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Home My WebLink About03-1001REV - 1500 EX COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE DEPT. 280601 HARRISBURG, PA 17128-0601 REV-1500 INHERITANCE TAX RETURN RESIDENT DECEDENT DECEDENT'S NAME (LAST, FIRST, AND MIDDLE INITIAL) RICHWINE, MARLIN B. DATE OF DEATH (MM-DD-YEAR) DATE Of BIRTH (MM-DD-YEAR) 03/06/2003 ]02/15/1921 (IF APPLICABLE) SURVIVING SPOUSE'S NAME ( LAST, FIRST AND MIDDLE INITIAL) IF OFFICIAL USE ONLY ILE NUMBER SOCIAL SECURITY NUMBER ]79-12-4743 THIS RETURN MUST BE FILED IN DUPLICATE WITH THE REGISTER OF WILLS SOCIAL SECURITY NUMBER [] 1. Original Return [] 2. Supplemental Return [] 3. Remainder Return (date of death prior to 12-13-82) [] 4. Limited Estate [] 4a. Future Interest Compromise (date of death after [] 5. Federal Estate Tax Return Required 12-12-82) [] 6. Decedent Died Testate (Attach copy [] 7. Decedent Maintained a Living Trust (Attach 8. Total Number of Safe Deposit Boxes of Will) copy of Trust) [] 9. Litigation Proceeds Received [] 10. Spousal Poverty Credit (date of death between [] 11. Election to tax under Sec. 9113(A) (Attach Sch O) 12-31-91 and 1-1-95) __ NAME I COMPLETE MAILING ADDRESS RALPH C. WRIGHT, JR. :IRM NAME (If applicable) 301 Market Street Johnson, Duffle, Stewart & Weidner P.O. Box 109 -ELEPHONE NUMBER Lemoyne, PA 17043-0109 717/761-4540 10. 12. 13. 14. Real Estate (Schedule A) Stocks and Bonds (Schedule B) Closely Held Corporation, Partnership or Sole-Proprietorship Mortgages & Notes Receivable (Schedule D) Cash, Bank Deposits & Miscellaneous Personal Property (Schedule E) Jointly Owned Property (Schedule F) [] Separate Billing Requested Inter-Vivos Transfers & Miscellaneous Non-Probate Property (Schedule G or L) Total Gross Assets (total Lines 1-7) Funeral Expenses & Administrative Costs (Schedule H) Debts of Decedent, Mortgage Liabilities, & Liens (Schedule I) Total Deductions (total Lines 9 & 10) Net Value of Estate (Line 8 minus Line 11) (1) None (2) None (3) None (4) None (5) 4,291.00 (6) None (7) 226,955.83 (9) 12,488.31 (lO) 737.80 (8) Charitable and Governmental Bequests/Sec 9113 Trusts for which an election to tax has not been made (Schedule J) Net Value Subject to Tax(Line 12 minus Line 13) (11) 231,246.83 13,226.11 218,020.72 218,020.72 (:~FFICiA[. USE ONLY SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES 15.Amount of Line 14 taxable at the spousal tax rate, x or transfers under Sec. 9116(a)(1.2) 16.Amount of Line 14 taxable at lineal rate 2 1 8,020.72 x 17.Amount of Line 14 taxable at sibling rate x 18. Amount of Line 14 taxable at collateral rate x 19. Tax Due (12) (13) (14) .00 (15) .045 (16) 9,810.93 .12 (17) .15 (18) (19) 9,810.93 20. [] Copyright 2000 form software only The Lackner Group, Inc. Form REV-1500 EX (Rev. 6-00) Decedent's Complete Address: STREET ADDRESS 111 Maple Drive ~ITY Mechanicsburg Tax Payments and Credits: 1. Tax Due (Page 1 Line 19) 2. Credits/Payments A. Spousal Poverty Credit B. Prior Payments C. Discount ISTATE PA zip 17055 (1) 9,810.93 Total Credits (A + B + C) (2) 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 theOVERPAYMENT. (4) Check box on Page l Line 20 to request a refund 5. If Line1 + Line 3 is greater than Line 2, enter the difference. This is theTAX DUE. (5) 9,810.93 A. Enter the interest on the tax due. (5A) B. Enter the total of Line 5 + 5A. This is theBALANCE DUE (5B) 9,810.9 3 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; ............................................................................. [] [] 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, 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 death2 ....... [] [] 4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which contains a beneficiary designation?. ............................................................................................................... [] [] 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, correct and complete. Declaration preparer other than the personal representative is based on all information of which preparer has any knowledge, SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN James B. Richwine SIGhJA'TURE OF_P,E--I~ONrRI~SPONS~ ~ FILING RETURN ~'~51GNATURE OF PREPAR/L;;~R OTHER THAN REPRESENTATIVE RALPH C. WRIGHT, JR. ADDRESS ,.}Al E 83 Channel Drive ~ /U Carlisle, PA 17013 I ! ADDRESS / DADAT-E A DDR ESS 301 Market Stre et P. O. Box 109 Lemoyne, PA 17043-0109 For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3% [72 P.S. §9116 (a) (1.1) (i)]. For dates of death on or after January 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 statutedoes not exempta transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if the surviving spouse is the only beneficiary. For dates of death on or after July 1, 2000: The tax rate imposed on the net value of transfers from a deceased child twenty-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 beneficiaries is 4.5%, except as noted in 72 P.S. §9116 1.2) [72 P.S. §9116 (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. COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE E CASH, BANK DEPOSITS, & MISC. PERSONAL PROPERTY ESTATE OF R]CHWINE, MAELFN ]3. r FILE NUMBER Include the proceeds of litigation and the date the proceeds were received by the estate~ll property jointly-owned with the right of survivorship must be disclosed on schedule F. ITEM NUMBER l DESCRIPTION 1991 Chevrolet Caprice Wagon Date of death value Household Goods - old & worn Date of death value TOTAL (Also enter on Line 5, Recapitulation) VALUE AT DATE OF DEATH 3,541.00 750.00 4,291.00 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF RICHWINE, MARLIN B. SCHEDULE G INTER-VIVOS TRANSFERS & MISC. NON-PROBATE PROPERTY FILE NUMBER 1 This schedule must be completed and filed if the answer to any of questions l through 4 on page 2 is yes. DESCRIPTION OF PROPERTY ..... F DEATH % OF I ITEM Include the name of the transferee, the r re at onship t° decedent and the date °f transfer'[.~/'~ I~ ~=~.c~r ...... i DECD'S . ,E~X.C..L.U, ~S.I ~ =N. TAXABLE VALUE NUMBER I Attach a copy of the deed for real estate, iV~LU~ ,Jr ~oo~.! INTEREST ~ ............ ' ] One-half interest in real estate located at 111 Maple Drive, t 130,500.00 100% 4 Township of Silver Spring, County of Cumberland, PA. (Ownership - Marlin B. Richwind and James B. Richwine, Son, as joint tenants with right of survivorship and not as tenants in common. Deed dated 10/31/2002 - Book 254, Page 1576.) Sold- 10/24/2003 Sale Price - $130,500.00 (Copy of Settlement Statement attached) PNC Bank - Checking Account No. 5070088098 Joint with James B. Richwine, Son, as of 9/2/2002 PNC Bank - Savings Account No. 5000934981 Joint with James B. Richwine, Son as of 9/2/2002 MetLife Investors - Annuity Contract No. A2070580 Annuitant: Marlin B. Richwine Beneficiary: James B. Richwine, Son 130,500.00 5,540.29 2,236.13 91,679.41 100% 100% 100% 3,000.00 2,540.29 2,236.13 91,679.41 TOTAL (Also enter on line 7, Recapitulation) 226,955.83 Conestoga Title Insurance Co. 123 East King Street, Lancaster PA 17602 Phone 1-800-732-3555 In LaI}cester/299-4805 Settlement Statement ~ //~'~ !~ ii~A~g/~-295-T155 U.S. Department of Labor and Urban Development _~ [_ OMB No. 2502-0265 A. HUD-I UNIFORM SETTLEMENT STATEMENT B. Type of Loan 1. [ ]FHA 2. [ ]FmHA 3. []Conv. Unins.¢. [ ] VA 5. [ ]Conv. Ins. 16. File Number: 17. Loan Number: 18. Mortgage Insurance Case Number: C. NOTE: This form furnishes a statement of settlement costs. Amouts paid to and by the settlement agent are shown. Items marked "(p.o.c)" were ~aid outside the closing; they am shown for informational purposes and are not included In the totals. D. Name & Address of Borrower: --, Name, Address and TIN of Seller: F. Name & Address of Lender: Riders Real investors, Inc. James B. and Brooke K. Rlchwlne Orrstown Bank 40 Thomwond Road 111 Maple Ddve 3 Baden Poweti Lane Harrisburg, PA 17112 Vlechantsburt~, PA 17050 Mechanlcsburg, PA 17050 TIN of Seller: G. Property Location: Place of Settlement: H. Settlement Agent: 111 Maple Drive, Silver Spdng Township, Snelbaker, Brenneman & Spare, P.C. Cumberland County, Mechanicsburg, ¢4 West Main Skeet Kelth O. Brenneman Pennsylvania Mechanicsburg, PA 17055 Date of Settlement: IOctober 24, 2003 J. Summaw of Borrower's Transaction lC Summary of Seller's Transaction 100. Gross Amount Due fi.om Borrower 400. Gross Amount Due to Seller 101, Contract sales price $130,500.00 ¢01. Contract sales price $130,500.00 102. Personal property ¢02. Personal property 103. Borrower's settlement charges (line 1400) $3,539.75 403 104. Mortgage Payoff 404 105 405 Adjustments for items paid by seller in advance Adjustments for Items paid by seller In advance 106. City/town taxes 10124103 to 12/31/03 $72.33 406. City/town taxes 10/24/03 to 12/31/03 $72.33 107. County taxes to 407. County taxes to 108. Assessments to 408. Assessments to 109 School Tax 10/24/03 to 00/30/04 $845.6~ 409 School Tax 10/24/03 to 06/30/04 $845.6~ 110 Trash Collection-10124103 to 12/31/03 $27.1 111 411 112 412 113 413 t20. Gross Amount Due From Borrower $134,984.86 420, Gross Amount Due to Seller $131,445.11 200. Amounts Paid by or in Behalf of Borrower 500. Reductions in Amount Due to Seller 201. Deposits or earnest money $13,065.66 501. Excess deposit (see instructions) 202. Principal amount of new loan(s): $104,400.00 502. Settlement charges to seller (line 1400) $3,942.28 203 503. Existing loan(s) taken subject to 204 504. Payoff of first mortgage 205 505. Payoff of second mortgage 206 506 $0.00 207 507 Escrow for Inhedtanca Tax $10,000.00 208 508 Escrow for rent ($450) & damage deposit ($450) $900.00 209 509 Adjustments for Items unpaid by seller Adjustments for items unpaid by seller 210. City/town taxes to 510. City/town taxes to 211. County taxes to 511. County taxes to 212. Assessments to 512. Assessments to 213 to 513 to 214 514 215 515 216 516 217 517 218 519 220. Total Paid By/for Borrower $117,465.66 520. Total Reduction of Amount Due to Seller $14,842.28 300. Cash at Settlement From/to Borrower 600. Cash at Settlement To/fi'om Seller 301. Gross amount due from borrower (line 120) $134,984.86 601. Gross amount due to seller (line 420) $131,445.11 302. Less amounts paid by/for bonower (line 220) $117,465.66 602. Less reductions In amount due seller (line 520) $14,842.28 303. Cash [X]from [ }to Borrower $17,519.20 603. Cash [ x]to [ ] from Seller $116,602.83 Substitute Form 1099 Seller Statement The information in Blocks E, G, H, I & line 401 (or if line 401 is asterisked, line 403 and 404) is important tax information and is being furnished to the internal Revenue Service. If you are required to file a retum, a sanction will be imposed on you If this Item is required to be reported and the IRS determines that it has not been reported. If this real estate is your principat residence, file FORM 2119, Sale or Exchange of Principal Residence, for any gain, with your income tax retom; for other transactions, complete the applicable parts of Form 4797, Form 6252 and/or Schedule D (Form 1040). You are required to provide the Settlement Agent (named above) with your taxpayer Identification number. If you do not provide the Settlement Agent with your taxpayer identification number, you may be subject to civil or criminal penalties imposed by law. Under penalties of perjury, I certify that the number shown on this statement is my correct taxpayer identification number. Seller Seller 7~0. Tote; Sales/BrOker's Commission: (based on price) Division of Commission (line 700) as follows: 701 702 703. Commission paid at Settlement 704 800. Items Payable in Connection with Loan Fee to Orrstown Bank 802. Underwriting Fee to Orrstown Bank 803, Appraisal Fee 1o Orrstown Bank 804, Credit Report to 505. Lender's Inspection Fee Insurance Application Fee 807. Flood Certification Fee to to Orrstown Bank 808. Tax Service Fee 1o 809. Document Preparation Fee 810. Plan Review to 811. Construction Administration to 812 813 814 900, Items Requ..~lred by Lender to Be Paid In Advance 901. Interest from to Insurance Premium for 903. Hazard Insurance Premium for 9O4 9O5 1000. Reserves Deposited with Lender 1001. Hazard Insurance ! taxes ' taxes :1005. Annual assessments 1006. School taxes 1007 1008 Aggregate Accoun§n~g Adjustment fl00. Title Charges 1101. Settlement/closing fee 1102. Abstracl/titie fee 1103. Title examination 1104. Title insurance binder 1105. Document preparation to Orrstown Bank Notary fees to Susan Zych Steward & Weidner (includes above item numbers months @ months @ months @ months @ months @ months @ 1108. Title insurance to Keith O. Brenneman, Agent, Conestoga Title Insurance Company (includes above item numbers 1101-1106) 1109. Lender's covera~ge:$104,400.00 10 Owner's cove~ge $130,500.00 1111. Insured Closing Letter from Conestoga 'l'itie Insurance Company to '1112. Endorsements: 100; 300, 6.1 to Conestoga Title Insurance Company @ $50.00 each 1113 Borrowers' attorneys fees t200. Government Recording and Transfer Charges 1201. Recording Fees: Deed: $38.50 Mortgage: Deed: 1203. State tax/stamps 1204 Deed: 1205 '1206 1300. Additional Settlement Charges 1302. Pest Inspection 1303. Couder Fee to 1304 Autioneer's Services to Chuck Bricker, Auctioneer 1305 Sewer Charge to Silver Spring Township Authority 1307 1308 $44.50 M/L Slip: $1,305.00 Mortgage: $1,305.00 Mortgage: per month per month per month per month per month per month Borrower's Funds at Seffiement 200.00 200.00 30.00 0.00 0.00 0.00 0.00 8.00 83.00 Paid from Seller's Funds Settlement WARNING: It is a crime to knowingly make false statements to the United States on this or any other similar form. Penalties upon conviction can include a fine and imprisonment. For details see: Title 18 U.S. Code Section 1001 and Section 1010. f400. Total Settlement Cha. rges (This number transfers to Lines 103 & 502 Above) 3,539.75 3,942.28 Certification I have carefully reviewed the HUD-1 Settlement Statement and to the best of my knowledge and belief, it is a tree and accurate statement of all reciepts and disbursements made on my account or by me in this transacUon. I further certify that I have received a copy of the HUD-1 SetUement Statement ~'~'~ ~//~' ~_~'-~ , Seller ~ Borrower .. ~ . . . - . efler Riders Reelinvestors, Inc. By: Brian C. Rivers Borrower To the betst (~my knowledge the HUD-1 Selllement Statement which I have prepared is true and accurate account of the funds which were received and havey~y the undersigned as part of the settlement of this transaction. Keiih O. Brenneman Settlement Agent Date: October 24, 2003 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE H FUNERAL~& ADMINISTRATIVE COSTS ESTATE OF RICHWINE, MARLIN ]3. I FILE NUMBER decedent must be reported on Schedule I. Debts of ITEM NUMBER DESCRIPTION AMOUNT A. 1 FUNERAL EXPENSES: Hoffman-Roth Funeral Home - Advertising and Death Certificates 186.90 ADMINISTRATIVE COSTS: Personal Representative's Commissions Social Security Number(s) / EIN Number of Personal Representative(s): Street Address City State Zip Year(s) Commission paid Attorney's Fees Johnson, Duffle, Stewart & Weidner Family Exemption: (If decedent's address is not the same as claimant's, attach explanation) Claimant James B. Richwine Street Address 111 Maple Drive City Mechanicsburg State PA Zip 17050 Relationship of Claimant to Decedent Son Probate Fees 350.00 3,500.00 Accountant's Fees Tax Return Preparer's Fees Other Administrative Costs Register of Wills - file Inheritance Tax Return PP&L - Electric service - March - October 2003 15.00 1,182.04 Total of Continuation Schedule(s) 7,254.37 TOTAL (Also enter on line 9, Recapitulation) 12,488.31 COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT Sd'ledule H ESTATE OF RICHWINE, MARL1N B. I FILE NUMBER 3 Keystone Oil - April - August 2003 321.69 10 11 12 13 14 15 16 Penn Waste, Inc. - trash charges Silver Spring Township - Sewer charges Verizon - telephone charges PA Water Company - water charges Comcast Cable - cable charges Debra Bashore Weist - school district real estate taxes - 7/1/2003 to 10/24/2003 Home Depot ~ recreation room carpet replaced prior to sale Lowe's - materials and labor - bathroom repairs prior to sale J & J Custom Counters - kitchen counter replaced prior to sale. Chuck Bricker - Auctioneer's Services - sale of real estate Recorder of Deeds - 1% transfer tax Johnson, Duffle, Stewart & Weidner - representation at Auction and settlement Wal-Mart/Ollie's Bargain Outlet/Lowe's/Kohl's- miscellaneous items purchased for house repairs/curtains/paint. 82.97 329.43 33.21 250.89 39.51 393.96 264.29 819.35 693.00 1,620.00 1,305.00 875.75 225.32 Page 2 of Schedule H COMMONWEALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT SCHEDULE I DEBTS OF DECEDENT, MORTGAGE LIABILITIES, & LIENS ESTATE OF RICHWINE, MARLIN B. FILE NUMBER Include unreimbursed medical expenses. ITEM NUMBER 1 3 4 5 6 DESCRIPTION Esoterix - old account - balance due - medical services - Kathleen K. Richwine, Wife, deceased June 19, 2002. Debra Bashore Weist, Tax Collector - County/Township 2003 Real Estate Taxes PA American Water Company - water service Comcast - cable service PP&L - electric service C & T Baptist Church - balance of pledge TOTAL (Also enter on Line 10, Recapitulation) AMOUNT 59.22 388.25 33.58 36.83 124.92 95.00 737.80 REV-1513 EX+ (9-00)~ COMMONWF_ALTH OF PENNSYLVANIA INHERITANCE TAX RETURN RESIDENT DECEDENT ESTATE OF SCHEDULE J BENEFICIARIES RICHWrNE, MARLIN B. FILE NUMBER NUMBER! I. ] II. NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY TAXABLE DISTRIBUTIONS (include outright spousal distributions) James B. Richwine 83 Channel Drive Carlisle, PA 17013 Deborah Ann Garman 163 Ken-Lin Drive Carlisle, PA 17013 Sheila Rae DeGaetano 322 Barnside Drive Palmyra, PA 17078 RELATIONSHIP TO DECEDENT ~ Not List Trustee(z) SOn Daughter Daughter Enter dollar amounts for distributions shown above on lines 15 through 18, as appropriate, on Rev 1500 cover she t I NON-TAXABLE DISTRIBUTIONS: I A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE AMOUNT OR SHARE OF ESTATE One-third Residue Surviving joint owner. One-third Residue One-third Residue CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS TOTAL OF PART II- ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEE~r 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 003304 WRIGHT RALPH H JR ESQUIRE JOHNSON DUFFLE STEWART WEIDNER 301 MARKET ST PO BOX 109 LEMOYNE, PA 17043-0109 ........ fold ESTATE INFORMATION: SSN: 179-12-4743 FILE NUMBER: 2103- 1001 DECEDENT NAME: RICHWINE MARLIN B DATE OF PAYMENT: 12/04/2003 POSTMARK DATE: 1 2/03/2003 COUNTY: CUMBERLAND DATE OF DEATH: 03/06/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $9,810.93 REMARKS: TOTAL AMOUNT PAID: SNELBAKER BRENNEMAN & SPARE PC C/O JOHNSON DUFFLE ET AL CHECK//2398 INITIALS: SK SEAL RECEIVED BY: $9,810.93 DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS TO Register of Wills Office Cumberland County Courthouse 1 Courthouse Square Carlisle, PA 17013-3387 SUBJECT: Estate of Marlin B. Richwine DOD: March 6, 2003 FROM 3OHNSON, DUFFZE, STEWART & WEZDNER Attorneys at Law P.O. Box 109 Lemoyne, PA 17043 (717) 761-4540 Fax: (717) 761-3015 DATE: December 3, 2003 office. Enclosed for filing for the Estate of Marlin B. Richwine are the following: 1. Original and copy of Inheritance Tax Return. 2. Check in the amount of $15.00, filing charges. 3. Check in the amount of $9,810.93, Inheritance Tax payment... An envelope is enclosed to forward the filing receipt and the inheritance tax receipt to this Thank you. SIGNED: Cindy Hubler, Estate Le~lal Assistant JOHNSON, DUFFLE, STEW~ART & WEIDNER ... ATTORNEYS AT LAW ;~O1 MARKET -~TREET P. O. BOX 109 ~o~.~,~.~v~.,~,~o.. First Class Mail REGISTER OF WILLS OFFICE CUMBERLAND COUNTY COURTHOUSE 1 COURTHOUSE SQUARE CARLISLE, PA 17013-3387 BUREAU OF ZND'rVTDUAL TAXES /NHERZTAHCE TAX DTVTSTON DEPT. Z80601 HARR:[SDURG,, PA 171Z8-0601 COHHONgEALTH OF PENNSYLVANZA DEPARTNENT OF REVENUE NOTZCE OF ZNHERZTANCE TAX APPRAZSEHENT, ALLOWANCE OR DZSALLOWANCE OF DEDUCTZONS AND ASSESSHENT OF TAX REV-1Gzi7 EX AFP (01-03) RALPH C ~RZGHT JR JOHNSON ETAL PO BOX 109 LENOYNE PA 170~$ DATE ESTATE OF DATE OF DEATH FZLE NUNBER COUNTY ACN CUT ALONG TH'rS LZNE ~'~ RETAZN LO#ER PORT'rON FOR YOUR RECORDS 01-27-2004 RICHHINE HARLZN 03-06-2005 21 03-1001 CUHBERLAND 101 HAKE CHECK PAYABLE AND REHZT PAYNENT TO: REGISTER OF gILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 BUREAU OF TNDTVTDUAL TAXES INHERITANCE TAX DIVISION DEPT. ZGO&01 HARRZSBURr-, PA 17128-0&01 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRA/SENENT, ALLO#ANCE OR DZSALLO~tANCE OF DEDUCT]:ONS AND ASSESSHENT OF TAX REV-lSd7 EX AFP C01-05) RALPH C WRIGHT JR JOHNSON ETAL PO BOX 109 LENOYNE PA 17043 DATE ESTATE OF DATE OF DEATH FILE NUHBER COUNTY ACN 01-27-2004 RZCHWZNE 03-06-2003 21 03-1001 CUNBERLAND 101 Amount Rem'i tted ] HARLIN B HAKE CHECK PAYABLE AND REMIT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS '~ REV-1547 EX AFP (01-03} NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSNENT OF TAX ESTATE OF RICHWINE HARLIN BFZLE NO. 21 03-1001 ACN 101 DATE 01-27-2004 TAX RETURNNAS: ( ) ACCEPTED AS FILED { X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE ZNTEREST- SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 2. Stooks and Bonds (Schedule B) (2) 3. Closely Held S~ock/Psrtnership Tnter~st (Schedule C) 4. Hortg~ges/Notes Receivable (Schedule D) (4) $. Cmsh/Bink Deposits/H/sc. Personml Property (Schedule E) ($) 6. Jointly O#n~d Property (Schedule F) (6) 7. Trmnsfers (Schedule G) (7) 8. Tote1 Assets APPROVED DEDUCTZONS AND EXEHPTZONS: 9. Funerel Expenses/Adm. Costs/H/sc. Exl~nses (Schedule H) (9) 10. Debts/Nortgege L/~b/lit/es/L/ens (Schedule T) (10) 11. Total Deduc~:/ons 12. Nm~ Value of Tax Rs~urn O0 O0 O0 O0 4~291 O0 O0 226z955.83 (8) 8,687.56 NOTE: To insure proper credit ~o your account, submit the upper portion of th/s fore w/th your tax payment. 1:5. 14. NOTE: ASSESSHENT OF TAX: 15. Amount of L/ns 14 s~ Spousal rs~e 16. Amount of Llne 14 taxable e~ Lineal~Class A rate 17. Amount of L/ne 14 i~ Sibling ra~e 18. Amoun~ of LAne 1~ ~mxmble a~ Collateral/Class B rm*e 19. Princ1}al Tax Due TAX CRE~ZTS: PAYH~ R[CEZPT DATE NUHBER CD00550~ m ~_~ L) CHAR~GED THROUGH 02- 231,246.83 737.80 (11) 9 .~2~. 3~ (~2) 221,821.47 Chmriteble/Goverrmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) . O0 Net Value of Estate Subject to Trax (14) 221,821.47 Zf an assesswent ,as issued prevlously, lines 14, 15 and/or 16, 17, 18 and 19 reflect figures that include the total of ALL returns as~sessed to date. (15) .00 x O0 = .00 (ze) 221,821.47 x 045= 9,981.96 (27) .00 x 12 = .00 ('~B) .00 x 15 = .00 (].9)= 9,981.96 DISCOUNT INTEREST/PEN PAID (-) 12-03-2003 'I .TER * 11 - z 004 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORN ANOUNT PAID 9,810 TOTAL TAX CREDIT DALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE 9,810.95 171.05 1.38 172.41 .00 ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYNENT IS REgUZRED. ZF TOTAL DUE IS REFLECTED AS A "CREDIT' (CR), YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF TH/S FORH FOR ZNSTRUCTZONSo) RESERVATION: PURPOSE OF NOTICE: PAYNENT: REFUND CCR): OBdECTIONS: ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decadents dying on or be~ora December 12, 1981 -- if any futura 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 ZJfa or for years, the Couoneeelth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawfu! Class 8 (collateral) rate on any such fotura interest. To folfill the requirements of Section 2140 o~ the Inheritance and Estate Tax Act, Act ?5 of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REO/STER OF NZLLS, AGENT A refund of a tax credit, which ams not requested on the Tax Return, say 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 75 Revenue District Offices, or by calling the special 24-hour answering service for fores ordering: 1-800-362-2050; services for taxpayers with special hearing and / or spaaklng needs: 1-800-447-3020 (TT only). Any part~ in interest not setisfiad aith the appraisement, allowance, or disallowance of deductions, or assesslsnt of tax (including discount or interest) as sho. n on this Notice must object within sixty (60) days o~ receipt of this Notice by: --written protest t~.the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR --election t o have the aattar 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 Raviam 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 dscadsnt's death, a five percent (51) discount of the tax paid is alloeed. The lex tax amnesty nan-participation penalty is computed on the total of the tax and interest assessed, end not paid before January 18, 1996, the first day a~tar the and of the tax amnesty period. ~hJs non-participation penalty is appealable in the sase manner and in the tho sams time period es 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) acnths 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 a daily rate of .000164. AIl taxes which became delinquent on and after January l, 1981 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 1981 through ZOO3 ara: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1981 ZOZ .000548 1987 91 .000147 1999 71 .000192 1983 161 .000438 1988-1991 llZ .000301 2000 81 .000219 1984 11Z .000301 1991 9Z .000247 2001 9Z .000247 1985 131 .000356 199S-199q 71 .000191 2002 61 . O0016q 1986 IOZ . O00Z7q 1995-1998 91 .000247 Z003 51 .000137 --Interest ls calculated as follows: /NTEREST = 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 sade after the interest computation date shown on the Notice, additional interest must be calculated. 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) O03515 WRIGHT RALPH H JR ESQ 301 MARKET STREET P O BOX 109 LEMOYNE, PA 17043 ........ fold ESTATE INFORMATION: SSN: 179-12-4743 FILE NUMBER: 2103- 1 001 DECEDENT NAME: RICHWlNE MARLIN B DATE OF PAYMENT: 02/02/2004 POSTMARK DATE: 01/30/2004 CUMBERLAND COUNTY: DATE OF DEATH: 03/06/2003 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $172.41 TOTAL AMOUNT PAID' $172.41 REMARKS: SEAL CHECK//2409 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS BUREAU OF ZNDZV3CDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17118-0601 RALPH C WRIGHT JR JOHNSON ETAL PO BOX 109 LEHOYNE COHHONWEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE PA 170~$ NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLO#ANCE OR DISALLONANCE OF DEDUCTIONS AND ASSESSNENT OF TAX RE¥-i~i? EX AFP C01-03) DATE 01-27-2004 ESTATE OF RICHWINE HARLIN B DATE OF DEATH 05-06-2005 FILE NUHDER 21 05-1001 COUNTY CUHBERLAND ACN 101 Amoun~ Reei~ed HAKE CHECK PAYABLE AND RENZT PAYNENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAZN LOWER PORTION FOR YOUR RECORDS ~ REV-1547 EX AFP (01-03} NOTICE OF INHERITANCE TAX APPRAZSENENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSHENT OF TAX ESTATE OF RICHWINE HARLIN B FILE NO. 21 05-1001 ACN 101 DATE 01-27-Z004 TAX RETURN NAS: { ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Es~a~a (Schedule A) (1) 2. S~ocks and Bonds (Schedule B) (2) 3. Closely Held S~ock/Per~nership Zn~ares~ (Schedule C) (3) q. Hor~gages/No~as Receivable (Schedule D) (4) 5. Cash/Bank Daposi~s/Hisc. Personal Propar~y (Schedule E) 6. Jointly Owned Propar~y (Schedule F) (6) 7. Transfers (Schedule g) (7) 8. To,al Asse~s APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Ada. Cos~s/Misc. Expanses (Schedule H) (9) 10. Debts/Mortgage Liabilities/Liens (Schedule 1) (10) 11. To,al Deductions 12. Ne* Value of Tax Ra~urn 4/291.00 O0 O0 NOTE: To insure proper O0 cradi* ~o your accoun*, O0 submi~ ~he upper por~ion O0 of ~his form wi~h your ~ex payment. 226/955.85 (B) 251,246.85 8,687.56 757.80 15. 14. NOTE: (11) 9.425.3~ (12} 221,821.47 Charitable/Governmental Bequests; Non-elected 9115 Trusts (Schedule J) (13) . O0 Ne~ Value of Es~a~e Subjac~ ~o Tax (14) ZZ1,BZ1.47 I~ an assessment was issued previously, 11nes 14, 15 and/er 16, 17, 18 and 19 ~ill reflect figures that lnclude the total of ALL returns assessed to date. (15) .00 x O0 = .00 (16) 221,821.47 x 045= 9,981.96 (17) . O0 X 12 = . O0 (lB), .00 x 15 = .00 (19)= 9,981.96 AHOUNT PA/D 9,810.95 TOTAL TAX CREDIT BALANCE OF TAX DUEJ INTEREST AND PEN. TOTAL DUE ASSESSNENT OF TAX: 1S. Amount: of Line 14 a~ Spousal ra~e 16. Amoun~ of Line 14 *axabla a* Lineal/Class A ra~a 17. Amoun* of Line 14 lB. Amount of Line 14 taxable a~ Colla:keral/Cless B rate 19. Principal Tax Due TAX CREDITS: PAYHENT RI~CETpT DTSCOUNT (+J DATE NUHBER INTEREST/PEN PAID (- 12-05-2005 CD005304 .00 9,810.95 171.03 1.58 172.41 INTEREST IS CHARGED THROUGH 02-11-2004 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORH ZF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE TS LESS THAN $1, NO PAYHENT ZS REI~UZRED. ~x ~ ZF TOTAL DUE TS REFLECTED AS A "CREDZT" (CR), YOU HAY BE DU A REFUND. SEE REVERSE S/DE OF TH/S FORH FOR INSTRUCTIONS.) RESERVATION: PURPOSE OF NOT[CE: PAYMENT: REFUND (CR): OBJECTIONS: ADMiN- ISTRATiVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Estates of decedents dying on or before December 11, 1982 -- if any futura interest in the estate is transferred in possession or enjoyment to Class B (collataral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance Taxes at the lawful Class B (celia[era1) rate on any such futura interest. To ~ulfill the requirements of Section ZI¢O of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (72 P.S. Section 9140). Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. --Make check or money order payable to: REGISTER OF #ILLS, AGENT A refund of a tax credit, which was not requested on the Tax Return, may ba requested by completing an "Application for Refund of Pennsylvania inheritance and Estate Tax" (REV-i$13). Applications are available at the Office of the Register of Hills) any of the Z$ Revenue District Offices, or by calling the special 24-hour answering service for forms ordering: 1-800-361-Z050; services for taxpayers with special hearing and / or speaking needs: 1-8D0-4~7-$010 (TT only). Any party in interest not satisfied eJth 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 race[pt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17118-1021, OR --election to have the matter de[era[nad at audit of the account of the personal representative, OR --appeal to the Orphans' Court. Factual errors discovered on this assessaent should ba addressed in writing to: PA Department of Revenue, Bureau of individual Taxes, ATTN: Post Assessment Review Unit, Bept. 180601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See 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 (3) calendar months after the dacedent's death, a five percent (51) discount of the tax paid is allowed. The iSZ 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 and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you wouZd appeal the tax and interest that has been assessed as indicated on this notice. Interest [s 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 a daily rate of .O00lSq. All taxes which became delinquent on and after January 1, 1982 will bear interest at · 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 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOZ .000548 1987 91 .000247 1999 71 .000192 1983 161 .000q38 1988-1991 llZ .000301 ZOO0 81 .000119 196q llZ .000301 1991 91 .000147 2001 91 . O00Zq7 1985 137. .000S56 1995-1994 72 .000191 ZOOZ 61 .O0016q 1986 lOX .000174 1995-1998 92 .000147 2003 52 .0001~7 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUNBBR OF DAYS DBLTN~UENT X DAILY INTEREST FACTOR --Any Not[ce 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 be calculated. F~EV-1470 EX (6-88) INHERITANCE TAX EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 28O6O1 HARRISBURG~ PA 17128-0601 DECEDENTS NAME FILE NUMBER RICHWlNE,MARLIN B 2103-1001 REVIEVVED BY ACN Kathryn Harbilas 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES H 7- Reduced to $0. Selling expenses are not allowable deductions when the real estate was 13,14, jointly owned by right of su~ivorship. 15 ROW Page 1 BUREAU OF INDZVZDUAL TAXES TNHERTTANCE TAX D/VXS/ON DEPT. ;'80601 HARRTSBURG, PA 17128-0601 COHHONWEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE ZNHERZTANCE TAX STATEHENT OF ACCOUNT REV-I&07 EX AFP (01-03) RALPH C WRIGHT JR JOHNSON ETAL PO BOX 109 LEHOYNE PA 170~5 ~ ¢.DATE 05-08-Z00~ ' STATE OF RICHWIHE DATE OF DEATH 05-06-2005 FILE NUHBER 21 05-1001 HARLIN B Amount HAKE CHECK PAYABLE AND REHIT PAYHENT TO.' REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 NOTE: To insure proper credit to your account, submit the upper portion of this fore with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS '~ REV-1607 EX AFP (01-03) ~ INHERITANCE TAX STATEMENT OF ACCOUNT ~ ESTATE OF RICHWINE NARLIN B FXLE NO. 21 05-1001 ACN 101 DATE 05-08-Z00~ THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACM IN THE NAMED ESTATE. SHONN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND., IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSHENT OR RECORD ADJUSTMENT: 01-Z7-200~ PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYHENTS (TAX CREDITS).: 9,981.96 PAYHENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUHBER INTEREST/PEN PAID ¢-) .00 12-05-2005 01-$0-200~ CD00550~ CD005515 1.15- 9,810.95 172.~1 IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS RE~IJIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), TOTAL TAX CREDIT 9,982.19 BALANCE OF TAX DUE .25CR INTEREST AND PEN. .00 TOTAL DUE .ZSCR YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- If RESIDENT DECEDENT make check or money order payable to: REGTSTER OF #TLLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: CONHON~/EALTH OF PENNSYLVANIA. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-131$). Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's Z4-hour answering service for forms ordering: 1-800-36Z-ZO50~ services for taxpayers with special hearing and / or speaking needs: 1-800-447-3020 (TT only). REPLY TO: guestions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Revise Unit, Dept. ZB0601, Harrisburg, PA 171ZB-OBO1, phone (717) 787-6505. DISCOUNT: If any tax due is paid within three (3) calendar months after the dacedent's death~ a five percent (SZ) discount of the tax paid is alloNed. PENALTY: The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. ZNTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z bear interest at tho rate of six (6Z) percent per annum calculated at a daily rate of .000164. A11 taxes which became delinquent on and after January 1, 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. Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year 1982 20Z .O00S4B 1988-i991 llZ .000301 ZOOl 1983 16Z .000438 1992 9Z .O00Zq7 ZOOZ 1984 llZ .000301 1993-1994 7Z .000192 2003 1985 13Z .000356 1995-1998 9Z .000Z47 ZOO4 1986 lOX .000Z74 1999 7X .000192 1987 9Z .0002~7 ZOOO 8Z .O00Z19 The applicable interest rates for 1982 through 2004 are: Interest Daily Rate Factor 92 .000247 62 .00016q 52 .000137 42 .O00110 --Interest is calculatad as follows: XNTEREST= 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 (1S) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculatad.