HomeMy WebLinkAbout96-00440
PURPOSE or
NOflCEI
PAVHEHT I
REFUND ICR)I
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To fulfill the r.qulr..ents of S.ctlon 211t0 of thu Inherltanu IInd Estatu Tall Act. Act ZZ of P.lJl. 172 P.S.
S.ction 2140).
Detach the top portion of this Notice IInd sub. it with your pay..nt to tho Aeglster of Wills printed on tho
r.v.rs. .Id..
.. Hake check or .on.y ord.r payablo to: REGiStER Of WILLS, AGENI.
All pay.ent. rec.lv.d .hall first be appll.d to any Intor..t which AllY b. duo, with any r..ainder appll.d to the taM.
A rofund of II tall cr.dit. which was not requested on tho tall return, .ay be r.qu.st.d by co.plllllng IIn "Application
for Refund of P.Mulvanla Inheritance IInd Estato Tall" tREV-UIl). Applications are e"allftble at the Office of
the Register of Wills, MY of tho 23 R.venue District Offices or by callinG the .peclal 24-hour answ.rlng .ervIce
nueb.r. for for.. ord.rlng: In P.nn.ylvanla 1.800-362-2050. outside P.Msylvanla and within local
Harrisburg ar.a 1717) 787-8094. TOOl 1111) nZ-ZZ5Z OlQllrlng I.palr.d Only..
OBJECT IONS I Any party In Int.r..t not .atlsfled with the appralsee.nt, allowance or dIsallowanCA of d.ductlon. or ass..s..nt
of tax (Including discount or Int.r.stl as shown on thl. Notlc. .ay obj.ct within .IMty (601 day. of rec.lpt of
this Notlc. by:
.-wrltt." protest to tho PA aepart..nt of A.venu.. 1I01lr~ of App.als. a.pl. zalOZ1, Harrisburg, PA 17IZ8-1021. OR
"el.ctlng to halO" the .att.r d.ter.lned at tho audit of tho account of tho personal representatlv., OR
.-app.al to the Orphan.' Court
AOKIN-
ISTRAnvE
CORRECTIONS:
DISCOUNT:
PENAL TV I
INTEREST I
Factual error. dl.cov.red on this 1l1......nt should be eddr.ss.d In writing to: PI, aepart..nt of R.venu.,
Bur.au of Individual Tall.', AIIN: Post A....s..nt R.vl.w Unit, OEPT. 280601, Harrl.burg, PI, 17128.0601
Phon. (717) 787.6505. S.e page 3 of the bookl.t "Instructions for Inh.rltanc. Tall R.turn for a R..ld.nt
O.c.d.nt" tREY-IS01) for an ..planation of nd.lnlstratlvely corr.ctabl. errors.
If any tax dug Is paid within thr.. (31 cal.ndar _onths aft.r th. dec.d.nt's d.ath, a five p.rc.nt 15;<:)
dl.count of the tax paid I. allow.d.
The 15% tax a.n.sty non-participation p.nalty Is co.put.d On th. total of the tax and Int.r.st a..e...d, and not
paid before January 18, 1996, the first day aft.r the .nd of the tax a.ne.ty p.rtod. This non-participation
p.nalty 1. app.alable In the sa.e .lInner and In the the sa.. tl.. periOd as you would appeal the tall and Int.r..t
that has b..n a......d a. Indicat.d on this notice.
Int.r.st I. charg.d b.glnnlng with flr.t day of delinquency, or nine (9) ~onth. and on. (I) day
fro. th. date of d.ath, to th. date of pay~.nt. h'llU which b.ca.e d.llnqu.nt b.for. Januery I, 1932
boar Int.rut at the rat. of six (6;0 p.rc.nt p.r nnnu. calculnt.d lit a dally rate of .000164.
All tall.' which b.c".e d.llnqu.nt on or after Janunry I, 1982 will b.ar Int.rut at n rat. which will vllry fro.
cal.ndar y.ar to cal.ndar y.nr wlth thRt rate announc.d by th. PI, DQPllrt~.nt of A.v.nu.. Th. appllcabl.
Int.r.st rat.. for 1982 through 199& are I
Year Inter..t Rate Dally Intor..t Factor V.ar Inter.st $late Dally Interut Fllctor
193Z lOX ,000548 1'187 9% .00OZ47
1983 16% .000433 1983'llJ91 IlX .000301
19&4 11% .000301 1992 9% .000241
1985 13% .000356 1991-PJ94 7% .000192
1986 10% .000214 1995-1996 9% .000247
ulnt.rest is cnlculat.d .. follOWl1
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
..Any Notlc. Issu.d afler the tllJC b.co... dellnquont will tofl.ct IIn Inter.lt calculation to flft..n (151 days
b.yond the date of th. auuseent. If pIIYIII.nt Is Mde IIft.r the Int.rest coeput.tlon date shown on th.
Notln. addltlonal Int.rnt .u.t b. calculet.d.