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RCC-49 ClO-771
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION
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OFFICIAL NOTICE OF DETERMINATION
AND ASSESSMENT OF PENNSYLVANIA
- ESTATE TAX
DATE:
ESTATE OF:
FILE NO: _
COUNTY OF:
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DATE OF DEATH:
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A. DETERMINATION:
1. Taxable estate based upon:
The United States Estate Tax Return (Form 706)
The communication from the Federal Government
confirming the acceptance of or_changes to the
Federal Estate Tax Return
2. Amount of credit for State death taxes (as verified)
3. Pennsylvania inheritance tax assessed
(excluding any discount and/or interest) $
4. Normal inheritance tax paid to other States or
Territories of the United States (excluding
any discount and/or interest) $
5. Total inheritance tax c.redits (line item 3 plus line item
6. Total liability for Pennsylvania estate tax (line item 2
minus line item 5)
NOTE: 'Complete line items 7 and 8 ONLY when determination
is based on Federal Closing Letter
7.
Amount of Pennsylvania estate tax assessed on determination
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Addition (reduc.tion) to Pennsylvania estate tax (line item 6
minus line item 7)
-Determination prepared by:
Date: 'l /1- ~7 'i[
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B.
1.
ASSESSMENT:
Pennsylvania Estate
line item A (6)
line item A (8)_
2. Less credits:
DATE OF PAYMENT
Tax reflected on:
.
$
INTEREST
- ($ )
- ($ )
($ )
3. Balance of Pennsylvania estate tax due
AMOUNT PAID
CREDIT
=
=
=
$
Interest is due at the rate of six (6) percent per annum from
date of payment.
to the
Assessment prepared by:
Agent for the Commonwealth
Date:
SEE REVERSE SIDE FOR INSTRUCTIONS
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INSTRUCTIONS
To insure proper credit to your account, the name of the estate and file
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 of the Inheritance and Estate Tax Act of 1961, 72 P.S. 2485-421,
732.
The estate tax imposed by Section 421 is due at the date of the decedent's
death but shall not become delinquent until the expiration of eighteen (18)
months after decedent's death provided that any estate tax occasioned by a
final change in the Federal return or of the tax due thereon shall not become
delinquent until the expiration of one (1) month after the person liable to
pay the tax receives final notice of the increase. Calculate interest from the
delinquent date shown on the face of this form to the date of payment using the
following interest table:
1 month .005 4 months .020 7 months .035 10 months .050
2 months .010 5 months .025 8 months .040 11 months .055
3 months .015 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 days .00051 13 days .00220 23 days .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 days .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
Any party in interest, including the Commonwealth and the personal
representative, not satisfied with the assessment may object thereto within
sixty (60) days after receipt of this Notice as provided by Section 1001 of
the Inheritance and Estate Tax Act of 1961 (72 P.S. i 2485-1001)
Make check or money order payable to:
"Register of Wills, Agent"
Mail to the address listed below: