HomeMy WebLinkAbout02-1167 Register of Wills
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX ~IVISIDN
DEPT. 280601
HARRISBURG, PA 17128-0601
KAREN L RUTH
415 SUNSET LN
SHIPPENSBURG
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT ALLONANCE OR DISALLONANCE
OF DEDUCTION, AND ASSESSMENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS REV-1548 EX ~FP coi-ox~
DATE 12-23-2002
ESTATE OF RUTH SR JOHN R
DATE OF DEATH 06-07-2002
FILE NUMBER ~/_ aJ - // ~ 7
COUNTY CUMBERLAND
SSN/DC 200-22-5832
ACN 02139621
PA 17.257 Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE------- RETAIN LOWER PORTION FOR YOUR RECORDS ~
------------------------ -------------------------------------------------------------------------------
REV-1548 EX AFP (01-02)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 12-23-2002
ESTATE OF RUTH SR JOHN R DATE OF DEATH 06-07-2002 COUNTY CUMBERLAND
FILE N0. S.S/D.C. N0. 200-22-5832 ACN 02139621
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICES ACCOUNT N0. 0097486353
TYPE OF ACCOUNT: C ) SAVINGS (X) CHECKING ( ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 01-28-1980
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
TAX CREDITS:
4,001.07
X 0.166
666.86
- .00
666.86
X .15
100.03
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. MAKE CHECK
OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
PAYMENT
DATE RECEIPT
NUMBER DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
PAYMENT MUST BE MADE BY 0
3-OS-2003*. TOTAL TAX CREDIT .00
BALANCE OF TAX DUE 100.03
INTEREST AND PEN. .00
TOTAL DUE 100.03
* IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
PURPDSE OF
NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9140).
PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF WILLS, AGENT.
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-1313). Applications are available at the Office of
the Register of Wills, any of the 23 Revenue District Offices or by calling the special 24-hour answering service
for farms ordering: 1-800-362-2050; services for taxpayers with special hearing and or speaking needs:
1-800-447-3020 (TT only).
OBJECTIONS: 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 may object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--electing to have the matter determined at the audit of the account of the personal representative, OR
--appeal to the Orphans' Court
ADMIN-
ISTRATIVE
CORRECTIONS: 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. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. Sea page 5 of the booklet ^Instructions far Inheritance Tax Return for a Resident
Decedent" (REV-15017 for an explanation of administratively correctable errors.
DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent CS%)
discount of the tax paid is allowed.
PENALTY: The 15% 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. 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: 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, 1982
bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164.
All taxes which became delinquent an or after January 1, 1982 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 2002 are:
Veer Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 20% .000548 1992 9% .000247
1983 16% .000438 1993-1994 7% .000192
1984 11% .000301 1995-1998 9% .000247
1985 13% .000356 1999 7% .000192
1986 1D% .000274 2000 8% .000219
1987 9% .OD0247 2001 9% .OOD247
1988-1991 11% .000301 2002 6% .000164
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER 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 made after the interest computation date shown an the
Notice, additional interest must be calculated.
/ ~-~ii- ~
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
DORIS J RUTH
36 N SPRING ST
SHIPPENSBURG
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT ALLOWANCE OR DISALLONANCE
OF DEDUCTION, AND ASSESSMENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS REV-1548 EX AFP (01-02)
DATE 12-23-2002
ESTATE OF RUTH SR JOHN R
DATE OF DEATH 06-07-2002
FILE NUMBER o~/-~_ /~(,, 7
COUNTY CUMBERLAND
_ SSN/DC 200-22-5832
ACN 02139620
PA 17257 Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS 1
----------------------------------------------------------------------------------------------------------------
REV-1548 EX AFP (01-02)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 12-23-2002
ESTATE OF RUTH SR JOHN R DATE OF DEATH 06-07-2002 COUNTY CUMBERLAND
FILE N0. S.S/D.C. N0. 200-22-5832
ACN 02139620
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICES ACCOUNT N0. 0097486353
TYPE OF ACCOUNT: ( ) SAVINGS (X) CHECKING C ) TRUST ( ) TIME CERTIFICATE
DATE ESTABLISHED 01-28-1980
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
TAX CREDITS:
4,001.07 NOTE:
X 0.166
666.86
- .00
666.86
X .00
.DO
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. MAKE CHECK
OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
PAYMENT
DATE RECEIPT
NUMBER DISCOUNT (+)
INTEREST/PEN PAID (-)
AMOUNT PAID
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
* IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN 51, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A ''CREDIT'' ( CR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. )
PURPOSE OF
NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9140).
PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the
reverse side.
-- Make check or money order payable tc: REGISTER OF WILLS, AGENT.
REFUND CCR): A refund of a tax credit, which was not requested an the tax return, may be requested by conpleting an "Application
for Refund of Pennsylvania Inheritance and Estate Tax° (REV-13137. Applications are available at the Office of
the Register of Wills, any of the 23 Revenue District Offices or by calling the special 24-hour answering service
for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and or speaking needs:
1-800-447-3020 (TT only).
OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions ar assessment
of tax (including discount ar interest) as shown on this Notice may abject within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--electing tc have the matter determined at the audit of the account of the personal representative, OR
--appeal to the Orphans' Court
ADMIN-
ISTRATIVE
CORRECTIONS: Factual errors discovered an this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. Sea page 5 of the booklet ^Instructions for Inheritance Tax Return for a Resident
Decadent" (REV-15017 for an explanation of administratively correctable errors.
DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent [5%)
discount of the tax paid is allowed.
PENALTY: The 15% 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. 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: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1l day
from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982
bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164.
All taxes which became delinquent on or after January 1, 1982 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 2002 are:
Veer Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 20% .000548 1992 9% .000247
1983 16% .000438 1993-1994 7% .000192
1984 11% .000301 1995-1998 9% .000247
1985 13% .000356 1999 7% .000192
1986 10% .000274 2000 8% .000219
1987 9% .000247 2001 9% .000247
1988-1991 11% .000301 2002 6% .000164
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen C15) 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.
RE\LlSOOEX/6-00)
I"}- ///- .:2-/
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
./
REV-1500
OFFICIAL USE ONLY
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01:
INHERITANCE TAX RETURN FILE NUMBER
RESIDENT DECEDENT ~k. - Q~
- ~ERL 6- 7--
DECEDENTS NAME (lAST, FIRST, AND MIDDlE INITIAL)
R U""t'H. :Ta\-\ N R. ~
SOCIAL SECURITY NUMBER
2,00 -:L~ -583:2..
DATE OF BIRTH (MM-DD-YEAR)
~l- \~- \ q3G
(IF APPLiCABlE) SURVMNG SPOUSE'S NAME (lAST, FIRST, AND MIDDlE INITIAL)
'R u..",,"," \-\ I "D <::,.~.\ S J.
DATE OF DEATH (MM-DD-YEAR)
tl~- ~, - ~ ~<:)2.
THIS RETURN IlUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUIlBER
-238 ,
~ 1.00000nalRe\um
o 4. limited Estate
o 6. DecedenlDied T_1e""""_dWill
o 9. Litigation Proceeds Receiv<!d
o 2. Supplemenllll Retum
D 4a. Future Interest Compromise (dale of death after 12-12-82)
o 7. Decedent Mainlained a lMng Trust """,,_dT""'l
o 10. Spousal poverty Credit (dalB ddeath between 12-31-91 and 1-1.95)
o 3. Rema.indef Return (d8te ofdea/tl prior 10 12.13-62j
o 5. Federal Estate Tax Return Required
8. Total Number 01 Safa Daposit Boxes
o 11. Ejection 10 tax unclerSec. 9113(A) """"","0)
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NAME ])I\.y I'D P. Pl::.R\(\ ~ s-
FIRMNAMEQf_) ",~,.al>..N~'f "'..... ,-",,,,.j
TELEPHO~ NIU~ER S '3 '2.. _ <<> I:;,. L. "I
COMPLETE MAILING ADDRESS
'\)1'-,,\'0 P. PE-R",-\NS, 'E..S~\.).\R.E-
"'"("'TORNe:y "''''' w..W
'-t ;:r-",'MF.S ~'R~4:.
St-4\PPIL.NS'auR~. p,,", "~SI-'2.1 '"S
1. Raal Estate (Schedule A)
2. Slocks and Bonds (Schedula B)
3. Ctosa~ Held CorpOl8tioo, Partnership or SoIa-Propriatorship
4. Mortgages & Noles Receivable (Schedule D)
5. Cash, Bani< Ilaposils & Miscollanecus _ Property
(Schadule ~)
6. Jointly Ownad Proparly (Schedule F)
o Saparale Bi!lng Raquested
(1) NONE.
(2) NaI-l r:.
(3) H<::>tlE.
(4) Ne"'!::..
(5) ~83 . $ ~
(8) 1(.333. GEt
(7) ~~ I'l ~
OFFICIAL USE ONLY
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ci
VJ
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7. Inter-VIVOS Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (1oIa1 Un.. 1-1)
9. Funeral Expanses & _YO Cosls (Schedule H)
10. IJebIs of Dacadenl, Mortgaga Liabilities, & Liens (Schedula I)
11. Total Daductlons (to1aI Line. 9& 10)
12. Net Value of Estate (Line 8 minus Line 11)
(8)
(/1
I. G l-tyl.lq
(9)
(10)
?L. \ O. a~
2 ;t ():3 . -,.. ..,
(11) 7.. q , '3 . -:1..'
(12) _(1,.:1,\ (; . ()8)
(13) ... 0 ~ E.
13. Charitable and Govemmental8eQuests1Sec 9113 Trusts for which an election to tax has not been
madIe (SchaduIe J)
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14. Net Value Subje<t to Tax (Line 12 minus Une 13)
SEE INSTRIlCnONS ON REVERSE SIDE FOR APPLICABLE RATES
15. Amount of Line 14 taxable at the spousal tax
rale, or transfers undar Sac. 9116 (a)(1.2)
(14)
o
16. Amount of Line 14 taxable at lineal rate
x.O_ (15)
x.O_ (16)
x .12 (11)
x .15 (18)
(19) 0
17. Amount of Une 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
20.0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
"W
SCHIDUU I
CASH, BANK DEPOSITS, & MISC.
PERSONAl. PROPERlY
COlo8lONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RET\IAN
RESIlENT DECEDENT
ESTATE OF
RLE NUMSER
"::jC3t-\N R. 'RUI"
IncIudo Iho procoocfB of /ItIgIIIlon and ... dal81ho procoocfB __ _ by Iho_.
AI~jo/IdlJ ....... _ rlgllloI...................... r' donSct 17'1F.
ITEM
NUMBER
DESCRlPllON
Vl'UIEAT Dt.lE
OF DEATH
I.
;to
I=........~ R....~....bur.s........-.....~ - c::.~_~....\....l Q,...n~l
SUf~'" ...~:::cI\.S..r...~... R~ ~.........l
J('A.SO
/ CO. 00
F..............l R~.f.........
3.
IN ,. C30
TaW. (A/IIo.....onh5. ~.......) $
Pfll1lll8_Is-.___oflho__1
?.. ~3. SO
_~9'1~ '*
COIlIIllIfj'jEATH CF PEIIlSYlVAMA
INHERITANCE TAX RETURN
SCHEDULE F
JOINTL Y-owNED PROPERTY
ESTATE OF
FIlE NlIIIBER
:Torl~ ~d ~lJ... ~ t\
WID __ madajo/nl_ __of...docodoal's_oI-.1_bo........."" ~G.
SIlR'IMtIGJOOlT lEIWlT(S)_
AIlIlRESS
RElA1lOt<ISHlP TO lIECEIB
to.. '1:)1;19..\ S "':3". Ru~~
B. "'-~<;>"~N l... ~~~\~
c.
<:,.. \(.<M"'",,- j... '"R~
415 Sv...(\s,,\:. ~....
.s",\~~~'t\..s,,"u~ I ~",.. \1 :;lSi
J../ I::f" ..sUI'\.S <$0\;. 1-~'
.s~ ~~ \) ~<l'I.'PfJ' )..S1 ..
Vt\ FE...
."O~u~.~~
'. \; ,".
r
,.
"
~., ..'
'. '
., ;': -'
. .:.-:
JOINTLY~ PROPERTY:
"
\l!TlBI 1l,..1E lab<IPIOIOFPAOI'SIJY "OF IlAlEOFllEAlIl
IlBI FalJ01N1' - __a1______.._idInIIJq_.- IlAlEOFllEAlIl DEWS VAWE OF
IIlI&R TEIWIT JOINI' doodbJolnlr-beld...._ VAUJEOFASOEl IIIlB1EST 1lECEllEIIrS_
1. A.e \\/0' ~ u.... 't= \ ~"T ooq-P-\~C;;;353 ~OO t. O. 33.1 ,3'33.<;
TOTAL (AIsoentllron h6, ~~) $ 1333, ,~
(If moce SOP Is llOllded. insorl addltioIIaI__ of \he same sl2e1
REV-1511 EX. (12M99) .
.. '*
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAl. EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
::John
R~ R Ii\" J,.'>,
RLE NUMBER
rTEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES:
1.
B. ADMINISTRATIVE COSTS:
,. PeIsonaI Repr8sentalive's CommissIons
Name olPelsonal ~s)
Social Security Number(syelN Number of PeIsonaI ~sl
Street Addross
City Slate _ ZIp
Year(s) CommIssIon PaId:
"I>l>-'t\t;l p, " 'F s"G'.,}\_,\ \. .... 'E"_ ;1... ~....'='>. ~r::.
2. AIIomey Fe.. Pt'~I,/.\N.J )
3. Femily Exemption: (If _s add.... is not IIle some as _s, _ expIanelIon)
Claiment
Street _
City S__ZIp
_p ol Claiment to llecedent
4. Probate Fees ,.. ~1t:ll. '.,....\4~a .,....."l' ~E...,...uR t-t- I~, ~
~ 'W..<O\S""(''''{L ...c= ~\....s'
5. Accountant's Fees
6. Tax Retum Pnlparer's Fees
7.
TOTAL (Also enter on line 9, Recapi1u1ation) $ ~ , 0 .0
Debts 01_1 muel be reported on Schedule I.
>0
a.
(If IIlOlO spece is needed, Insert addiIionaIsheets olllle same size)
,
~.
REV-;,tSt2EX.jf-91l
*'
SCHEDULE I
DEBTS OF DECEDENT,
MORTGAGE LIABILITIES & LIENS
~. fZ LJ.:f ~
RLENUMBER
CQIAlIONWEAlTH Of PENNSYlVAH1A
INHERITANCE TAX RETURN
RESUJENT llECEIlEllT
ESTATE OF
-;::r 0 r\ W
Include un,"'mOOned medical expenses.
ITEM
NUMBER
1.....
, J.. 'lA _ ) a. t t> I.J...- DESCRIPTION
~..-..~,\..l-ad""" I-\...~oa-~ ::tn.<::'.- ~url>~O h..._e C,,-,",e
'J o,)u.l!. c:.;~,\ - J'u""".....A ~1.."l."';O -.s.....\~..., \,.. 1:,.oc\'t.6'
~~ t3"'..... -r<:l"- - .fu.l\...<>--\-d-~u,J S"':I~
Co r\d.. ~~ l.;s M....'''-~l> _ +........-.-(~.~..'"" ,p.....l ..;....,., 1"1""";"0
h..........~
C ~.'/"\L'\....... c:::~~~ DV','
0.......' - 0 ~-
A'
.3 v'
J..{-f'
s.
G.
\" Ll:l'l~ c."wrJ...- .f'\J'I'\'l.,(,,"'\ \"n.lo.U
a C\.-s"\ S' <:Y'(" b ., \
..--A u.~~ '" ~ u.'\ , <:>. "-d
""T",'\ .s..\.~...... 1\o.:S.S~\:;.r - C,,\"'> fr-....<..)"",...r
N (b "" '-J ~ \ \ ~ Q:l'M 'MI.>-n. \ ~'f t:-. V'Vl1.o OJ \ <:I "". '?" -
~....."'~\ (l.n '_~. .!.., .<tV"'-S ~ <<r ok
"1),,""\ t'. {'......\.<..,\115/ ~H ~('-"'''\ <>-..:- \-<N-.J.) -
'lY't!'.I~ "lit,.....h.'~ C<\I"I~.....<A~ J..\.sPV-~~'
I.
~.
',1.
1--0
S lJo1 0..';; ~ t-\ t..~'\--Vh
c.~'n4).. ,,-P.......:.. o.:l..~
'\
)d\...,...,,,,,,,, :::t "''' i
"
AMOUNT
::2.,c.;'2,J..j<)
~. q 8
/I-(S .IL.(
J..15.~O
<? 3 I . S\;
"()c.~o
;:2,.51
9'a.C}C
SO.l::)C1
'l55'.o.O
TOTAL (Also enler on line 10. Recapitulation)
(If more Sflar.P. i~ nF!Al'iPrl in~rt ::arfAifJ".n~ ..hook> ~ th.... ........_ ...:-_1
$ -;;z. -, '<>3 .?i
t
BUREAU OF INDIVIDUAL TAXES COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX DIVISION DEPARTMENT OF REVENUE
DEPT. 288601
HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REY-1547 E% AFP [O1-OS)
DATE 08-25-2003
ESTATE OF RUTH JOHN R
DATE OF DEATH 06-07-2002
FILE NUMBER 21 02-1167
` -- COUNTY
DAVID P PERKINS ATTY CUMBERLAND
ACN
4 JAMES CIR 101
SHIPPENSBURG PA 17257 Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
CUMBERLAND CO COURT H OUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE - --- RETAIN LOWER PORTION
FOR YOUR RECORDS ~
-------------------------- - ------
REV-15 _
----------------------
47 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE _
_____
OR ----
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF RUTH JOHN R FILE N0. 21 02-1167 ACN 101 DATE 08-25-2003
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) .00 NOTE: To insure proper
2. Stocks and Bonds (Schedule Bl (2) .00 credit to your account,
3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 submit the upper portion
4. Mortgages/Notes Receivable (Schedule D) (4) .00 of this form with your
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 283.50 tax payment.
6. Jointly Owned Property (Schedule F) (6) 1 , 333.69
7. Transfers [Schedule G) (7) .00
8. Total Assets (g) 1,617.19
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 21 0.00
10. Debts/Mortgage Liabilities/Liens (Schedule I) [10) 2.703.27
11. Total Deductions
12.
Net Value of Tax Return (11) -
(12) ? .91 ~ 97
1,296.08-
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00
14. Net Value of Estate Subject to Tax (l4) 1,296.08-
NOTE: if an assessment was issued previously, lines
reflect figures that include the t
t
l 14, 15 andior 16, 17, 18 and 19 will
o
a
of ALL returns assess ed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15) .00 X 00 _ .00
16. Amount of Line 14 taxable at Lineal/Class A rate (16) . 00 X 045 = , 00
17. Amount of Line 14 at Sibling rate (17) .00 X 12 - .00
18. Amount of Line 14 taxable at Collateral/Class B rate (18) .00 X 15 _ 0 p
19. Principal Tax Due _
(19)= ,
00
TAX CR EDITS- .
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
* IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION: Estates of decedents dying on or before December 12, 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 far
life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such future interest.
PURPOSE OF
NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P. .
Section 9140).
PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the reverse side.
--Make check or money order payable tc: REGISTER OF HILLS, AGENT
REFUND CCR): 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 Wills, any of the 23 Revenue District Offices, or by calling the special 24-hour
answering service for farms ordering: 1-800-362-2050; services for taxpayers with special hearing and / or
speaking needs: 1-800-447-3020 (TT only).
OBJECTIONS: Any party in interest not satisfied with the appraisenent, 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:
--aritten protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election to have the matter determined at audit of the account of the personal representative, OR
--appeal to the Orphans' Court.
ADMIN-
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department o avenue,
Bureau of Individual Taxes, ATTN: Past Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet ^Instructions for Inheritance Tax Return for a Resident
Decedent^ (REV-1501) for an explanation of administratively correctable errors.
DISCOUNT: If any tax due is paid within three (3l calendar months after the decedent's death, a five percent (5%) discount of
the tax paid is allowed.
PENALTY: The 15% 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. This non-participation
penalty is appealable in the same manner and in the the same tine period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST: Interest is charged beginning with first day of delinquency, ar nine (9) months and one (1) day from the date of
death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of
six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and after
January 1, 1982 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 2Interest gaily
Interest Daily Interest Oaily
Year Rate Factor Year Rate Factor Year Rate Factor
.000247 1999 7% .000192
1982 20% .000548 1987 9% .000219
1983 16% .000438 1988-1991 11% .000301 2000 8~ ,000247
.000301 1992 9% .000247 2001 9%
1984 11% 6% .000164
1985 13% .000356 1993-1994 7% .000192 2002 ,000137
1986 10% .000274 1995-1998 9% .000247 2003 5%
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER 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 made after the interest computation date shown on the
Notice, additional interest must be calculated.