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Home My WebLink About01-30-84 REV. 1548EX (10-82) J BUREAU OF EXAMINATION PENNSYL VANIA DEPARTMENT OF REVENUE P.O. BOX B327 HARRISBURG. PA 17105 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 01-30-84 ESTATE OF MILLER JACOB H DATE OF DEATH 01-13-81 COUNTY CUMBERLAND FILE NO. 21 78-0121 S.S.lD.C. NO. 000-20-9392 ACN 83021015 FISHEL NAOMI E C/O JOSEPH ALEXA 43 W MAIN ST MECHANICSBURG PA 17055 PLEASE RETURN THIS PORTION TO REGISTER OF WILLS IF PAYMENT DUE CUT ALONG THIS LINE - - - - - - - - - - - - - - - - - - - - - - - -1- - - - - - - - - - - - - - - - - - - - - - - - - -- BUREAU OF EXAMINATION NOTICE OF INHERITANCE TAX PENNSYLVANIA DEPARTMENT OF REVENUE APPRAISEMENT, ALLOWANCE OR DISALLOWANCE P.O. BOX 8327 IOF DEDUCTIONS, AND ASSESSMENT OF TAX ON HARRISBURG. PA 17105 JOINTLY HELD OR TRUST ASSETS DATE 1 30 84 ESTATE OF MILLER JACOB H DATE OF DEATH 01-13-81 COUNTY CUMBERLAND FILE NO. 21 78-0121 TAX RETURN WAS: S.S.lD.C. NO. 000-20-9392 X I ACCEPTED AS FILED I I CHANGED JOINT OR TRUST ASSET INFORMATION ACN 83021015 FINANCIAL INSTITUTION: WERTZVILLE ROAD ACCOUNT NO. TYPE OF ACCOUNT: I X I SAVINGS DATE ESTABLISHED 08-06-79 I CHECKING I TRUST ( I TIME CERTIFICATE Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due Less Tax Credit Balance of Tax Due Interest Total Due 41,000.00 X 100.000 41,000.00 .00 41,000.00 X .15 6,150.00 .00 6,150.00 861.34 7, Oll. 34 (If Balance Due is less than $1.00 no payment is required) NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS OF THE ABOVE COUNTY. MAKE CHECK OR MONEY ORDER PAYABLE TO: REGISTER OF WILLS. AGENT. INTEREST IS CHARGED FROM 10-14-81 TO 02-14-84 AT THE RATES APPLICABLE AS OUTLINED ON THE REVERSE SIDE OF THIS FORM.' . IF PAID AFTER THIS DATE SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST RETAIN THIS PORTION FOR YOUR RECORDS REC01,,}ED . REGr~,IT ' '84 FFP -2 ml:()' CLEfiK-C;";HtJ'II'j (,- CUJ'1BERlAl';[" RESERVATION: In the event that any future interest in this estate is transferred in possession or enjoyment to collateral (Class Bl heirs of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral (Class Bl rate on any such future interest. Purpose of Notice: to fulfill the requirements of Section 709 of the Inheritance and Estate Tax Act of 1961 (72 P.S. section 2485-709). Objections: Discount Interest: 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 must object within sixty (60) days of receipt of this Notice. Objections may be made as follows: - by written protest to the Department of Revenue, Board of Appeals - by electing to have the matter determined at audit - by appeal to the Orphans' Court If any tax due is paid within three (3) months after the decedent's death. a discount of five percent (5%) of the tax paid is allowed. the discount period is calculated in calendar months. Example: date of death 1-15-82, discount period expires 4-15-82. Except for tax on a future interest. inheritance tax becomes delinquent nine (9) months from the date of death. Inheritance tax on a future interest becomes delinquent at the expiration of three months from: - the date of election to prepay or - the date of death of the life tenant or annuitant Interest is calculated on a daily basis from - delinquent date to date of payment on any tax unpaid on delinquent date - date of last delinquent payment to date of payment on any unpaid balance. Interest is charged at the following rates: Delinquent Date Annual Interest Rate Daily Interest Factor 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 6% 20% 16% .000164 .000548 .000438 Estates that become delinquent on or before December 31, 1981 will maintain a constant interest rate. The rate in effect when the tax first becomes delinquent will remain constant until the delinquent balance is paid in full. Estates that become delinquent on or after January 1. 1982 will contain a variable interest rate. Thus, taxes that remain outstanding from calendar year to calendar year will be subject to different rates in effect on each January 1. INTEREST = BALANCE OF UNPAIO TAX X NUMBER OF OAYS X OAILY INTEREST FACTOR. If a tax balance remains outstanding for more than one calendar determination must be made for each year at the applicable rate, is necessary if the estate maintains the constant interest rate.) Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) 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. year, a separate interest (Only one calculation To Remit Payment: Detach the top portion of this Notice and submit with your payment to the Register of Wills of the county shown on the Notice. . Address Information is listed on page 13 of the booklet, "Instructions for Inheritance Tax Return for a Resident Decedent." Make check or money order payable to: Register of Wills. Agent.