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Home My WebLink About04-25-86 p'!:V. .1~7EX (01-86) \ COMMONWEAL TH OF PENNSYLVANIA ,DEPARTMENT OF REvENUE BUREAU OF INDIVIDUAL TAXES P.O. BOX 8327 HARRISBURG, PA 17105 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, ANO ASSESSMENT OF TAX ACN \: 101 ESTATE OF ROLAND OATE OF OEATH 04-06-78 NOTE: TO INSURE PROPER CREOIT TO PAYMENT TO THE REGISTER OF AGENT II . OATE 04-21-8 FILE NO. 21 78-0209 COUNTY CUMBERLAND YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR ~AX WILLS OF THE ABOVE COUNTY. MAKE CHECKS PAYABLE TO "REGISTER OF WILLS, 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 CUT ALONG THIS LINE - RETAIN LOWER PORTION FOR YOUR RECORDS - ----------------------------------------------------------------------- TAX APPRAISEMENT, ALLOWANCE OR OISALLOWANCE OF OEOUCTIONS ANO ASSESSMENT OF TAX NOTICE OF INHERITANCE REV. 1547EX (01-86) ESTATE OF ROLAND ROBERT W FILE NO.21 78-0209 ACN 101 TAX RETURN WAS: ( I ACCEPTED AS FILED RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE APPRAISED VALUE OF RETURN BASEO ON: 1 SUPPLEMENTAL 1. Real Estate ISchedule A) 2. Stocks and Bonds (Schedule B) 3. Closely Held Stock/Partnership Interest (Schedule C) 4. Mortgages/Notes Receivable {Schedule O} 5. Cash/Bank Deposits/Misc. Personal Property {Schedule El 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) 8. Total Assets APPROVEO OEOUCTIONS AND EXEMPTIONS: 9.' Funeral Expenses/Administrative Costs/Miscellaneous Expenses (Schedule Hl 10. Debts/Mortgage Liabilities/Liens (Schedule I) 11. Total Deductions 12. Net Value of Tax Return 13. Charitable/Governmental Bequests (Schedule J) 14. Net Value of Estate Subject to Tax NOTE: If an assessment was issued prev;ously, l;nes reflect f;gures that include the total of..All ASSESSMENT OF TAX: 15. Amount of line 14 taxable at 6% rate 16. Amount of line 14 taxable at 15% rate 17. Principal Tax Due TAX CREDITS: PAYMENT DATE RECEIPT # DISCOUNT 1+1 INTEREST 1-) 07-18-79 003323 305.89- OATE 04-21-86 IX I CHANGED - SEE ATTACHED NOTICE RETURN III I 21 ( 3) I 4) ( 5) I 6) I 71 .00 .00 .00 .00 294,124.00 .00 .00 n ,- ~r---l ~~ " ;;.;:.-~ 0:5 "'" ~,fg P1n "'0 ;::t;::u -.;0 ,O\.,r-::-) oj'.::; 0('..... . ., (8) (9) 187,535.48 (10) .00 1111 ( 12) (13) (14) 14, 15 and/or 16 and 17 will returns assessed to date. (151 (16) 161,068.21 .00 X.06= X.15= (171 == -0 ::c N \J1 '" ... 29A,124.00 (i, 187,535.48 106,588.52 .00 161,068.21 9,664.09 .00 9,664.09 INTEREST IS CHARGED FROM 07-19-79 TO 05-06-86 TOTAL TAX CREDIT 3 7. 9 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX OUE 6,596.50 REVERSE SIDE OF THIS FORM.' INTEREST 2,687.26 . IF PAID AFTER THIS DATE SEE REVERSE FOR CALCULATION T U 9 28 OF ADDITIONAL INTEREST OTAL DE, 3.76 (IF BALANCE DUE IS LESS THAN $1 OR IS REFLECTED AS A "CREDIT" (CR), NO PAYMENT IS REQUIRED) AMOUNT PAID 3,373.48 .. -. RESERVATION: Estates of decedents dying on or before December 12, 1982 -- If any future interest in the estate is transferred in possession or enjoyment to Class 8 (collateral) beneficiaries of the decedent after the expiration of any .state for life or for ya.s, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collater.l) rate on any such future interest PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRA TIVE CORRECTIONS: DISCOUNT: INTEREST: To fulfill the requirements of Section 1740 of the Inheritance and Estate Tax Act. Act 255 of 1982 (72 Pa. C.S. Section 1740). Osuch the top portion of this Notice and submit with your payment to tne Register of Wills. --Address information is listed on page 13 of the booklet, "Instructions for Inheritance Tax Return for a Resident Decedent" --Moke check or money order p.yable to: REGISTER OF WILLS. AGENT. A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (Form REV- 1313), Applications.e available 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 lines in HlImsburg - (717) 233-3443. in Phil.delphi. - 1215) 351-2065. or in Pittsburgh - 1412) 565-36Dl. Any party In interest not satisfied with the appraisement, allowance or disallowance of deductions. or assessment of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of this Notice as follows: --by written protest to the Department of Revenue. Board of Appeals, P.O. Box 1874. Harrisburg. PA - -by election to hIVe the matter determined at the audit of the account of the personal representative - -by appeal to the Orph.-,s' Court 17105 OR OR Factual errors discovered on this assessment should be addressed in writing to: PA Dep.tment of Revenue. Burellu of IndividUlI Taxes. P.O. Box 8327. H.arrisburg, PA 17105. ATTN: Post Assessment Review Unit (717) 787-6505. See page 3 of the booklet "Instructions for Inheritance Tax Return for iI Resident Decedent" for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, . five percent (5%) discount of the tax paid is allowed. Interest is calculated on a daily basis at the Delinquent Date following rates: Interest Rate Daily Interest Factor 5/27/43 to .nd including 12/31/81 1/1/B2 to ."d including 12/31/82 1/1/83 to .,d including 12/31/83 1/1/84 to lIfld includIng 12/31/84 1/1/85 to .nd including 12/31/85 1/1/B6 to .nd includIng 12/31/86 --Taxes that became delinquent on or before delinquent balance is paid in full. --Taxes that became delinquent on or after January 1. 1982 ..e subject to a variable interest rate that changes each calendar year. - -Interest is calculated as follows: 6% 20% 16% 11% 13% 10% December .D00164 .00054B .000438 .00D3D 1 .000355 .000274 constant Interest 31, 1981 will maintain a 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 (15) dlys beyond the date of the assessment If pilyment is made after the interest computation date shown on the Notice. additional interest must be calculated. REV.147Q EX (5.84) . COMMONWEALTH OF PENNSYLVANIA DEPAR_.I\IIENT OF REVENUE INHERITANCE TAX BUREAU OF EXAMINATION !t: P. O. BOX 8327 . EXPLANATION OF CHANGES HARRISBURG. PA 1 71 05 . . I.e l."r r,/ 1 DECEDENT'S NAME l~'...I; -_€. FILE NO. ~J 7I O,;Jo,/, , . ./ - y- ACN /0/ I ITEM SCHEDULE NO. EXPLANATION OF CHANGES - I t: ~""'4"J> /.._~..O -6: '2 9'iJ..2'i v .J - //...'-"':'0".../'- "&:L-"r dL.. .._ fL ' . - j - - ---..... 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