HomeMy WebLinkAbout01-1169
-c ft~-"'.
..~~iiI
r '....
~<~
,1-' ~t~
".
'~:%-_.
",.jo,~ill
. ;Sl
,r;, g~l
~ .
\\\\\\\
'\ /
I fir ~;)L!./rG
.~ ~
~ ~
3 ~.
c-~ ~ '\ --
-~ ~
~ r' ~"" ~~ '- .~
,,- '\~. '" ~
~ ..' \ ~~. ~ r"
_, _ \~~>( a ,,~
\\ .... ' '" ~ ,L ,J
-' \ \ ~ '<..>Q -.,;y.
~\\c6)~~I{.~
~~~ -h~
, . t~ ~1.c
_ . '$=Ci'
':'($ ~ C=:\
ClI
c:
'~ ~
Q.\-oi-
~ccq>
cn~~
...l~O
c:~r--
.20':
~==......
tlJQ)Q.
:f"$5
~cc
..,oc
-~ ~
~o ~
tlJC\I ::>
a.c:<:C1
c" !~?aUln')
. ..
'U8!8
OC t d 9Z J 10 lO.
S,p f::~
~,f:;3B
. :o~)eH
.r'!
i.')
'.1.1
C.I
.~..
It'.i
()
.,../
\".
.,..1
REV-1500EX !S-OO
w
....
x:g(f)
,,"''''
Wo.U
",00
U"'....
0.",
0.
"
COMMONWEALTH OF
PENNSYLVANIA
DEPARTMENT OF REVENUE
DEPT. 280601
HARRISBURG, PA 17128-0601
,~ 'O~. ''';'
-\' \. - ,y'w I .- ~
REV-1500
INHERITANCE TAX RETURN
RESIDENT DECEDENT
I-
Z
W
C
W
U
W
C
DECEDENTS NAME (LAST, FIRST, AND MIDDLE INITIAL)L _
SAil. t?R-w I tUl7 ~ 12-/1 8/::'Th
DATE OF DEATH (MM-DD-YEAR) DATE OF BIRTH (MM-DD-YEAR)
o ~ - 0 -;2.00 { 0 3 - I (;, - I
(IF APPLICABLE) SURVIVING SPOUSE'S NAME (LAST, FIRST, AND MIDDLE INITIAL)
f!.
03
o 2. Supplemental Return
D 4a. Future Interest Compromise (date o/death after 12-12-82)
o 7. Decedent Maintained a Living Trust (Attach copy of Trust)
o 10. Spousal Poverty Credit (dateo/death between 12-31-91 and 1-1-95)
....
z
w
o
z
o
0.
U)
W
'"
'"
o
u
J "Z gb3-fctt- 3c' 75
,)N\ Y
E
D 1. Original Return
D 4. Limited Estate
~ 6. Decedent Died Testate (Attach copy of Will)
o 9. Litigation Proceeds Received
-
FILE NUMBER
aL - J)-.L
COUNTY CODE YEAR
lLll~<i
NUMBER
SOCIAL SECURITY NUMBER
t9;2.. - 3<1- -&237
THIS RETURN MUST BE FILED IN DUPLICATE WITH THE
REGISTER OF WILLS
SOCIAL SECURITY NUMBER
o 3. Remainder Return (date of death prior to 12-13-82)
o 5. Federal Estate Tax Return Required
8. Total Number of Safe Deposit Boxes
o 11. Election to tax under Sec. 9113(A) (Mach Sch 0)
FIRM NAME (If Applicable)
COMPLETE MAILING ADDRESS~ -:pt~ h{
3.2-0!1tF7\ M /7tJ 2()
JJ-<-~,
1, Real Estate (Schedule A) (1) 4-
2. Stocks and Bonds (Schedule B) (2) ----G-
3. Closely Held Corporation, Partnership or Sole-Proprietorship (3) ----e--.
4. Mortgages & Notes Receivable (Schedule D) (4) --G--
5. Cash, Bank Deposits & Miscellaneous Personal Property (5) 7,: h O;} ,5/
Z (Schedule E)
0 6. Jointly Owned Property (Schedule F) (6) ;2, 7LfS': 1fc
~ D Separate Billing Requested ,
(7) -b-
~ 7. Inter-Vivos Transfers & Misceilaneous Non-Probate Property
!::: (Schedule G or L)
D-
c:( 8. Total Gross Assets (total Lines 1-7)
U Funeral Expenses & Administrative Costs (Schedule H) (9) ~ 8'/ 7- 0/
w 9
II:: --Cr-
10. Debts of Decedent, Mortgage liabilities, & Liens (Schedule I) (10)
11. Total Deductions (total Lines 9 & 10)
12. Net Value of Estate (Line 8 minus Line 11)
,..;....1'
13. Charitable and Governmental Bequests/See 9113 Trusts for which an election to tax has not been
made (ScheduleJ)
14 Net Value Subject to Tax (Line 12 minus Line 13)
SEE INSTRUCTIONS ON REVERSE SIDE FOR APPLICABLE RATES
z
o
!;(
I-'
~
D-
:!:
o
u
g
15. Amount of line 14 taxable at the spousal tax
rate, or transfers under See, 9116 (a)(1.2)
16. Amount of line 14 taxable at lineal rate
17. Amount of line 14 taxable at sibling rate
18. Amount of Line 14 taxable at collateral rate
19. Tax Due
--G--
~5 31 'I"
,
---e--
-e-
oc
- '.".
=([1
.J-
~,"-
\,..~ '
'"
6
I
I
I
I
I
I
OFFICIACUSE ONLY
:rJ
(i)
E
Cl
L.J
N
m
,
).
-0
W
W
CJ
(8) / :<., 3LfY- 7L7
,
(11) b, g/7 01
(12) , ?; C;:3/, 'r6
(13) --v-
(14) -S:53! ~t
,
,.0_(15) -4-
,O'2L(16) ;2 L(g, P ,;2-
x .12 (17) --4---
,15 (18) C;'
(19) d-'li. Cj;Z
20.0
CHECK HERE IF YOU ARE REQUESTING A REFUND OF AN OVERPAYMENT
~,';~L'iZi':;:~1:j!Jtl0'!"
-
Decedent's Complete Address:
STREET ADDRESS 335
CITY
;;<,0
ZIP /7tJ.ss-
Tax Payments and Credits:
1. Tax Due (Page 1 Line 19)
2. Credits/Payments
A. Spousal Poverty Credit
B. Prior Payments
C. Discount
(1)
c24<J. 92--
Total Credits (A + B + C ) (2)
-@-
3. InteresUPenalty if applicable
D. Interest
E. Penalty
Totai InteresUPenaity ( D + E )
4. If Line 2 is greater than Line 1 + Line 3, enter the difference. This is the OVERPAYMENT,
Check box on Page 1 Line 20 to request a refund
(3) -G---
(4) ()
(5) d L/-8: q ;2,
(5A) ()
5. If Line 1 + Line 3 is greater than Line 2, enter the difference. This is the TAX DUE.
A. Enter the interest on the tax due.
B. Enter the total of Line 5 + 5A. This is the BALANCE DUE. (5B) ,;2 .cf f? '1 ;Z
Make Check Payable to: REGISTER OF WILLS, AGENT
~~"'~ -_IIIlll'~"IDmpir---'-~1 mRI~-- r-"lll1iiilm'I'---
PLEASE ANSWER THE FOLLOWING QUESTIONS BY PLACING AN "X" IN THE APPROPRIATE BLOCKS
...0
o
.....0 .1<l..
IF THE ANSWER TO ANY OF THE ABOVE QUESTIONS IS YES, YOU MUST COMPLETE SCHEDULE G AND FILE IT AS PART OF THE RETURN.
1. Did decedent make a transfer and:
a. retain the use or income of the property transferred;.....
b. retain the right to designate who shall use the property transferred or its income;..
c. retain a reversionary interest; or......
d. receive the promise for life of either payments, benefits or care?
2. if death occurred affer December 12, 1982, did decedent transfer property within one year of death
without receiving adequate consideration? ..
3. Did decedent own an "in trust for" or payable upon death bank account or security at his or her death?
4. Did decedent own an Individual Retirement Account, annuity, or other non-probate property which
contains a beneficiary designation? .
Yes
.......0
.......0
.....0
.0
i
g]
~
Under penalties of perjLJry, I declare that I have examined this retLJm, inclLJding accompanying schedLJles and statements, and to the best of my knowledge and belief, it is trLJe, correct
and complete.
Declaration of preparer other than the personal representative is based on all information of which preparer has any knowledge.
DATE
SIG~TURE OF PERSON RESPONSIBLE FOR FiLING RETURN
,~ ~ 5",-,,-.(),,->-w~
A3~ lfn~j 0 M ~'1/m ~J. VuM-utffi.fi1
SIGNATURE OF PREPARER OTHER THAN REPRESENTATtV~ /
/)..-o6-tJ /
PI! /7 () :AO
DATE
ADDRESS
r~~!0:\\!!!!!I,j\i!\\t!!,l\1\l\iW!!I\\\!__~~i!~!lt'Di!..fII1\Il\\\IIli~ii!~.l.fn!!!ii0.lIilllli___I'II.i__llilllll.lmmllli:lIli:lIi-
For dates of death on or after July 1, 1994 and before January 1, 1995, the tax rate imposed on the net value of transfers to or for the use of the surviving spouse is 3%
[72 P.S. 99116 (a) (1.1) (i)].
For dates of death on or after January 1, 1995, the tax rate Imposed on the net value of transfers to or for the use of the surviving spouse is 0% [72 P.S. 99116 (a) (1.1) (ii)].
The statute does not exemot a transfer to a surviving spouse from tax, and the statutory requirements for disclosure of assets and filing a tax return are still applicable even if
the surviving spouse is the only beneficiary.
For dates of death on or after July 1, 2000:
The tax rate imposed on the net value of transfers from a deceased child twenty-one years of age or younger at death to or for the use of a natural parent, an adoptive parent,
or a stepparent of the child is 0% [72 P.S. 99116(a)(1.2)].
The tax rate imposed on the net value of transfers to or for the use of the decedent's iineal beneficiaries is 4.5%, except as noted In 72 P.S. 99116(1.2) [72 P.S. 99116(a)(1)J.
The tax rate imposed on the net value of transfers to or for the use of the decedent's Siblings is 12% [72 P.S. 99116(a)(1.3)]. A sibling is deftned, under Section 9102, as an
individual who has at least one parent in common with the decedent, whether by blood or adoption.
. "
'''''''''''''9''.
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE E
CASH, BANK DEPOSITS, & MISC.
PERSONAL PROPERTY
FL'?-A/3E/!J
ESTATE OF
SA- U E: 12 r.fJ I 'N C
I
Include the proceeds of litigation and the date the proceeds were received by the estate. All property jointly-owned with the right of survivorship must be disclosed on Schedule F.
FilE NUMBER
R
ITEM
NUMBER
1.
J..
3
1,
s:
G.
7
g:
DESCRIPTION
PAYftl~j),.s..' d. ~
~l (}Y\ ~l
~~~ ~(~!
c+t 'I ~'if":t~~
~QFl~~
~:Ji~ ~d7
0, _ ..' h /) 0 J-, u', -Il- ,p, ~. ~
~ IJ~- ~~IA ~-~'-' r
R"ct- ~~
VALUE AT DATE
OF DEATH
(,/35/, rod
3l~'OO
1,lgo.S3
I, Sb5~ 13
Itcs 00
(J.tL d'tJ
;)..'7. s. 0 ~
/3. 7S-
TOTAL (Also enteron line 5, Recapitulation) $ 9, &, 0;;1,5 I
(If more space is needed, insert additional sheets of the same size)
-----
REV"'''X'''.'"' .
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE F
JOINTL Y.OWNED PROPERTY
ESTATEOF . 'r
5 f1lA t: f2-lJJ I lit-
I
If an asset was made joint within one year of the decedent's date of death, it must be reported on Schedule G.
E ~ I . 2.r:t i3 E f h
R.
FILE NUMBER
SURVIVING JOINT TENANT(S} NAME
ADDRESS
RELATIONSHIP TO DECEDENT
ASAU.~R-Ul(NS JIllie(ON
3).Jj YY\ Ot
~(./I1%Y\)
~p
Pfl-17D 2.i'l
~/dM-d1-~M
B.
c.
JOINTLY-OWNED PROPERTY:
lETTER DATE DESCRIPTION OF PROPERTY %OF DATE OF DEATH
ITEM FOR JOINT MADE Include name of financial institution and bank account number or similar idenbfying number, Attach DATE OF DEATH DECO'S VALUE OF
NUMBER TENANT JOINT deed for join~ -held real estate. VALUE OF ASSET INTEREST DECEDENT'S INTEREST
1. A. B4*1Sfoo78'51 ;2, 3 & I. ~ fo 5ll% If nm, 8'"3
7., ft 1/00 ~ tj)iP :Jf8 D(,&~ 3 (3D,}...b 5O?0 I,S?$I]
,
TOTAL(Alsoenteronline6,Recapitulation) $ d-,7 LfS9(,
(If more space is needed, insert additional sheets of the same size)
REV-1511 EX: (12-99) .
'.tX.~',\jj'~Ii'~
,,,,-,:1]1>>;
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE H
FUNERAL EXPENSES &
ADMINISTRATIVE COSTS
~WE~ / IJ
5 A IJ.. E ((uJ i NI?; /:::-1--/-2 IJ I.3ETh
.
1(
FILE NUMBER
ITEM
NUMBER DESCRIPTION AMOUNT
A FUNERAL EXPENSES: C,,! t, '1f.;CO
1
B. ADMINISTRATIVE COSTS:
1. Personal Representative's Commissions
Name of Personal Represenlative(s)
Social Security Number{s)/EIN Number of Personal Representative(s)
Street Address
City ------.--------____________5Iale _____Zip
Year(s) Commission Paid:
2. Attorney Fees
3. Family Exemption: (If decedent's address is not the same as claimant's, attach explanation)
Claimant
Street Address
City____. State __Zip
Relationship of Claimant to Decedent
4. Probate Fees
5 Accountant's Fees
6. Tax Return Preparer's Fees
7. ~~~.
l:it~/1'LP./L s 7'2-
>>1. ,/1. ~ArV 7"/ o.?
Vrn 1-IfJl1l ~ 13 ',IS-
J)'), '~t/vJ1.4T ,;p,Of)
d2J2~~ ,;{O.oe) I Z7... 'iS1
AT+ r1j tJ~t-, ~ ~.36
TOTAL (Also enter on line 9, Recapitulation) $ t, I ?>i 7. 0 I
Debts of decedent must be reported on Schedule I.
(If more space is needed, insert additional sheets of the same size)
REV-1513 Exl (9-00) ~
W
COMMONWEALTH OF PENNSYLVANIA
INHERITANCE TAX RETURN
RESIDENT DECEDENT
SCHEDULE J
BENEFICIARIES
ESTATE OF, '
SAllE ~u.\ I t0t: E 1---1 z... It B ~T If R,
NUMBER NAME AND ADDRESS OF PERSONISI RECEIVING PROPERTY
I TAXABLE DISTRIBUTIONS [include outright spousal distributions, and transfers under
Sec. 9116 lal 11.21J
1. SA Ll2Qw',10 e, ;:Jf/-I\lf:
113 MAY DR,CJtM.~HiLLJPt1- 11011
A. -:3AUF{2.w,tJE EDwA-P-) .'
+'iol Koyff.J b"kOR. Cl\lApJ1.LL'pA-170il
3. /.-..0 R A-H J ::f/lM"'~' , . :-h h 10
~+IO M nr<',Lyi.J y~ iJJ,/NiItr'flmf'uE' 1<610
+. Sfh{{OQJ..u, /J~ Pit U/'" ()j D .:\
'?,':LD Mon1--cb'",-\l 0 ~m K J /UJc..AlJrJDW
7/r 17 D =z.1)
,
FILE NUMBER
RELATIONSHIP TO DECEDENT
Do Not List Trustee(s)
AMOUNT OR SHARE
OF ESTATE
~.+~::N-~ v ~ <11 . L..w Ii!, 3 '8' J.., 'if 1
Sol\l
So N - ]:.N-I.Jtw
5DN
I, 3 '6;) , (;1
I 3 '6;) .8;1
,
/, 3 '{;,J" (f'l
ENTER DOLLAR AMOUNTS FOR OISTRIBUTIONS SHOWN ABOVE ON LINES 15 THROUGH 18, AS APPROPRIATE, ON REV-1500 COVER SHEET
II NON-TAXABLE OISTRIBUTIONS:
A. SPOUSAL DISTRIBUTIONS UNDER SECTION 9113 FOR WHICH AN ELECTION TO TAX IS NOT BEING MADE
1.
1.
B. CHARITABLE AND GOVERNMENTAL DISTRIBUTIONS
TOTAL OF PART II - ENTER TOTAL NON-TAXABLE DISTRIBUTIONS ON LINE 13 OF REV-1500 COVER SHEET $
(If more space is needed, insert additional sheets of the same size)
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT. 280601
HARRISBURG, PA 17128-0601
REV-1162 EX(11-961
RECEIVED FROM:
PENNSYLVANIA
INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
MARION L SAUERWINE
335 WESTLEY DR APT 120
MECHANICSBURG, PA 17055
nn____ fold
ESTATE INFORMATION: SSN: 192-34-6237
FILE NUMBER: 21 - 200 1 - 1169
DECEDENT NAME: SAUERWINE ELIZABETH R
DATE OF PAYMENT: 12/26/2001
POSTMARK DATE: 1 2/08/2001
COUNTY: CUMBERLAND
DATE OF DEATH: 08/09/2001
NO. CD 000686
ACN
ASSESSMENT
CONTROL
NUMBER
AMOUNT
101 I $248.92
I
I
I
I
I
I
I
I
TOTAL AMOUNT PAID:
$248.92
REMARKS: MARION L SAUEREWINE
CHECK#1088
SEAL
INITIALS: DO
RECEIVED BY:
REGIStER OF WILLS
MARY C. LEWIS
REGISTER OF WILLS
J
CERTIFCATION OF NOTICE UNDER RULE 5.6(A)
Name of Decedent: ELIZABETH R SAUERWINE
Date of Death: AUGUST 9, 2001
Will No.: 21 - 01 - 01169
Admin No.:
To the Register:
I certify that notice of (beneficial interest) estate administration required by Rule 5.6( a) of the Orphans' Court Rules
was served on or mailed to the following beneficiaries of the above-captioned estate on 1> fJ c' i 7 ;2 0 tJ / :
f
Name
Address
~A if e(lwIIJ~ 1/3 ;vi 11 DI<. C I'J i 1ft / 70/ /
J?ro/I
f;DwfftD 'SiHlrrzuJ:JJrc; '-/-<+07 KO'j/tL OAK 4VE) CruJ.? !-U~ Pit
::1iTtV( ES LoR-ItH d-t.f/O ;)fTR /'LVJJ D~. uJ;/MiAlqh~I7JL; 19~/O
J I I I n
_'PAuL SALiErw;tJE; j1-0 Mon'hbe/~ Ff1I:--lf// Rd) ))iltJCA/lJJJIJAJ)fH J70:20
Notice has now been given to all persons entitled thereto under Rule 5.6(a) except
Date: l/iJo :2
f~-::J,s~}.~
Signature
P --+- ~' r-
It it. "- -.I ~ 4 U eTf oj I IJ t::
Name
l""i
If)
(""J
0':
S 2. i)f'n: ~
Address
~ IftKELff;J1f ''fl 33(~d (
I
~0 3- &, (:; b - 3 fo 7~
Telephone
'<:j
...-
Z
<::C
-:l
Capacity: ':0 Personal Representative
,:~ 0 Counsel for personal representative
:.:~
(I) ==
,'0\,'-(
-...........
C;I':;:)
ma:
0:
~
17-;;' q-f
BUREAU OF I~DIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX .
FiE;:.'
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
02-26-2002
SAUERWINE
08-09-2001
21 01-1169
CUMBERLAND
101
'02 r1Af~-1
1\11 :23
PAUL J SAUERWINE
320 MONTEBELLO FARMRD
DUNCANNON PASiC, 'yO?O
,l,lTIv..
*'&/
REY-1547 EX AFP 'Dl-DZl
ELIZABETH
Allount Rellitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV=is4j-EX-AFP--foY:02Y-NOYicE--OF-YNHERiTAN-CE-YA'X-'APPR'AisEMENT~--Ai:.i-owAifcE-ifR------------ -----
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF SAUERWINE ELIZABETH FILE NO. 21 01-1169 ACN 101 DATE 02-26-2002
TAX RETURN WAS: (X) ACCEPTED AS FILED
CHANGED
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adll. Costs/Misc. Expenses (Schedule H)
10. Debts/Mortgage Liabilities/Liens (Schedule I)
11. Total Deductions
12. Net Value of Tax Return
13. Charitable/Governllental Bequests; Non-elected 9113 Trusts (Schedule J)
14. Net Value of Estate Subject to Tax
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
S. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
U)
(2)
(3)
(4)
(5)
(6)
(7)
.00
.00
.00
.00
9,602.51
2,745.96
.00
(8)
NOTE: To insure proper
credit to your account,
subllit the upper portion
of this forll with your
tax paYllent.
12,348.47
(11)
(2)
(3)
(4)
6.817 01
5,531.46
.00
5,531.46
(9)
UO)
6,817.01
.00
NOTE: If an assessment was issued previoUSly, lines 14, IS and/or 16, 17, 18 and 19 will
reflect figures that include the total of ALL returns assessed to date.
ASSESSMENT OF TAX:
15. Allount of Line 14 at Spousal rate
16. Allount of Line 14 taxable at Lineal/Class A rate
17. Allount of Line 14 at Sibling rate
18. Allount of Line 14 taxable at Collateral/Class B rate
19. Principal Tax Due
TAX CREDITS:
US) .00 X 00 = .00
(6) 5,531.46 X 045 = 248.92
(7) .00 X 12 = .00
(8) .00 X 15 = .00
(9)= 248.92
........... (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
12-08-2001 CDOO0686 .00 248.92
TOTAL TAX CREDIT 248.92
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
. IF PAID AFTER DATE INDICATED, SEE REVERSE
FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE
A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.)
RESERVATION: Estates Df decedents dying Dn Dr befDre December lZ, 198Z -- if any future interest in the estate is transferred
in pDssessiDn Dr enjDyment tD Class B (cDllateral) beneficiaries Df the decedent after the expiratiDn Df any estate fDr
life Dr fDr years, the CDmmDnwealth hereby expressly reserves the right tD appraise and assess transfer Inheritance Taxes
at the lawful Class B (cDllateral) rate Dn any such future interest.
PURPOSE OF
NOTICE:
TD fulfill the requirements Df SectiDn Zl40 Df the Inheritance and Estate Tax Act, Act Z3 Df ZOOO. (7Z P.S.
SectiDn 9140),
PAYMENT:
Detach the tDP pDrtiDn Df this NDtice and submit with YDur payment tD the Register Df Wills printed Dn the reverse side.
--Make check Dr mDney Drder payable tD: REGISTER OF HILLS. AGENT
REFUND (CR): A refund Df a tax credit, which was nDt requested Dn the Tax Return, may be requested by cDmpleting an "ApplicatiDn
fDr Refund Df Pennsylvania Inheritance and Estate Tax" (REV-1313). ApplicatiDns are available at the Office
Df the Register Df Wills, any Df the Z3 Revenue District Offices, Dr by calling the special Z4-hDur
answering service fDr fDrms Drdering: 1-800-36Z-Z050; services fDr taxpayers with special hearing and I Dr
speaking needs: 1-800-447-30Z0 (TT Dnly).
OBJECTIONS: Any party in interest nDt satisfied with the appraisement, allDwance, Dr disallDwance Df deductiDns, Dr assessment
Df tax (including discDunt Dr interest) as shDwn Dn this NDtice must Dbject within sixty (60) days Df receipt Df
this NDtice by:
--written prDtest tD the PA Department Df Revenue, BDard Df Appeals, Dept. Z810Z1, Harrisburg, PA 171Z8-10Z1, OR
--electiDn tD have the matter determined at audit Df the accDunt Df the persDnal representative, OR
--appeal tD the Orphans' CDurt.
ADMIN-
ISTRATIVE
CORRECTIONS: Factual errDrs discDvered Dn this assessment shDuld be addressed in writing tD: PA Department Df Revenue,
Bureau Df Individual Taxes, ATTN: PDSt Assessment Review Unit, Dept. Z80601, Harrisburg, PA 171Z8-0601
PhDne (717) 787-6505. See page 5 Df the bDDklet "lnstructiDns fDr Inheritance Tax Return fDr a Resident
Decedent" (REV-1501) fDr an explanatiDn Df administratively cDrrectable errDrs.
DISCOUNT:
If any tax due is paid within three (3) calendar mDnths after the decedent's death, a five percent (5Z) discDunt Df
the tax paid is allDwed.
PENALTY:
The 15Z tax amnesty nDn-participatiDn penalty is cDmputed Dn the tDtal Df the tax and interest assessed, and nDt
paid befDre January 18, 1996, the first day after the end Df the tax amnesty periDd. This nDn-participatiDn
penalty is appealable in the same manner and in the the same time periDd as YDU WDuld appeal the tax and interest
that has been assessed as indicated Dn this nDtice.
INTEREST:
Interest is charged beginning with first day Df delinquency, Dr nine (9) mDnths and Dne (1) day frDm the date Df
death, tD the date Df payment. Taxes which became delinquent befDre January 1, 198Z bear interest at the rate Df
six (6Z) percent per annum calculated at a daily rate Df .000164. All taxes which became delinquent Dn and after
January 1, 198Z will bear interest at a rate which will vary frDm calendar year tD calendar year with that rate
annDunced by the PA Department Df Revenue. The applicable interest rates fDr 198Z thrDugh ZOOZ are:
Year Interest Rate Daily Interest FactDr Year Interest Rate Daily Interest Factor
198Z ZOZ .000548 199Z 9Z .000Z47
1983 16Z .000438 1993-1994 7Z .00019Z
1984 llZ .000301 1995-1998 9Z .000Z47
1985 13Z .000356 1999 7Z .00019Z
1986 10Z .000Z74 ZOOO 8Z .000Z19
1987 9Z .000Z47 ZOOI 9Z .000Z47
1988-1991 llZ .000301 ZOOZ 6Z .000164
--Interest is calculated as fDllDws:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any NDtice issued after the tax becDmes delinquent will reflect an interest calculatiDn tD fifteen (15) days
beYDnd the date Df the assessment. If payment is made after the interest cDmputatiDn date shDwn Dn the
NDtice, additiDnal interest must be calculated.