HomeMy WebLinkAbout01-23-80
REV.483 (8.78)
COIM\ONWEAL TH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF FIELO OPERATIONS
INHERITANCE TAX SECTION
OFFICIAL NOTICE OF DETERMINATION
AND ASSESSMENT OF PENNSYLVANIA
ESTATE TAX
. TO:
DATE:
ESTATE OF:
FILE NO:
COUNTY OF:
DATE OF DEATH:
/- ;)-"3 -8/11) .
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,J ,'-"^- "1,. 7 f?
------------------------------------------------------~-~------~-------------------------
A. DETERMINATION:
1. Taxable estate based upon:
The United States Estate Tax Return (Farm 706)
~e communication from the Federal Government
confirming the acceptance of or changes ~ :the
Federal Estate Tax Return . C
2. Amount of credit far 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 di scount and/or -interest)
5. Total inheritance tax credits (line item 3 plus line item 4)
6. Total liability for Pennsylvania estate tax (line item 2
minus line item 5)
$
$
101'4 ow f;).
/1 3<1-g,3'1
$ /~SS&.L/'
$
-c.::::.-.
$
$
I 't SSZ.lf--b
-0-
NOTE: Complete line items 7 and 8 ONL Y when determination
is based an Federal Closing Letter
7.
Amount of Pennsylvania estate tax assessed on determination
dated
Addition (reduction) to Pennsylvania estat~'tax (line item 6
minus line item 7)
$
r--' 0-
8.
Determination prepared by:
Date:
-u-
----------------------------------------------- ------------------------------------------
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
($ )
($ )
- ($ )
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 COMMONWEALTH
Date:
SEE REVERSE SIDE FOR INSTRUCTIONS
INSTRUCTIONS
To insure proper credit to your account, the nome of the estate and file number should be
clearly printed on the check or money order.
This determination and assessment is mode 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 dote of the decedent's death but sholl
not become delinquent until the expiration of eighteen (18) months after decedent's death provided
that any estote tax occasioned by 0 final change in the Federal return or of the tax due thereon
sholl 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 dote shown
on the face of this form to the dote of payment using the following interest toble:
---------------------------------------------------------------------------------
1 month .005 4 month s .020 7 months .035 10 months .050
2 months .010 5 m'onths .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 day s .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 day s .00437
7 days .00118 17 day s .00284 27 days .00454
8 days .00135 18 days .00301 28 days .00471
9 days .00152 19 days .00318 29 days .00488
10 days .DO 16,9 20 days .00335 30 days .00500
Any party in interest, including the Commonwealth and the personal representative, not
satisfied with the assessmentmay object thereto within sixty (60) days after receipt of this
notice os provided by Section 1001 o/the Inheritance and Estate Tax Act of 1961 (72 P.S.
~ 2485-100 I)
Make check or money order payable to:
"Register of Wills, Agent"
Moil to the address listed below: