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HomeMy WebLinkAbout96-00416 ... --- . -~-- ~ ., '..9 ........ ~ , , ' ~ .... 0 \ '""" CD .C"l a . 0 ... '" z - u.I , ~ 1/" ". I :;'1_1~-LII' L REV-1548 EX AFP (12-95* CO"MONWEALtH Of P[NNSVLVANIA DEPAAfKENf OF REVENUE BUREAU OF INDIVIDUAl tAXES . . DEP1. 2110601 ttAAAISBUAC, PI 11128'0601 NOTICE or 1NNERITANCE TAX APPRAISENENT, ALLOMANCE OR OISALLOMANCE or DEDUCTIONS, AND ASSCSSNENT or TAX ON JOINTLY IIELD OR TRUST ASSETS DATE 05-20-96 ESTATE OF DEBEVOISE MARTHA K DATE OF DEATH 1l-23-95 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 231-62-4829 ACN 96106087 ELIZABETH D STAZ 100 MT ALLEN DR MECHANICSBURG PA 17055 REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE. PA 17013 Anount Re..l U.d CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ R!fv:is4-a-Ex--AFP--iiif:9Si------------------------------------------------------------------------------------ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY MELD OR TRUST ASSETS DATE 05-20-96 ESTATE OF DEBEVOISE MARTHA K DATE OF DEATH 11-23-95 CUMBERLAND COUNTY FILE NO. S.s/D.C. NO. 231-62-4829 TAX RETURN WAS. (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION ACN 96106087 FINANCIAL INSTITUTION: DAUPHIN DEP BANK & TRUST CO ACCOUNT NO. 0010405364 TYPE OF ACCOUNT: () SAVINGS (Xl CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 12-14-92 Account Balance Percent Taxable X Amount Subject to Tax Debts and Deductions Taxab1a Amount Tax Rate X Tax Due .00 0.166 ,00 .00 .00 .06 .00 NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT. SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST (-) AMOUNT PAID TOTAL TAX CREDIT BALANCE OF TAX DUEl INTEREST AND PEN. I I TOTAL DUE I . IF PAID AFTER TillS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. . ( IF TOTAL DUE IS LESS TIIAN $1, NO PAYHENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CR', YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF TillS FORN FOR INSTRUCTIONS. J .00 .00 .00 .00 Fi" r", .... '~;ti liM 17 1'12 :10 elL Cur: , t ,)/\ PURPOSE OF NOTICE: To fulfill thl requlr...ntl of Slctlon 2)40 of the Inheritance and [.tat. Tax Act, Act lZ of 1991. (12 P.S. S.ctlon 2140), PAVPt[NT: D.tach the top portion of thl, Hotlc. and lub.lt with your pay..nt to the Ragllt.r of Will_ printed on the r.un.. side. ._ Haka check or .anew ord.r payable to: RECISTER OF WILLS, ACENT. All PIV.entl recalved shall flr.t b. applied to any lnt.r..t which .ay bl dUI, with any r..alndar applied to thl ta.. REFUND eeA); A r.fund of . tl. credit. which wa. not r.qua.tld on thl tax r.turn, ..y bl raquI.tld by coaplatlng an ~Appllc.tlon for R.fund of Pennsylvania Inherltancl and E,t.t, Tax" (AEY.1313). Application. are avallabl, at thl OffiCI of the Rlgllt.r of Wills, any of the 23 Revenue District Offlc.s or by calling the .peclal 24.hour an.werlng service ~ers for for.. ord.rlng: In P.nnsylvanla 1.8DD.]62.2D~D, out. Ide P.nnsylvanla and within local HarriSburg area Cl11) 781-8D94, TDDI (111) 772.2252 (Hearing I.palred Only). OBJECTIONS: Any party In Int.rest not .atlsfl.d with the apprals...nt, allowanc. or dl.allowance of d.ductlons or as......nt of ta. (Including discount or Int.re.i) a. shown on this Hotlce .ay obj.ct within sl.ty (60) day. of r.c.lpt of thl. Notice by: --wrltt.n prot.st to the PA D.part..nt of R.v.nu., Board of Appeals, D.pt. l81D21, Harrisburg, PA 17128-1021. OR ....lactlng to have the .att.r detar.ln.d at the audit of the account of the p.rsonal r.pr.sentatlv., OR -.app.al to the Orphans' Court &D"IH. ISTRATlVE CORRECTIOHS: Factual .rror. dlscov.red on this a...s...nt .hould b. addr....d In writing to: PA D.part..nt of R.v.nu., Bur.au of Individual Ta..s, ATTH1 po.t A.s....ant R.v).w Unit, DEPT. l80601, Harrisburg, PA 17128-0601 Phone (717) 187-6505. s.. page ] of the bookl.t "In.tructlon. for Inh.rltanc. Ta. R.turn for a Re.ld.nt Dec.dent" CREV-ISOI) for an .xplanatlon of ad.lnl.tratlv.ly correctable .rror.. DISCOUNT: If any ta. due I. paid within thr.. e]) cal.ndar .onth. aft.r the d.c.d.nt'. d.ath. a five p.rc.nt ISX) dl.count of the ta. p.ld I. allow.d. PEHAl TV: The lSX ta. a8M..ty non.partlclpatlon penalty I. co.put.d on the total of the tax and Inter..t ..s....d, and not p.ld before January 18. 1996, the flr.t day aft.r the end of the ta. aan..ty p.rlod. Thl. non.partlclp.tlon p.nalty I. app.alable In the .aee .ann.r and In the the .a.. tl.e parlod a. you would appaal the ta. and Int.r..t that ha. b..n .......d .. Indlcat.d on thl. notice. INTEREST: Int.r..t I. charged b.glnnlng with first day of dellnqu.ncy, or nln. (9) .onth. and on. CI) day fro. the data of death, to the data of paye.nt. Tax.. which becae. d.l)nqu.nt b.for. January I, 1982 b.ar Int.r..t at the rat. of sl. (6X) p.rcant p.r annue calculat.d at a dally rate of .00016~. All ta... which b.ca.. d.llnquent on or after January I, 1982 will b.ar Int.re.t at a rate which will vary fro. c.landar yaar to cal.ndar year with that rat. announc.d by the PA D.p.rt.ant of R.v.nu.. The appllcabl. Inter..t rat.. for 1982 through 1996 ara: 1982 1985 1984 198~ 1986 "'Int.r..t 20X 16iC lliC \1. laiC I. calculat.d a. .000548 .aaous .000301 .000]56 .000214 folloWII Vaar Int.r..t Rate Dally Int.r..t Fl!lctor 1987 .. .000l41 19S8.1991 lliC .000301 1992 'X .OOGZ41 1993-1994 7X .000192 1995.199& .. .OOOlU Vear Int.r..t Rat. Dally tntare.t ractor INTEREST = DALANCE OF TAX UNPAID X NU"BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Hotlc. I..ued aft.r the t.. b.co... d.llnqu.nt wlll r.flect an Int.r..t c.lcul.tlon to flfte.n 115) d.y. beyond the data 0' the .......ant. If paye.nt I. ead. aft.r the lnt.r.st co.putatlon d.t. .hown on tha Hotlc., additional Inter..t au.t ba c.lculat.d. Ri.' I' .. 1.( Of' ~ .'L /lilY 17 r.1;' :'::0 CII' Cur, , ",," ,'~\ PURPOSE OF NOTICE. To fulfill the requlr..ents of Section 214D 0' the Inh.rltanc. and E.tat. 'a. Act, Act ZZ of 1991. C7l P.S. S.ctlon 2140 J. PAYMENT: aetach the top portion of thIs Notle. and sub.lt with your pay..nt to the Rlglst.r 0' Will, prInted on the r.v.,.. sid.. ~~ "aka chack Dr .oney order payable tot REGISTER OF WILLS, ACENT. All pay..nt. recalvld shall flr.t b. applied to any Int.r..t which .ay ba dul, with any r...lnd.r applied to the t... REFUND (eAl s A r.fund of . ta. cr.dlt, which wit not raqua.tad on the ta. r.turn, .ay ba raqul.tad by coaplatlng an RAppl1cat!on for A.fund 0' Pennsylvania Inheritance and Elt.t. r..M (REY~111S). Application. ar. available at thl Of,lcI of the Ragllt.r 0' Willi, any of the Z3 R.v.nue DI.trIct OffIc.. or by calling the .p.clal 24.hour an.w.rlng ..rvlc. nu.b.rs for 'or.. ord.rlngl In Pannlylvanla 1.800-!62-Z0S0, outlld. P.nn.ylvanla and within local HerrI.burg area (717) 787.8094, fOOl (717) 77Z-2ZSZ (H.arlng I.palr.d Only). OIJECfIOHS: Any party In Int.r..t not satl.fl.d with the .ppr.I....nt, .llowanc. or dl.allowanc. of d.ductlon. or .......ent of t.M (Including dl.count or lntar..t) .s .hown on thl. Notlc. ..y obJ.ct within .IMty (60) d.y. of r.c.lpt of thll Notlc. by: --wrltt.n prot..t to the PA O.p.rt..nt of R.v.nue, Board of App.als, O.pt. Z81021, Harrl.burg, PA 17128-1021, OR --.Iactlng to hava the ..ttar det.raln.d at the audit of the account of the p.r.on.1 r.pr..~tatlv., OR --app.al to the Orphan.' Court ADftIN- ISTRATIVE CORRECTIONS: F.ctual arror. dlscov.r.d on this ........nt should b. addr.I..d In wrIting tal PI O.p.rt.ant 0' R.v.nu., Bur.au of IndIvidual Tax.., AffN: Po.t A.I.....nt R.vlaw Unit, OEPT. Z80601, Harrl.burg, PI 17128-0601 Phone (717) 787.6505. S.. page ! of the bookl.t ~In.tructlonl for Inh.rltanca f.x R.turn for. Ralld.nt 08C.dant~ (REV-ISOl) for .n ..planatlon of adalnlltratlv.ly correctable .rrorl. DISCOUHT: If any ta. due II paid wIthin thr.. (3) calandar aonthl .ft.r the d.c.d.nt'l death, a five p.rc.nt (S~) dIscount of the ta. paId 1. aIlow.d. PENALTY: Th. ISX tax aane.ty non.partlclpatlon p.nalty II coltPut.d on the total of the tax and Int.re.t .......d, and not paId b.for. Janu.ry la, 1996, the fIrst day aft.r the .nd 0' the ta. .anelty periOd. fhls non.partlclpatIon pen.lty Is .pp.al.bl. In the .... .ann.r and In the the .a.. tl.. p.rlod .. you would app.al the tax and Intere.t that hal b..n .......d a. Indica tad on thl. notlc.. INTEREST: Int.ra.t I_ chargld b.glnnlng with flr.t day of dellnquancy,.or nine (9) .onth. and on. (I) day 'roe the d.t. of death, to the date of pay.ent. ,.x.. which baca.. d.llnquent b.for. January I, 198Z b.ar Int.re.t at the rat. of six (62) percant plr .nnua c.lculatad at . dally rat. of .000164. All t.x.. whIch b.e... dallnqu.nt on or aft.r January 1, 198Z will b.ar Int.r.st at . rat. which will vary fro. calandar yaar to calandar y.ar with that rat. announc.d by tha PA O.p.rt..nt of Ravenue. fh. applicable Int.ra.t rat.. for 1982 through 1996 ar.: Y..r Int.r..t Rat. Dally Intarut F.ctor V..r Int.r..t R.te Oally Int.re.t F.ctor 198Z Z02 .000548 1981 .~ .000247 1981 16;( .000418 1988.1991 11;( .000301 1984 In .000301 1992 .~ .000241 1985 l]~ .000356 199].1994 n .0001'Z 19116 1D~ .000274 1995-1996 .. .000Z41 --Interut II c.lculat.d a. follow.: INTEREST = BALANCE OF TAX UNPAID X NUnBER OF DAYS OELINQUENT X OAILY INTEREST FACTOR --Any Not Ie. Ilsued aft.r the t.x baeo.e. dellnquant will reflect 8M Int.r..t calculation to flft..n (IS) day I bayond the date of the ........nt. If pay..nt I. ..d. aftar the Int.r..t co.putatlon date shown on the Notlc., additional Int.r..t aust be calcul.t.d.