HomeMy WebLinkAbout08-12-86
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NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS, AND ASSESSMENT OF TAX ON
UOINTLY HELD OR TRUST ASSETS
08-11-86
DATE
EST A TE OF MUMMA
ROBERT
M DATE OF DEATH 04-12-86
CUMBERLAND
FILE NO.
21 86-0398
COUNTY
S.S.lD.C. NO.
86023225
195-07-1889
ACN
**KIM
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
Amount Remitted to Register of Wills.
MUMMA
PO BOX 3331
HARRISBURG
PA 17105
CUT ALONG THIS LINE
-.
RETAIN LOWER PORTION FOR YOUR RECORDS
-
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX
ON ~DINTLY HELD OR TRUST ASSETS
REV. 154aEX (01-a61
DATE 08-11-86
ESTATE OF MUMMA
ROBERT
M DATE OF DEATH 04-12-86
CUMBERLAND
FILE NO 21 86-0398
TAX RETURN WAS:
COUNTY
S.S.lD.C. NO. 195-D7-1889
X) ACCEPTED AS FILED ( I CHANGED
~OINT OR TRUST ASSET INFORMATION
ACN
86023225
ACCOUNT NO.
10-01-936-7
FINANCIAL INSTITUTION: DAUPHIN DEPOS IT BANK & TR CO
TYPE OF ACCOUNT ( ) SAVINGS (X) CHECKING
DATE ESTABLISHED 05-14-85
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
Less Tax Credit
Balance of Tax Due
Interest
Total Due
) TRUST ( ) TIME CERTIFICATE
x
.00
100.000
.00
.00
.00
.15
.00
.00
.00
.00
.00
NOTE: TO INSURE PROPER CREDIT TO YOUR
ACCOUNT, SUBMIT THE UPPER PORTION
OF THIS NOTICE WITH YOUR TAX
PAYMENT TO THE REGISTER OF WILLS
OF THE ABOVE COUNTY. MAKE CHECK
OR MONEY ORDER PAYABLE TO:
x
"REGISTER OF WILLS, AGENT,I!
(IF BAl.ANCE DUE IS l.ESS THAN $1 OR IS REFLECTED AS A "CREDIT" ICRI, NO PAYMENT IS REQUIRED)
. IF PAID AFTER THIS DATE SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST
,
("'~: ()
PURPOSE OF
NOTICE
PAYMENT:
REFUND ICRI:
OBJECTIONS:
ADMIN-
ISTRA TIVE
CORRECTIONS:
DISCOUNT:
INTEREST:
LC;"
To futtill the requirements of Section 1740 of the Inheritance and Estate Tax Act, Act 255 of 1982 (72 POl. C.S.
Section 1740).
Detach the toP portIon of this Notice and submit with your payment to the Register of Wills.
--Address information is listed on page 13 of the booklet, "Instructions for Inheritance Tax Return for a Resident
Decedent."
--Make check or money order payable to: REGISTER OF WILLS. AGENT.
A refund of a tax credit, which was not requested on the Tax Return. may be requested by completing an "Appllcation
for Refund of Pennsylvania Inheritance and Estate Tax" (Form REV- 13 13). Applications are available at the Office
of the Register of WjJ)s, any of the 24 Revenue District Offices, or from the Department's Forms Service Unit 24
hour Forms Ordering telephone lines in Harrisburg - (717) 233-3443, in Philadelphia - (215) 351-2065.
or in Pittsburgh - (412) 565-3601.
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 as follows:
--by written protest to the Department of Revenue. Board of Appeals, P.O. Box 8480, Harrisburg, PA
--by election to have the matter determmed at the audit of the account of the personal representative
- -by appeal to the Orphans' Court.
171 05-B480 OR
OR
i=actual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau
of Individual Taxes. P.O. Box 8327, Harrisburg. PA 17105. A TTN: Post Assessmeht Review Unit (717) 787 -6505.
See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" for an explanation
of administratively correctable errors,
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.
Interest IS calculated on a daily basis at the following rates:
Delinquent Date
Interest Rate
Daily Interest Factor
5/27/43 to and including 12/31/81
1/1/82 to and including 12/31/82
1/1/83 to and including 12/31/83
1/1/84 to and including 12/31/84
1/1/85 to and including 12/31/85
1/1/86 to and including 12/31/86
--Taxes that became delinquent on or before
delinquent balance is paid in full.
--Taxes that became delinquent on or after January 1, 1982 are subject to a variable interest rate that changes
each calendar year.
--Interest is c<illculated as follows:
6%
20%
16%
11%
~ 3%
10%
December
.000164
.000548
.000438
.000301
.000356
.000274
constant interest
31, 1981 will m<ilintain a
rate until the
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. 11 payment is made after the interest computation dale shown on the Notice,
additional interest must be calculated.