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Home My WebLink About04-1159BUREAU OF INDZVTDUAL TAXES TNHERZTANCE TAX DTVTSTON PO BOX Z80601 HARRXSBURG, PA 17126-0601 CONNONWEALTH OF PENNSYLVANIA DEPARTNENT OF REVENUE NOTXCE OF ZNHERZTANCE TAX APPRAISEHENT, ALLONANCE OR DZSALLOHANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOTNTL¥ HELD OR TRUST ASSETS REV-lSd8 EX AFP (09-0~i) LUELLA K DILLER 128 SPRINGVIEW RD LL CAR~SLE LLJ _~i~ " ~--' c~ ALON~HZS PA 17013 FILE NUNBER COUNTY SSN/DC ACN DATE 12-20-ZOOq ESTATE OF DILLER DATE OF DEATH O2-11-ZOOq CUNBERLAND 187-58-6520 0~15891~ Amount RACHEL HAKE CHECK PAYABLE AND REMIT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 RETAIN LOWER PORTION FOR YOUR RECORDS NOTICE OF INHERITANCE TAX APPRAISENENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSNENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 12-Z0-200~ ESTATE OF DILLER RACHEL C DATE OF DEATH 0Z-11-200~ COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 187-58-6520 ACN 0q15891~ TAX RETURN WAS: ( ) ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE JOINT OR TRUST ASSET INFORNATZON FINANCIAL INSTITUTION: 0RRSTOWN BANK ACCOUNT NO. 106800056 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 01-17-2002 Account Balance 15,85fi.21 Percent Taxable X 0.500 Amount Subject to Tax 6,927.12 Debts and Deductions - .00 Taxable Amount 6,927.12 Tax Rate ~ .~5 Tax Due 511.7Z TAX CREDITS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. HAKE CHECK OR HONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID INTEREST IS CHARGED THROUGH 1Z-28-ZOOq TOTAL TAX CREDIT AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE REVERSE SIDE OF THIS FORH INTEREST AND PEN. TOTAL DUE ~ TF pATD AFTER THTS DATE, SEE REVERSE FOR CALCULATTON OF ADDTTTONAL TNTEREST. ( TF TOTAL DUE TS LESS THAN $1, NO PAYHENT TS REQUTRED. TF TOTAL DUE TS REFLECTED AS A "CREDTT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE STDE OF THTS FORN FOR TNSTRUCTTONS. .00 311.72 1.61 513.33 ~--~V-1470 EX (6-88) INHERITANCE TAX COMMONWEALTH OF PENNSYLVANIA EXPLANATION DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES OF CHANGES PO Box 280601 HARRISBURG, PA 17128-0601 DECEDEN'FS NAME RACHEL C. DILLER FILE NUMBER REVIEWED BY 21/187-38-6620 MICHAEL KODOSKY ~CN ITEM 04138914 SCHEDULE NO. EXPLANATION OF CHANGES Please be advised that the execution of a joint tenancy contract (signature card) which provides that all monies are payable to either surviving party is sufficient to establish Commonwealth's right to the tax. The Supreme Court in Olson Estate 447 PA 483 (1972) held that under Section 241 (9108 of the Pennsylvania Inheritance and Estate Tax Act of 1995), such accounts are taxable in proportion to the number of joint tenants. The court rejected the convenience account argument by noting that under Section 241 (9108), it is improper to apply principles of ownership to determine the taxable portion of a joint bank account. Joint property is taxable even though the decedent's name was added as a matter of convenience. An adjustment has been made to reflect this change. Page I COMMONWEALTH OF PENNSYLVANIA OEPARTMENTOFREVENUE BUREAU OFIND[VlDUAL TAXES DEPT280601 HARRISBURG, PA 17128 0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX(11 96} NO. CD 004759 DILLER LUELLA K 128 SPRINGVIEW ROAD CARLISLE, PA 17013 ........ fold ESTATE INFORMATION: SSN: 187-38-6520 FILE NUMBER: 2104-1 159 DECEDENT NAME: DILLER RACHEL C DATE OF PAYMENT: 12/21/2004 POSTMARK DATE: 1 2/20/2004 COUNTY: CUMBERLAND DATE OF DEATH: 02/1 1/2004 ACN ASSESSMENT CONTROL NUMBER AMOUNT 04138914 8313.33 TOTAL AMOUNT PAID: $313.33 REMARKS: SEAL CHECK# 124 INITIALS: JA RECEIVED BY: GLENDA FARNER STRASBAUGH REGISTER OF WILLS REGISTER OF WILLS EXPLANATION COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE OF CHANGES DECEDEN'rS NAME FILE NUMBER RACHEL C. DILLER 211187-38-6520 REVlEVVED BY ~CN MICHAEL KODOSKY 04138914 ITEM SCHEDULE NO. EXPLANATION OF CHANGES Please be advised that the execution of a joint tenancy contract (signature card) which provides that all monies are payable to either surviving party is sufficient to establish Commonwealth's right to the tax. The Supreme Court in Olson Estate 447 PA 483 (1972) held that under Section 241 (9108 of the Pennsylvania Inheritance and Estate Tax Act of 1995), such accounts are taxable in proportion to the number of joint tenants. The court rejected the convenience account argument by noting that under Section 241 (9108), it is improper to apply principles of ownership to determine the taxable portion of a joint bank account. Joint property is taxable even though the decedent's name was added as a matter of convenience. An adjustment has been made to reflect this change. Page 1 BUREAU OF INDIVIDUAL TAX~S INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT '* REV-1601EX iFP [12-04) LUELLA K DILLER 128 SPRINGVIEW RD CARLISLE PA DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY ACN 01-31-2005 DILLER 02-11-2004 21 04-1159 CUMBERLAND 04138914 RACHEL C Allount R...itted 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this for.. with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ftw:l'&tl.,.lr.A'w.rG1":d'!').......iiij,."fAmMfnllr:r"1'Ar.~nYlfim.W'.Al:c6'OW..j,ili..................... ESTATE OF DILLER RACHEL C FILE NO. 21 04-1159 ACN 04138914 DATE 01-31-2005 THIS STATEHENT IS PROVIDED TD ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATIDN OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROjECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 12-20-2004 PRINCIPAL TAX DUE:. ,.,.,.",,,,,,.,.,.,.',,,,.,.,,,,.,,,,,,,,,,,.,.,.',,,,,,,,,,,,,,,,,,,",,,,,,,,,,,,,,,,. 311. 72 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-20-2004 CD004759 1. 34- 313.33 TOTAL TAX CREDIT 311 .99 BALANCE OF TAX DUE .27CR INTEREST AND PEN. .00 . IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .27CR SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ~ ( IF TOTAL DUE IS LESS THAN $1, ND PAYMENT IS REQUIRED. IF TDTAL DUE IS REFLECTED AS A "CREDIT" ICRJ, YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J