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tlEV 1547EX 1I-83}
J
BUREAU OF EXAMINATION
PENNSYLVANIA DEPARTMENT OF REVENUE
P.O. BOX B327
HARRISBURG, PA 17105
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS, AND ASSESSMENT OF TAX
ACN
101
ESTATE OF Miller Jacob
DATE OF DEATH 01-13-81
NOTE: TO INSURE PROPER CREDIT
PAYMENT TO THE REGISTER
AGENT II .
DATE 03-29-83
FILE NO. 21-78-0121
COUNTY "nmber' ~nQ
TO YOUR ACCOUNT SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX
OF WILLS OF THE ABOVE COUNTY. MAKE CHECKS PAYABLE TO "REGISTER OF WILLS,
H.
Robert R. Black, Esquire
36 South Hanover Street
Carlisle, FA 17013
CUT ALONG THIS LINE
PLEASE RETURN THIS
PORT ION TO REGISTER OF
WILLS IF PAYMENT DUE
ESTATE OF Miller, Jacob H.
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
REV. 1547EX (1-83)
FILE NO. 21-78-0121
9. Funeral Expenses/Administrative Costs/Miscellaneous 0
Expenses (Schedule H) ( 9)
10. Debts/Mo'tgages/Liens ISchedule I) 1101 19 . 997 . 60
11. Total Deductions (11)
12. Net Value of Tax Return (12)
13. Charitable/Governmental Bequests (Schedule J) (13)
14. Net Value of Estate Subject to Tax (14)
NOTE: If an assessment was prevtously tSSUed, ltnes 14, 15 and/or 18 and 17 will
reflect figures that include the total of.All returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of line 14 t.xable at 6% rate
1 6. Amount of line 14 taxable at 15% rate
17. Principal Tax Due
TAX RETURN WAS: IX) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON:
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages and Notes (Schedule D)
5. Cash &: Miscellaneous Personal Property (Schedule E)
6. Jointly Owned Property (Schedule Fl
7. Transfers (Schedule G)
8. Total Assets
APPROVED DEDUCTIONS AND EXEMPTIONS:
TAX CREDITS:
ACN 101
DATE 03-29-83
) CHANGED
( 11 0
( 21 0
( 31 0
( 41 0
15) 104,630.51
( 6) 0
171 41,000_00
145,630.51
181
19,997.60
125,632.91
5.000.00
120.632.91
(151
(161
89,724.68
30.908.23
X.06=
X.15=
(17)
5,383.48
4,636.23
10,019.71
PAYMENT RECEIPT DISCOUNT 1+1 AMOUNT PAID
DATE # INTEREST (-)
10-09-81 069740 6,000.00
04-15-82 010648 121. 30- 637.21
TOTAL TAX CREDIT 6.637.21
BALANCE OF TAX IlIJE 3,503.80
INTEREST 121. 30
* IF PAID AFTER THIS DATE SEE REVERSE FOR CALCULATION TOTAL DUE 3,699.75
OF ADDITIONAL INTEREST
(If Balance Due is less than $1.00 no payment is required)
RETAIN THIS PORTION FOR YOUR RECORDS
~8 '3 r
/,'
RESERVATION: In the event that any future interest in this estate is transferred in possession or enjoyment to
collateral (Class B) heirs of the decedent after the expiration of any estate for life ()r for years, the
Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful
collateral (Class B) 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.
Exce'pt 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 tram
- 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 Jhat 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 UNPAID TAX X
NUMBER OF DAYS X
DAILY INTEREST FACTOR.
year. a separate interest
(Only one calculation
. If a tax balance- remains outstanding for more than one calendar
determination must be made for each year at the applicable rate.
is necesS1lry 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.
To Remit P..yment: 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