HomeMy WebLinkAbout03-0550COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF /NDZVZDUAL TAXES
DEPT. 280601
HARR/SBURG, PA 171Z8-0601
REV-151i5 EX AFP (09-00)
ZNFORNATZON NOTICE
AND
TAXPAYER RESPONSE
FiLE NO. 21-E=)~-~-~6
ACH 05122821
DATE 06-17-2005
PATRICI M DIVELY
~18 MEADOW DR
CAMP HILL PA 17011
TYPE OF ACCOUNT
EST. OF CATHERINE H YOST [] SAVINGS
S.S. NO. 159-ZR-7959 [] CHECKING
DATE OF DEATH 0q-05-2005 [] TRUST
COUNTY CUMBERLAND [] CERTTF.
REMIT PAYHENT AND FORMS TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
PNC BANK has provided tho Department with tho information listed below which has been used in
calculating the potential tax due. Their records indicate that at tho death of the above decedent, you mare a joint manor/beneficiary of
this account. If you feel this information is incorrect, pXaasa obtain written correction from the financial institution, attach a copy
to this fora and return it to tho above address. This account is taxable in accordance with the Inheritance Tax Laws of tho Commonwealth
of Pennsylvania. Questions may be ansaarad by calling (717) 787-8327.
COMPLETE PART ! BELOW . # . SEE REVERSE SiDE FOR FILING AND PAYMENT iNSTRUCTiONS
Account No. 515007~828 Data 10-21-2002
PART
Establ/shed
Account Balance 551.79
Percent Taxabla X 100.00
Amount Subjact to Tax 551.79
Tax Rata X .15
Potential Tax Due 52.77
To insure proper credit to your account, tho
(Z) capias of this notice must accompany your
payment to the Register af gills. Make check
payable to: "Register af gills, Agent".
NOTE: Zf tax payments ara made within throe
($) months of tho dacadant's date of death,
you amy deduct a SZ discount of the tax due.
Any inheritance tax due will becowa delinquent
nine (9) months after the date of death.
g' tar of Hills with two capias of this notice to obtain
CHECK ~ a discount or avoid interest, or you may check box "A" and return this notice to tho Register of
ONE NUts and an official assessment will ba issued by tho PA Department of Revenue.
BLOCK s. [] Tho above asset has been or will ba reported and tax paid with tho Pennsylvania Inheritance Tax return
ONLY to ba filed by tho dacadent's representative.
C. [] The above information is incorrect and/or
You must compZata PART [] and/or debts and deductions were paid by you.
PART [] below.
PART Zf you /nd/cate a different tax rate, please state your
[] relationship ~o decedent:
TAX RETURN - COHPUTATZON OF TAX ON JOINT/TRUST ACCOUNTS
LINE 1. Da~e Established 1.
PART
2. Account Balance 2
$. Percent Taxable S X
e. Amount Subject to Tax q
S. Debts and Deductions $
6. Amount TaxabZa 6,
7. Tax Rata ~ X
8. Tax Duo 8__
DATE PAZD
DEBTS AND DEDUCTIONS CLAXMElt
PAYEE
DESCRIPTION AMOUNT PAID
Under penalties of perjury, I declare that the facts T have reported above ara true, correct and
c.qmpleta to the bes~ of ay kno.ladga and baltef. HOME ~ ~ ~- ~ ~'~Z~ ~-~
WORK ( )
GENERAL INFORMATION
1. FAILURE TO RESPOND #ILL 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 decadent's date of death.
5. A joint account is taxable even though the decedent"s name ems added as a matter of convenience.
4. Accounts (including those held between husband and wife) which the decedent put in joint names within one year prior to
death are fully taxable as transfers.
5. Accounts established jointly between husband and aife 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 - If tho information and computation in the notice ara correct and deductions ara not being claimed, place an
in block "A" of Part I of the "Taxpayer Response" section. Sign tad copies and submit them aith your check for the amount of
tax to the Register of Hills of the county indicated. The PA Department of Revenue will issue an official assessment
(Form REV-154& EX) upon race[pt of the return from the Register of Wills.
Z. BLOCK B - If the asset specified on this notlce has been or w111 ba reported and tax paid with the Pennsylvania Inheritance
Tax Return filed by the dacedent'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, Bept ZB0601, Harrisburg, PA 171Z8-060! in the
envelope provided.
3. BLOCK C - If the notice information is incorrect and/or deductions ara being claimed, check block "C" and complete Parts Z and
according to tho instructions beloa. Sign two copies and submit them aith your check for the amount of tax payable to the Register
of Wills of the county indicated. The PA Department of Revenue mill issue an official assessment (Fora REV-la48 EX) upon receipt
of tho return from the Register of Wills.
TAX RETURN - PART Z TAX COMPUTATION
LINE
1. Enter the data the account originally was established or titled in the manner existing at date of death.
NOTE: For a decedent dying after 1Z/II/BI: Accounts which the decedent put in joint names aithin one (l) year of death are
taxable fully as transfers. However, there is an exclusion not to exceed $3,000 per transferee regardless of the value of
the account or the number of accounts held.
If a double asterisk (me) appears before your first name in the 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 the total balance of the account including interest accrued to the date of death.
5. The percent of the account that is taxable for each survivor is determined as follows:
A. The percent taxable for joint assets established more than one year prior to the dacedent's death:
I DIVIDED BY TOTAL NUHBER OF DIVIDED BY TOTAL HUHBER OF X lO0 = PERCENT TAXABLE
JOINT ONNERS SURVIVING JOINT OHNERS
Example: A joint asset registered in the name of the decedent and two other persons.
I DIVIDED BY 5 (JOINT OWNERS) DIVIDED BY Z (SURVIVORS) = .167 X 100 = 16,7X (TAXABLE FOR EACH SURVIVOR)
B. The percent taxable for assets created uithin one year of the decedent's death or accounts Darted by the decedent but held
in trust for another indlvidual(s) (trust beneficiaries):
I DIVIDED BY TOTAL NUHBER OF SURVIVING JOINT X 100 PERCENT TAXABLE
ONNERS OR TRUST BENEFICIARIES
Example: Joint account registered in the name of the decedent and two other persons and established aithin one year of death by
the decedent.
I DIVIDED BY Z (SURVIVORS) = .50 X 100 = 50Z (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
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) from the amount subject to tax (line
7. Enter the approg (line 7) as determined below.
Da~e of Death Spouse Lineal SibLing Collateral
07/01/9q ~o 1Z/$1/gq iX 6X 15X 15X
01/01/96 ~o 06/30/00 OX 6X 15X 15X
07/01/00 'l:o presen~ OX q.SX~ 12X 15X
L .......... + ,,=i,m n~ trams{ers from a deceased child twenty-one years o~ agen~r
lounger at
NTha tax rate impose
death to er for the use of a natural parent, an adoptive parent, or a stapparant of the child
The lineal class of hairs includes grandparents, parents, children, and lineal descendents. "Children" includes natural children
whether or not they have been adopted by others, adopted children and step children. "Lineal descendents" includes all children of the
natural parents and their descendents, ahathar 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 bided
or adoption. The "Collateral" class of hairs includes a11 other beneficiaries.
CLAIMED DEDUCTIONS - PART $ - 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 be itemized fully in Part $. If additional space is needed, usa plain paper 8 l/Z" x ll'. Proof of
P. !VI. Dively
418 Meadow Dr.
Camp Hill, PA 17011-1227
'~.
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 002773
DIVELY PATRICIA M
418 MEADOW DRIVE
CAMP HILL, PA 17011
........ fold
ESTATE INFORMATION: SSN: 159-24-7959
FILE NUMBER: 2103-0550
DECEDENT NAME: YOST CATHERINE M
DATE OF PAYMENT: 07/07/2003
POSTMARK DATE: 07~03~2003
COUNTY: CUMBERLAND
DATE OF DEATH: 04/03/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
03122821 $52.77
REMARKS:
TOTAL AMOUNT PAID:
$52.77
SEAL
CHECK# ?
INITIALS: AC
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF INDIVIDUAL TAXES
TNHERZTANCE TAX DZYTS/ON
DEPT. 280601
HARRISBURG,, PA 171ZB-0601
PATRICI M DIVELY
q18 MEADOW DR
CAHP HILL
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLO#ANCE OR DZSALLO#ANCE
OF DEDUCTIONS, AND ASSESSMENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
DATE 10-06-2003
ESTATE OF YOST
DATE OF DEATH Oq-O3-ZO0$
FILE NUMBER 21 03-0550
G~JNTY CUMBERLAND
$SN/Dc 159-Z~-7959
ACN 05122820
Amoun'l: Rem L'l:'l:ed
REV-1548 EX &FP
CATHERINE M
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 170Z$
CUT ALONG THIS LINE ~--
REV-1548 EX AFP (01-03}
RETAIN LOWER PORTION FOR YOUR RECORDS
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON dOINTLY HELD OR TRUST ASSETS
DATE 10-06005
ESTATE OF YOST
CATHERINE M DATE OF DEATH 0q-05-2005 COUNTY CUMBERLAND
FILE NO. 21 03-0550 S.S/D.C. NO. 159-2q-7959 ACN 03122820
TAX RETURN WAS: eX) ACCEPTED AS FILED ( ) CHANGED
dOZNT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO. 51q0202135
TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ¢ ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 10-21-2002
Account Balance .00
Percent Taxable X 1.000
Amount Subject to Tax .00
Debts and Deductions - .00
Taxable Amount .00
Tax Rate X .15
Tax Due .00
NOTE:
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
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."
~F PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS 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 DUE
INTEREST AND PEN.
TOTAL DUE
.00
.00
.00
.00
PURPOSE OF
NOTICE:
To fulfill the requirements of Section Il40 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (72 P.S.
Section 9140).
PAYMENT:
Detach the top portion of this Notice and submit aith your payment to the Register of Hills printed on the
reverse side.
-- Hake check or money order payable to: REGISTER OF HILLS, AGENT.
REFUND (CR): A refund of a tax credit, ehich was not requested on the tax return, amy be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available et the Office of
the Register of Nills, any of the Z3 Revenue District Offices or by calling the special Z4-hour ansaering service
for forms ordering: 1-800-362-2050; services for taxpayers eith special hearing and or speaking needs:
1-800-447-3020 (TT only).
OBJECTIONS: Any party in interest not satisfied eith the appraisement, allowance, or disallowance of deductions or assessment
of tax (including discount or interest) as shown on this Notice amy object aithin sixty (60) days of receipt of
this Notice by:
--ar[iran protest to the PA Department of Revenue, Board of Appeals, Dept. ZDIOZ1, Harrisburg, PA 17iZD-1OZI, OR
--electing to have the matter deters[ned 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 Review Unit, DEPT. 280601, Harrisburg, PA I?IZ&-0601
Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-lBO1) for an explanation of administratively correctable errors.
If any tax due is paid within three ($) calendar months after the dacedent's death, a five percent
discount of the tax paid is allowed.
The 1SI tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January lB, 19g6, the first day after the and of the tax amnesty period. This non-participation
penalty is appealable in the sase 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 data of death, to the data of payment. Taxes ahich became delinquent before January 1, 1982
bear interest at the rate of six (6g) percent par annum calculated at a daily rate of .0D0164.
All taxes ahich became delinquent on or after January 1, 198Z will bear interest at a rate which ail1 vary from
calendar year to calendar year with that rate annaunced by the PA Department of Revenue. The applicable
interest rates for 1982 through 2003 ara:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Yea[ Rate Factor... Year Rate Factor
1982 20Z .000548 1987 9X .OOOZ47 1999 7Z .00019Z
1983 16Z .000438 1988-1991 llZ .000301 2000 DX .O00Z19
1984 1IX .000501 1992 92 .000247 ZOOX 92 .000Z47
1985 13Z .000356 1993-1994 7Z .00019Z ZOOZ 62 .000164
1986 lOX .000Z74 1995-1998 9Z .000Z47 ZOO3 SZ .000137
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF D&¥S 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 of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest suet be calculated.
BUREAU OF INDIVIDUAL TAXES
TNHERTTAHCE TAX DZVTSTON
DEPT. 180601
HARRTSBURG,, PA 17118-0601
PATRZCI M DZVELY
q18 MEADOW DR
CAMP HILL
PA 17011
COHMONNEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLORANCE OR DISALLOHANCE
OF DEDUCTIONS. AND ASSESSNENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
DATE 10-06-2005
ESTATE OF YOST
DATE OF DEATH 0~-05-2005
FILE NUMBER 21 05-0550
~C.O.I~NTY CUMBERLAND
SS~DC 159-2~-7959
ACN 05121821
Amoun~ Rmmi~d
REV-1640 EX AFP COZ-OS)
CATHERINE M
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF HILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THIS LINE
REV-IS48 EX AFP (01-03)
RETAIN LONER PORTION FOR YOUR RECORDS
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLONANCE OR DISALLONANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 10-06-2003
ESTATE OF YOST
CATHERINE M DATE OF DEATH 0~-05-2003 COUNTY CUMBERLAND
FILE NO. 21 03-0550 S.S/D.C. NO. 159-2~-7959 ACN 03122821
TAX RETURN WAS= (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET ZNFORHATION
FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO. 513007~828
TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIHE CERTIFICATE
DATE ESTABLISHED 10-21-2002
Account Balance 351.79
Percent Taxable X 1.000
Amount Subject to Tax 351.79
Debts and Deduct/ons - .00
Taxable Amount 351.79
Tax Rate X .15
Tax Due 52.77
NOTE:
TAX CRED'rTS:
PAYHENT RECEIPT DISCOUNT (+)
DATE NUHBER INTEREST/PEN PAID (-) AHOUNT PAID
07-03-2003 CD002773 2.6~ 52.77
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
NITH YOUR TAX PAYMENT TO THE
REGISTER OF RILLS AT THE
ABOVE ADDRESS. HAKE CHECK
OR HONEY ORDER PAYABLE TO:
"REGISTER OF gILLS, AGENT."
IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS RE,J/RED.
ZF TOTAL DUE 13 REFLECTED AS A "CRED/T" (CR), YOU NAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
55.~1 I
Z. 6RCR I
PURPOSE OF
NOTICE:
To fulfill the requirements of Section Zl40 of the Inheritance and Estate Tax Act, Act Z5 of ZOO0. (TZ P.S.
Section 91q0).
PAYHENT:
Detach the top portion of this Notice and submit aith your payment to the Register of Nllls printed on the
reverse side.
-- Nake check or money order payable to: REGISTER OF HILLS, AGENT.
REFUND (CR): A refund of a tax credit, ahich ams not requested on the tax return, may 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 Hills, any of the Z5 Revenue District Offices or by calling the special Zq-hour anseering service
for fores ordering: 1-800-36Z-ZOSO~ services for taxpayers with special hearing and or speaking needs:
1-DOO-4qT-3OZO (TT only).
OBJECTIONS: 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 may object aithin sixty (60) days of receipt of
this Notice by: OR
--written protest to the PA Department of Revenue, Board of Appeals) Dept. 281021, Harrisburg, PA 17128-lOZ1,
--eIecting 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 Review Unit, DEPTo Z&0601, Harrisburg, PA 171ZD-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an expZanation of administratively correctable errors.
If any tax due is paid within three ($) calendar months after the dacedent's death, a five percent
discount of the tax paid is allowed.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and net
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 mould appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning aith 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 (6X) percent per annum calculated at a daily rate of
All taxes which became delinquent on or after January 1, 19BZ will bear interest at a rate which will vary from
calendar year to calendar year aith that rate announced by the PA Department of Revenue. The applicable
interest rates for 1982 through 2005 are:
Interest Daily Interest Daily
Year Rata Factor Yea__r Rata Factor Yea__r
19BZ gOX .O005qD 1987 9Z .O00Z~7 1999
1985 16Z .000q38 1988-1991 llZ .000301 ZOO0
19S~ llZ .000301 199Z 9Z .O00Zq7 ZOO1
1985 13Z .000356 1993-199q 72 .O0019Z 2002
1986 lOX .00027q 1995-1998 9Z .O00Zq7 2003
--Interest is calculated as folloas:
Interest Daily
Rate Factor
7Z .00019Z
8Z .000219
9Z .0002q7
6Z .00016q
5Z .000137
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST 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.
BUREAU OF INDIVIDUAL TAXES
IHHERTTANCE TAX DTVISION
DEPT. 180601
HARRTSBURG, PA 17128-0601
PATRICI M DIVELY
q18 MEADOW DR
CAMP HILL PA 17011
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEHENT OF ACCOUNT
DATE
ESTATE OF
DATE OF DEATH
FILE NUHBER
COUNTY
ACM
11-10-2005
YOST
0q-0~-2005
21 05-0550
CUMBERLAND
05122821
Amoun'l:
REV-I~07 EX AFP (nl-O5)
CATHERINE H
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
NOTE: To insure proper credi~ ~o your account, subm/~ ~he upper portion of ~his fore wi~h your ~ex payment.
CUT ALONG THIS L'rNE ~ RETAIN LOWER PORTION FOR YOUR RECORDS *~
REV-Z607 EX AFP (01-03) ~N INHERITANCE TAX STATEMENT OF ACCOUNT N~N
ESTATE OF YOST CATHERINE M FILE NO. 21 05-0550 ACN 05122821 DATE 11-10-2005
THIS STATEHENT IS PROV/DED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACM TN THE NAMED ESTATE. SHO#N BELO#
IS A SUNHARY OF THE PRZNCZPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, ZF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 10-06-Z005
PRINCIPAL TAX DUE:
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+)
DATE NUHBER INTEREST/PEN PAID
07-05-2005 CD002775
10-1q-2005 CDOO51q7
ZF PAID AFTER TH~S DATE, SEE REVERSE
SIDE FOR CALCULATZON OF ADDITIONAL INTEREST.
( IF TOTAL DUE [S LESS THAN $1,
NO PAYMENT [S REQUIRED.
2.6~
.00
AMOUNT PAID
52.77
2.6~
58.05
5.28CR
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN. .00
TOTAL DUE 5.28CR
ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR),
YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THZS FORH FOR INSTRUCTIONS.
52.77
PAYHENT:
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: CO~ONWEALTH OF PENNSYLVANIA.
REFUND (CR):
REPLY TO:
DISCOUNT:
PENALTY:
A refund of a tax credit, mhich Nas nat requested on tho 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 Z5 Revenue District Offices or from the Department's Zq-hour
ensnaring service for farms ordering: 1-800-56Z-Z050; services for taxpayers mith special hearing and / or
speaking needs: 1-800-qqT-50Z0 (TT only).
Questions regarding errors contained an this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Reviem Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601, phone
(7[7) 787-6505.
If any tax due is paid mithin three (3) calendar months after the dacedsnt's death, a five percent (SX) discount
of the tax paid is allowed.
The 15Z tax amnesty non-participation penalty is computed on the total af the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end af the tax amnesty period.
INTEREST:
Interest is charged beginning mith first day of delinquency, or nine (9) months and one (l) day from the date of
death, to the date of payment. Taxes ehich became delinquent before January 1, 1982 bear interest at the rate of
six (6Z) percent par annum calculated at a daily rate of .00016~. Al1 taxes mhich became delinquent on and after
January l, 198Z mill bear interest at a rate ehich Hill vary from calendar year to calendar year mith that rate
announced by the PA Department of Revenue. The applicable interest rates for 1982 through ZOO3 are:
Interest Daily
Interest DaiIy Interest Daily
Rate Factor
Year Rata
Factor Year Rate Factor Year
198Z ZOZ .0005q8 1987 9Z .O00Z~7 1999 7Z .00019Z
1983 16X .000q38 1988-1991 1XZ .000301 zogo 8Z .O00Z19
198q 11Z .000301 1992 9Z .O00Zq7 2001 9Z .O00Zq7
1985 1SZ .000356 1993-199q 7Z .O0019Z ZOOZ 62 .00016~
1986 lOX .O00Z7q 1995-1998 92 .O00Zq7 2003 5Z .000137
--Interest is calcuLated as folloms:
INTEREST = BALANCE OF TAX UNPAID X NUI{BER OF DAYS DBLINI~UENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent Hill reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation data shomn on the
Notice, additional interest must be calculated,
P. M. Dively
418 Meadow Dr.
Camp Hill, PA 17011
t"/t z..8- o C,,o [
h,,llh,,h,,Ih,hih,hlh,,,Ih,lh,,,,,lllh,,,,,Ih,lhl
BUREAU OF ZNDTVZDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. Z80601
HARRISBURG,, PA 171Z8-0601
PATRICI H DIVELY
418 HEADOW DR
CAHP HILL
PA 17011
COHHON#EALTH OF PENNSYLVAN'rA
BEPARTHENT OF REVENUE
NOTZCE OF I'NHER/TANCE TAX
APPRATSEHENT, ALLONANCE OR DI'SALLO#ANCE
OF DEDUCTIONS~ AND ASSESSHENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
DATE
ESTATE OF
BATE OF BEATH
F'rLE NUHBER
COUNTY
SSN/DC
ACN
I
10-06-Z005
YOST
04-05-2005
21 03-0550
CUHBERLAND
159-24-7959
03122821
Amoun4: Rem i'l:'l:ed
ItEV-l$¢i8 EX AFP (01-05)
CATHERINE H
HAKE CHECK PAYABLE AND REHIT PAYNENT TO:
REGISTER OF HILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
PURPOSE OF
NOTICE: To ~ulfill the raquirsaants of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (7Z P.S.
Section 9140).
DEXter9.93) ~. ~
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
Dear Register of Wills.~/
Enclosed you will find: ~]check(s) [~ documents(s) which were received by the Department of Revenue in error.
These may be processe~ ~6ccording to normal procedures.
REMINDER: The POST MARK DATE on envelope attached to any checks enclosed must appear on your
Official Receipt.
Thank you.
Sincerely,
John Murphy, Chief
Inheritance Tax Division
(717) 787-6201
Commonwealth of Pennsylvania
Department of Revenue
Bureau of Individual Taxes
Dept 280601
Harrisburg PA 17128-0601
MS DONNA OTTO
ACTING REGISTER OF WILLS
CUMBERLAND CO COURTHOUSE
1 COURTHOUSE SQ
CARLISLE PA 17013
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 003147
DIVELY PATRICIA M
418 MEADOW DRIVE
CAMP HILL, PA 17011
........ fold
ESTATE INFORMATION: SSN: 159-24-7959
FILE NUMBER: 2103-0550
DECEDENT NAME: YOST CATHERINE M
DATE OF PAYMENT: 10/20/2003
POSTMARK DATE: 10/14/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 04/03/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
03122821 $2.64
TOTAL AMOUNT PAID:
$2.64
REMARKS: PATRICIA M DIVELY
SEAL
CHECK#8110
INITIALS: DO
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF INDTV'rDUAL TAXES
TNHERTTANCE TAX DTVTSION
DEPT. 280601
HARRXSBURG, PA 171Z8-0601
COHHONWEALTH OF PENNSYLVANZA
DEPARTHENT OF REVENUE
ZNHERZTANCE TAX
STATEMENT OF ACCOUNT
REV-lSD? EX AFP
PATRICI M DIVELY "i ~; ::_~ ~.~,
q18 MEADOW DR
CAMP HILL PA 17011
DATE 11-10-2005
ESTATE OF YOST CATHERINE M
DATE OF DEATH Oq-O$-ZO0$
FILE NUHBER Z1 05-0550
COUNTY CUMBERLAND
ACN 05122821
Amount?emitted
HAKE CHECK PAYABLE AND REHZT PAYHENT TO:
REGISTER OF WILLS
,'~...~'~"~- ~ ZTZ'- :~::),,~';~'-'/~ CUMBERLAND CO COURT HOUSE
CARLISLE, PA 1701~
NOTE: To insure proper cred/~ ~o your accoun*~ submit *he upper portion of *his fore w/~h your ~ax payment.
{']o ~ 3:'
h,,llh,,lli,,,,,,ll,,lh,,ll,,,li,,,hl,:lhl,l:,l,h,t,l,,i
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF ~ND~VIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO.
REV-1162 EX(11-96)
CD 003271
DIVELY PATRICIA M
418 MEADOW DRIVE
CAMP HILL, PA 17011
........ fold
ESTATE INFORMATION: SSN: 159-24-7959
FILE NUMBER: 2103-0550
DECEDENT NAME: YOST CATHERINE M
DATE OF PAYMENT: 11/24/2003
POSTMARK DATE: 11/22/2003
COUNTY: CUMBERLAND
DATE OF DEATH: 04/03/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $5.28
REMARKS:
TOTAL AMOUNT PAID:
$5.28
SEAL
CHECK#8126
INITIALS: AC
RECEIVED BY:
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS