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Home My WebLink AboutOC1968-1491 - ESTATE OF KOLARI 63-6@.141 - -Dollars, RFJ:IIDENT DECEDENTS File No nol100at·d COMMONWEALTH OF PENNSYLVANIA WASHINGTON Form RCC-4-RI-3-66 No.979118 Date W.......r 20 68----19__ OFFICIAL RECEIPT Transfer Inheritance and Estate Tax WASH"tlit:.'TONOfficeREGISTEROFWILLS,,--JPa. C ty R ·dfr (!-~r••)~!elen S.a....lak,Paying en.,Incl.L1&~Jj~~~Q~ij~ij~ij~R~~~oun 'ss:L e_c_e_Iv_e__o_m_-- -_r.the estate of ANDY B.I':0LAR who died July"19 GS,the sum of ONE m~"D1.:!:J) being TRANSFER INHERITANCE TAX and/or ESTATE TAX due the Commonwealth as follows: Appraisements Made and Filed Computation of Tax Tax on $_ Total Tax $1_2_3_8_0_0 _ Less Tax Previously Paid (if any)$=========== Tax on $15%$----------- Less five per centum of tax if paid within 3 months after date of death $=========== Balance $_ Exemptions *$=========== 5%$_ Tax on $10%$----------- Tax on $__..:::.2..l-!~.::....;5::...;O:...:.:....::OO:...:::....__6=%:.::...~2P $__-=1=2=3=*=00=--__ Total Estate $_ $,------- $ 2,050.00 $'--------- $ Valuation $,------ $,------- Total Date Jt.Helet Valuation $2,050.00,----=----- $,------- Total Total Gross Assets Less Debts and Expenses of Administration Real Estate Date Personal Property NOTE:Thi.Triplicate Receipt to b.retained by lb.Relli.t.r 01 Will.and Wed in Dum.ricalsequencelorauditpurpo•••• NOTE:In accepting the transler inheritance tax on Iuture estates prior to the death of the liIe tenant or tenant for years,as evidenced by this receipt,it is understood that the Com-monwealth shall not be precluded or prevented from hereafter assessing additional inheritancetaxatthedeathofthebletenantortenantforyearswheneveritappearsthatsuchadditionaltaxmaybelegallydueandcollectibleforanyreasonwhatsoever. $==~;;::;;::~;::::::::==121.('0 SEAL Amount of Estate Tax Assessedunder the Act of May 7,1927.$_ Total $_ *As evidenced by Charitable Exemption Certificates issued by the Secretary of Revenue under Act of May 28,1956,P.L.1757,effective June 1,1957,as amended by Act No.381,approved July 11,1957,and Act No.207",1961,Section 302. Add interest at the rate o...f % from _ to _ 37-161-3 $Clear Value of Estate Valuation of Life Estates or Annuities Date 19__$------__ ________19__!!:$============= Estate Tax Assessments Date 19__$,-------_ ________19__~$============= FORM RCC-4-RI TRANSFER INHERITANCE and/or ESTATE TAX. RESIDENT DECEDENTS. RECEIPT 31 161.3DocketPageIme:_ ANDY C.IOLAREstateof:_ OFFICE OF REGISTER OF WILLS lfASHlNCTCN,___________-lPa. Date Nove!uber 20 19~ SIGNED AND SEALED AS PROVIDED BY SECTION 1201.ACT APRIL 9.1929.P.L.343 AS AMENDED BY ACT MAY IS.1945.P.L.528 RUSSELL MlRINO Register 01 Wills 1201 (g).Act 01 April 9.1929.P.L.343.as amended. viz:-"To receive Irom Registers 01 Wills all duplicate re- ceipts lor taxes paid to them by executors or adminis- trators and to charge the Registers receiving the money with the amount receipted lor.The original 01 each such receipt shall be signed and sealed by the Register 01 Wills and transmitted to the executor or administrator. whereupon it shall be a proper voucher in the settlement 01 the estate.In no event shall the executor or adminis-trator be entitled to a credit in his account by theRegisterunlessthereceiptissosignedandsealedbytheRegister01Wills." Fill in below name and address 01 person to whom tax receipt is delivered: IMRS.HEtJm S.GAVLAK xln~'1..D.i/2,BINGER BILL lIDlf01«1AHEU ,r'-:'~'iiSYtVOL\ISOiJ To -----:- I L -l 7f)-0 7-/(/-3 ?..3 -,~-/L/-Cjl October 14,1969 William R.Chaney,Chief Appraiser Inheritance Tax Division Rooms 243-245,Washington Trust Building S.E.Corner of E.Beau &S.Main Streets Washington,Pennsylvania 15301 Re:Estate of Andy C.Kolar File No.65-69.1248 County of W~stmoreland Dear Mr.Chaney: Examination of our records in the estate of the above-named decedent disclosed that file numbers have been assigned by both Washington County and Westmoreland County.This decedent's estate can be processed through only one county and that county must be of the decedent's last residence and domicile and hence,an investigation was conducted in the two (2)counties here involved and reports submitted by both counties in an effort to establish 1n which county our records on the estate should be maintained. Both of the reports received lead us to conclude that the decedent's domicile at the time of his death was Ruffsdale,Westmoreland County,Pennsylvania.It accordingly follows that Mr.Kolar's estate must be processed through the Westmoreland County offices and the documents filed by your office with the Register of Wills of Washington County should be marked void and forwarded to Westmoreland County for appropriate action by the Chief Appraiser in Westmoreland County. It is noted that the only document filed by you in this estate was an RCC-134 Form issued on July 18,1968,appraising and assessing inheritance tax on the full value of joint Certificate of Deposit No.3113 in the Peoples Union Bank and Trust Company in the names of the decedent or Mrs.Helen Gavlak,his daughter.Since this document should have orlgin$ted out of Westmoreland County,you are hereby authorized to mark it void and forward the RCC.43 Form,which was the basis of your appraisement,to Westmoreland County for appropriate disposition. Our record also discloses that an inheritance tax receipt was issued by the Register of Wills of Washington County on November 20, 1968,as evidence of the payment of $123.00 being the amount of tax owing on the Certificate of Deposit No.3113. / William R.Chaney,Chief Appraiser Re:Estate of Andy C.Kolar Page 2 Since this estate will be processed in Westmoreland County, the Register of Wills of Washington County erroneously collected the above stated inheritance tax of $123.00.Mrs.Mildred H.Holz, Receipts and Accounting Supervisor,advises that the proper procedure to adjust the records with respect to such erroneous payments is as follows: "When Inheritance Tax has been collected in one County,which should rightfully have been collected in another County,the Register of Wills e~roneously collecting the Tax must certify the amount collected to the Register of Wills of the County in which the Tax should have been paid. If commission has been retained,the Register of Wills must send his personal check to the Register of Wills of the County in which the Tax is rightfully collectible. If no commission was withheld by the Register of Wills collecting the Tax and there is commission due the Register to whom the Tax should have been paid,the only recourse the Register of Wills would have would be to take up the matter with the Auditors at the Annual Audit by the Department of the Auditor General." After the instructions as outlined above have been properly carried out,the record of this estate should then conform with the facts,i.e.,that the decedent,at the time of her death,was a domiciliary of Westmoreland County,Pennsylvania. Very truly yours, Robert L.Schrift,Assistant Chief Inheritance Tax Division For:William S.Brandamore,Director Bureau of County Collections RLS/Hc cc:Russell Marino,Register of Wills,Washington County Merle D.Musick,Register of Wills,Westmoreland County Odessa M.Thompson,Chief Appraiser,Westmoreland County Urs.Helen S.Gavlak