HomeMy WebLinkAbout96-00626
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pURPOSE Of
MOllCE I
To 'ul'lll the requlre.ent. 01 Section 2140 01 the Inheritance and E.t.te TaM Act, Act 22 of 1991. 172 P.S.
s.ctlon 2140).
PAMNTI
Detach the tap portion of this Notice and .ub.lt with your pay.ent to the Regl.ter of Will. prlnt.d an the
rever.. .Id..
._ "ake ch.ck or .un.y ard.r payabie tal REGISTER OF WILLS, AGENT.
All payaent. rec.lved ahall Ilr.t b. applied to any Int.r..t whiCh .ay b. due, wlt.h any r..alnd.r appll.d to the t.M.
REFlItD eCA1:
A refund of . taM cr.dlt., which was not r.qu..t.d an the t.M r.turn, .ay b. r.qu..t.d by co.pl.tlng an "Appllc.t.lon
'or R.fund of p.nn.ylvanl. Inh.rltance and E.t..t. T.M" (REV-1StS). Application. .r. .vallabl. at the Office of
the R.gl.t.r of Will., .ny of the 23 R.v.nu. DI.trlct Offlc.. or by calling the .peclal 24-hour an.w.rlng ..rvlc.
nuab.r. lor far.' orderlngl In P.nnlylvanla 1-800-36Z-Z050, autlld. Penn,Ylv.nla and within local
Harrl.burg .r.a (717) 787-B094, TOOl (717) 77Z.Z25Z IH.arlng 1.pair.d Only).
OBJECTIONS: Any party In Int..r..t not .atl.fl.d with the .ppr.I....nt, allowanca or dl.allowanca of d.ductlon. or ........nt
of t._ I Including dl.count or Int.re.tl a. .hown on thl. Notlc. .ay obJ.ct within .I_ty (60) day' of r.c.lpt. of
this Notlca by:
-.wrltt.en prot..t to the PA D.part..nt of R.venu., Board of App.all, D.pt. 281021, Harrl.burg, PA 171Z8-10Z1, OR
.-.I.ctlng to have t.h. aaU.r d.t.raln.d at t.h. audit of the account of the p.rsonal repres.ntativ., OR
-.app.al to the Orphan.' Court
AD"IN-
ISTRA TIYE
CORRECTIONS I
Factual .rror. dl.cov.r.d an thl. ........nt. .hould b. addr....d In writing tal PA D.part..nt of R.v.nu.,
BureaU of Individual Ta_." ATTN: po.t AI......nt. R.vl.w Unit, DEPT. Z8060l, Harrl.burg, PA 17128.0601
Phon. (717) 787-6505. 5.. page 3 of the booklet "Instructions lor Inherlt.ance Tax Return far a Re.ldent
Dec.dent." IREY.1S01) far .n .xplanatlon of ad.lnl.tratlvelY corr.ctable .rror..
DISCOUHTl
If any tax dug II p.ld within thr.. IS>> calendar aonthl after the d.c.d.ntt. d.ath, . flv. p.rcant (5%)
dllcount of the tax p.ld I. a110w.d.
PENALTY:
Th. 15% t.a_ aan..ty non-participation p.nalt.y I. coeput.d an the total of the tax .nd Int.re.t .......d, and not.
paid b.for. January t8, 1996, the flr.t day aft.r the and of the ta_ ..n..ty p.rlod. Thl. non-partlclp.tlon
p.nalty I. appeal.bl. In the .... aann.r and In the the .a.e tl.. p.rlod a. you would app.al the ta_ and Int.r..t
t.h.t ha. b..n .......d a. Indicated on thl. n~tlc..
INTEREST:
Int.r..t I. ch.rg.d b.glnnlng with flr.t day of dellnqu.ncy, or nine (9) eonth. and on. (11 day
fro. the date of death, to t.h. data of pay.ent.. T.... which b.ca.e dellnqu.nt b.for. January 1, 1982
b.ar Inter..t at the rat.e of .Ix 16~) perc.nt p.r annua calculat.d at a dally r.t. of .000164.
All t.a_.. which becaae d.llnquent on or alt.r January 1, 198Z will bear Int.er..t .t. . rate which will vary fro.
calendar year t.o calendar year with that rat. announced by the PA D.partaent of Revenu.. The appllcabl'
Inter..t r.te. for 198Z through 1996 .rel
Ve.r Int.rut Rata Dally Int.rest Factor V.ar Int.rnt Rate Dally lnterut Factor
198Z ZOX .000548 1987 'X .000Zlt7
198] 16% .000438 1988-1991 11~ .000SDl
1984 11% .000301 199Z 'X .0OOZlt7
1985 13X .000356 1993.1994 n .000192
1986 lax .000274 1995.1996 'X ,OOOi!lt7
.-Intarnt Is calculated .. follows:
INTEREST = BALANCE OF TAX UNPAID X NUnDER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
.-Any Notlc. I..ued .ftar the tax beco.e, dellnqu.nt will r.flect an Intere.t. calculation to fifteen (15) day.
b.Yond the date of the a......ant. If pay8ant 1. aado aft.r the Int.r..t co.putatlon data shown on the
Notlc., additional Internt 1IU.t. b. calculat.d.