The "Collateral" class of hairs includes al1 other beneficiaries.
CLAIMED DEDUCTIONS - PART 5 - DEBTS AND DEDUCTIONS CLAIMED
Allowable debts and deductions ara 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 ba itemized fully in Part $. If additional space is needed, usa plain paper 8 l/Z" x 11". Proof of
payment may be requested by the PA Department of Revenue.
.~REV- 1500 EX + (6-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
OFFICIAL USE ONLY
FILE NUMBER
COUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
186-09-3553
HARRISBURG, PA 17128-0601
E Maclay Viola P.
C DATE Of DEATH (MM-DO-YEAR) DATE OF BIRTH (MM-OD-YEAR)
E
D 03/04/2003 10/30/1910
E (IF APPLICABLE) SURVIVING SPOUSE' NAME (LAST, FIRST, AND MIDDLE INITIAL)
N
T
HP,n
EP~
CR~
KO~
c°.i
R
E
C
A
P
I
T
U
L
A
T
I
O
N
O
M
T
I
O
N
1. Original Return ~ 24i Supplemental Return
4, Limited Estate · Future Interest Compromise (date of death after 12-1Z-8Z)
6, Decedent Died Testate Decedent Maintained a Living Trust
(Attach copy of Will) (Attach copy of Trust)
~ 9. Litigation Proceeds Received ~ 10. Spousal Poverty Credit
(date of death between 1Z-31-91 and 1-1-95)
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
(date of death
3. Remainder Return prior to 12-13-82)
5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
F-~ 11. Election to tax under Sec. 9113(A)
(Attach Sch O)
NAME
George A. Vau~hn III
FIRM NAME (If Applicable)
TELEPHONE NUMBER
717./975- 9102
9.
10.
11.
12.
13.
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or (3)
Sole -Proprietorship
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 Non-Probate Property (7)
(Schedule G or L)
Total Gross Assets (total Lines 1-7)
Funeral Expenses & Administrative Costs (Schedule H) (9)
Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10)
Total Deductions (total Lines 9 & 10)
Net Value of Estate (Line 8 minus Line 11 )
14.
COMPLETE MAILING ADDRESS
3904 Trindle Road
Camp Hill, PA 17011
None
None
None
Ndn'e
2,676.90
1,021.84
None
5,300.00
None
Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been (13)
made (Schedule J)
Net Value Subject to Tax (Line 12 minus Line 13) (14)
OFFICIAL USE ONLY
(8) 3,698.74
(11)~ 5,300.00
(lZ) (1,601.26)
(1,601.26)
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)
16. Amount of Line 14 taxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
(1,601.26)
X .0 0 (15)
X .0 45 (16)
X .12 (17)
X .15 (18)
0.00
0.00
0.00
0.00
19. Tax Due (19) 0.00
Copyright (c) 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00)
Decedent's Complete Address:
STREET ADDRESS
831 Hummel Avenue
CITY STATE
Lemoyne PA
IZiP
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(~)
17043
Total Credits ( A +
0.00
3. Interest/Penalty if applicable D. Interest
E. Penalty
Total Interest/Penalty ( D * E ) (3) 0.00
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page I Line 20 to re~luest 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) O. 00
B. Enter the total of Line 5 + SA. This is the BALANCE DUE. (SB) O. O0
Make Check Payable to: REGISTER OF WILLS, AGENT
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 properly transferred; ....................... ~ ~
b. retain the right to designate who shall use the property transferred or its income; .........
c. retain a reversionary interest; or ...................................
d. receive the promise for life of either PaYments benefts or car ?
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? .............................................. j---] ~-]
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property
which contains a beneficiary designation3
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 penalties of perjury, I declare that I have examined this return, Including accompanying schedules and statements, and to the best of my knowledge and belief, it is true,
153.28
0.00
correct and complete. Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN Dale F. ?ierce DATE
, _ 5 Walnut Lane
.........................
SIGNAT,~E OF PREPARER OTHERT~ REPRESENTATIVE George A Vaughn II I DATE
. ['1... ~...~ ~ 3904 Tri~dle Road
.... .........................
For a~t~ of a~th o~ o; ~er ~y' 1, l'~4a~a ~efore J;."~'~, I'~SS; ~e'tax'~;~e' i~posea' ~ i~;' ~5';ai,';';f ....................................................
surviving spouse IS 3% [72 P.S. 9116 (a) (1.1) (i)]. transfers to or for the use of the
For dates of death on or after Janua~ 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 statuto~ requirements for disclosure of assets
and filing a tax return are still applicable even if the surviving spouse is the only beneficia~.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twen~-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 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 benef c aries is 4.5% except as noted in 72 P.S. 9116(1
[72 P.S. ~116(a)(1)].
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)]. A sibling is defined, under
Section 9102, as an individual who has at least one parent in common with the decedent, whether by blood or adoption.
Copyright (c) 2000 form software only The Lackner Group, Inc. Form R~V-I~OO EX (Rev. 6-00)
REV- 1508 EX + (1-97)
SCHEDULE E
COMMONWEALTH OF PENNSYLVANIA CASH, BANK DEPOSITS, & MISC.
INHERITANCE TAX RETURN
RESIDENT DECEDENT PERSONAL PROPERTY
ESTATE OF
Viola P. Maclay SS~/ 186-09-3553 03/04/2003
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of
survivorship must be disclosed on Schedule F.
ITEM
NUMBER
3
4
DESCRIPTION
Blue Cross/Blue Shield - Refund of premium
Waypoint Bank; Checking Account No. 100494202
as of date of death
Principal balar
Waypoint Bank; Savings Account No. 5500032528
as of date of death
Waypoint Bank; Savings Account No. 5500032528
to date of death
- Principal balan(
- Interest accrued
TOTAL (Also enter on line 5, Recapitulation)
(If more space is needed, insert additional sheets of the same size)
FILE NUMBER
VALUE AT DATE
Of DEATH
122.44
2,284.35
270.00
0.11
$ 2,676.90
Copyright (c) 1996 form software only CPSystems, inc. Form REV- 1508 EX (Rev. 1-97)
REV- 1509 EX * (1-97)
SCHEDULE F
COMMONWEALTH OF PENNSYLVANIA JOINTLY-OWNED PR OPER TY
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Viola P. Maclay SS# 186-09-3553 03/04/2003
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
FILE NUMBER
SURVIVINGJOINTTENANT(S) NAME ADDRESS RELATIONSHIPTO DECEDENT
A. Dale Pierce 5 Walnut Lane Nephew
Camp Hill, PA 17011
Bo
JOINTLY-OWNED PROPERTY:
LETTER DATE DESCRIPTION OF PROPERTY % OF DATE OF DEATH
ITEM FOR JOINT MADE include name of financial institution and bank
account number or similar identifying number. DATE OF DEATH DECD'S VALUE OF
NUMBER TENANT JOINT Attachdeed forjoint~y-held realestate, VALUE OF ASSET INTEREST DECEDENT'S INTERES
1 A 07/18/96 Waypoint Bank; Certificate 2,043.44 50.00% 1 021 72
of Deposit No. 1058292214 ' '
Principal balance as of
date of death
2 A 07/18/96 Waypoint Bank; Certificate 0.24 50.00% 0.12
of Deposit No. 1058292214 -
Interest accrued to date of
death
TOTAL (Also enter on line 6, Recapitulation) $ 1,021.84
{'If rnnr~ ~m=r.,= ie ~==,q~ ;-~ --~u:.:--_, , · ..
rt additional sheets of the same s~ze)
Copyright (c) 1996 form software only CPSystems, Inc.
Form REV-1509 EX (Rev. 1-97)
REV- 1511 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ESTATE OF
Viola P. Maclay SS# 186-09-3553
Debts of decedent must be reported on Schedule I.
ITEM
NUMBER
5.
6.
7.
Copyright (c) 1996 form software only CPSystems, Inc.
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
03/04/2003
DESCRIPTION
FUNERAL EXPENSES:
Musselman's Funeral Home, Inc. Funeral service expense
State ~ Zip
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s) / FIN Number of Personal Representative(s)
Street Address
City
Year(s) Commission Paid:
Attorney's Fees George A. Vau§hn III
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
5,000.00
City
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
Other Administrative Costs
TOTAL (Also enter on line 9, Recapitulation) $ 5,300.00
Form REV-1511 EX (Rev. 1-97)
(If more space is needed, insert additional sheets of the same size)
State Zip
FILE NUMBER
AMOUNT
300.00
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 002774
PIERCE DALE
DUPLICATE
5 WALNUT LN
CAMP HILL, PA 17011
........ fold
ESTATE INFORMATION: SSN: 186-09-3553
FILE NUMBER: 2103-0549
DECEDENT NAME: MACLAY VIOLA
DATE OF PAYMENT: 07/07/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 03/04/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
03123893 $153.28
REMARKS:
TOTAL AMOUNT PAID'
$153.28
SEAL
CHECK# 552
INITIALS: JA
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)
002774
PIERCE DALE
5 WALNUT LN
CAMP HILL, PA
17011
........ fold
ESTATE INFORMATION: SSN: 186-09-3553
FILE NUMBER: 2103-0549
DECEDENT NAME: MACLAY VIOLA
DATE OF PAYMENT: 07/07/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 03/04/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
03123893 $153.28
REMARKS'
TOTAL AMOUNT PAID:
$153.28
SEAL
CHECK# 552
INITIALS' JA
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
/ -
BUREAU OF ZNDZVZDUAL TAXES
INHERITANCE TAX
DEPT. 280601
HARRISBURG,, PA 17128-0601
DALE
5 WALNUT LN
CAHP HILL
PIERCE
PA 17011
COHHONWEALTH OF PENNSYLVANZA
DEPARTHENT OF REVENUE
NOTZCE OF INHERITANCE TAX
APPRAISEMENT. ALLONANCE OR DISALLONANCE
OF DEDUCTIONS, AND ASSESSHENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
DATE 10-06-2003
ESTATE OF HACLAY
DATE OF DEATH 03-0q-2003
FILE NUHBER 21 03-05q9
COUNTY CUHBERLAND
'*S,~N.~DC 186-09-3553
ACN 03123893
Amoun'~ RemL'H:ed
REV-i~i$ EX AFP CDI-OS)
VIOLA
HAKE CHECK PAYABLE AND REHIT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND 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 APPRAZSEHENT, ALLOWANCE OR DZSALLOWANCE OF
DEDUCTIONS, AND ASSESSHENT OF TAX ON dOZNTLY HELD OR TRUST ASSETS
DATE 10-06-..~2003
ESTATE OF HACLAY
VIOLA
DATE OF DEATH 03-0~-Z003 COUNTY CUHBERLAND
FILE NO. Z1 03-05~9 S.S/D.C. NO. 186-09-3553 ACN 03123893
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOZNT OR TRUST ASSET ZNFORHATZON
FINANCIAL INSTITUTION: WAYPOZNT BANK ACCOUNT NO. 105829211~
TYPE OF ACCOUNT: ¢ ) SAVINGS ¢ ) CHECKING ( ) TRUST C~ TIHE CERTIFICATE
DATE ESTABLISHED 07-18-1996
Account Balance Z,0~3.68
Percent TaxabZe X 0.500
Amount Subject to Tax 1,021.8q
Debts and Deductions - .00
TaxabZe Amount 1,021.8~
Tax Rate X .15
Tax Due 153.28
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
DATE
07-07-Z003
RECEIPT
NUMBER
CDO0277q
DISCOUNT
INTEREST/PEN PAID (-)
.O0
AMOUNT PAID
IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDZTZONAL INTEREST.
ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUZRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDZT' (CR), YOU MAY BE DUE A REFUND.
SEE REVERSE SZDE OF THIS FORM FOR ZNSTRUCTZONS.
153.28
TOTAL TAX CREDIT
BALANCE OF TAX DUE
ZNi~KEST AND PEN.
TOTAL DUE
153.28
.00
.00
.00
PURPOSE OF
NOTICE:
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (TI P.S.
Section 9140).
PAYHENT:
Detach the top portion of this Notice and submit aith your payment to the Register of Hills printed on the
reversm side.
-- Hake check or money order payable to: REGISTER OF HILLS, AGENT.
REFUND (CR): 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 Hills, any of the Z3 Revenue District Offices or by calling the special Iq-hour answering service
for forms ordering: 1-800-562-Z050; services for taxpayers with special hearing and or speaking needs:
1-800-~7-30Z0 (TT only).
OBJECTIONS: Any party in interest not satisfied aith the appraisement, a11oaance, or disalloaance 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: OR
--written protest to the PA Department of Revenue, Board of Appeals, Dept. Z810Zl, Harrisburg, PA 171ZS-lOZ1,
--electing to have the matter determined at the audit of the account of the personal representative, OR
--appeal to the Orphans' Court
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Raviaa Unit, DEPT. 280601, Harrisburg, PA 171Z8-0601
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 within three (3) calendar months after the decedant's death, a five percent
discount of the tax paid is allowed.
The 15Z tax amnesty nan-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 tiaa 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 which became delinquent before January 1, 1982
bear interest at the rate of six (6g) percent per annum calculated at a daily rate af .00016q.
All taxes which became delinquent on or after January 1, 198Z wi1! bear interest at a rate ehich mill vary from
caZmndar year to calendar year with that rate announced by the PA Department of Revenue. The applicable
interest rates for 19BI through ZOO3 are:
Interest Daily Interest Oaily Interest Daily
Year Rate Factor Yaa._._r Rate Factor Yaa__r Rate Factor
198Z ZOZ .0005~8 1987 9Z .OOOZq7 1999 7Z .OOO19Z
1983 16Z .000~38 1988-1991 IXZ .000301 2000 8Z .000219
198~ IIX .000~01 199Z 9Z .O00Z~7 ZOO1 9Z .O00Z~7
1985 152 .000356 1993-199q 7Z .O0019Z ZOOZ 62 .00016q
1986 lOX .O00ZT~ 1995-1998 9Z .OOOZ~7 ZOO3 5Z .000137
--Interest is calculated as fallows:
INTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS D~--LZNI~UENT X DAI'LY XNTERE:ST 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, additional interest must bo calculated.
BUREAU OF ZNDZVZDUAL TAXES
>TNHER]'TANCE TAX DI'VTS]'ON
DEPT. 28B'601
HARRTSBURG, PA 17128-0601
DALE
5 gALNUT LN
CAMP HILL
PIERCE
PA 17011
COMMON#EALTH OF PENNSYLVANZA
DEPARTMENT OF REVENUE
ZNHERZTANCE TAX
RECORD ADdUSTMENT
dOZNTLY HELD OR TRUST ASSETS
DATE 10-16-2005
ESTATE OF MACLAY
DATE OF DEATH 03-04-2003
FZLE NUMBER 21 03-05q9
COUNTY CUHBERLAND
-SSN/DC 186-09-3553
ACN 03123893
Amoun'l: R,,,m i 'H:ed
RE¥-I~Oq El( AFP (01-05)
VIOLA
MAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF gILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THZS LZNE
~'~ RETAZN LOWER PORTION FOR YOUR RECORDS
REV-1604 EX AFP (01-03)
#~ ZNHERZTANCE TAX RECORD ADdUSTHENT dOXNTLY HELD OR TRUST ASSETS
DATE 10-16-2003
ESTATE OF NACLAY VIOLA
DATE OF DEATH 03-0q-2003 COUNTY
CUMBERLAND
FILE NO. 21 03-05~9 S.S/D.C. NO. 186-09-3553 ACN 03123893
ADJUSTMENT BASED ON: ADNINISTRATZVE CORRECTZON
dOZNT OR TRUST ASSET ZNFORNATZON
FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO.
1058292211
TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING ( ) TRUST (X) TIME CERTIFICATE
DATE ESTABLISHED 07-18-1996
Account Balance
Percent Taxable ~,
Amount Subject to Tax
Debts and Deductions -
Taxable Amount
Tax Rate X
Tax Due
TAX CREDZTS:
.00
0.500
.00
.00
.00
.15
.00
NOTE:
TO INSURE PROPER CREDZT TO YOUR
ACCOUNT, SUBMIT THE UPPER PORTZON
OF THIS NOTZCE WZTH YOUR TAX
PAYMENT TO THE REGZSTER OF WZLLS
AT THE ADDRESS SHOWN ABOVE.
HAKE CHECK OR HONEY ORDER PAYABLE
TO: **REGZSTER OF WZLLS, AGENT.'*
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-
AMOUNT PAID
TOTAL TAX CREDZT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
ZF PAZD AFTER THIS DATE, SEE REVERSE FOR CALCULATZON OF ADDZTZONAL ZNTEREST.
ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR),
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THZS FORM FOR ZNSTRUCTZONS.)
-°°1
.00
.00
.00
..4
PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
-- Make check or money order payable to: REGISTER OF #iLLS, AGENT.
REFUND (CR): 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" (RE¥-1315). Applications ara available at
the Office of the Register of #ills, any of the 25 Revenue District Offices or from the Department's Z4-hour
answering service for forms ordering: 1-800-56Z-ZOSO) services far taxpayers with special hearing
and / ar speaking needs: 1-BgO-447-50ZO (TT only).
REPLY TO: guastions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. ZB060[, Harrisburg) PA 17lZ&-O60[) Phone
(7173 787-6505.
DISCOUNT: if any tax due is paid within three (5) calendar months after the decedent's death, a five percent CSX) discount
of the tax paid is allowed.
PENALTY: The leg tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January lB, lggB, the first day after the end of the tax amnesty period.
INTEREST:
lntmrast is charged beginning ~ith first day of delinquency or nine (9) months and one El) day from the date of
death to the date of payment. Taxes which became delinquent before January [, 19BI bear interest at the rate of
six (BI) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January l, lgBZ ~11! bear interest at a rate ~hich ~ill vary from calendar year to calendar year with that rate
announced by the PA Department of Revenue. The applicable interest rates for 19BI through ZOO5 are:
Interest Daily Interest Daily Interest Daily
Rate Factor Yea.___r Rate Factor Yea___r Rate Factor
1982 20X .00054B 1987 9X .000247 1999 7X .O0019Z
1955 16Z .00045B 198&-199l XlZ .000501 2000 SZ .O00Zl9
1984 lXX .000501 1992 9X .000247 ZOOZ 9X .OOOZ47
1985 152 .000556 1993-1994 72 .00019Z ZOOZ 62 .000164
1986 lOX .000274 1995-1996 92 ,000247 2005 52 .000157
--Interest is calculatad as folloas:
INTEREST = BALANCE OF TAX UNPAID
X NUNBER OF DAYS DELINQUENT 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 sheen on the
Notice, additional interest must be calculated.
REV-1470 EX (6-88)
INHERITANCE TAX
COMMONWEALTH OF PENNSYLVANIA EXPLANATION
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES OF CHANGES
DEPT. 280601
HARRISBURG, PA 17128-0601
DECEDENTS NAME
VIOLA MACLAY !FILE NUMBER
REVIEWED BY 21 03-0549
Phyllis Hoch ACN
03123893
ITEM
SCHEDULE NO, EXPLANATION OF CHANGES
ADJUSTED ABOVE ACN TO ZERO, REPORTED ON PROBATE RETURN.
ROW Pa.qe 1
BUREAU OF ZNDZVZDUAL TAXES
TNHERZTANCE TAX DZVZSTON
DEPT. 18060!
HARRISBURG, PA 17128-0601
GEORGE A VAUGHN III
$904 TRINDLE RD
CAHP HILL
CONNONWEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
NOTZCE OF ZNHERZTANCE TAX
APPRAZSENENT, ALLONANCE OR DZSALLONANCE
OF DEDUCTIONS AND ASSESSNENT OF TAX
REV-16,1? El( AFP (01-0S)
DATE 10-11-2005
ESTATE OF NACLAY
DATE OF DEATH 03-04-Z005
: ? ~.~ ~ FILE NUHBER 21 05-0549
~ ' ~ COUNTY CUHBERLAND
ACN 101
PA 170~1'~ I
VIOLA
HAKE CHECK PAYABLE AND RENIT PAYNENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-154? EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX
ESTATE OF HACLAY VIOLA FILE NO. 21 05-0549 ACN 101 DATE 10-21-200:5
TAX RETURN NAS: (X) ACCEPTED AS FTLED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERS=.
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. RaaZ Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
$. Closely Held Stock/Partnarship Zntarast (Schedule C) ($)
4. Hortgagas/No~as Racaivabla (Schedule D) (4)
E. Cash/Bank Daposits/Nisc. Personal Property (Schedule E) ($)
6. Jointly Owned Property (Schadula F) (6)
7. Transfers (Schedule G) (7)
8. Total Assa~s
APPROVED DEDUCTIONS AND EXEHPTZONS:
9. FunaraZ Expansas/Adm. Costs/Nisc. Expanses (Schedule H) (9)
10. Debts/Hor~gaga Liabilities/Liens (Schadu/a Z) (10)
11. Total Deductions
2~676.90
1~021.84
.00
.00 NOTE: To insure proper
.00 credit to your account,
.00 subait the uppar portion
.00 of ~his form with your
tax payment.
(8)
5,:500.00
12.
15.
14.
NOTE:
ASSESSHENT OF TAX:
15. Amount of Line 14 at Spousal rata
16. Amount of Line 14 taxable at Lineal/Class A ra~a
17. Amount of L/ne 14 at Sibling rata
18. Amount of L/ne 14 taxable at Collateral/Class B ra~e
19. Principal Tax Due
TAX CREDITS:
PAYMFNT R~CL~TPT
DATE NUHBER
.O0
(11)
Net Value of Tax Return (12)
Charitabla/Governmantal Bequests; Non-alactad 9115 Trusts (Schedule J) (1:3)
Net Value of Estate Subject to Tax (lq)
If an assessment was lssued previously, 11nas 14, 15 and/or 16, 17,
reflect f/gures that include the total of ALL returns assessed to date.
07-07-200:5 I CD002774
:5,698.74
DISCOUNT (+J
INTEREST/PEN PAID (-)
.00
6.~oo.00
1,601.26-
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REgUZRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT' (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORN FOR ZNSTRUCTZONS.)
(19); .00
TOTAL TAX CREDIT
BALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE
15:5.28
15:5.28
15:5. Z8CR
ZF PAID AFTER DATE ZNDZCATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
AHOUNT PAZD
.00
1,601.26-
18 and 19 wi11
(1~) .00 x O0 = .00
(16) .00 x 045= .00
(17) .00 x 12 = .00
(18) .00 x 15 = .00
RESERVATION:
PURPOSE OF
NDTICE:
PAYHENT:
REFUND
OBJECTIONS:
ADNZN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 11, 1981 -- if any future interest in the estate is transferred
in possession or enjoyment to Class D (collateral) beneficiaries of the decadent after the expiration of any estate for
life or for years, the CoaaonaeaZth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (coItataral) rate on any such futura interest.
To fulfill the requirements of Section ZI~O of the Inheritance end Estate Tax Act, Act 15 of ZOO0. (72 P.S.
Section 91~0).
Detach the top portion of this Notice and submit eith your payment to the Register of #ills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF HILLS, AGENT
A refund of a tax credit, which ams not requested on the Tax Return, amy be requested bv completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office
of the Register of Hills, any of the 15 Revenue District Offices, or by calling the special Z4-hour
answering service for forms ordering: 1-800-562-2050; services for taxpayers with special hearing and / or
speaking needs: 1-800-q47-5010 (TT
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 must abject within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 181011, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
Factual errors discovered on this assessment should ba addressed in eriting to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Past Assessment Review Unit, Dept. 280601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. Sea page 5 of the 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 (SI) discount of
the tax paid is allowed.
The 15X 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 tho end of the tax amnesty per[od. This non-participation
penalty is appealable in the same manner end 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 which became delinquent before January 1, 1982 bear interest at the rate of
six (61) percent par annum calculated at a daily rate of .D0016~. All taxes which became delinquent on and after
January 1, 1982 mill 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 1981 through 2005 ara:
Interest Daily Tntarest Daily Interest Daily
Year Rate Factor Ysa__r Rate Factor Yea__r Rate Factor
1981 ZOZ .0005~8 1987 91 .0002~7 1999 71 .000192
1985 161 .000~38 1988-1991 11Z .000501 ZOO0 81 .000119
198~ 112 .000301 1991 9Z .0002~7 2001 9Z .0001~7
1985 137. .0003S6 1995-199~ 77. .000192 ZOOZ 61 .00016~
1986 107. .000Z7~ 1995-1998 97. .0001~7 2005 57. .000157
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NURBER OF DAYS DELINQUENT X DAXLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date af the assessment. If payment is made after the interest computation date sheen on the
Notice, additional interest must be calculated.
BUREAU OF TNDZVZDUAL TAXES
TAX DTVISTON
INH£RI'TANCE
DEPT. 280601
HARR'rSBURG) PA 17128-0601
DALE
5 gALNUT LN
CAHP HILL
PIERCE
PA 17011
COHHONNEALTH OF PENNSYLVANIA
DEPARTNENT OF REVENUE
ZNHERZTANCE TAX
STATEHENT OF ACCOUNT
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACN
10-1~-2003
HACLAY VIOLA
05-0q-2003
21 03-0549
CUHBERLAND
03123893
= Aeoun~ Remi~ed
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF NILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credi~ ~o your accoun~, subei~ ~he upper portion of ~his form wi~h your ~ax payment.
REV 1607 EX AFP (0! 03) "## TNHERZTANCE TAX STATEHENT OF A~:-~60~'~-'~'~
ESTATE OF HACLAY VIOLA FILE NO. 21 03-0549 ACN 03123893 DATE 10-14-2003
TH'rS STATENENT ]'S PROV'rDED TO ADV'rSE OF THE CURRENT STATUS OF THE STATED ACN 'rN THE NAHED ESTATE. SHO#N BELON
ZSA SUNNARY OF THE PRZNCZPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSNENT OR RECORD ADJUSTHENT: 10-06-2003
PRINCIPAL TAX DUE:
PAYHENTS (TAX CREDITS):
PAYHENT RECEIPT
DATE NUHBER
PAYNENT HUST BE NADE BY 12-05-2003~.
AHOUNT PAID
TOTAL TAX CREDIT
r'-------~COUNT (+) -
INTEREST/PEN PAID (-)
153.28
153.28
INTEREST AND PEN.
TOTAL DUE
.00
153.28
IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDZTZONAL ZNTEREST.
( ZF TOTAL DUE ZS LESS THAN $1,
NO PAYNENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT" (CR),
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR ZNSTRUCT/ONS. )
BALANCE OF TAX DUE
.O0
PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
-- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF #ILLS, AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA.
REFUND (CR): 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-ISIS). Applications ara available at
the Office of the Register of Hills, any of the ZS Revenue District Offices or from the Department's g4-hour
ensaerin9 service for forms ordering: 1-BOO-S6Z-ZOSO~ services for taxpayers with special hearing and / or
speaking needs: 1-800-447-SOZ0 (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 Review Unit, Dept. ZB0601, Harrisburg, PA 171Z8-0601, phone
(717) 787-6505.
DISCOUNT: If any tax due is paid within three (S) calendar months after the dacadent's death, a five percent (5X) discount
of the tax paid is allowed.
PENALTY: 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, tho first day after the end of tho tax amnesty period.
INTEREST:
Interest is charged beginning with first day of delinquency, or nine (9) 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 .000164. All taxes which became delinquent on and after
January l, 198Z 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 lgBZ through ZOOS ara:
Interest Daily Interest Daily Interest Daily
Rate Factor Year Rate Factor Year Rate Factor
19az ZOZ .00054& 1967 9Z .000Z47 1999 7Z .O0019Z
1983 16Z .00043B 1988-1991 XIZ .O00SO1 ZOOO 8Z .O0021g
1984 llZ .O00SO1 1992 92 .000247 2001 9Z .000247
1985 lSZ .000S56 199S-1994 7Z .O00lez ZOOZ 62 .000164
1986 lOX .00027q 1995-1998 92 .000Z47 ZOOS 5Z .O00XS7
--Interest is calculated as foXlows:
XNTEREST = BALANCE OF TAX UNPATD X NUIIBER OF DAYS DELXNQUENT X DAXLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (IS) days
beyond tho date of the assessment. If payment is made after the interest computation date shown on the
Noticej additional interest must be calculated.
BUREAU OF ZNDTVZDUAL TAXES
ZNHERTTANCE TAX DZVTSTON
DEPT. 280601
HARRTSBURG,, PA 171Z8-0601
GEORGE A VAUGHN III
$904 TRINDLE RD
CAMP HILL PA 1701~],
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
ZNHERZTANCE TAX
STATEHENT OF ACCOUNT
DATE
ESTATE OF
DATE OF DEATH
,.FILE NUMBER
J'COUNTY
ACN
10-20-2005
MACLAY
05-04-Z00:3
21 0:3-0549
CUMBERLAND
101
RE¥-1507 EX AFP (01-0S)
VIOLA
Amoun'l; Rem].~'l:ed 1
MAKE CMECK PAYABLE AND RENZT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 1701:3
NOTE: To insure proper crmdi~ ~o your account, submi~ ~he upper portion of ~his form wi~h your ~ax payment.
CUT ALONG THIS LINE I1~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1607 EX AFP (01-03) l~ INHERITANCE TAX STATEMENT OF ACCOUNT ~!
ESTATE OF MACLAY VIOLA FILE NO. 21 0:3-0549 ACN 101 DATE 10-20-200:3
THIS STATEMENT ZS PROVTDED TO ADVZSE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAHED ESTATE. SHONN BELO#
ZSA SUNHARY OF THE PRINCIPAL TAX DUE, APPLZCATZON OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPLZCABLE,
A PROdECTED Z~NTEREST F..~./gURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 10-14-2005
PRINCIPAL TAX DUE:
PAYMENTS (TAX CREDITS):
PAYMENT
DATE
07-07-200:3
10-16-200:3
RECEIPT
NUMBER
CDOOZ774
REFUND
r
DISCOUNT (+)
INTEREST/PEN PAID
.00
.00
ZF PAID AFTER THIS DATE, SEE REVERSE
SZDE FOR CALCULATION OF ADDZTZONAL ZNTEREST.
( ZF TOTAL DUE ZS LESS THAN $1,
NO PAYMENT ZS REQUIRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR),
YOU NAY BE DUE A REFUND. SEE REVERSE SZDE OF THZS FORN FOR ZNSTRUCTZONS. )
AMOUNT PAID
15:3.28
15:3.28-
TOTAL TAX CREDIT
.00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
.00
PAYNENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on tho reverse side.
-- If RESIDENT DECEDENT make check ar money order payable to: REGISTER OF #ILLS, AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: CONNON#EALTH OF PENNSYLVANIA.
REFUND (CR): 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-1315). Applications are available at
the Office of the Register of Hills, any of the Z3 Revenue District Offices or from the Department's Z4-hour
ansamring service for forms ordering: 1-800-$62-Z050; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-$020 (TT
REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone
(717) 787-6505.
DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (52) discount
of the tax paid is allowed.
PENALTY: The 15X 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.
INTEREST:
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, 1982 bear interest at the rate of
six (62) percent per annum calculated at a daily rate of .000164. All taxes mhich became delinquent on and after
January i, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rote
announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 arm:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
lgBz 202 .000548 1987 92 .000247 1999 72 .000192
1985 16Z .000438 1988-1991 112 .00050! ZOO0 82 .000219
1984 llZ .000501 1992 92 .000247 Z001 92 .000247
1985 152 .000556 1995-1994 72 .000192 Z002 62 .000164
1986 lOX .000274 1995-1998 92 .000247 2005 52 .000157
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY TNTEREST FACTOR
--Any Notice issued after the tax becomes delinquent mill 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.