HomeMy WebLinkAbout10-12-79
REVa483 (8a78)
COMMONWEAL TH OF PENNSYLVANIA
,--",," 'DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
INHERITANCE TAX SECTION
OFFICIAL NOTICE OF DETERMINATION
AND ASSESSMENT OF PENNSYLVANIA
ESTATE TAX
10-/.>7 =-5
TO:
DATE: /t!J-/;;;L-77
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DATE OF DEATH: ~
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A. DETERMINATION:
1. Taxable estate based upon:
~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
2. Amount of credit far State death taxes (as verified)
3. Pennsylvania inheritance tax assessed
(excluding any discount and/or interest)
4. Normal inheritance tax paid to other Sta~es or
Territories of the United States (excluding
any discount and/or interest)
5. Total inheritance tax credits (line item 3 plus line item 4)
6. Total liability far Pennsylvania estate tax (line item 2
minus line item 5)
$ c2S IJ!r.s-O
$ _ 0'-
$3 R;2,3,;;.E?
,
$ ~o- ~~!B ;F{; 2. f
$
~ G ---
$
NOTE: Complete line items 7 and 8 ONL Y when determination
is based an Federal Closing Letter
7.
Amount of Pennsylvania estate tax assessed on determination
dated
Addition (reduction) to Pennsylvania estate tax (line item 6
minus line item 7)
$
8.
Determination prepared by:
Date:
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B. ASSESSMENT:
1. Pennsylvania Estate Tax reflected on:
I ine item A (6)
line item A (8)
2. Less credits:
DATE OF PAYMENT
$
AMOUNT PAID
INTEREST
($ )
($ )
($ )
, CREDIT
=
=
=
3. Balance of Pennsylvania estate tax due
$
Interest is due at the rate of six (6) percent per annum from
to the date of payment.
Assessment prepared by:
AGENT FOR THE COMMONWEAL.TH
Date:
SEE REVERSE SIDE FOR INSTRUCTIONS
INSTRUCTIONS
To insure proper credit to your account, the name 01 the estate and lile number should be
clearly printed on the check or money order.
This determination and assessment is made in accordance with Section 421 and Section 732
01 the Inheritance and Estate Tax Act 011961,72 P.S. 2485-421,732.
The estate tax imposed by Section 421 is due at the dote 01 the decedent's death but shall
nol become delinquent unti I the expiration 01 eighteen (18) months alter decedent's death provided
that any estate tax occasioned by a linal change in the Federal return or 01 the tax due thereon
shall not become delinquent until the expiration 01 one (1) month alter the person liable to pay
the tax receives linal notice 01 the increase. Calculate interest Irom the delinquent date shown
on the lace 01 this lorm to the date 01 payment using the lollowing interest tab'e:
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1 month .005 4 month s .020 7 month s .035 10 months .050
2 months .010 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 day s .00051 13 days .00220 23 day s .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 day s .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
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Any party in interest, including the Commonwealth and the personal representative, not
satislied with the assessment may object thereto within sixty (60) days alter receipt 01 this
notice as provided by Section 1001 01 the Inheritance and Estate Tax Act 011961 (72 P.S.
9 2485-1001)
Make check or money order payable to:
"Register 01 Wills, Agent"
Mail to the address listed below: