HomeMy WebLinkAbout02-1067
REV-1500 8< (6-00)
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1500
OFFICIAL USE ONLY
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INHERITANCE TAX RETURN FILE NUMBER
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RESIDENT DECEDENT COUNlYCODE YEAR
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
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DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)
Jum er Eldon D.
DATE OF DEATH (MM-DD-YEAR) DATE OF BIBTH (MM-DD-YEAR)
02-23-02
SOCIAL SECURITY NUMBER
- &',{2 iL l-
- 9143
o 1. Original Return
[!] 4. Limited Estate
D 6. Decedent Died Testate (Attacl1 copy of Will)
D 9. Litigation Proceeds Received
o 2. Supplemental Returri
o 4a. Future Interest Compromise (dale of death afler 12.12-82)
o 7. Decedent Maintained a living Trust (Attacl1 copy of Trust)
o 10. Spousal Poverty Credit (date of death between 12-31-91 and 1-1-95)
o 3. Remainder Return (dale m death prim \0 12.-13-82)
o 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
D 11. Election to tax under Sec. 9113(A) (Attach Sch 0)
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NAME
Richard L. Webber Jr. Es uire
FIRM NA~E (!fApplicable) .
We~gLe & Assoc~ates, P.C.
TELEPHONE NUMBER
(717) 532-7388
COMPLETE MAILING ADDRESS
126 East King Street
Shippensburg, PA 17257
186
- 24
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST. FIRST, AND MIDDLE INITIAL)
Jumper, Nancy F.
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
(1)
(2)
(3)
(4)
(5)
OFFICIAL USE ONLY
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3. Closely Held Corporation, Partnership or Sole-Proprietorship
4. Mortgages & Noles Receivable (Schedule D)
5. Cash, Bank Deposits & Miscellaneous Personal Property
(Schedule E)
6. JOIntly Owned Property (Schedule F)
o Separate Billing Requested
7. Inter-Vivos Transfers & Miscellaneous Non-Probate Property
(Schedule G or L)
8. Total Gross Assets (tolal Lines 1-7)
9. Funeral Expenses & Administrative Costs (Schedule H)
10. Debts of Decedent, Mortgage Liabilities, & Liens (Schedule f)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
(11) 250.00
(12) 52,446.75
(13) 52.446.75
(14) 52,446.75
(6)
52,696.75
(7)
(8)
52,696.75
(9)
(10)
250.00
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 SlOE FOR APPLICABLE RATES
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15. Amount of Line 14 taxable at the spousal lax
rate, or transfers under Sec. 9116 (a)(1.2)
x.O_ (15)
x.O_ (16)
x .12 (17j
x .15 (18)
(19)
6,293.61
16. Amount of Line 14laxable at lineal rate
17. Amount of Line 14 taxable at sibling rate
52,446.75
6,293.61
18. Amount of Line 14 taxable at coJlateral rate
19. Tax Due
20.0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
Decedent's Complete Address:
STREET ADDRESS
,,, n~<,,~
CITY Camp Hill I STATh I ZIP 17011
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
6293.61
Total Credits (A+ B +C) (2)
3. InteresVPenalty if applicable
D. Interest
E. Penaity
Total interesVPenalty ( 0 + E ) (3)
4. If Line 2 is greater than 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)
(5A)
6293.61
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B)
Make Check Payable to: REGISTER OF WILLS, AGENT
6293.61
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
No
IX]
IX]
IX]
IX]
1. Did decedent make a transfer and;
a. retain the use or income of the property transferred;................................................n........................................
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 fo( or payable upon death bank account or security at his or her death? ..............
4. Did decedent own an Individual RetirementAccount, annuity, or other non~probate property which
contains a beneficiary designation? ......... ..........................................................................................................:.....
Ves
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IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
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Under penalties of pe~ury. I declare that I have examined this return. including accompanying schedules and statements, and to the best of my knowledge and belief, it is true. correct
and complete.
Declaration of preparar other than the personal representative is based on all informalion of which preparerhas any knowledge.
SIGNATU E OF PERSON RESPONSIBLE FOR FILING RETURN
~ I )
King Street. Shinnensburg. PA 17257
DATj
II
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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 P.S. S9116 (a) (1.1) (i)J.
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. S9116 (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 if
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 parent,
or a stepparent of the child is 0% [72 P.S. s9116(a)(1.2)].
The tax rate 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. S9116(1.2) [72 P.S. s9116(a)(1)].
The lax rate imposed on the net value of transfers to or for the use of the decedent's siblings is 12% [72 P.S. S9116(a)(1.3)]. A sibling is defined. under Section 9102. as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
REV-15M EX. (12.88J
.
SCHEDULE F
JOINTLY-OWNED PROPERTY
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
ELDON D. JUMPER
I FILE NUMBER
ESTATE OF
Joint tenant(s):
NAME
A. Alta Marie Jumper
ADDRESS
16 Mt. Rock Road
Newville, PA 17241
RELATIONSHIP TO DECEDENT
Sister
B.
C.
Jointly~owned property:
LmER DATE
ITEM FOR TOTAL VALUE DECD'S DOLLAR VALUE OF
NUMBER JOINT MADE DESCRIPTION OF PROPERTY OF ASSET % INT. DECEDENT'S INTEREST
TENANT JOINT
1. A 1/25/92 Real Estate, together with $105,393.50 50% $52,696.75
improvements thereon,
situate at 16 Mt. Rock Rd.
Newville, West Pennsboro
Township, Cumberland Co., PA
(Value calculated by
multiplying the county
assessed value $104,350.00 by
the county common level ratio
1.01.)
TOTAL (Also enter on line 6, Recapitulation) S
(If more space ;s needed insert additional sheets of same size)
RfV.151l EX+ (7-88) . SCHEDULE H
FUNERAL EXPENSES,
COMMONWEALTH OF PENNSYlVANIA ADMINISTRATIVE COSTS AND
INHERITANCE TAX RETURN MISCELLANEOUS EXPENSES Please Print or Type
RESIDENT DECEDENT
ESTATE OF FILE NUMBER
Eldon D. Jumper
ITEM DESCRIPTION AMOUNT
NUMBER
A. Funeral Expenses:
l.
B. Administrative Costs:
l. Personal Representative Commissions - -
Social Security Number of Personal Representative:
Year Commissions paid
2. Attorney Fees
Weigle & Associates, P.C. $250.00
3. Family Exemption
Claimant Relationship
Address of Claimant at decedent's death
Street Address
City State Zip Code
4. Probate Fees
C. Miscellaneous Expenses:
l.
2.
3.
4.
5.
6.
7.
8.
TOTAL (Also enter on line 9, Recapitulation) $250.00
(If more space is needed, insert additional sheets of same si%e.)
REI{.1513EX-+(1_l!7\
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COMMONWEALTH OF P~NNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDE~T
SCHEDULE J
BENEFICIARIES
FILE NUMBER
ESTATE OF
ELDON D. JUMPER
ITEM NAME AND ADDRESS OF BENEFICIARY RELATIONSHIP AMOUNT OR
NUMBER SHARE OF ESTATE
A Taxable liequests:
I. Alta Marie Jumper Sister $52,696.75
16 Mt. Rock Road
Newville, PA 17241
ITEM
NUMBER
NAME AND ADDRESS OF BENEFICIARY
AMOUNT OR
SHARE OF ESTATE
B. Charitable and Governmenfal Bequests:
1.
TOTAL CHARITABLE AND GOVERNMENTAL BEQUESTS (Also enfe, on I;ne 13, Recapitulation) S
(If more space is needed, insert additional sheets of 5ame size)
. REL4~6D
Crtl Number 46 2032
Map Number 46-20-1758-058
Old Ref
Grantor
Grantee (1)
(2 )
Address
JUMPER, ALTA MARIE
16 MT ROCK ROAD
NEWVILLE PA 17241
Desc. (1) 16 MT ROCK ROAD
(2 )
Property Desc. (1)
(2)
(3)
Preferred Land Val
Land Val
Improvement Val
Mineral Val
F12=Cancel Fl0=Sales F5=Taxes
SITUS:
CUMBERLAND COUNTY
Public Inquiry
BIG SPRING HEIGHTS
LOTS 10 & 11 PB 5 PG 42
Residential Building
19600
84750
Total Value
104350
.450
Acreage
WEST PENNSBORO TOWNSHIP
BIG SP.RING S. D.
Land Use Code
Consideration
Sale Date
Deed Bk/Pg
Taxable/Exmpt
Clean&Green?
Sqft
Bldg Area
.Gross Area
Dimensions
Year Built
Ini tial Struct
Mobile Home Code
Mobile Home Park
Mobile Home Mfg.
M'obile Home Year
Mobile Home Unit
R
1
2/13/1992
0035N 00097
TAXABLE
1400
1957
FacetWin Screen Print for public, from "CAMA_Login" 11/25/2002 11:59:53 AM
CUMBERLAND COUNTY ASSESSMENT OFFICE
CONTROL # 46002032
DISTRICT: 46 - WEST PENNSBORO TWP SD:
U.......................................... ....................................
16 MT ROCK ROAD
1 PARCEL: 46-20-1758-058.
l SPEC ID: LOT: L-0010 +
AJiJiiiAl Tback:
jlKKKKiAl U~l
: J J PROPERTY TYPE: R J
UiiiiKiiiiiU ~U
UiiiiiiiiAAASALESiiiiiKiKiiKAl
, DEED BK/PG.....0035N-00097 '
, DATE OF SALE...02/13/1992
, SELLING PRICE: 1
J Short Name
'LAST NAME
JFIRST NAME
'C/O NAME
'ADDRESS1
JADDRESS2
'POST OFFICE:
'STATE & ZIP:
JUMPER, ALTA MARIE
JUMPER
ALTA MARIE
NEWVILLE
PA 17241
.............................................. .............. '''''''''''''''''''''''''''''0 ......................-......"". ...........''''''''''0
Situs: 16 MT ROCK ROAD UiUUUUUUiACURRENT VALUESiiiiiiilijiUl
Prop Descrip.: BIG SPRING HEIGHTS U Assessed Fair Market Al
LAND USE TYPE: 101 ' FMV - 104350 L - 19600'
NEIGHBORHOOD: 660 ' C&G - B.. 84750'
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F01U>:ftT H. M'Y1tnt)
^"on,u;v 1\' LAW
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T II I S
DEE D
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HADE this )~ day of January in the year nineteen hundred and
ninety-two (1992).
BETWEEN CLARA E. JUMPER, widow, ALTA MARIE JUMPER, single woman,
of 16 Mount Rock Road, Newville, Pennsylvania, and ELDON D. JUMPER
and NANCY F. JUMPER, his wife, of 15 Rockaway Drive, Camp lIill,
Pennsylvania, as joint tenants with right of survivorship, and not
as ,tenants in common, Grantors,
AND ALTA MARIE JUMPER, single woman, and ELDON D. JUMPER, married
man, as joint tenants with right of survivorship and not as
tenants in common, Grantees.
WITNESSETH that in consideration of the sum of ONE
DOLLAR ($1.00), in hand paid, the receipt whereof is hereby
acknowledged, the said Grantors do grant and convey in fee simple
to said Grantees, their heirs and assigns, as joint tenants with
right of survivorship and not as tenants in common,
ALL those certain lots of ground situate in West Pennsboro
Township, Cumberland County, Pennsylvania, bounded and described
as per magnetic bearings of 1952, as follows:
BEGINNING at a point on the Southern side of the Mount Rock Road,
said point being the Northeastern corner of Lot No. 9 of the
hereinafter mentioned Plan of Lots; thence by the Southern side of
said Road, South 8J degrees 40 minutes East 100 feet to a point;
thence by the Western line of Lot No. 12 of said Plan of Lots,
South 6 degrees 20 minutes West 200 feet, more or less, to the
Northern side of an Alley 12 feet wide; thence by the Northern
side of said Alley, North 8J degrees 40 minutes West 100 feet to
a point; thence by the Eastern side of Lot No. 9 of said Plan of
Lots, North 6 degrees 20 minutes East 200 feet, more or less, to
the Place of BEGINNING.
DEING Lots Nos. 10 and 11 of the Plan of Lots of Joseph S. Rook as
recorded in the office of the Recorder of Deeds for Cumberland
County in Plan Book No.5, Page 42.
UNDER and SUDJECT to the restrictions of record.
DEING THE SAME REAL ESTATE WHICH CLARA E. JUMPER, Widow, ALTA
MARIE JUMPER, Single Woman, and ELDON D. JUMPER and NANCY F.
JUMPER, his wife, by deed dated December 30, 1976 and recorded in
the office of the Recorder of Deeds in and for Cumberland County
in Deed Book Volume "Y" 26, Page 855, granted and conveyed to
CLARA E. JUMPF.R, ALTA MARIE JUMPER, and ELDON D. JUMPER; Grantors
81IlrrEWIQUno. r... 111'7
B80X () 3b f I,Ge '9'7
AND the said Grantors will warrant generally the property hereby
conveyed.
IN WITNESS WHEREOF, the said Grantors have hereunto set their
hands and seals the day and year first above written.
WITNESS:
4fv/u"./ j 11'l,j~ J).
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CLARA E. jtJMPE
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ELDON D. J ER
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NC;9' F. J MPE
ACKNOWLEDGEMENT
COMMONWEALTIl OF PENNSYLVANIA
( ""'"' /n."./--./
On this JOf" day of January, 1992, before me, a Notary
Public, the undersigned officer, personally appeared CLARA E.
JUMPER and ALTA MARIE JUMPER, known to me (or satisfactorily
proven-) to pcthe.p-ersons whose names are subscribed t9 the within
instrument, and acknowledged the foregoing to be their act and
deed and desired the same to be recorded as such.
SS
COUNTY OF
WITNESS my hand
aforesaid.
and
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official seal, the day <;~d." :}.f!ar:;,>:..
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NoIarliJlSoal ....,",....
Aichard L Wohber, Jr., Not.Jry Public
Shis:eenshurg Ooro, Cunmr'.and Calnty
t.1'/~IOI1E);I:h,s ~20. \093
e
. iiilaK f\ 35 PAGE -98
COMMONWEALTH OF PENNSYLVANIA
SS
COUNTY OF CUM3ERLAND
It
On this a..S-.LL-day of January, 1992, before me, a Notary
Public, the undersigned officer, personally appeared ELDON D.
JUMPER and NANCY F. JUMPER, his wife, known to me (or
satisfactorily proven) to be the persons whose names are
subscribed to the within instrument, and acknowledged the
foregoing to be their act and deed and desired the same to be
recorded as such~
WITNESS my hand and official seal, the day and year
aforesaid.
I
of the
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Todd C. L1OCls, """"oy rJit ~ ''-'I ,:-1."
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. ~!C~"'","",,"EYPre,Mayl~W~'''ti. /~/
. .. w."n-'(;';!I,Pennsyl..a~'/\o:~ , !." ,. <:i-.l_
certlfy that the preclse resldence and posl:.04;1~ ~\Jt'ess
Grantee(s) is: 16 Mount Rock Road, Newville, EllV'''l!'''2'~1'.
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COMMONWEALTII OF PENNSYLVANIA
SS
COUNTY OF CUMBERLAND
e
RECORDED in the
Ef~ fO~ said County,
Office of the Rpyording of Deeds<,-- etc., in
in Deed Book ~L , Volume ,~~ ,Page
WITN~~~t~~~~~~d Official Seal this ~ day of
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Recorder of Deeds
hUon 35 f^G(
~99
-
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV-1162 EX(11-96)
N0. CD 001889
WEBBER RICHARD L JR ESQ
126 EAST KING STREET
SHIPPENSBURG, PA 17257
-------- fold
ESTATE INFORMATION: ssN: iss-24-si4a
FILE NUMBER: 2102-1067
DECEDENT NAME: JUMPER ELDON D
DATE OF PAYMENT: 1 1 /26/2002
POSTMARK DATE: 00/00/0000
COUNTY: CUMBERLAND
DATE OF DEATH: 02/23/2002
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
101 ~ 56,293.61
TOTAL AMOUNT PAID:
REMARKS: RICHARD L WEBBER JR ESQUIRE
POSTMARK UNCLEAR
CHECK#1676
SEAL
INITIALS: AC
RECEIVED BY: MARY C. LEWIS
REGISTER OF WILLS
56,293.61
REGISTER OF WILLS
~. ~~-icy- ~~
BUREAU OF INDIVIDUAL raxES COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX DIVISION DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 171zs-0601 NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-1547 E% AFP (Y1-027
DATE 12-23-2002
ESTATE OF JUMPER ELDON D
DATE OF DEATH 02-23-2002
FILE NUMBER 21 02-1067
RICHARD L WEBBER JR, ESQ COUNTY CUMBERLAND
126 E KING ST ~ ACN 101
SHIPPENSBURG 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 - RETA_IN LOWER POR_TION_ FOR YOUR RECORDS -~
-----------------------------------------
--------------------
REV-1547 EX AFP (01-02) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF JUMPER ELDON D FILE N0. 21 02-1067 ACN 101 DATE 12-23-2002
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) .00 tax payment.
6. Jointly Owned Property (Schedule F) (6) 52,696.75
7. Transfers [Schedule G) (7) .00
8. Total Assets (g) 52,696.75
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 250.00
10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) .00
11. Total Deductions
(11) ?50 00
12. Net Value of Tax Return (12) 52,446.75
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00
14. Net Value of Estate Subject to Tax (14) 52,446.75
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) .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) 52,446.75 X 12 - 6 293.61
18. Amount of Line 14 taxable at Collateral/Class B rate (18) .00 X 15 - ~ .00
19. Principal Tax Due (lq)= 6,293.61
TAX CREDITS:
DATE
/PEN PAID (-) ~ AMOUNT PAID
INTEREST IS CHARGED THROUGH 01-07-2003 TOTAL TAX CREDIT
.00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 6,293.61
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 45.26
TOTAL DUE 6,338.87
* 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), 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 8 (collateral) beneficiaries of the decedent after the expiration of any estate for
life or far 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
Section 91407.
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 NILLS, 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 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, 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:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--election tc 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 OeparPA n17128-0601ue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg,
Phone (7171 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 C3) calendar months after the decedent's death, a five percent CS%l discount of
the tax paid is allowed.
PENALTY: The 15% tax amnesty non-participation penalty is computed an 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 an this notice.
INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one C1) 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 C6%) 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 far 1982 through 2002 are:
Year Interest Rate Daily Interest Factor Y=ar Interest Rate Daily Interest Factor
.000548 1992 9% .000247
1982 20% .000192
1983 16% .000438 1993-1994 7%
.OD0301 1995-1998 9% .000247
1984 11% 1999 7~ .000192
1985 13% .000356 .000219
.000274 2000 8%
1986 10% 2001 9% .000247
1987 9% .000247 .000164
.000301 2002 6~
1988-1991 11%
--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.
~, ~?- io ~~ ~~
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
RICHARD L WEBBER JR, ESQ
126 E KING ST
SHIPPENSBURG PA 17257
REY-1607 EX ~FP (O1-OSl
DATE 01-06-2003
ESTATE OF JUMPER ELDON D
DATE OF DEATH 02-23-2002
FILE NUMBER 21 02-1067
COUNTY CUMBERLAND
ACN 101
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this fora with your tax payment.
CUT ALONG THIS LINE -- RETAIN LOWER PORTION FOR YOUR RECORDS ~
----------------------------- ------------- __________
REV-1607 EX AFP (O1-03] ~(*~ ---------------------------------------------
INHERITANCE TAX STATEMENT OF ACCOUNT ~(~(~ -----------
ESTATE OF JUMPER ELDON D FILE N0. 21 02-1067 ACN 101 DATE 01-06-2003
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 12-23-2002
PRINCIPAL TAX DUE :...........................................................................................................................................................................................................................
PAYMENTS CTAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
11-26-2002 CD001889 .00 6,293.61
BALANCE OF UNPAID INTEREST/PENALTY AS OF 11-27-2002 I TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
* IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE
SIDE 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. )
6,293.61
6,293.61
.00
3.10
3.10
PAYMENT: Detach the top portion of this Notice and submit with ycur payment made payable to the name and address
printed on the reverse side.
-- If RESIDENT DECEDENT make check er money order payable to: REGISTER OF WILLS, AGENT.
-- If NON-RESIDENT DECEDENT make check or manes order payable to: COMMONWEALTH OF PENNSYLVANIA.
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-13137. Applicaticns are available at
the Office of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 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).
REPLY T0: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone
(717) 787-6505.
DISCOUNT: If any tax due is paid within three (37 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.
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 par 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 2003 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rata 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 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.
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 1 7 1 28-0601
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
REV-1162 EX(11-96)
N0. CD 002059
WEBBER RICHARD L JR ESQ
126 EAST KING STREET
SHIPPENSBURG, PA 17257
fold
ESTATE INFORMATION: ~ SSN: 186-24-9143
FILE NUMBER: 2102-1067
DECEDENT NAME: JUMPER ELDON D
DATE OF PAYMENT: 01 / 1 7/2003
POSTMARK DATE: 00/00/0000
couNTY: CUMBERLAND
DATE OF DEATH: 02/23/2002
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
TOTAL AMOUNT PAID:
REMARKS: RICHARD L WEBBER JR ESQUIRE
CHECK# 1331
SEAL
INITIALS: SK
RECEIVED BY: DONNA M. OTTO
REGISTER OF WILLS
53.10
DEPUTY REGISTER OF WILLS
/~-ion-~
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-Ob01
RICHARD L WEBBER JR, ESQ
126 E KING ST
SHIPPENSBURG PA 17257
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
STATEMENT OF ACCOUNT
REV-1607 E% 6FP (O1-OS)
DATE 02-03-2003
ESTATE OF JUMPER ELDON D
DATE OF DEATH 02-23-2002
FILE NUMBER 21 02-1067
COUNTY CUMBERLAND
ACN 101
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE - RE_TAIN LOWER PORTION FOR YOUR RECORDS __~
--------------------------------------- ____
REV-1607 EX AFP (01-03) ~~~ -------°°°-----°°---------
INHERITANCE TAX STATEMENT OF ACCOUNT ~~~ --------"--------
ESTATE OF JUMPER ELDON D FILE N0. 21 02-1067 ACN 101 DATE 02-03-2003
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 12-23-2002
PRINCIPAL TAX DUE :........................................................................................................................................................................................................................... 6,293.61
PAYMENTS CTAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
11-26-2002 CD001889 .00 6,293.61
01-17-2003 CD002059 3.10- 3.10
TOTAL TAX CREDIT 6,293.61
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
• IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .00
SIDE 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. )
PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
-- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT.
-- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA.
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-13137. Applicaticns are available at
the Office of the Register of Wills, any of the 23 Revenue District Dffices or from the Department's 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).
REPLY TD: questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 17128-0601, phone
C7171 787-6505.
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: Tha 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.
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 on and after
January 1, 1982 will hear 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.