HomeMy WebLinkAbout04-0415BUREAU OF INDIVIDUAL TAXES
ZNHERTTANCE TAX DZVTSION
DEPT. 280601
HARRTSBURG) PA 171Z8-060!
JOHN
9 CEDAR CLIFF DR
CAHP HILL
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT. ALLONANCE OR DISALLONANCE
OF DEDUCTION~, AND ASSESSNENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
H KLINGLER SR
PA
RE¥-1;48 EX &FP
DATE 04-26-2004
ESTATE OF KLINGLER WINIFRED
DATE OF DEATH 05-16-2905.,, o ,/
FILE NUHBER c~ 't~/~7':
· '~:OUNTY CUHBERLAND
· ~$SN/DC 196-14-1428
ACN 05119427
I Amoun'l: Rem.J.'l:'l:ed
HAKE CHECK PAYABLE AND REHIT PAYHENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~'- RETAIN LONER PORTION FOR YOUR RECORDS *~
REV-1548 EX AFP (01-03}
NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTTONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 04-26-2004
ESTATE OF KLINGLER
NINIFRED A DATE OF DEATH 05-16-2005 COUNTY CUHBERLAND
FILE NO. S.S/D.C. NO. 196-14-1428 ACN 05119427
TAX RETURN NAS: (X) ACCEPTED AS FILED ¢ ) CHANGED
JOINT OR TRUST ASSET ZNFORHATION
FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICES ACCOUNT NO. 0051889668
TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIHE CERTIFICATE
DATE ESTABLISHED 11-28-1979
Account Balance 14,132.26
Percent Taxable X 0.500
Amount Subject to Tax 7,066.15
Debts and Deductions - .00
Taxable Amount 7,066.15
Tax Rate X .15
Tax Due 1,059.92
TAX CRED'rTS:
NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUSHIT THE
UPPER PORTION OF THIS NOTICE
NITH YOUR TAX PAYHENT TO THE
REGISTER OF HILLS AT THE
ABOVE ADDRESS. HAKE CHECK
OR HONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
PAYHENT RECEIPT DISCOUNT (+) AHOUNT PAID
DATE NUHBER INTEREST/PEN PAID
INTEREST IS CHARGED THROUGH 05-04-Z004
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORH
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
TF PAID AFTER THTS DATE, SEE REVERSE FOR CALCULATION OF ADDTTTONAL TNTEREST.
( IF TOTAL DUE TS LESS THAN $1, NO PAYHENT TS RE~UTRED.
ZF TOTAL DUE IS REFLECTED AS A "CRED:[T' [ CR), YOU HAY BE DUE A REFUND.
SEE REVERSE STDE OF THTS FORN FOR INSTRUCTTONS.
.00
1,059.92
16.75
1,076.67
PURPOSE OF
NOT[CE:
To fulfill the requireeanta of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (71 P.S.
Section
PAYNENT:
REFUND (CR):
OBJECTIONS:
ADH/N-
ISTRATIVE
CORRECTIONS:
OISCQpNT:
PENALTY:
INTEREST:
Detach the top portion of this Notice and submit mith your payment to the Register cf Nills printed on the
reverse side.
-- Hake check or money order payable to: REGISTER OF gILLS, AGENT.
A refund of a tax credit, which Nas not requested on tho tax return, may be requested by completing an "Application
for Refund of Pannsylvania Inheritance and Estate Tax" (REV-1313)o Applications are avaiIabla at tha Office of
the Register of Nills, any of the 13 Revenue District Offices or by calling the special Z4-hour enamoring service
for forms ordering: 1-800-361-Z050; services for taxpayers mith special hearing and or speaking needs:
1-800-447-3010 (TT only).
Any party in interest not satisfied aith the appraisement, allowance, or disallowance of deductions or assessment
of tax (including discount or interest) as sheen on this Notice may object aithin sixty (60) days of receipt of
this Notice by:
--aritten protest to the PA Department of Revenue, Board of Appeals, Dept. ZBIOZ1, Harrisburg, PA 17118-1011, OR
--electing to have the matter determined at tha audit of the account of the personal representativa, OR
--appeal to the Orphans' Court
Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, DEPT. 180601, Harrisburg, PA 17128-0601
Phone (717) 787-6505. Sea page S of the booklet "Instructions for Inheritanca 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 decedant's death, a five percent (51)
discount of the tax paid is allamed.
The ISZ tax amnesty 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 amnesty period. This non-participation
penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning mith first day of delinquency, or nine (9) months and one (1) day
free the date of death, to tho date of payment. Taxes ahich became delinquent before January 1, 1961
bear interest at the rate of six (61) percent per annum calculatad at a daily rate of .000164.
All taxes ahich became delinquent on or after January 1, 1981 will bear interest at a rate ahich will vary from
colander year to calendar year aith that rata announced by the PA Department of Revenue. The applicable
interest rates for 1982 through 2004 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 201 .000548 1988-1991 111 .000301 2001 91 .000247
1983 16X .000438 199Z 9Z .000147 2002 61 .000219
1984 111 .000301 1993-1994 71 .000192 2003 51 .000137
1985 131 .000356 1995-1998 91 .000241 2004 42 .000110
1966 IOZ .000174 1999 7Z .000192
1987 91 .000Z47 ZOO0 81 .OOOZ19
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued aftar tha 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 tho
Notice, additional interest oust be calculated.