HomeMy WebLinkAbout04-10-87
REV. 1593EX (12-86)
\ COMMONWEALTH OF PENNS'VLVA",IA
DEPARTMENT OF REvENU~
BUREAU OF INDIVIDUAL TAXES
P.O. BOX 832:7
HARRISBURG, P.. 1/105-8327
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INHERITANCE TAX
RECORD ADJUSTMENT
ASSESSMENT
CONTROL NO.
101
DATE
ESTATE OF ROLAND
DATE OF DEATH 04-06-78
NOTE: TO INSURE PROPER CREDIT TO
. PAYMENT TO THE REGISTER OF
WILLS, AGENT."
3-31-87
FILE NO. 21 78-0209
COUNTY CUMBERLAND
YOUR ACCOUNT. SUBMIT THE UPPER PORTION OF THIS FORM WITH YOUR TAX
WILLS OF THE ABOVE COUNTY. MAKE CHECKS PAYABLE TO "REGISTER OF
ROBERT
W
.
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
"INHERITANCE TAX RECORD ADJUSTMENT"
CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS -
----------------~-----------------------------------------------------.
REV. 1593EX (12-86)
ESTATE OF ROLAND
W FI LE NO. 21 78-0209
ACN 101
DATE 03-31-87
ROBERT
ADJUSTMENT BASED ON:
PROTEST BOARD DECISION
VALUE OF ESTATE:
1. Real Estate. (Schedule A)
2. Stocks and Bonds (Schedule 8~
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes -Receivable (Schedule Ol
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (SChedule G)
8. Total Assets
III
I 2)
I 3)
141
I 51
I 61
I 7}
DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expet"'ises/Admit"'iistrative Costs/Miscellaneous
Expenses (Schedule H)
1 O. Debts/Mortgage Liabilities/Liens (Schedule
11. Total Deductions
12. Net Value 01 Tax Return
13. Charitable/Governmental Bequests (Schedule J)
14, Net Value 01 Estate Subject to Tax
I 9)
110J
TAX:
15. Amount 0 f line 74 taxable at 6% rate
16, Amount 01 line 14 taxable at 15% rate
17, Principal Tax Due
TAX CREDITS:
1151
(16)
39,500.00
.00
.00
.00
300,890.99
4,902.71
24,556.14
I 81
369,849.84
187,535.48
21,246.15
11ll
112}
1131
(14)
208,781. 63
161,068.21
.00
161,068.21
161,068.21
.00
9,664.09
.00
9,664.09
X.D6~
X.15~
(17)
PAYMENT I RECEIPT DISCOUNT I + I AMOUNT PAID
OATE # INTEREST H
07-18-79 003323 305.89- 3,373.48
07-18-79 ABATED .00 202.43
04-25-84 ABATED 1,827.76- 1,827.76
INTEREST IS CHARGED FROM 04-26-84 TO 04-15-87 TOTAL TAX CREDIT 3.?70.02
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE I 6,394.07
REVERSE SIDE OF THIS FORM.' INTEREST 1,137.76
* IF PAlO AFTER DATE INDICATED SEE REVERSE FOR CALCULATION TOTAL DUE I 7,531.83
OF ADDITIONAL INTEREST
!iF BALANCE DUE IS LESS THAN $1 OR IS REFLECTED AS A "CREDIT" ICRI. NO PAYMENT IS REQUIRED)
PAYMENT,
REFUND ICR),
REPLY
TO,
DISCOUNT,
INTEREST:
; ,
Detach the top portion of this Notice and submit with your payment to the Register of Wills.
--Address inforTNItion is listed on page 11 of the booklet. "Instructions for Inheritance Tax Return for a Resident
Decedent."
--Make check. or money order pilyable to: REGISTER OF WILLS I AGENT.
All payments received shalt first be applied to any interest which may be due. with any remainder applied to the tax.
A refund of ill tax credit, which was not requested on the Tax Return. may be requested by completing an "Application
for Refund of Pennsylvania InheriUlnce and Estate Tax" (Form REV-1313). Applications are available at the Office
of the Register of Wills. any of the 24 Revenue Field OffIces. or from the Department's Forms Service Unit 24
hour Forms Ordering telephone hnes In Harrisburg - (717) 787-8094. in Philadelphia - (215) 351 - 2065.
or in Pittsburgh - (412) 565-3601.
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue. Bureau
of Individual Taxes. P.O. Box 8327. Harrisburg. PA 17105-8327. ATTN: Post Assessment ReVIew Unit
(7171 787-6505.
If any tax due is paid within three (3l calendar months atter the decedent's death. a five percent (5%) discount of
the tax paid is allowed.
Interest is charged beginning with first da~' of delinquency. or nine (9) months and one (1) dlV from the date of
death. to the date of pilyment. Taxes which became delinquent before January 1. 1982 bear interest at the rate of SIX
(6%) percent per annum calculated i1t a daily rate of .000164. All taxes which became delinquent on and after
January 1. 1982 will beilr interest at a rate WhIch will vary from calendar year to calendar yeilr with that rate
announced by the Pennsylvania Department of Revenue. The applicable interest rates for 1982 through 1987 are:
Year Interest Rate Daily Interest Factor Year Interest Rate Daily Interest Factor
1982 20% .000548 1985 13% .000356
1983 16% .000438 1986 10% .000274
1984 11% .000301 1987 9% .000247
- - Interest .s calculated IS follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
- -Any Notice issued atter the tax becomes delinquent will reflect an Interest calculatlon to fifteen (15) day~
beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice.
additional Interest must be calculated.
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REV.1470 EX (2.86) ..filll'ERITANCE TAX
COMMONWEALTH OF PENNSYLVANIA ..
/
DEPARTMENT OF REVENUE . .
BUREAU OF INDIVIDUAL TAXES*,
P. O. BOX 8327 . EXPLANATION OF CHANGES
HARRISBURG, PA 17105-8327 '
.
DECEDENT'S NAME ROland, Robert W. . FILE NO. 21-18-0209 .
ACN 101
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
The Notice of Inheritance Tax Appraisement, Allowance or Disallowance of
De.ducClons, ana ASSeSSme1\1: ot fax ~ssued 04-21-11b bas been adjUsted 1n
accordance with the Decision and Order of the Board of Appeals issued
(j,j-OJ-tl/.
1nl:eresI: is 1mposed from Ul+-:l:r-84.
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. ,TAX EXAMINER: '1'//// fA.. :Ii' f,{ r-/ { PAGE
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