HomeMy WebLinkAbout09-09-13 � pennsylvania
BUREAU OF INDIVIOUAL TAXES NOTICE OF INHERITANCE TAX ��� DEPARTMENT OFREVENUE
INNERIT�NCE TAX OIVISION APPRAISEMENT� ALLOWANCE OR DISALLOWANCE
PO !OX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV4548 Ex nFP c1242)
HANBISBURG PA 17128-0601 .JO;liTLY HELD OR TRUST ASSETS
-i r�,r,�" . .
�� � � DATE 09-02-2013
�-�� � - � � - ESTATE OF BEAR JOHN G
DATE OF DEATH 02-17-2012
FILE NUMBER
-� " � - � �� � � � - �� COUNTY CUMBERLAND
SSN/DC
RHODA M BEAR �- --�;-���� - ACN 12155039
39 HILLTOP LN ���=;�;i,j.};',' i; . .jj"; APPEAL BY UATE:11-01-2013
NEWVILLE ���.�E�7���957�9 -��^ (SeereversesideunderObjecNons)
�� � A�ount Re�itted
MAKE CHECK PAYABIE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE '�'� RETAIN LOWER PORTION FOR YOUR RECORDS F
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REV-1548 EX AFP C12-12)
NOTICE OF INHERITANCE TAX APPRAISEMENT. AILOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: 09-02-2013
ESTATE OF: BEAR JOHN G DATE OF DEATH:02-17-2012 COUNTV:CUMBERLAND
FILE NO. : S.S/D.C. NO. : 206-32-4080 ACN: 12155039
TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 2891027973
TYPE OF ACCOUNT: OSAVINGS ( b CHECKING OTRUST OTIME CERTIFICATE
DATE ESTABLISHED 03-23-1984
Account Balance 9,898.30 NOTE: TO ENSURE PROPER CREDIT TO
Percent Tazable X 0.500 YOUR ACCOUNT. SUBMIT THE
Amount Sub]eet to Tax 4,949.15 UPPER PORTION OF THIS NOTICE
Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 4,949.15 REGISTER OF WILLS AT THE
Tax Rate r •�� ABOVE ADDRESS. MAKE CHECK
Tax Due •0� OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) qMDUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
+ IF PAID AFTER THIS DATE, SEE REVERSE FOR CALWLATION OF ADOITIONAL INTEREST. t �
IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF TXIS FORM FOR INSTRUCTIONS.
PUNPOSE OF
NOTICE: To Fu1tS11 the require�anks of Saction 2140 of She Inheritance anE Estata Tarz Aet. Act 23 of 200D. (72 P.S.
Saetion 9140J.
PAYNENT: Detach the to0 oortion of this notice antl sub�it vith rour oav�ent to the Heoister ot Wills orinted on i�e
reverse sitle. Maka chaek or �oney order oavable to: Repistar of Wills, Apent.
Failure to pav the tax, intarast and Oo�alty tlue �sy result in the filinp of a lien in the auorooriata
eounty or iha issuance of an Orohan's Couri citation.
REFUNO (CR): A refuntl of a tax erWit, whieh vas nei repuastetl on Ma tax roturn, �ay be r�awsY�A M ee�Dl�tina en
"AOO13ewtion fo� R�funtl af P��nsvlvania lnh�riianea and Est�t� Tuc^ (REV-1313). �oolicationa ara available frow
tM�Mp�e�tnntb Wb aita at rwr:rrnn a.stab.o�.us. �Itl RpSst�r of Yllls or R�r�nua Dist�ict Offiea or frw thc
DeD�wbant•h 24-�our anaw�r4np as�FV ni� - � �- ' -�50; zarrieas for i�[D+Y�rs with soaeiel haarinp and/or
sooakinp. nutls� 1-B00-44]-3020 RT on1Y).
OBJECTIONS� Rrrv oartv in intarast not sa4isfietl vith t�a aporais�ant. �llwsnc� or tlisallawanca of d�tluc4ions or asaass�ant of tu
[inclutlinB tliseount or SntarosU es shown on t�is�noHU �ey obOae4 within 60 Eays of tM deia of receiot of t�is noiice
bv�
A) Protest to tha PA Dw�M�mt of Revenw. �pard o} �oo�els by filinp a orotast onlin� at
ww.bea f �a� .t� �fr .ua on or.b�fon th��60-tlpl �p0�a1 v�rioE a[oiros.
In orUV fer M-�3�¢tid�5 e'��ret�s4 !0 6� v�lid. vou �uaf r�eairs a confirwtion nwbar and vrocasseE Gate
fro� t�� Boartl of ADCO+ls W�b sita. You ��v �lso s�ntl � rr5tt�n orobat Yo PA Mo�M�mt of R�r�nua.
lo��d of Aoaula. PO !ex 281021. N�rrisburp, P11 1712l-1BT1. P�titfons�uy�net b��fax�tl) or
B) Elect to haw the utt�r AaLarv�in�d ai th� autlit of�tM p�rseneY r�praaentativa sceoual; or
pp�IN- C) Aonaal to kh� Orohma' Court.
ISTRATIVE
CORRECTIONS: Faetual errors tliscovareE on this azsass�ant s�ou1E be atltlressed in writinp 40: PA Deoart�cnt ot Revenue.
Buroau ot Indivitlual Tvices� ATTN: Post Azsasswnt RoviN+ Unit� PO Box 280601, Narrisburp� PA 17128-0601
or call (717) 787•6505. Ses Pape 4 of "Inztruetions for Inheritsnce Tu[ R�turn tor a R�siG�nt Dacad�n!" (REV-I501)
for an axulanation of ad�inistrativelY carrectabla orrors.
OISCOUNT� If aro tax Aue is oaid within three calentlar eonths after the dacadank's tleath, a fiva oercent tliscount of tha k� oeiE
is e11a+eE.
PENALTY: The 15 narcant tax a�nasiv non•Derticipation penaltv is co�outad on the total of the tax and interesk assesseA and not
oaiE before Jan. 18, 1996, t�e firz! day efSer the end of t�a taa a�nasty pariotl. T�is non-oarticipafion
oenalb is snnealeble in tha se�e �anner antl in the the sa�a ti�a period es vou voultl aoneal the tax sntl interast
tAat hes Eaan essessetl es intlieetad on this notice.
INTEREST: Inierast is cherpetl beBinninp with fi�st day of tlelinauenev ar nina �onths and ona dav
fro� tha date of Eeath to tha Aata of D�Y�o�t. Tues which Cwwa tlalinquent before Jan. 1, 1982.
bear intersst et the rate of six oarcant per�ennu� calculatatl at a Eaily rata ot a.000164.
A71 taxas whieh bece�e tlelfnquent on or aftar Jen. 1. 1982 �ill Oear interast at e rate r�ich varias frow
Yeer to veer with the rate announeatl bY iha PR Deoari�ent of Revanue. Rales for 1982 t�rouph 2006 can Ee
founE in t�e Pannsvlvania Rvsidant Instruction Booklet (REV-I501), the Pennsvlvania Non•Rasident Instruction
Booklet (REV-1�36) or on tha Dapart�ant of Ravenue Web zi4e ww.rev�nue.stat�.oa.us.
T�e aoolieable interasi ratas for 2007 throuph 2013 are:
Interast Daily lntarest OailY Interasf Oaily
V�ar Rate Faetor llear Rat• Fac4or Y�ar Rate Fxtor
2007 8% .000219 2008 7X .000192 2009 5Y. .00B1S7
2010 4X .000130 2011-2013 3X .000082
Interest is caleulataE as follwse
INTENEST = BAL�NCE OF TN( UNPRID.X NUM6ER OF MYS DELINQUENT % WILY INTEREST FACTOR
Anv notice itsuetl afta� tha tax becoeas tlalinpuant will reflect an interast calculation fo 15 tlaYs
beYOnd tha tlete of the assass�ent. If oavwent is satle after the interest co�0utation da4e shwn on Yhe
notice, atltlitional intarast �ust be calculated.
_
� pennsylvania
BUREIIU OF INDIVIDUAL T11XES NOTICE OF INHERITANCE TAX Ri� DEPARTMENTOFREVENUE
INHERIT�NCE 7AX UIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
Po BaX 2e0601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON R�455B IX AFP c1242)
N�RRISlURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS
� � � � �- � � �� � DATE 09-02-2013
;�.'�-.�. . -.'�. - �..- :� . ..�'..�..' ESTATE OF BEAR JOHN G
DATE OF DEATH 02-17-2012
-� - �%�"�� ' - FILE NUMBER
� -° '" � ' `� -�` COUNTY CUMBERLAND
SSN/DC
i
RHODA M BEA�!.._`.:..-.� �. . ACN 12155041
39 HILLTOP I(JT�-„-;:;;_�„�';�' (;�;j;'{ j APPEAL BY DATE:11-01-2013
NEWVILLE - ,���Ppi1;1�2�4,7�-9���9 (SeereversesideunderObjections)
�" '�``"` � A�ount Re�itted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SpUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE � RE7AIN LOWER PORTION FOR YOUR RECORDS r
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REV-154E EX AFP (12-12)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWAHCE OF
DEDUCTIONS. AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: 09-02-2013
ESTATE OF: BEAR JOHN G DATE OF DEATH:02-17-2012 COUNTY:CUMBERLAND
FIIE NO. : S.S/D.C. NO. : 206-32-4080 ACN: 12155041
TAX RETURN WAS: CX) ACCEPTED AS FILED O CHANGED
JOINT OR TRUST ASSET INFORMA7ION
FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 3384056027
TYPE OF ACCOUNT: OOSAVINGS ( ) CHECKING ( )TRUST ( )TIME CERTIFICATE
DATE ESTABLISHED 03-19-2005
Account Balance �.94�•49 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 3,973.75 UPPER PORTION OF THIS NOTICE
Debts and Deductions ' •0� WITH YOUR TAX PAYMENT TO THE
Taxable Amount 3,973.75 RE6ISTER OF WILLS AT THE
Tax Rate r •�� ABOVE ADDRESS. MAKE CHECK
Tax Due •�0 OR MONEY ORDER PAYABLE T0:
"RE6ISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-7
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
� IF PAID AFTER THIS DATE, SEE REVERSE FOR CALWUTION OF ADDITIONAL INTEREST. � �\
IF TOTAL OUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY HE DUE A REFUND.
SEE REVERSE SIOE OF THIS FORM FOR INSTRUCTIONS.
PURPOSE OF
NOTICE: To fulfill khe reouir��enls of Sac4ion 2140 of khe I�hariianca antl Estaie Tax Rct. Act 23 of 2000. (72 P.S.
Saetion 9140).
PAYMENT: DetacA the kon Dortion of this notice antl sub�it with vour oav�ent ko tha Rapistar of Wills orintad on the
reverse sitle. Make cheek or �onoy o�tla� pavable to: Rapistar of Wills, ABent.
Failure 4o vay tha tax, intcrast �nd panalty due �av result in tha filine of a lian in the aooronriate
countv or the issuance of an Orohan�•z Ceurk eftetion.
REFUNO (CR)v A retuntl of a tax matlit, vhicfi was not roquasbd on tha tax r�turn, �ay ba nWasbd bv eo�ol�tinp en
^�nolicalfoq for R�funtl of P�nnrylrania lnhoritanea mE Esteb T�" (REV4313). A>Dlications aro availablr fro�
tM DYO�rt��nt•s Wab aita st�ir.rw�nu�.fY�te. a.u� ara�-R�pist�r ot MSlls o� Rw�nu� D3Striet OTfiw or fro� !ha
UaOart�mt's 26-�ou� answarin aew��� 5d; sarvicos�for tucoavars w14A special MaNnp and/or
w�ekinp nwtls� 1-800-647-3020 (TT onlY).
OBJECTIONSv pro nartv in inbrost no! setisfiatl vit� th� �oarais��ni, allwanca or disallwanc� of tlatluctions or asssssont of iuo
(ineludfnp tliscounk or intarosU as shawn on th9s notic� �w ob¢c4 wdthin 60 Eas of th� dake of r�eaioY of this notice
Ev:
A) Protest to the PA Oapartont af Rw�nw, Ooa�d of �OP��ls by filinp a orotast online at
wwr.bo�� f rl , t . a.us en er Mfon th� fl0-tlay'pD��l c�r3oE ncoins.
In erA�r for ��i wtrapie D�obst to b� wlid, vou.wst ne�iw a confir�etion nu�bar antl proceszatl date
tro� 4h� 6oa�tl of �oouls W�b siG. Vou �ay also s�ntl a wMii�n proGSj to PA MO�rbmt ot Ravanus,
so�ra bf �oouls, PO /ex 281021. Xarrfabury. P� 1A26-10i3�. P�tltioui�ury �et b� fax�d; or
6) Elaet to have tha �attar tl�br�in�A si t�a audit af th� pmseml r�o��sml�tive �ccaunt; or
Ad/IN- C) Aoo�el to ihe Orph�ns' Court.
ISTRAT[VE
CORRECTIONS� Fac[ual errors Aiseovared on ihis assess�ant zhould ba atltlressaC in writine to: PA �eoart�en4 of Revenue.
Bureau ot InCivitlual Texas, RTTN� Post Assass�ant Rovin� Onit. PO 6ox 280601. Harrisburp, PA 17128-0601 �
or c�ll C717) 18i-6505. So� Papa 4 of ••Instructions for Inh�ribnce Tax Raiurn for a RasiGent Oacsdant" CREV-1501)
for �n �xolanation of aNinistretivalv correctaCla arrors.
UISCOUNTv If anv tax due is oaitl vikhin thrae eelendar eonths aftar tha tlaceAant's tleath, a fiva oercenk tliscount of 4he tax paitl
is allwad.
PENALTY: Tha 15 oercent taz a�nastv non-oarticioation panaltv iz eo�pu4�tl on che total of tha tmc and intarast assassed antl not
oaitl befora Jan. 18, 1996, tha first day after khe antl of tha tvc a�nesty oeriotl. This non-particioation
oanaltv is eOVOalable in tha sa�a �anncr and in tha the sa�a ti�a narieE as you rou1E apoael t�e tarz antl in[erest
that �as ba�n azsessad ss Sntl3cate0 on t�is noiica.
INTEREST: Interest is c�arpatl Eapinninp riih first Cav of Aalinquency or nina �anths entl ane tlav
troe the tlata af Aeath to !ha Aata of pay�ant. Taxas which bsca�� tlelinquani before Jan. 1. 1982,
boar in4erest at t�e rata of siz oercant per annu� ealeulated at a dailv rata of O.00Ol64.
All taxas which bacre tlelinCUant on ar after Jan. 1. 1982 rill bosr interest at a rate whic� varias Pron
vear to vear wiih the rate announeed by tha PA Daoart�ant of Ravanue. Rates for 1982 throuph 2006 can be
found in the Pannsvlvenia Resitlent Instruction Booklat (REV-l501), t�e Pennsylvan3a Non-Resitlent Instruction
Booklat (REV-17i6) or on Yhe Deoarbmt of Riv�nua W�E siH ww.rcv�nur.s4ia.p�.us.
TM1e aoolicablo interesf ratas for 2007 t�rouph 2013 a�a:
Intorort Uailv IManst Oailv Intarast Uailv
Y�ar Rat• Fector Y��r Nat• , FaeSor Y�ar R�ta Fsctor
2007 BX .000219 2088 7% .000192 2009 5Y. .000137
2010 4Y. .000110 2011-2013 3X .000082
Intarost is caleula4ed as follws:
INTEREST � lALANCE OF TAX UNPAID X NUMlER OF MYS DELINOUENT X MILY INTEREST FALTON
Arry noYice issuatl after the fax baeo�es Eelinquenk vill �aflack an interest calculation to 15 davs
beYOntl kha deta of the assasseent. If oay�ent is �etle after the inte�est ewputaYion Eate shwn on i�e
notice. atlEitional inieresY �ust be calculatetl.
� pennsylvania
BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OFREVENUE
INNERI7ANCE 7AX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
PO BOX 280601 OF DEDUCTIONS. AND ASSESSMENT OF TAX ON REV-1548 IX RFP (12-12)
NARRISBUR6 PA 17128-0601 JOINTLY HELD OR TRUST ASSETS
� �� -� " DATE 09-02-2013
' �� �.I L'�.'� ESTATE OF BEAR JOHN G
...,.-. . . .. _ . .
DATE OF DEATH 02-17-2012
I j � ��, FILE NUMBER �
... � ... � � COUNTY CUMBERLAND
SSN/DC
RHODA M BEAR,:� � " . ACN 12155040
39 HILLTOP LN �. J ,� :,�� APPEAL BY DATE:11-01-2013
NEWVILLE � P� }724�-�957,9 (SeereversesideunderObjectrons)
1,.. ,���—�'��-�� - - ��� � r� A�ount Re�ittad
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SCUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS �
---""""""----------'-"""'-"---------'-----------------'----------'---------------
REV-1548 EX AFP C12-12)
NOTICE OF INHERITANCE 7AX APPRAISEMENT, ALLOWAHCE OR DISALLOWANCE OF
DEDUCTIONS. AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: 09-02-2013
ESTATE OF: BEAR JOHN G DATE OF DEATH:02-17-2012 COUNTV:CUMBERIAND
FILE NO. : S.S/D.C. NO. : 206-32-4080 ACN: 12155040
TAX RETURN WAS: (X) ACCEPTED AS FILED O CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 3381131346
TYPE OF ACCOUNT: C )SAVINGS ( JO CHECKING OTRUST OTIME CERTIFICATE
DATE ESTABLISHED 04-04-2002
Account Balance 24,224.76 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 12,112.39 UPPER PORTION OF THIS NOTICE
Debts and Deductions ' .00 WI�TH YOUR TAX PAYMENT TO THE
Taxable Amount 12, 112.39 REGISTER OF WILLS AT THE
Tax Rate r .00 ABOVE ADDRESS. MAKE CHECK
Tax Due •00 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, A6ENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) pryDUNT PAID
OATE NUMBER INTEREST/PEN 7AID (-)
TOTAL TAX PAYNENT .00
BALANCE OF TAX DUE .00
INTEREST AHD PEN. .00
TOTAL DUE .00
. IF PAIO AFTER THIS DATEr SEE REVERSE FOR CALCULATION OF ADDITIOHAL INTEREST. � \
IF TOTAL UUE IS REFLECTED AS A "CREOIT^ (LR7, YOU MAY BE DUE A REFUND. �\�
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. v�
PURPOSE OF
NOTICE: To fulfill the raouire�enis of Section 2140 of the Inheritance anG Estate Tan pct. Act 23 of 2000. [�2 P.S.
Section 9140).
PRYMENT: Detach khe ton oortion of this notica antl sub�it with your oav�ent to tha Repister of Wills orintetl on the
reverse sitle. Make ehack or �onq ertler oavabla to� BeBister of Wills, Apent.
Failura to oav tha tax, intarast vW oanalty dua �ar result in t�e tilinp of a lien in the aoorooriaYe
county or ihe issuanea of an Orohan's Court eitation.
REFUND (CR)� A rafund of a kaz matlit, w�ich ves not roouaatatl on ths 4u� nhrn. �ay be raQUaftetl �v ee�oletinp an
"AOOlieat3en for R�tuntl of Pannaylv�ni� Inh�ritanca and Estet� Tu�" (REV-1i33). AOnl3eations �r� ev�ilabla fron
Oaoe�t�ont's 24�-�our anaw�rin y��Y��� slatf.O��.us, ero R�piatsr of Wills or Ravmw DfstNCt Oftle� or fro� tha
the Mo�rbmt's W�E siH at wTr Mjt�50; s�rv3ces for taxo�Yers vit� soaeial hearin9�antl/or
spa�kinp no�tls� 1•800-447•302D (TT onlv).
0lJECTIOMS� •ro oartv in in4arast not satiztiad with 4ha �¢DI'G1HYOb. l310wMCY or tlisallovanes of tlatluetions or assess��nt ot tuc
[inclutlfnp tliseount or intarest) as shown on thls notie� �ev obi�et wit�in 68 tlwz of kha tlata of raeeio4 of t�is notica
by:
A) Protest to the PA D�oart�ant of Ravanuo, Boartl of Ayoaels by filinB e orotasi onlina at
ww:bo � � � :at b��. ��us on or befen the 60•C1y eoMel pariotl a[oins.
In ortl�r�for ati � �eQTMii;� y�oNst to brvalitl, yeu�:�ust r�caiva a wnfirwtian nu�bar antl orowssad tlate
fro� tM loard of AoP�als W�b site. You �w �iso sob � wHtYan vrat�st to P� Mp�rtnnk of Raranue,
lo�rtl oi Aowda, Po��w 2t1021, Harrisburp. P� ll12l-1021. PNitiens }!.. n9t b��fu�tlp ar
B) El�et to h�r� th� uttsr tl�tanin�d at tha autlit of tM o�rsonal rapresent�t3va aeeount; or
ApIIN- C) AOD�al to the Orohans' Court.
ISTfUTIVE
CORRECTIONS: Faclual errors tliseavared on this assess�ant should be atltlraszaE in writinu ta: PA Oaoartee�t of Ravsnue,
Bureau of Indivitlual Texes, ATTN� Post Azsass�en4 Rayiaw Unit. PO Box 280601, Harrisburp. PA 17128-0601
or eell C717) 787-6505. Sea P�pa 4 of "Instruciions tor In�aritann T� Raturn for a Resident Daeatlan!" CREV450ll
for sn �xolenat5on of aArinisi�etivelv correetebla ar�ors.
DISCOUNT: If anv tax tlua is peitl �it�in thrae calentlar �onths aftar 4ha tlece0ent's dea4h, a five oareant discount of tha tax paitl
is alloretl.
PENRLTV: The 15 vercant tv[ xnasty non-oartieioetion oenaltv is eo�ou4ad on khe total of the tu anG intarast assessed and. not
oeid bafore Jsn. 18. 1996, the first tlav afiar the entl af tha t� e�nesty oeriotl. This non-oarticioation
oanelty is apuealabla in thc swe �enmr anA in the t�a soa ii�a oaHod as vou rould eppeal tha iaz and interest
t�et has b�on asseasaC as intliea4etl on this notice.
INTERESTv Intanzt is cherp�tl bapinninp wiih first tlev af dalinauancv or nina �onths anC onQ day
fro� t�a tlato of tleath to th� d�t� of nav��nt. Taxes which baor� tl�linpwnt Cafora Jan. 1, 1982,
bear intenst at khe rata of six percent oar annu� ealculatetl �t a daIIy rato of 0.000164.
A31 taxaz which bauu tlelinouani on or after Jan. 1, 19II2 vill Eaar iMareat at a roia which vari�s fro�
vear to vaar with ihe rate announead by the Pp Dapari��nt of Ravanu�. Re4as for 1962 throuph 2006 can be
found in t�e Pannsylvania RasiAant Ins4ruction Booklet (REV-1501). tha Pennsylvania Non-ResiEent Insiruction
Booklak CREV-1736) or on f�a Oeoarbant of Ravenua Wab siL ww.rwmua.sfake.na.us.
Tha aoDlitebla inkerast ratas fer 2007 throuph 2013 are�
Intarest Dailr Inferest Uaily Intarast Dailv
Y�ar Rate Factor Y�ar Rat• Fattor Y�ar Rate Factor
2007 8X .000219 2008 7Y. .000192 2009 5Y. .000137
2010 4X .000110 2011-2013 3% .000082
In4erast is caleulated es follova:
INTEREST = BALpNCE OF TAX UWRID % NWDER OF MYS DELINQUENT X MIIY INTEREST FACTOR
Aro notice issued after the tax baco�es delinouant will reflaet an 3nterest ealeula4ion to 15 dars
beyond the tlate of tha essesssent. It oav�ent is �ada aftar t�e interest co�o�tation date shown on the
no4ice, atl0itional interezt �ust be caleulated.