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COM~~~:~~~~~T O~FP~:~~~b~ANIA ;t}-O 1_ 'D*
NOTICE OF INHERITANCE TAX
APPRAISE"ENT~ ALLOMANCE OR DISALLOMANCE
OF DEDUCTION~J AND ASSESS"ENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS REV-1548 EX AFP m-Dal
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
'I,:
'..Ii
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
:>jjSN/DC
ACN
06-25-2001
SlAGENWEIT
11-22-2000
CUMBERLAND
174-16-8284
01105137
Allount Relli tted
ANDREW
H
MARY A WIllARD
PO BOX 2015
241 MESSIAH VlG
MECHANICSBURG
f"',
, I
PA 1705~'
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WIllS
CUMBERLAND CO COURT HOUSE
CARlISlEJ PA 17013
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
RE-v:i5~8-E3f-AFii-fi2-:o0)----------------------------------------------------------------------------________
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 06-25-2001
ESTATE OF SlAGENWEIT
ANDREW
H DATE OF DEATH 11-22-2000
COUNTY
CUMBERLAND
FILE NO. S.S/D.C. NO. 174-16-8284
TAX RETURN WAS: (X) ACCEPTED AS FILED () CHANGED
JOINT OR TRUST ASSET INFORMATION
ACN
01105137
FINANCIAL INSTITUTION: PNC BANK
ACCOUNT NO.
31100175894
TYPE OF ACCOUNT:
DATE ESTABLISHED
( ) SAVINGS ( ) CHECKING ( ) TRUST (X> TIME CERTIFICATE
01-03-2000
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
X
6,330.79
0.166
1,055.15
4,544.00
.00
.45
.00
NOTE: TO INSURE PROPER CREDIT TO
YOUR ACCOUNTJ 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."
X
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX CREDIT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
* IF PAID AFTER THIS DATEJ SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. *
( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT 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. )
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the require.ents of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 9140).
Detach the top portion of this Notice and su~it with your pay~nt to the Register of Wills printed on the
reverse side.
__ Make check or .oney order payable to: REGISTER OF WILLS, AGENT.
A refund of a tax credit, which was not requested on the tax return, .ay be requested by c~p1eting an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of
the Register of Wills, any of the 23 Revenue District Offices or by calling the special 24-hour answering service
for for.s ordering: 1-800-362-2050; services for taxpayers with special hearing and or speaking needs:
1-800-447-3020 (TT only).
Any party in interest not satisfied with the appraise.ent, allowance, or disallowance of deductions or assess.ent
of tax (including discount or interest) as shown on this Notice .ay object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Depart.ent of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, OR
--electing to have the .atter deter.ined at the audit of the account of the personal representative, OR
--appeal to the Orphans' Court
Factual errors discovered on this assess.ent should be addressed in writing to: PA Depart.ent of Revenue,
Bureau of Individual Taxes, ATTN: Post Assess.ent Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of ad.inistrativelY correctable errors.
If any tax due is paid within three (3) calendar .onths after the decedent's death, a five percent (570)
discount of the tax paid is allowed.
The 1570 tax a.nesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax a.nesty period. This non-participation
penalty is appealable in the sa.e .anner and in the the sa.e ti.e period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day
fro. the date of death, to the date of pay.ent. Taxes which beca~ delinquent before January I, 1982
bear interest at the rate of six (670) percent per annUM calculated at a daily rate of .000164.
All taxes which beca.e delinquent on or after January I, 1982 will bear interest at a rate which will vary from
calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable
interest rates for 1982 through 2001 are:
Year Interest Rate DailY Interest Factor Year Interest Rate DailY Interest Factor
1982 2070 .000548 1992 970 .000247
1983 1670 .000438 1993-1994 770 .000192
1984 1170 .000301 1995-1998 970 .000247
1985 1370 .000356 1999 770 .000192
1986 lOX .000274 2000 870 .000219
1987 970 .000247 2001 970 .000247
1988-1991 1170 .000301
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax beco.es delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assess.ent. If pay.ent is made after the interest computation date shown on the
Notice, additional interest Must be calculated.