HomeMy WebLinkAbout11-05-90
REV-;;~~E~~AFP (1-90*,
\ COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
!UREAU OF INDlVIDUAl TAXES
DEPT. 280601
HARRISBURG. PA 17128-0601
ACN 202
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
CLOSING LETTER
DATE 11-05-90
ESTATE OF MUMMA
DATE OF DEATH 04-12-86
ROBERT
M
FILE NO. 21 86-0398
COUNTY CUMBERLAND
NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX
PAYMENT TO THE REGISTER OF WILLS. MAKE CHECK PAYABLE TO "REGISTER OF WILLS, AGENT".
REMIT PAYMENT TO:
ARTHUR L KLEIN ESQ
C/O MORGAN ETAL
2000 ONE LOGAN SQ
PHIlA PA 19103
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
Alllount Relli tied
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR FILES ~
Rifv:736--EX-iiFP--Ci:9-0j------iEi-NOiFfcif-OF--DETifRMiiiATiiiN-ANiD-AlisESliHENif----------------------------
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ..
ESTATE OF MUMMA
ROBERT
M FILE NO.21 86-0398
ACN 202
DATE 11-05-90
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
20,246.00
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
644,007.80
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
.00
4. Total Inheritance Tax Assessed
644.007.80
5. Pennsylvania Estate Tax Due
.00
6. Amount of Pennsylvania Estate Tax Previously Assessed
Based on Federal Estate Tax Return
.00
7. Additional Pennsylvania Estate Tax Due
.00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST (-)
TOTAL TAX CREDIT .00
643 BALANCE OF TAX DUE .00
INTEREST .00
. IF PAID AFTER THIS DATE SEE REVERSE SIDE TOTAL DUE .00
FOR CALCULATION OF ADDITIONAL INTEREST
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" fCR),
YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
PURPOSE OF
NOTICE:
PAVMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
INTEREST:
To fulfill the require_ents of Section 1745 (b) of the Inheritance and Estate Tax Act, Act
C.S. Section 1745).
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Detach the top portion of this Notice and submit with your payment to the Register of Wills pri~~d on th~
reverse side.
-- Make check or money order payable to: REGISTER OF MILLS.. AGENT.
All payments received shall be applied first to an~ interest which may be due with any
r--.:,
~_ ,1- I
relllainde~,app1ied I.W1 the
,-
A refund of a tax credit may be requested by completing an ftApplication for Refund of PennsYlvaria ~
Inheritance and Estate Tax" (REV-1313L Applications are available at the Office of the Reglst",r,'(Jf Wills-;'
any of the Z4 Revenue District Offices or fro. the Departlllent's Zft-hour Forms Ordering telephone l1nes in..".
Harrisburg (717) 787-8094.. in Philadelphia (ZIS) S6D-ZD65 or in Pittsburgh - (41Z) 565-3601. -~
Any party in interest not satisfied with the asseSSMent of tax 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. Z810Z1, Harrisburg.. PA 171Z8-1021..
--electing to have the matter determined at audit of the personal representative, OR
--appeal to the Orphans' Court
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 l71Z8-0601,
Phone (717) 787-6505. See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-lSOl) for an exp18nation of adlllinistratively correctable errors.
Additional Pennsylvania Estate Tax assessed as a result of a change on the Federal Estate Tax closing
letter becomes delinquent at the expiration of one (1) month fro~ the date the final notice of the increase
in Federal Estate Tax is received.
Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (67-) percent per annu.
calculated at a dally rate of .000164. All taxes which became delinquent on or after January 1.. 1982 will bear
interest at a rate which will vary fro~ calendar year to calendar year with that rate announced by the PA
Department of Revenue. The appliCable interest rates for 1982 through 1990 are:
Vear Interest Rate Daily Interest Factor Vear Interest Rate Daily Interest Factor
1982 207- .000548 1986 107- .000274
1983 167- .000438 1987 9. .000247
1984 117- .000301 1988 117- .000301
1985 13Z .000356 1989 11Z .000301
1990 117- .000301
--Interfllst is calculated a. follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--4ny Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If pay_ent is made after the interest co~putation date shown on the
Notice.. additional interest ~ust be calculated.
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