HomeMy WebLinkAbout10-19-79
R E V.48 3 (8-78)
COMMONWEAL TH OF PENNSYLVANIA
~DEPARTMENT OF REVENUE
BUREAU OF FIELD OPERATIONS
INHERITANCE TAX SECTION
QFFICIAL NOTICE OF DETERMINATION
AND ASSESSMENT OF PENNSYLVANIA
ESTATE TAX
/0 _/6sr- 3
TO:
DATE:
ESTATE OF:
FILE NO:'
COUNTY OF:
DATE OF DEATH:
to -/~- 79
J1f?fJ.. R- T ~;4sse
Jl7.-~~~
~ ,f.""/.. 7~
------------------------------------------------------------------------------------------
A. DETERMINATION:
1. Taxable estate based upon:
...-'f11e United States Estate Tax Return (Form 706)
~e 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 veri/ied)
3. Pennsylvania inheritance tax assessed
(excluding any discount and/or interest)
4. Normal inheritance tax paid to other States or
Territories 01 the United States (excluding
any di scount and/or interest)
5. Total inheritance tax credits (line item 3 plus line item 4)
6. Total liability lor Pennsylvania estate tax (line item 2
minus line item 5)
$ 16118g0. /f
$ t,3'K.of
$5633,,;)6
- L,-
$ ~h 33,;1-0
$
$ -0-
NOTE: Complete line items 7 and 8 ONL Y when determination
is based on, Federal Closing Letter
7.
8.
Amount of Pennsylvania estate tax assessed on determination
dated I D - fl- 77.
Addition (reduction) to Pennsylvania estate tax (line item 6
minus line item 7) ~ ~ >/ / $ --
,...~'".".. ........ b,,_ '~~F~
Date: L.----2 r _ 7- _ _
t
$
-~
B. ASSESSMENT:
1. Pennsylvania Estate Tax reflected on:
line item A (6)
line item A (8)
2. Less credits:
DATE OF PAYMENT
$
AMOUNT PAID
INTEREST
($ 'j.
($ )
($ )
CREDIT
=
=
=
3. Balance of Pennsylvania estate tax due
$
Interest is due at the rate of six (6) percent per annum from
to the date of payment.
Assessment prepared by:
AGENT FOR THE COMMONWEAL TH
Date:
SEE REVERSE SIDE FOR INSTRUCTIONS
INSTRUCTIONS
. To insure proper credit to your account, the name 01 the estate and lile number should be
clearly printed on the check or money order.
This determination and ossessment is made in occordance with Section 421 and Section 732
01 the Inheritonce and Estate Tax Act 011961,72 P.S. 2485-421,732.
The estate tax imposed by Section 421 is due at the date 01 the decedent's deoth but sholl
not become delinquent until the expirotion 01 eighteen (18) months alter decedent's death provided
that ony estate tax occasioned by a linol change in the Federal return or 01 the tax due thereon
shall not become delinquent until the expiration 01 one (1) month alter the person liable to poy
the tax receives linal notice 01 the increase. Colculate interest from the delinquent date shown
on the face of this lorm to the date of payment using the following interest table:
----------------------------------------------------------------------------------
1 month .005 4 month s .020 7 months .035 10 months .050
2 months .010 5 months .025 8 months .040 II months .055
3 months Jl1S 6 months .030 9 months .045 12 months .060
I doy .00017 II days .00186 21 days .U0352
2 days .00034 12 days .00203 22 days .00369
3 days .00051 13 days .00220 23 day s .00386
4 days .0~068 14 doys .00237 24 days .00403
5 doys .00085 15 days .00250 25 days .00420
6 days .00101 16 days .00267 26 doy s .00437
7 days .00118 17 day s .00284 27 days .00454
8 days .00135 18 do ys .00301 28 doys .00471
9 days .00152 19 days .00318 29 days .00488
10 doys .00169 20 days .00335 30 days .00500
.----------------------------------------------------------------------------------
Any party in interest, including the Commonwealth and the personal representotive, not
satisfied with the assessmentmoy object thereto within sixty (60) days after receipt of this
notice as provided by Section 1001 01 the Inheritance and Estote Tax Act 011961 (72 P.S.
~ 2485-1001)
Make check or money order payable to:
"Reg ister of Wi lis, Agent"
Moil to the address listed below: