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Home My WebLink About07-02-87 COMMONWEALTH OF PENNSYLVANIA OEPARTUENT OF REVENUE BUREAU O~ INDIVIDU.6l TAXES P,O. BOX 8321 H.6RRISBURG, p,t.. 17105-e327 ...... "1 REV. 736 EX (12-86) DATE 07-07-87 ESTATE OF ROLAND ROBERT W FILE NO. 21 78-0209 DATE OF DEATH 04-06-78 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 OF THE ABOVE COUNTY. MAKE CHECKS PAYABLE TO: "REGISTER OF WILLS, AGENT." NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVANIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER ACN 202 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. 736 EX (12-86) "NOTICE OF DETERMINATION AND ASSESSMENT OF PENNSYLVAIA ESTATE TAX BASED ON FEDERAL CLOSING LETTER" ESTATE OF ROLAND ROBERT W FILE NO.21 78-0209 ACN 202 DATE 07-07-87 .,., 00 nO ::0::0 co'" -..J ",'" ~~ r.")~ 0) ~ ",' (/>::0 .00 7JQ -fCl , n.....' l-';>o:2 I ;ot? ~~ N ~:jCi --:P- Oz \.r~ n..; a ~:7: ._.:,'"J 0 (q Ui .. ~::' ESTATE TAX DETERMINATION 1. Credit For State Death Taxes as Verified 2. Pennsylvania Inheritance Tax Assessed (Excluding Discount and/or Interest) 9,664.09 3. Inheritance Tax Assessed by Other States or Territories of the United States (Excluding Discount and/or Interest) 4. Total Inheritance Tax Assessed .00 9,664.09 5. Pennsylvania Estate Tax Due .00 6. Amount of Pennsylvania Estate Tax Previously Assessed Based on Federal Estate Tax Return .60 7. Additional Pennsylvania Estate Tax Due .00 TAX CREDITS: PAYMENT I RECEIPT I INTEREST (-I AMOUNT PAID DATE NUMBER I I I I I I I I TOTAL TAX CREDIT .00 I I BALANCE OF TAX DUE I .00 ! INTEREST TOTAL DUE .00 .00 . IF PAID AFTER THIS DATE SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST (IF BALANCE DUE IS LESS THAN $1 OR IS REFLECTEO AS A "CREDIT" (CR), NO PAYMENT IS REQUIRED) PURPOSE OF NOTICE: PAYMENT REFUND ICRI: OBJECTIONS: ADMIN- ISTRA TIVE CORRECTIONS: INTEREST: To fulfill the requirements 01 Section 1745 (bJ of the Inheritance and Estate Tax Act, Act 255 of i 982 (72 Pa. C.S. Secttor. 1745). Detach the top portion of this Notice and submit with your payment to the RegIster of Wills. --Address mformatlon IS listed on page 11 01 the booklet. "Instructions for Inheritance Tax Return for a Resident Decedent. " --Make check or money order payable to: REGISTER OF WILLS, AGENT. All payments received shall first be applied to any interest which may be due. with any remaInder applied to the tax. A refund of a tax credit, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate TaxH (Form REV-1313l. Applicat'ons are available ilt the Office of the Register of Wills. any of the 24 Revenue District Offices. or from the Department's Forms Service U!"lIt 24 hour Forms Ordering telephone lines in Hamsburg - (717) 787-8094, In PhIladelphia - (215) 351- 2065 or In Pittsburgh - (4121565-3601. Any party In interest not satisfied with the assessment of tax as shown on this Notice may object within sixty (60l days of receipt of this Notice as follows: by written protest to the Department of Revenue. Board of Apoeals. P.O. Box 8480. Harrisburg, PA 17105-848001 by election to have the matter determined at the audit of the account of the personal representative OR by 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. P.O. Box 8327, Harrisburg, PA 17105-8327. ATTI'.:: Post Assessment Review Unit 1717} 7B7-6505 See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" for an explanation of administratively correctable errors. Additional PennsylvanIa Estate Tax assessed as a result of a change based on the Federal Estate Tax closing letter becomes delinquent at the expir.tion of one (1) month from the date the final notice of the Increase in Federal Estate Tax is received. Taxes which beClme delinquent before January 1, 1982 bear interest at the rRte of six (6%) percent per annum c.lculated at a daily rate of .000164. All taxes which became delinquent on or after January 1. 1982 will bear interest at a rate which will vary from calendar year to calendar year with th.t rate announced bv the Pennsytvanil Department of Revenue. The applicable interest rates for 1982 through 1987 are: Year Interest Rate Dailv Interest ~actor Year Interest Rate Dailv Interest Factor 1982 1983 1984 2~% 16% 11% .000548 .000438 .000201 1985 19B6 1987 13% 10% 9% .000356 .000274 .000247 - -Interest tS calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR - - Any Notice Issued after the tax becomes deimquen: will reflect an interest calculation to fifteen (15) days beyond the date of the assessmer.1. If payment IS made after the interest computation date shown on the Notice, additional interest must be calculated.