HomeMy WebLinkAbout02-0050BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG) PA 171Z8-0601
J HAXTON
227 N 17TH ST
CAHP HILL
COHHONWEALT~ OF PENNSYLVANZA
NOTICE OF INHERITANCE TAX
APPRAISENENT. ALLONANCE OR DISALLONANCE
, OF DEDUCTIONS, AND ASSESSNENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
REV-15~8 EX AFP (12-00)
Recorded-Offic~ ]~TE 01 - 14- Z 00 Z
Register of WiIIESTATE OF HAXTON
DATE OF DEATH 08-15-Z000
FZLE NUHBER - 5'"'0
CUN~ERLAND
195-12-9408
01157654
Amoun~ Rem/~ed
JOHN C
ACN
PA 17011 CJefk~*O~l:.~!!G7¢~-~ Court
Cumberland Co., PA
HAKE CHECK PAYABLE AND REHIT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
CUT ALONG THXS LXNE ~ RETAIN LOWER PORTION FOR YOUR RECORDS .4
REV-X548 EX AFP (12-00)
NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 01-14-2002
ESTATE OF HAXTON JOHN C DATE OF DEATH 08-15-2000 COUNTY CUHBERLAND.
FILE NO. S.S/D.Ci NO. 195-12-9408 ACN 01157654
TAX RETURN WAS: eX) ACCEPTED AS FILED ¢ ) CHANGED
dOZNT OR TRUST ASSET ZNFORHATXON
FINANCIAL INSTITUTION: ALLF[RST BANK ACCOUNT NO. 0058571087
TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ¢ ) TRUST C ) T[HE CERTIFICATE
DATE ESTABLISHED 08-Z8-1964
Account Balancet/ 5,085.61
Percent Taxable ~ 0.500
Amount Subject Tax 1,541.81
Debts and Deductions - .00
TaxabZe Amount 1,541.81
Tax Rate ~ .00
Tax Due .00
NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBH[T THE
UPPER PORT[ON OF THIS NOTICE
WITH YOUR TAX PAYHENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. HAKE'CHECK
OR HONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:'
PAYHENT RECETPT DTSCOUNT (+) AHOUNT PAID
DATE NUHBER [NTEREST/PEN PATD (-)
TOTAL TAX CREDIT
BALANCE OF TAX DUE
ZNTEREST AND PEN.
TOTAL DUE
IF' PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REgUIRED.
ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT" (CR), YOU NAY BE DUE A REFUND.
SEE REVERSE SZDE OF THIS FORN FOR INSTRUCTIONS. )
.00
.00
.00
.00
PURPOSE OF
NOTICE:
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADNIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To ~ulfi11 the requirements of Section Z140 of the Inheritance and Estate Tax Act, Act 23 of ZOO0. (7Z P.S.
Section 91q0).
Detach the top portion of this Notlce and submit ~it~. y~ur payment to the Register of Nills printed on the
reverse side.
-- Make check er money order peya.ble to: REGISTER OF NILLS) AGENT.
A refund of a tax credit, mhich mas not requested on the tax return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritanee and Estate Tax" (REV-1313). Applications are available at the Office of
the Register of Hills, any of the Z3 Revenue District Offices or by calling the spec!al Zq-hour answering service
for forms ordering: 1-800-36Z-20S0~ services for taxpayers eith special hearing and or speaking needs:
1-800-fi47-30ZO (TT only).
Any party in interest not satisfied ~ith the appraisement, allowance, or disallouance of deductions ar 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 Department of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 1712B-lOZ1, OR
--electing to have the matter determined at the audit of the account ~f the personal representative, OR
--appeal to the Orphans' Court
Factual errors dis'covered on this*assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. Z80601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. Se& page S of the booklet "Instructions for Inheritance Tax Return for a Resident ·
Decedent" (REV-1501) for an explanation of administratively correctable errors.
If any tax due is paid within three (3) calendar months after the dacedent's death, a five percent
discount of the tax paid is allo~ed.
The 1SI tax amnesty non-participation penalty is computed on the total, of the tax and interest assessed, and net
paidbefora January 18, 1996, the first day after the end of the tax amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you ~obld 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 (93 months a~d one (13 day
from the date of death, to the date of payment. Taxes which became delinquent before January 1, 198Z
bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .O0016q;
All taxes which became delinquent on or after January 1, 198Z will bear interest at a rate ehlch ~ill vary from
calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable
interest rates for 1982 through ZOOZ are:
Year Interest Rate Daily Interest Factor
198z z0z ' ' .000s~8
1983 16Z .000~38
1984 llZ .DO0301
1985 13Z .000356
1986 1gl
1987 9Z .000Z47
1988-1991 11Z .000301
--Interest is calculated es follows:
Year Interest Rate Daily Interest Factor
199Z 9Z .000Z47
1993-199q 7Z .O0019Z
1995-1998 92 .OOOZq7
1999 7Z .OOOl~Z
ZOOO 8Z .O00Z19
2001 9Z .O00Zq7
2002' 6Z .O0016q -
INTEREST. = BALANCE'OF TAX UNPAID. X' NUNBER OF DAYS'DELTNQUENT X DALLY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must be calculated. '*" -: