HomeMy WebLinkAbout03-0994REV-1500 EX + (8-00)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
DECE-
DENT
CHECK
APPRO-
PRIATE
BLOCKS
COR-
RE-
SPON
DENT
RECA-
PITULA-
TION
TAX
COMPU-
TATION
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
DATE OF DEATH (MM-DD-YEAR)
I DATE OF BIRTH (MM-DD-YEAR)
06/22/02 01/16/1913
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
OFFICIAL USE ONLY
FILE NUMBER
COUNTY CODE YEAR NUMBER
SOCIAL SECURITY NUMBER
168-36-7661
THIS RETURN MUST BE FILED IN DUPLICATE
WITH THE REGISTER OF WILLS
SOCIAL SECURITY NUMBER
3. Remainder Return
I 1' Original Return 12. Supplemental Return ~ (date of death prior to 12-13-82)
4, limited Estate 4a, Future Interest Compromise
(date of death after 12-12-82) 5. Federal Estate Tax Return Required
8. Decedent Died Testate 7, Decedent Maintain ed a Living Trust
(Attach copy of Will) (Attach a copy of Trust) 0 8. Total Number of Safe Deposit Boxes
9. Litigation Proceeds Received 10. SpousalPovertyCredit(dateof death between r-~ 11. ElectiontotaxunderSec. 9113(A)
12-31-91 and 1-1-95) (Attach Sch O)
NAME
Jerry A. Weigle, Esquire
FIRM NAME (If Applicable)
Weigle & Associates, P.C.
TELEPHONE NUMBER
717-532-7388
COMPLETE MAILING ADDRESS
126 East King Street
Shippensbur~, PA 17257
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Corporation, Partnership or Sola-Proprietorship (3)
4. Mortgages & Notes Receivable (Schedule D) (4)
5. Cash, Bank Deposits & Miscellaneous Personal
Property (Schedule E) (5)
6. Jointly Owned Property (Schedule F)
~] Separate Billing Requested (6)
None
None
N~ne
None
8,439.71
None
7. Inter-Vivos Transfers & Miscellaneous
Non-Probate Property (Schedule G or L)
(7) None
8. Total Gross Assets (total Unes 1-7) (8)
9. Funeral Expenses & Administrative Costs (Schedule H)(9) 7,863.59
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) (10) 17.72
11. Total Deductions (total Lines 9 & 10) (11)
12. Net Value of Estate (Line 8 minus Line 11) (12)
13. Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax (13)
has not been made (Schedule J)
14. Net Value Subject to Tax (Line 12 minus Line 13) (14)
OFFICIAL USE ONLY
8,439.71
7,881.31
558.40
None
558.40
15.
SEE INSTRUCTIONS ON PAGE 2 FOR APPLICABLE RATES
Amount of Line 14 taxable at the spousal tax
rate, or transfers under Sec. 9116 (aX1,2) X .0 (15)
16. Amount of Line14 taxable at linaal rate 558.40 X .0 45 (16) 25.13
17, Amount of Line 14taxableatsibling rate 0 · O0 X .12 (17) O. O0
18. Amountof Line 14 taxable at collateral rate 0 · 00 X .15 (18) 0.00
19. Tax Due (19) 25.13
0 PA15801 NTF 29755 Copyright 2000 Greatland/Nelco LP- Forms Software Only
Estate of: Cora M. Bert
21-2003-
~Y OF ALLOCATIONS ST) BENEFICIARIES
Taxable at lineal rate
Lester E. Bert
LindaM. Pierce
H. Darlene Pittman
Marie E. Alleman
139.60
139.60
139.60
139.60
558.40
PA REV-1500 EX (6-00)
Decedent's Complete Address:
Page 2
:5¥hEET ADDRESS
100 Fit:. ~llen Drive
C,TY I ST^TE I zlp
Mechanicsburg PA 17055
Tax Payments and Credits:
1. Tax Due (Page I Line 19) (1) 25.13
2. Credits/Payments
A. Spousal Poverty Credit
B, Prior Payments 0. O0
C, Discount O. O0
Total Credits (A + B + C) (2)
0.00
3. Interest/Penalty if applicable
D. Interest
E. Penalty
Total Interest/Penalty (D + E) (3) O. O0
4. If Line 2 is greater than Une 1 + Une 3, enter the difference. This is the OVERPAYMENT,
Check box on Page 1 Line 20 to request a refund (4)
5, If Line I + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5) 25.13
A. Enter the interest on the tax due. (SA) 0. O0
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) 25.13
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 property transferred; ....................................... I 1
b. retain tho 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, benefits or care? ..............................
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? ... F~ ~
4, Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? ........................................................ 0 ~
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES,
YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
kUwnhnde,r penalties of pe. rju .rT, I declare that I h. ave ex, amine..d t,his return~ including accompany, ing schedu)es and statements, and to the best of my
ow, leage and ,behe% it )s tm,e, c, orrect ano complete, uec~aration o, preparer other than me persona representative is based on information of
icn preparer nas any Know~ea,qe.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN DATE
ADDRESS
S.~ Schedule attached
DIGN~TURE OF PRF./=ARER O~rHER/THA"N R~PRESENTATIVE .-. DATE
126 East Kin9 Street, S~, PA 17257
For dates of death on or after Ju~y 1, 1994 an d before January 1, f 995, the tax rate imposed on tb · net va~ue of transfers ~ or for the use of the sur¥i¥in~ spouse is
[72 ~.s. § 9~t6 (a)(t.f)(i)].
For dates of death on or after January ~, 1995, the tax rate is imposed on th e net Ya~ue of transfers to or for the use of th e survi¥in~ s~ouse is 0% [72 P.S. § 91 lS (a) (1.1) (H)].
The s~a~u~e do~s ~ s~m~ a ~a~s~e~ ~o a su~v~m~ sDouse f~om ~ax, a~d ~be s~a~u~o~y ~egu~eme~s ~o~ d~sc~osu~e o~ asse~s a~d fi~ a ~ax ~e~u~ a~e s~H~
lhe ~ax ~a~e ~mDosed o~ ~h · ~e~ va~ue o$ ~a~sSe~s ~om a de~eased ohHd ~e~y-ome yea~s o~ a~e ~ you~e~ a~ death ~o o~ ~o~ ~he use o~ a ~a~u~a~ Da~em~, a~ adoptive pa~e~,
o~ a s~eDDar~ o~ ~he child ~s 0% [72 P.S. ~118(a)(1.2)].
lhe ~ax ~a~e ~m~osed om ~h e me~ ua~ue o~ ~a~s~e~s ~o ~ ~o~ ~h e use o$ ~be decede~'s ~ea~ beneficiaries ~s 4.5%, exceD~ as ~o~ed ~ 72.P.S. ~ 9118(1.2) [7~ ~.S, ~ ~1 ~ 8(a)(1)],
The ~ax ~a~e ~m~osed o~ ~be ~e~ ~a~ue o~ ~a~s~e~s ~o o~ $o~ ~h e use o~ ~he decede~'s s~b~m~s ~s 12% [~2 ~,S. ~ ~ 18(a~.3)]. A s~ b~ ~s defined, u~d~ Se~fio~
~bo has a~ ~eas~ ode ~a~e~ ~ commom ~h ~he deoede~, ~he~he~ by b;ood o~
0 PA15002 NTF 29756 Copyright 2000 Greatland/Nelco LP- Forms Software Only
Estate of: Cora M. Bert
21-2003-
The following person(s) are signing the return as representative(s) of the estate:
Lester E. Bert
8724 Pineville Road
Shippensburg, PA 17257
REV-1508 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
ESTATE OF FILE NUMBER
Co~a M. Bert 21-2003-
Include proceeds of litigation & date proceeds were received by th e estate. All prop. Jointly-owned with right of survivorship must be disclosed on Sch. F.
ITEM
NO.
1
2
3
4
5
DESCRIPTION
Messiah Village - patient trust account
Citizens Bank Checking Account #61006-3-128-1
Citizens Bank Certificate
Citizens Bank Certificate
Verizon - refund 07/10/03
7 CPA81 NTF 10908
Copyright Forms Software Only, 19~97 Nelco, Inc.
of Deposit #6140-843936
ofDeposit Burial Fund #6140-704553
TOTAL (Also enter on line 5, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
VALUE AT
DATE OF DEATH
152.52
393.58
1,251.65
6,633.92
8.04
8,439.71
REV-1511 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF FILE NUMBER
Cora M. Bert 21-2003-
Debts of decedent must be reported on Schedule I.
ITEN
NO.
FUNERAL EXPENSES:
DESCRIPTION
Fogelsanger-Bricker Funeral Home
Messiah Village - funeral reception
ADMINISTRATIVE COSTS:
Personal Representative's Commissions
Name of Personal Representative(s)
Social Security Number(s)/EIN No. of Personal Representative(s)
Street Address
City State Zip
Year(s) Commission Paid:
Attorney Fees Name: Weigle & Associates, P.C.
Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
Probate Fees
Accountant's Fees
Tax Return Preparer's Fees
Register of Wills, Cumberland County
Return
7 CPA11 NTF 10911
Copyright Forms Software Only, 1997 Nelco, inc.
filing PA Inheritance Tax
TOTAL (Also enter on line 9, Recapitulation) $
(If more space is needed, insert additional sheets of the same size)
AMOUNT
6,653.39
445.20
0.00
750.00
0.00
0.00
0.00
0.00
15.00
7,863.59
REV-1512 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES, & LIENS
ESTATE OF FILE NUMBER
Cora M. Bert 21-2003-
Include unreimbursed medical expenses.
ITEM
NO. DESCRIPTION AMOUNT
Verizon
- June billing
TOTAL (Also enter on line 10, Recapitulation) $
17.72
17.72
7 CPA12 NTF 10912 (If more space is needed, insert additional sheets of the same size)
Copyright Forms Software Only, 1997 Nelco, Inc,
REV-1513 EX + (1-97)
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ES i ATE OF FILE NUMBER
Cora M. Bert 21-2003-
RELATIONSHIP TO DECEDENT AMOUNT OR
No. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY De Not Ust Trustee(s) SHARE OF ESTATE
TAXABLE DI~ ~ HIBUTIONS (include outright spousal distributions)
2
II.
Lester E. Bert
8724 Pineville Road
Shippensburg, PA 17257
LindaM. Pierce
c/o Jon Stepp
26401 CR54
Nappanee, IN 46550
H. Darlene Pittman
903 Big SpringRoad
Shippens~, PA 17257
Marie E. Alleman
620 Newmarket Drive
Souderton, PA 18964
Son
Daughter
Daughter
Daughter
139.60
139.60
139.60
139.60
ENTER DOLLAR AMTS, FOR DISTRIBSo SHOWN ABOVE ON LINES 15 THROUGH 17~ AS APPROPRIATE, ON REV 1500 COVER SHEET
NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
None
TOTAL OF PART ~ -- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET
$ 0.00
7 CPA13 NTF ~09~3 (If more space is needed, insert additional sheets of the same size)
Copyright Forms Software Only, 1997 Nelco, Inc.
1-888-910-4100
Cai( C~tlzens' PhoneBank anytime for account information,
current rates and answers to your questions.
US059 BR294 1 1
CORA M BERT
8724 P[NEVILLE RD
SH[PPENSBURG PA 17257-9391
Citizens Circte
Account' Statement
g May 14, 2003
~ through.]une12, 2003 . /
~ontents /~
S ~'.~ an] .............. ea,~
Checking Page
CDs Page
Citizens Circte Summary
Account Account Number Balance Balance
Last 5tatement 11tis Statement
BEPOS][T BALANCE
Checking
Citizens Circle Checking 610063-128-1 411.68 393.58
COs
2 year CD 6140-704553 C3
6,623.!4 6,633.92:
24 month CD 6140-843936 1,2&8.85 1,251.65
Average monthly combined balance to waive monthty fee is
Your average monthly combined batance this statement period is
5,000.00
8,288.62
CORA M BERT
Ci~zens arcle Checking
610063-128-1
Total Deposit Balance
8,27g.15
Total RelaUnnshtp Balance
O
8,279.15
1-888-910-4100
cart citizens' PhoneBank anytime for account information,
current rates and answers to your questions.
US,O 0 2 BR294
C(~RA M BERT
8724 PINEVI.LLE RD
SHiPPENSBURG PA 17257-9391
Citizens CircLe
Account Statement
OOF 2
Beginning August 14, 2003
through September 12, 2003
Contents
Summary Page 1
Checking Page 2
CDs Page 2
Citizens Cl,cte S.,,,,,,a,~ i ~
Account Account Number BaLance Balance
Last Statement This Statement
DEPOSZT BALANCE
Checking
Citizens Circle Checl~ng 610063-128-1 375.86 375.86
CDs
2 year CD 6140-704553 j[~.[~t ~+~o .00 .O0
24 month CD 6140-843936 1,257.34 1,260.25
Average monthly combined balance to waive monthly fee is
Your average monthly combined balance this statement period is
5,000.00
1,634.75
CORA M BERT
Citizens Circle Checking
610063-128-1
Total Depusit B~ance
1,636.11
O Tot~ Relationship Balance
1,636.11
/2(,, 3, 7?-_
TO THE
ORDER'OF
Lester E Bert, su~vivimg relative
Drawer: Citizens Bank of Pennsylvania
MEMO:
""~ ~5~?,"+~:~O~OOOq?q~: g~oooqtqgo
ORIGINAL 4110
Funeral Services C
~. OrO.
[] CREDIT
CARD
[] OTHER
% ACCT. NO.
FEDERATED
Name of Deceased
FOGELSANGER-BRICKER
FUNERAL HOME, INC.
LAST BALANCE
]INTEREST
[ LATEPAYMENT
CHARGE
SUB TOTAL
i~RI~DITS _-t
LESS PAYMENT
NEW BALANCE
05293
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)
003295
WEIGLE JERRY A ESQUIRE
126 E KING STREET
SHIPPENSBURG, PA 17257
........ fold
ESTATE INFORMATION: SSN: 168-36-7661
FILE NUMBER: 21 03-0994
DECEDENT NAME: BERT CORA M
DATE OF PAYMENT: 12/02/2003
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 06/22/2003
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 $25.13
TOTAL AMOUNT PAID:
$25.13
REMARKS' JERRYWEIGLE ESQUIRE
SEAL
CHECK//3826
INITIALS: VZ
RECEIVED BY'
DONNA M. OTTO
DEPUTY REGISTER OF WILLS
REGISTER OF WILLS
BUREAU OF 1NDTVIDUAL TAXES
TNHERTTANCE TAX DTVTSZON
DEPT. 280601
HARRISBURG, PA 17118-0601
JERRY A WEIGLE ESQ
WEIiLE & ASSOCS
126 E KIN$ ST
SHIPPENSBURG
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOT/CE OF TNHERZTANCE TAX
APPRATSEHENT, ALLOWANCE OR DTSALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
PA 17257
DATE 01-27-200q
ESTATE OF BERT
DATE OF DEATH 06-22-200:5
FILE NUMBER 21 0:5-099q
cOUNTY CUMBERLAND
ACN 101
Amount Remitted
REV-Ii47 EX AFP (DI-OS)
CORA M
HAKE CHECK PAYABLE AND REHZT PAYMENT TO:
RESISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 1701:5
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF BERT CORA MFZLE NO. 21 0:5-099~ ACN 101 DATE 01-27-200~
TAX RETURN WAS: (X) ACCEPTED AS FTLED ( ) CHANGED
RESERVATZON CONCERNZNG FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1)
2. Stocks and Bonds (Schedule B) (2)
3. Closely Held Stock/Partnership Interest (Schedule C) ($)
q. Mortgages/No,es Receivable (Schedule D) (q)
5. Cash/Bank Deposits/Misc. Personal Propar*y (Schedule E) (5)
6. Jointly Owned Property (Schedule F) (6)
7. Transfers (Schedule G) (7)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expanses/Ada. Costs/M/sc. Expanses (Schedule H) (9)
10. Debts/Hortgage Liabilities/Liens (Schedule T) (10)
11. To,al Deductions
12. Ne~ Value of Tax Re*urn
15.
1~.
Char/*able/Govornmon~el Bequests; Non-olec~ed 9115 Trusts (Schedule J)
Not Value of Estate Subjac~ to Tax
8~:59.71
O0
O0 NOTE: To /nsure proper
O0 crad/t to your account,
O0 subm/t ~ho upper port/on
O0 of th/s form w/th your
tax payment.
O0
(8)
7,86:5.59
17.72
NOTE:
8,q:59.71
(11) 7 .RR]_
(12) 558.q0
(13) . O0
(1~) 558.q0
Zf an assessment was issued previously, 11nas 1~, 15 and/or 16, 17,
reflect figures that /nclude the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amoun~ of Line Zq at Spouse1 rate
16. Amount of Line 1~ *axabla a~ Lineal/Class A rate
17. Amount of L/no lq at S/bl/ng ra~e
18. Amount of L/no lq taxable at Collateral/Class B ra~e
19. Pr/nc/pal Tax Due
TAX CREDITS:
PAYMENT RECETpT DT$COUNT
DATE NUMBER TNTEREST/PEN pATD
1Z-OZ-ZO0:5 CDO0:BZ95 · O0
18 and 19 will
TF PATD AFTER DATE ZNDZCATED~ SEE REVERSE
FOR CALCULATTON OF ADDTTZONAL INTEREST.
(1~) .00 x O0 = .00
(16) 558.q0 x Oq5 = 25.1:5
(17) . O0 x 12 = . O0
(18) .00 x 15 : .00
(19)= 25.13
AMOUNT PATD
25.13
TOTAL TAX CREDIT I
BALANCE OF TAX DUEl .00
ZNTEREST AND PEN. .00
TOTAL DUE .00
( TF TOTAL DUE TS LESS THAN $1, NO PAYMENT [S RE~UTRED.
TF TOTAL DUE [S REFLECTED AS A 'CREDTT' (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE STDE OF THTS FORM FOR TNSTRUCTTONS.)
RESERVATION:
PURPOSE OF
NOTICE:
PAYHENT:
REFUND (CR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DZSCOUNT:
PENALTY:
INTEREST:
Estates of decedents dying on or before December 11, 1982 -- if any future interest in the estate is transferred
in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for
life er for years, the Comeonaealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the taafut CIass B (collateral) rate on any such future interest.
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act 13 of ZOO0. (7Z P.S.
Section 9140).
Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side.
--Hake check or money order payable to: REGISTER OF NILLS, AGENT
A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office
of the Register of Nills, any of the ZS Revenue District Offices, or by calling the special Z4-hour
ansearing service far forms ordering: 1-800-361-Z050; 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 disallowance of deductions, or assessment
of tax (including discount or interest) as shown on this Notice must object within sixty (60) days of receipt of
this Notice by: j
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1011, 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 be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 180601, Harrisburg, PA 17118-0601
Phone (717) 787-6505. See page S 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 (3) calendar months after the decedent'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, 1996j 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, 1981 bear interest at the rate of
six (61) percent per annum calculated at · daily rate of .000164. All taxes which became delinquent on and after
January 1, 1962 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 1982 through ZOOS are:
Interest Dally Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1981 2OZ .000548 1987 91 .000247 1999 72 .000192
1983 162 .000438 1988-1991 112 .000301 ZOO0 82 .000219
1964 llZ . 000501 1991 91 · 000147 ZOO1 9Z . 000147
1965 13Z .000356 1993-1994 71 .000192 ZOOZ 67. · 000164
1986 107. .000174 1995-1998 91 .000147 ZOO3 57. · 000137
--Interest ls calculatad as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR
--Any Notice lssued after the tax becomes delinquent will reflect an interest calculation to flfteen (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.