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NOTICE OF INHERITANCE TAX j i� pennsylvania
BUREAU OF INDIVIDUAL TAXES DEVARTMENTOFREVENUE
INHERI7ANCE TAX DrvISION APPRAISEMEN7, ALLOWANCE OB �ISALLOWAMCE ei�
PO BOX 28U6U1 OF DEDUCTIONS� AND A$SESSMENT OF TAX ON REV-154fl IX AFP (12-12)
XqRRISBURG PA 17128-0601 JOINTLV HELO OR TRUST ASSETS
�ECQ(3n�() {jFF{CC �F DATE 06-24-2013
REGISTER OF YdlLLg ESTATE OF WHITEBREAD FRANCES E
DATE OF DEATH Ob-25-2012
FILE NUMBER 13-a,-o�o5
� 1u13 JllN 2`i F�1 2 12 SSNNDC
SHARON R SPENCER ACN 12142257
119 CLERK OF pppEAL BY DATE:O8-23-2013
1425 PHILADELADELPHIA QflPHANS' C4URT (SeeteversesideunderObjecdonsJ
CHAMBERSBURG PA ip�p,�p�RLANU CO., PA A�nount Re�itted
� � � MAKE CHECK PAYABLE AN➢ REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SpUARE
CARLISLE PA 17013
CUT AlON6 THIS LIHE "� RETAIN IOWER POR7ION FOR YOUR RECORDS E�
-'-'--"'--'-""--"-"-'-'---"--'-"'---"-'-"-"---"---'-'-"-'-'---"--"'--'-'-"--
REV-1548 EX AFP (12-12�
N07ICE OF INHERITANCE TAX APPRAISEMEHT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMEN7 OF TAX ON JOINTLY NELD DR TRUST ASSE7S
—_ _ DA7E• 06- 4-2013
ESTATE OF:WHITEBREAD FRANCES E DATE OF DEATH:06-25-2012 COUNTY:CUMBERLAND
FILE NO. : S.S/D.C. NO. : ACN: 12142257
TAX RETURN WAS: CX) ACCEPTED AS FILED ( > CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: FARMERS & MERCHANTS TRUST C� ACCOUNT NO. : 3311341
TYPE OF ACCOUNT: OSAVINGS ( JO CHECKING C )TRUST OTIME CERTIFICATE
DATE ESTABLISHED 04-09-1499
Account Balance 3,047.19 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.5U0 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 1,523.60 UPPER PORTION OF THIS NOTICE
Debts and Deductions .00 WITH YOUR TAX PAVMENT TO THE
Taxahle Amount 1,523.60 REGISTER Of WILLS AT THE
Tax Rate Y .045 ABOYE ADDRESS. MAKE CHECK
Tax Due 68.56 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIP7 DISC�UN7 (t)
DATE NUMBER (NTEREST/PEN PAID i-) AMOUHT PAID
INTEREST IS CHARGED THROUGH 07-02-2013 TOTAL TAX PAYNENT .00
AT THE RA7ES APPLICABLE AS OUTLINE� ON THE BALANCE OF TAX DUE 68.56
REVERSE SIDE OF THIS FORM IN7EREST ANU PEN. .56
TOTAL DUE 69.12
t SF PAIO AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADAITIONAL INTEREST. � (_ (,�
IF TOTAL Dl1E IS REFLECTED AS A '•CREDLT^ (CR), YOU MAY BE DUE A REFUND. �y'1��
SEE REVERSE SIDE OF THIS FORM FDR INSTRUCTIONS. R-J,
_ _. . . . . . . . _ . . . . . _ . . �
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PURPOSE OF . . � � '
� NOTICE: To fulfill t�a reauire�ents of Saction 2140 of the Inhoritanu and Estat, Tax Act:. Rcf 23 of 2000. O2 P• •
Section 9140). � ' . . � ' � ��
PpVMENT: Oetaeh the too oortion of Yhis notice and sub�it with vour om�ent to the R�eister of Wills orintetl on the
reverse side. Make che<k or �onsy orAer DaYablc to� RaGisYar ot Wills� R9ent.
countv or�theyissuance ofnanrOrohanes�Courtycifation,result in the filinY of a lien in the auoronriata
REFUND (LR)� R refund ot a tax cntlit. whieh was not reauestetl on t�a tax raturn, ��v bo ro0uestad bY ewolatioY an
aro R�Yistar of Wills or Rar�nua Distriet Offiea or fro� tha
"AVOlieafSO� for Rafuntl of P�nnsYlvania lnheritanee and Esketv Tv�" (REV-133i). pvDlications are evailabla roe
tha MP�rt��nt's Meb�sita at wM r v��w��it�t�•3�us
Dao�rb�nN s 24-hour answarinp s�rvicu— 1'6B6'3�T Za'SD; sorvices for C�Pwors with snecial heerinY an or
sV�skin9 �o�tla� 1-600-447-5020 QT on1Y)•
(includinY A3scount or intarest) es shorn on this notie� �av obiaef rithin 60 devs ot tha tlata ot rac�iVt of khis nokic•
OBJECTIONS� aro' PartY in interast not setisfiaE rit� ihe aonreis�ant. allowenw or disalla+���o of tlatluctions or assess�wt ot ea
bY:
♦) Protast to tha P11 Daeaei���t�gf°�°or�b�for����a 60�JaY anoealfo riodaucinyt online a
�pp d4 DY 1
fro�r�he Board of��o0 a1seW d sita.LY u•�m�lalso �duet�ritLan n�otestito PA O�parOkwnt�of ftavenuad a a
Beard of Ravoals. PO Dox 2l3021, Xarris0ura� P� 171YL-3021. Pat}tions �q �at be fe%ad; er
. C) Aoo�alttahtha Orvhanst•C��terwinad at the audit of tM varsonal npruantstiva account; or
pOMIN-
" ISTRATIVE pp 1'l128-0601
� CORRECTIONS� Fectual arrors discovered onpTTNs Postspssess ant1R viawdUnit BPO1lmcr360601toXarrisba 9r ••�t of Revenue�
� Bu�aau of IntliviEual Tncas�
ar call (717) 787'6505. Saa Pa9a 4 of "Instructions for Inharitenca Tax Return for a Residani�acadent" (REV-1501)
4or an exolanafion of ad�iniztrativelv wrrectabU �rrora.
� � OISCOUNT� If anv tax Oua is �aid within three calenOar eont�s aftar the tlecaCent's tleath. a five oercent tliscount af the iex oaid
13 e110MBd.
� PENALTV: T�a 15 oerceM tex a��estY non-narticioatioo oenaltv is co�VUted on tha total of the tax and intenst assessed and not
oaitl bafore Jen. 18. 1996. tha first tlm afker tha end of tha tex a��estY DerioG. This non-aarticioaiion
thai1has1beenoassassatl,astinCicet Oson•thisanoticee khe saea ti�a oeriod as You would anoeal the tax and interest
� � INTEREST: ��o��the Aatehof death�fo tho Aata of vev�ent tTUOSnrhieh Eaw�rndeldnWan4 baforee an. L 1982�
bear interast et th� rate of six norcent oer annuA calculatad ei s tlailv rate of �.000164.
All terzes which beca�a tlelina�ent on or after Jan. 1, 19l2 will bear interest at a rate w�ich varies froa
� ' the PcnnsYlvaoia Non-Resident Instruetion
year to vear with tha rate announced M the PR Deoart�ent of Ravanue. Ratas for 1982 fhrouph 2006 can be
� fountl in Yhe Pannsvlvania Resitlan! Instruction Booklet (REY-1501).
Booklet (REV-1�36) or on the Dooartwnk of Revenue Web site ww.nwnu�
� 7he aDVlicable interest raLS for 2U0] throuu� Z�13 are: Ipterest Dailv
' Interast DailY �—a� Rata Factor
. ' Interest OailY Rete Faetor
Y�ar .000137
.. Y�ar RaH Factor 2008 �% .000192 2009 5X
�. 2007 8X .000219 ,000082
2010
4X .D00130 2011-2013 31:
Intvrast is caleulstad es fallors�
INTEREST = MLANLE OF TAX IINPMI� X NUMBER OF MYS DELINCUENT X MILY INTEREST FACTOR
pm notice issued after the [� becoses delina�ent will reflecY an interest calculation io 15 tleYs
beYOnA t�a date of the assass�ent. If paYSent is natle afker the inta�est co�putetion data shw� on khe
� � notice, atldiYional interest wst be calculated.