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COMW,ONWEl..lTH OF PENNSYlVANIL-
DEPARTMENT OF REVENUE
BUREAU OF INDI'JIDUIl[ T t.xES
P.O. BOX B327
HARRISBURG, p~ 17105
NOTICE OF DETERMINATION AND
ASSESSMENT OF PENNSYLVANIA
ESTATE TAX BASED ON FEDERAL
ESTATE TAX RETURN
ACN
201
REV. 483 EX (3-86)
ESTATE OF ROLAND ROBERT
DATE OF DEATH 04-06-78
NOTE: TO INSURE PROPER CREDIT TO YOUR
TO THE REGISTER OF WILLS OF THE
W
07-21-86
FILE NO. 21 78-0209
COUNTY CUMBERLAND
UPPER PORTION OF THIS FORM WITH YOUR TAX PAYMENT
CHECKS PAYABLE TO: "REGISTER OF WILLS, AGENT."
DATE
ACCO~NT, SUBMIT THE
ABOVE COUNTY. MAKE
COMMONWEALTH NATL BK
PO BOX 1010
HBG PA 17108
PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
Amount Remitted to Register of Wills
CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR FILES --
- -- - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - ---
REV. 483 EX (3-86) >>NOTICE DF DETERMINATION AND ASSESSMENT
OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL ESTATE TAX RETURN>>
ESTATE OF ROLAND
ROBERT
W FILE NO. 21 78-0209
ACN 201
DATE 07-21-86
ESTATE TAX DETERMINATION
1. Credit For State Death Taxes as Verified
.00
2. Pennsylvania Inheritance Tax Assessed
(Excluding Discount and/or Interest)
3,067.59
3. Inheritance Tax Assessed by Other States
or Territories of the United States
(Excluding Discount and/or Interest)
4. Total Inheritance Tax Assessed
.00
3,067.59
5. Pennsylvania Estate Tax Due
.00
TAX CREDITS:
PAYMENT RECEIPT INTEREST H I AMOUNT PAID "
DATE NUMBER 05
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TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST. .00
TOTAL DUE .00
(IF BALANCE DUE IS LESS THAN $1 DR IS REFLECTED AS A "CREDIT" (CR), ND PAYMENT IS REQUIRED)
. IF PAID AFTER THIS DATE SEE REVERSE SIDE
FOR CALCULATION OF ADDITIONAL INTEREST
PURPOSE OF
NOTICE:
To fulfill the reCluirements of Section 1745 (bl of the Inheritance and Estate Tax Act. Act 255 of 1982 (72 PI. C.S.
Section 1745).
Detach the top portion of this Notice and submit with your payment to the Register of Wilts.
PAYME~T:
--Address Information is listed on page 13
Decedent. ,.
- -Make check or money order payable to:
of the booklet. "Instructions for Inheritance Tax Return for a Resident
REGISTER OF WILLS. AGENT.
REFUND (GRl: A refund of a tax credit, may be reauested by completing an "ApplicatIon for Refund of Pennsvlvania
Inheritance Jlnd Estille Tax" (Form REV- 13 13). Applications are availilble at the Office of the Register of Wills.
any of the 24 Revenue District Offices, or from the Department's Forms Service Unit 24 hour Forms Ordering
telephone hnes In Harrisburg - (717) 233-3443. in Philadelphia - {21S} 351-2065 or in PIttsburgh -
(412) 565-3601.
OBJECTIONS: Any party in interest not satisfied with the assessment of tax as shown on thiS Notice may object within
SIXt\. (60l days of receIpt of this Notice as tollows:
--by written protest to the Department of Revenue. Board of Appeals. P.O. Box 8480. Harrisburg. PA
--by election to have the matter determined at the audit of the account of the persona! representative
--by appeal to the Orphans' Court.
17105-8480 OR
OR
ADMIN-
ISTRA TIVE
CORRECTIONS:
Factual errors discovered on thiS assessment should be addressed in writing to' PA Department of Revenue, Bureau
at IndIvidual Taxes, P.O. Box 8327, Harrisburg, PA 17105. ATTN: Post Assessment 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.
Pennsylvania Estate Tax based on the Federal Estate Tax return becomes delinquent at the expiration
of eighteen (18) months from the date of death.
INTEREST:
Interest is calculated on a daily baSIS at the
Delinquent Date
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 12/3 1/84
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
oellnquent balance IS paId In full.
--Taxes that became delinquent on or after January " 1982 are subject to a variable interest rate that changes
each catendlilr year.
--Interest is calcullilted as follows:
following rates:
Interest Rate
Daily Interest Factor
6%
20%
16%
11%
13%
10%
December
.000164
.000548
.000438
.00030'
.000356
.000274
3 " 1981 will maintain a constant interest 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 (is) 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.