HomeMy WebLinkAbout02-1055PETITION FOR GRANT OF LETTERS OF ADMINISTRATION
Estate of ~ (3 ~Z IPA! ~g,y~ ';tt~ ~,~ ~~ ~J~ No. __ 21-02-10 5
also known as ~ To:
Deceased.
Social Security No. - - ~ ",
Register of Wills for the .
County of ~~ ~j~- ~,~ in the
Commonwealth of Pennsylvania
The petition of the undersigned respectfully represents that:
Your petitioner(s), who is/are 18 years of age or older, appl; e~ for letters of administration
(d.b.n.; peadente liter durante absentia; durante minoritate)
the above decedent.
on the estate of
Decendent was domiciled at death in (c.1 M ~ fir' ~G v~~ County, Pennsylvania, with
his last family or principal residence at ~ M ~ r % ~ /,J' ~ t ~ , l ~~ r, 5'
(list street, number and municipality)
Decendent, t`1en +~~ ~ ~ years of age, died _ ~ "-fo ~:~.,~ ~ U -~-~?
at
19, ~~ ., r'~~~
Decendent at death owned property with estimated values as folllows:
(If domiciled in Pa.) All personal property $ ~ ~, ~ ~ ~ ~ r
(If not domiciled in Pa.) Personal property in Pennsylvania $
(If not domiciled in Pa.) Personal property in County $
Value of real estate in Pennsylvania $
situated as follows:
Petitioner after a proper search ha ascertained that decedent left no will and was survived by
the following spouse (if any) and heirs:
ivacne
,T' - , Kel tionship
~. ~ Residence
~
~
~ G
~
~~
~ n ~~ ~ r/'
~
~.~ ~ r,
;~~ per,
~u r„ iLs,~i lf, I'G !~~
~6U rz• ~'~ I ~~~5
'~~u~Pr^~/7n~.5
THEREFORE, petitioner(s) respectfully request(s) the grant of letters of administration in the
appropriate form to the undersigned.
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OATH OF PERSONAL REPRESENTATIVE
COMMONWEALTH OF PENNSYLVANIA 1 ~s
COUNTY OF CUMBERLAND J
The petitioner(s) above-named swear(s) or affirm(s) that the
statements in the foregoing petition are true and correct to the best
of the knowledge and belief of petitioner(s) and that as personal
representative(s) of the above decedent petitioner(s) will well and
truly administer the estate according to law.
Sworn to or affirmed and subscribed
before me this 20th- day of
NOV B - ~g 2no2
6' -`~ ~Ze%'~r
No.
.'~
21-02-1055
Estate Of DANIEL KENNETH GALLOWAY ,Deceased
GRANT OF LETTERS OF ADMINISTRATION
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AND NOVl~IOVEMBER 25 ~ 2002 in consideration of the petition on
the reverse side hereof, satisfactory proof having been presented before me,
IT IS DECREED that JACK P GALLOWAY
is/are entitled to Letters of Administration, and in accord with such finding, Letters of Administration
are hereby granted to . TA('K P ['AT T nWAY
in the estate of DANIEL KENNETH GALLOWAY
Register of Wills~~~~~oq~~?~c2~e/
FEES
Letters of Administration .... .
Short Certificates( ) ......... .
Renunciation ................
JCP
TOTAL
Filed NOV .. , 20... , ....... A
$ 50.00
$ 9.00
$ 5 nn
$ 10.00
$ 74.00
.D. ~~
ATTORNEY (Sup. Ct. LD. No.)
ADDRESS
PHONE
RENUNCIATION 21-02-1055
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In Re Estate of ~-~'~ ~ ~%~ ~' "' ~ ~' ~ ~ • ~ deceased.
To the Register of Wills of ~ L1 VYl v ~~-~ ~(~, ~^, i:~ County, Pennsylvania.
r
The undersigned l n ~ ~ '~~ '~ ~ of
the above decedent, hereby renounce(s) the right to administer the estate and respectfully ask(s) that Letters
be issued to ~~ (%I~~~7 (~_l ~in,~ file
WITNESS
hand this ~ U day of ~ ~ v , }.9,~'~j~-
( gnature)
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(Address)
~,~ U~ ,IVh.P~~.wGC~ ~~~~~,
(Signature)
(Address)
(Signature)
(Address)
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Name of Decedent:
CERTIFICATION OF NOTICE UNDER RULE 5 6(al
2 1
Date of Death: __~~~ ~~ ) o ~, QO
Will No. r~ I "' ~ ~ ~ ~ V ~ S Admin. No.
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6(a) of the Orphans' Court Rules was
served on or mailed to the following beneficiaries of the above-captioned estate on ~Ct./e„~~ p~~ p~bo~:
Name
05~
~- ~~. 170
~.. .,
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date: J-~t)P~rn ~:r (,~,~~ ~~~
Signatur
Name
Address a
Telephone (7/7) ~~ ~ ,~ ! cJ ~ g
Address
Capacity: ~ Personal Representative
~ ~oSS
Counsel for personal representative
EIJ-15DD EX 16-001
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
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DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
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DATE OF BIRTH ( M-DD-YEAR)
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(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INITIAL)
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1XJ 1. Original Return
o 4. lim'lledEslate
o 6. Decedent Died Testate (Attach c09Y oj Will)
o 9. Litigation Proceeds Received
o 2. Supplemental Return
o 4a. Future Interest Compromise (date a/death after 12-12-82)
o 7, Decedent Maintained a Living Trust (Attach copyo/Trust)
o 10. Spousal Poverty Credit (dateo/death between 12-31-91 and 1-1-95)
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3 Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Notes Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
Z (Schedule E)
0 6. Jointly Owned Property (Schedule F)
~ o Separate Billing Requested
....I
::::l T. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
I- (Schedule G or L)
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<( 8. Total Gross Assets (total Lines 1-7)
U 9, Funeral Expenses & Administrative Costs (Schedule H)
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10 Debts of Decedent, Mortgage liabilities, & Liens {Schedule I}
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
OfFICIAL USE ONLY
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FILE NUMBER
c2 L - CJ..:b-
COUNTY CODE YEAR
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NUMBER
SOCIAL SECURITY NUMBER
00
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
o 3, Remainder Return (daleo/death prior to 12-13-82)
o 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Mach Sch 0)
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COMPLETE MAILING ADDRESS
at W. MPrPLEWoob {WE,
tIIEtHAN/CS8u/<'G, PA. l705!;
(1)
(2)
(3)
(4)
(5) 11> j if, (, ;). <6. () 0
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(6)
(7)
(9)
(10)
1) 7) Lflf3. 00
TELEPHONE NUMBER
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (Schedule J)
14, Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
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15. Amount of line 14 taxable at the spousal lax 11 7.1<35.00 0.1L.
rate, or transfers under Sec. 9116 (a)(1.2) x (15)
vhi/J uN=/u:l.f ~('S, ofd ,
16. Amount of Line 14 taxable at line rate x.O_ (16)
17 Amount of Line 14 taxable at sibling rate x .12 (17)
16 Amount of Line 14 taxable at collateral rate x .15 (18)
19 Tax Due (19)
2Q 0
CHECK HERE IF yOU ARE REQUESTING A REFUNO OF AN OVERPAYMENT
.OF'F'fCIAL us"Et)iQ[y
(8)
~ fLI-, /:,J 8.00
,
(11) '/. 7.t.f.t.f? 00
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(12) 9 71 I <0 S". ()(')
(13)
(14)
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7,1<65.00
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Decedent's Complete Address:
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CITY
I STATE
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19) (1)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
~
ZIP
Total Credits (A + B + C ) (2)
3. InteresUPenalty if applicable
D.lnterest
E. Penalty
TotallnteresUPenalty ( D + E ) (3)
4. If Line 2 is greater tI1an Line 1 + Line 3, enter the difference. This is the OVERPAYMENT.
Check box on Page 1 Line 20 to request a refund (4)
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE. (5)
A. Enter the interest on the tax due.
(5A)
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
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:
a. retain the use or income of the property transferred;.m .
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 death?..
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? . .
Yes
o
....0
......0
.....0
o
....0
No
o
o
o
o
o
o
o
....0
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
SIGNATURE OF PERSON RESPONSIBLE FOR FILING RETURN
Ul1der penalties of pe~ury, I declare thai I have examirted this return, inCluding accompanying schedules and statements, and to the best of my knowledge al1d belief, it is true. correct
and complete.
Declaration of preparer olherthan the personal representative is based on all information of which preparer has any knowledge.
DATE
ADDRESS
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 PS. 99116 (a) (1.1) (1)).
For dates of death on or after January 1, 1995, the tax rate imposed on the net vaiue of transfers to or for the use of the surviving spouse is 0% [72 P.S. 99116 (a) (1.1) (iI)
The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even
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 paren
or a stepparent of the child is 0% [72 P.S. 991f6(a)(1.2)].
The tax rale 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. 99116(1.2) [72 P.S. 99116(a)(I)].
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. 99116(a)(1.3)]. A sibiing is defined, under Section 9102, as a:
individual who has at least one parent in common with the decedent, whether by blood or adoption.
REVI~EX'("7).
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE 1 p.:x RETURN
RESIDENT OECEOEN,
ESTATE OF
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
DPtNl.EL.. KENNETH
G/1 Ll-OWft Y
FILE NUMBER
JOOd-- 010 r:;S
1\"\C\ude the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
ITEM
NUMBER
1.
VALUE AT DATE
DESCRIPTION OF DEATH
MQY'j~V\ ~O-vt /'-Y /VJu-fuaJ Fund Acd;# lfIO-031tfq, ~ N/ b~/I,o()
( 50 n /NO-S U(lr}er ~(~ r5', of ~)
TOTAL (Also enter on line 5, Recapitulation) $ /
(If more space is needed, insert additional sheets of the same size)
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COMMONWEALTH OF PENNSYLVANIA
INHERITANCE T /JY. RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
ESTATE OF
tl11.mE/... ~NE.-rH GAJ-LOIA)f\Y
FILE NUMBER ')
d--OO~- Olo5.L)"
Debls of decedent must be reported on Schedule I.
ITEM
NUMBER DESCRIPTION AMOUNT
A. FUNERAL EXPENSES: I. M"(pe.:z.z..i Fl.tl\uoJ HovY\€- 'f, a/9fJt. 00
1.
~. Gi 1\~c1(J" IV\Il.VI'\OYl ",I $ ("-~c;+OV\L) fJ, a/3tx:l, 00
3. lYlCl.LkOJ\:C5bu.<{l (~-fr,,1 A-s~'(!O{;IY\Ultt.tSIO~~ It 730,0"0
q, ~o-th.I/..'-IY\.Q.l.s f(O(",'5t( f{O''\JUS It (43,6\)
5'. Ov-'(\tl /\; S t f1 71;;, (TO
11 1J...0,00
,. fY\.~ 1\ is+- V
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Representative (s)
Social Security Number(s) I EIN Number of Personal Representative(s)
Street Address
City State Zip
Yea~s) Commission PaJd:
2. Attorney Fees
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City State Zip
Relationship of Claimant to Decedent
4. Probate Fees R~i5-k.r of W 1115/ F~s $ ~~,OO
5. Accountant's Fees
6. Tax Return Preparer's Fees
7.
TOTAL (Also enter on line 9, Recapitulation) $ 7/'f~3.o(j
(If more space is needed, insert additional sheets of the same size)
~':n",{"".
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF
NUMBER
L
DAf\l1El kfNNETH
FILE NUMBER
G A U.O wAY ;). 00 ';A - 0 I 0 5',1)
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
NAME AND ADDRESS OF PERSON(S) RECEIVING PROPERTY
TAXABLE DISTRIBUTIONS {Include outright spousal distributions)
1.
-Jack P. G o..lI OWet.i
N ar1cy.:J: GcdlowO-(
( So t'\ Wo.s \(VL,ie.r d-.I ~ rS '
of~)
fQ,~e,("
m ofhll.-Y
AMOUNT OR SHARE
OF ESTATE
100%
100%
ENTER DOLLAR AMOUNTS FOR DISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 17, AS APPROPRIATE, ON REV 1500 COVER SHEET
II. NON-TAXABLE DISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
1.
TOTAL OF PART II. ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV 1500 COVER SHEET $
(If more space Is needed, insert additional sheets of the same size)
STATUS REPORT UNDER RULE 6.12
Name of Decedent:
Date of Death: /0 ~~,
W i 11 No _~~
Pursuant to
Court Rules, I report
the administration of
_[ ~ or~7a
2--
Admin. No.
6.12 of the Supreme Court Orphans'
following with respect to completion of
above-captioned estate:
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1 Jam)
Rule
the
the
1. State Whether administration of the estate is complete:
Yes No
2. If the answer is No, state when the personal
representative reasonably believes that the administration will be
complete:_
3,. If the answer to No. 1 is Yes, state the following:
a. Did the personal representative file a final
account with the Court? Yes No~_.
b. The separate Orphans' Court No. (if any) for
the personal representative's account is:
c. Did r.he personal representative state an
account informally to the parties in interest? Yes~_ No
d. Copies of receipts, releases, joinders and
approvals of formal or informal accounts may be filed with the
Cerk of the Orphans' Court and may be attached to this report.
Date f a, .'3 17~
Siq ture
name~n(Please type or print)
Address
~~~Z ~ y ~
Tel. No.
Capacity: v Personal Representative
(MAH:rmf/AM3)
Counsel for personal
representative
/7-l~`G
COMMONWEALTH OF PENNSYLVANIA
BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION
DEPT. 280601
HARRI58URG, PA 17128-o6a1 NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX ~FV [R1-R3~
DATE 01-28-2003
ESTATE OF GALLOWAY DANIEL K
DATE OF DEATH 10-30-2002
FILE NUMBER 21 02-1055
COUNTY CUMBERLAND
JACK P GALLOWAY ACN 101
21 W MAPLEWOOD AVE
MECHANICSBURG PA 17055 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-1547 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF GALLOWAY DANIEL K FILE N0. 21 02-1055 ACN 101 DATE 01-28-2003
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 B) (2) .OD 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 fora with your
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 14,628.00 tax payment.
6. Jointly Owned Property (Schedule F) (6) .00
7. Transfers (Schedule G) (7) .00
8. Total Assets (g) 14, 628.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (91 7,4 43.00
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00
11. Total Deductions (11) 7.445.00
12. Net Value of Tax Return (12) 7,185.00
13. Charitable,/Governmental Bequests; Non-elected 9113 Trus ts (Schedule J) [13) .0 0
14. Net Value iof Estate Subject to Tax (14) 7, 185.00
NOTE: If an assessment was issued previously, lines 14, 15 andior 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at Spousal rate (15) 7,185.00 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 1 2 - .00
18. Amount of Lina 14 taxable at Collateral/Class B rate (18) .00 X 15 -_ ,QO
19. Principal Tax Due (19)= .00
TAX CREDITS'
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
^ IF PAID AFTER DATE INDICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED.
FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YDU 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 for
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 Secticn 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 an the reverse side.
--Make check or manes order payable to: REGISTER OF HILLS, 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-hcur
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).
OBJECTIDNS: Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions, or assessment
of tax [including discount or interest) as shown an this Notice must object within sixty C60) 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
--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 of Revenue,
Bureau of Individual Taxes, ATTN: Post 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 (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 (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 rata 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 2003 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 20% .000548 1987 9% .000247 1999 7% .000192
1983 16% .000438 1988-1991 11% .000301 2000 8% .000219
1984 11% .000301 1992 9% .000247 2001 9% .000247
1985 13% .000356 1993-1994 7% .000192 2002 6% .000164
1986 10% .000274 1995-1998 9% .000247 2003 5% .000137
--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.