Inheritance Tax Penalties

Margiotti, Attorney General,

You inquire whether your department is required by law to impose an interest penalty with respect to inheritance taxes accruing under the provisions of the Act of May 7, 1927, P. L. 859, as amended, which imposes an additional inheritance tax necessary to take up the slack between the Pennsylvania normal inheritance tax and 80 percent of the Federal estate tax to which the Commonwealth is entitled by Federal law.

You state that Richard B. Mellon of Pittsburgh died on December 1, 1933; that his estate has paid to the Commonwealth normal transfer inheritance tax in…