HomeMy WebLinkAbout02-0032BUREAU OF INDIVIDUAL TAXES
INHERTTANCE TAX DIVISION
DEPT. Z80601
HARRTSDURG, PA 17128-0601
DAVID HINES
60 REBECCA DR
YORK HAVEN
Cumbedanci ....
'L,., .... PA
COMMON#EALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT. ALLONANCE OR DISALLONANCE
OF DEDUCTIONS, AND ASSESSMENT OF TAX ON ,
JOINTLY HELD OR TRUST ASSETS
Recorded C.~ffice of DATE · OZ-Z8-ZOOZ
Register ~,' ~[~e ESTATE OF ' HINES MARGARET D
~,~ ~¢,,1~ DATE OF DEATH 09-0q-2001
FILE NUMBER 21 02-005Z
COUNTY CUMBERLAND
'02 FEB 19 A8:4~SSN/Dc ~5~-SZ-891~
ACN 020017~
Amoun~ Remi~ed I
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
REV-1G48 EX AFP (L~-OO)
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
~-:~-~-~-~p~--f~=-~- ........................ ~ ..........................................................
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 02-18-2002
ESTATE OF HINES
MARGARET D DATE OF DEATH 09-0q-2001 COUNTY CUMBERLAND
FILE NO. 21 02-0032 S.S/D.C. NO. q5q-3Z-891q ACN OZOO17q3
TAX RETURN WAS': eX) ACCEPTED AS FILED ( ) CHANGED
dOZNT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PNC BANK ACCOUNT NO. 51qoozg019
TYPE OF ACCOUNT: C ) SAVINGS C ~ CHECKING C ) TRUST C ) TIME CERTIFICATE
DATE ESTABLISHED 02-01-1975
Account Balance 1,Dq3.q8
Percent Taxable X 0.500
Amount Subject to Tax 771.7q
Debts and Deductions - 3,037.qq
Taxable Amount .00
Tax Rate X .q5
*Tax Due .00
TAX CREDTTS:
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."
PAYMENT RECEIPT DISCOUNT C+)
DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID
TOTAL TAX CREDIT I'
I
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
TF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDTTIONAL INTEREST. N
IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REIIUZRED.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THTS FORM FOR INSTRUCTTONS. }
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PURPOSE OF
NOTICE=
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADHIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PEHALTY:
INTEREST:
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of ZOOO. (72 P.S.
Section 9140).
Detach the top portion of this Notice and submit eith your payment to the Register of Hills printed an the
reverse side.
-- Hake check or money order payable to: REGISTER OF NILLS, AGENT.
A refund of a tax credit, mhich was not requested on the tax return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-ISIS). Applications are available at the Office of
the Register of Hills, any of the Z$ Revenue District Offices or by calling the special 24-hour answering service
for forms ordering: 1-800-$62-20S0; services for taxpayers with special hearing and or speaking needs:
1-800-447-$020 (TT only).
Any party in interest not satisfied eith the appraisement, allowance, or disallamance of deductions or assessment
of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of
this Notice by: * ·
--~ritten protest to the PA Dap~rtaent of Revenue, Board Of Appeals, Dept. 281021, Harrisburg, PA 17128~I021, OR
--electing to have the matter determined at the audit of the account of the peFsanal ~epresentative~ OR
--appeal to the Orphans' Court
Factual errors discovered on this assessment should be addressed in mriting to: PA*Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 280601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. See page S of the bamklet "Instructions for Inheritance .Tax Return for a Resident
Decedent" (REV-lBO1) for an explanation of admin]stretively correctable errors.
If any tax due is paid within three ($) calendar months after the decedent's death, a five percent (52)
discount of the tax paid is allowed.
The 1SI tax aenest~ 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 tho tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same tieB period as you would appeal the tax a~.d interest
that has been assessed as indicated on this notice.
Interest is charged beginning eith first day af delinquency, or nine (9) months and one (1) day
free the date of death, to the date of payment. Taxes ehich became delinquent before January 1, 1982
bear interest at the rate of six (62) percent per annum calculatad.at a daily rate of .000164.
All taxes which became delinquent on ar after January 1, 1982 will bear interest et a rate which will vary from
calendar year to calendar year with that rate announced by tho PA Department of Revenue. The applicable
· interest rates for 1982 through 2002 are:
Year Interest Rate Daily Interest Factor Year Interest Rate
1982 2~Z .000548 1992 92
1983 162 .000438 1993-1994 72
1984 112 .goos01 1995-1998 92
1985 132 .000356 1999 ?Z
1986 102 .000274 2000 BZ
1987 92 .000247 2001 92
1988-1991 112 .000301 2002 .... 62
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID
Daily Interest Factor .
.000247
.000192
.000247
.000192
.000219
.000247
.000164
X NUliBER OF DAYS D~-LZNqUENT X DAZLY ZNTEREST FACTOR
--Any Notice issued after tho tax becomes delinquent will reflect an interest calculation to fifteen (lS) days
beyond the dateof the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated. ..