HomeMy WebLinkAbout04-24-07
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAx~CORDED OFFICE OF INHERITANCE TAX
:~~~T~::;~OrAX DIVISION REGISTER OF Vll[ LS STATEMENT OF ACCOUNT
HARRISBURG PA 171Z8-0601
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REV-1607 EX AFP (03-05)
1006 APR 24 PH 4: 24
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
04-17-2006
CASSARO
07-02-2001
21 06-0053
CUMBERLAND
101
Allount Rellitted
MARY
A
CLERK OF
ORPHAN/S COURT
JAMES D FLowEkJMBERLA,ND CO" PA
SAIDIS ETAL
26 W HIGH ST
CARLISLE PA 17013
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, subllit the upper portion of this forll with your tax paYllent.
CUT ALONG THIS LINE
--+ RETAIN LOWER PORTION FOR YOUR RECORDS +--
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REV-1607 EX AFP (03-05)
... INHERITANCE TAX STATEMENT OF ACCOUNT KKK
ESTATE OF CASSARO MARY A FILE NO.21 06-0053 ACN 101 DATE 04-17-2006
THIS STATEHENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAHED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYHENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 03-20-2006
PRINCIPAL TAX DUE: 565.64
PAYMENTS (TAX CREDITS):
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
01-18-2006 CD006225 .00 515.55
03-21-2006 CD006456 107.22- 157.42
TOTAL TAX CREDIT 565.75
BALANCE OF TAX DUE .1lCR
INTEREST AND PEN. .00
. IF PAID AFTER THIS DATE, SEE REVERSE TOTAL DUE .1lCR
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
( IF TOTAL DUE IS LESS THAN $1,
NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR),
YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. )
o
PAYMENT:
Detach the tap partian af this Notice end su~it with yaur paYMent Bade payable ta the naMe and address
printed an the reverse side.
If paYBent if far a RESIDENT DECEDENT, Bake check ar Baney order payable ta:
Register of WUIs, Agent
If paYMent if for a NON-RESIDENT DECEDENT, make check or money order payable to:
Commonwealth ofPennl)'tvania
Failure ta pay the tax, interest, and penalty due Bay result in the filing af a lien af recard in the
appropriate caunty, ar the issuance af an Orphan's Court citation.
REFUND (CR): A refund of a tax credit, which was nat requested an the Tax Return, Bay be requested by cOBpleting an
"Applicatian for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available
online at www.revenue.state.pa.us. anY Register of Wills ar Revenue District Office, or frOB the DepartBent's
Z4-hour answering service for fo~s orders: 1-800-36Z-Z050; services far taxpayers with special hearing and/or
speaking needs: 1-800-447-30Z0 (TT only),
REPLY TO: Questions regarding errors contained an this notice should be addressed ta: PA DepartBent of Revenue, Bureau
af Individual Taxes, ATTN: Past AssesSlent Review Unit, P.O. Bax Z80601, Harrisburg, PA 171Z8-0601, phane
(717) 787-6505.
DISCOUNT:
If any tax due is paid within three (3) calendar Bonths after the decedent's death, a five percent (5X) discount
of the tax paid is allowed.
PENALTY:
The 15X tax aBnesty non-participation penalty is caBputed an the tatal af the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tex aBnesty period.
Interest is charged beginning with first dey of delinquency, or nine (9) Bonths and one (1) day frOB the date af
death, ta the date af pay..nt. Taxes which becaBe delinquent befare January I, 198Z bear interest at the rate of
six (6X) percent per annu. calculated at a dailY rate af .000164. All taxes which becaBe delinquent an and after
January I, 198Z will bear interest at a rate which will vary fraB calendar year ta calendar year with that rate
annaunced by the PA DepartBent af Revenua. The applicable interest rates far 198Z through Z006 are:
Interest DeilY
INTEREST:
Yeer Rete Fectar
198Z ZOiC .000548
1983 16iC .000438
1984 11;( .000301
1985 13;( .000356
1986 10iC .000Z74
1987 9iC .000Z47
--Interest is calculated as fallows:
Interest Daily Interast Daily
Year Rate Factor Year Rate Factar
1988-1991 llX ,000301 ZOOl 9;( ,OOOZ47
199Z 9X .000Z47 ZOOZ 6X .000164
1993-1994 n .000192 2003 57- .000137
1995-1998 9X .000Z47 Z004 4;( .000110
1999 n .00019Z Z005 57- .000137
ZOOO 8;( .000Z19 Z006 n .00019Z
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Natice issued after the tax becaBes delinquent will reflect an interest calculation ta fiftBBn (15) days
beyand the date of the aSSBssBent. If paYBent is Bade after the interest cOBPutation date shown on the
Notice, additional interest must be calculated.
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