HomeMy WebLinkAbout10-12-79
REV-463 (6"76)
COMII ONWEAL TH OF PE NNSYL VAN IA
DEPARTMENT OF RE:,r'EN.UE"
BUREAU OF FIELD OPE~RATlONS
INHERITANCE TAX SECTION
OFFICIAL NOTICE OF DETERMINATION
AND ASSESSMENT OF PENNSYLVANIA
ESTATE TAX
/t7-/.55-c2
TO:
/0-/;;2. -79
.R7 C;. HA.e/2.0 ../g..
~~:!:'-j,~A
DATE OF DEATH: It'Jo.-t--. ,;L ~ 7?
/
------------------------------------------------------------------------------------------
A. DETERMINATION:
1. Taxable estate based upon:
The United States Estate Tax Return (Farm 706)
The communication from the Federal Government
confirming the acceptance of or changes to the
Federal Estate Tax Return
Amount 01 credit lor State death taxes (as verilied)
Pennsylvania inheritance tax assessed
(excluding any discount and/or interest)
4. Normal inheritance tax paid to other States or
Territories 01 the United. States (excluding
any di SCount and/or interest)
Total inheritance tax credits (line item 3 plus line item 4)
Totol liability lor Pe~nsylvania estate tax (line item 2
minus line item 5) t
DATE:
ESTATE OF:
FILE NO:
COUNTY OF:
2.
3.
5.
6.
NOTE: Complete line items 7 and 8 ONLY when determination
is based on Federal Closing Letter
7.
Amount of Pennsylvania estate tax assessed on determination
doted
Addition (reduction) to Pennsylvania estate tax (line item 6
minus line item 7)
8.
Determination prepared by:
Date:
$
$
.;/;L?9 ?f
-c;o.-
$ .y:<!~ 71
$ .~.O ~
4;2 VJ, 71
$
$
_ 0
-
$
B. ASSESSMENT:
1. Pennsylvania Estate Tax reflected on:
I ine item A (6)
I ine item A (8) $
2. Less credits:
DATE OF PAYMENT
AMOUNT PAID
INTEREST
($ )
($ )
($ )
3. Balance of Pennsylvania estate tax due
Interest is due at the rate of six (6) percent per annum f~m
CREDIT
=
=
=
$
to the date 01 payment.
Assessment prepared by:
AGENT FOR THE COMMONWEALTH
Date:
SEE REVERSE SIDE FOR INSTRUCTIONS
INSTRUCTIONS
. . -
To insure proper credit to your occount, the nome of the estote ond file number should be
c1eorly printed on the check or money order.
This determination ond ossessment is made in accordance with Section 421 and Section 732
of the Inheritonce ond Estote Tox Act of 1961, 72 P.S. 2485-421,732.
The estate tox imposed by Section 421 is due at the date of the decedent's death but shall
nol become delinquent until the expirotion of eighteen (18) months ofter decedent's deoth provided
thot ony estote tox occasioned by a final change in the Federal return or of the tax due thereon
shall not become delinquent until the expiration of one (1) month after the person liable to pay
the tax receives final notice of the increase. Calculate interest from the delinquent date shown
on the face of this form to the date af payment using the following interest tab'e:
----------------------------------------------------------------------------------
1 month .005 4 month s .020 7 months .035 10 months .050
2 months .0lD 5 months .025 8 months .040 11 months .055
3 months .(llS 6 months .030 9 months .045 12 months .060
1 day .00017 11 days .00186 21 days .00352
2 days .00034 12 days .00203 22 days .00369
3 days .00051 13 days .00220 23 days .00386
4 days .00068 14 days .00237 24 days .00403
5 days .00085 15 days .00250 25 days .00420
6 days .00101 16 days .00267 26 days .00437
7 days .00118 17 days .00284 27 days .00454
8 days .00135 18 days .00301 28 days .00471
9 days .00152 19 days .00318 29 days .00488
10 days .00169 20 days .00335 30 days .00500
.---------------------------------------------------------------------------------~
Any party in interest, including the Commonwealth and the personal representative, not
satisfied with the assessment may object thereto within sixty (60) days after receipt of this
notice as pravided by Section 1001 of the Inheritance and Estate Tax Act of 1961 (72 P.S.
Ii 2485-1001)
Make check or money order payable to:
"Register of Wills, Agent"
Mail to the address listed below: