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Home My WebLink About02-1145CONMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BIsREAU OF INDIVIDUAL iAXES DEPT. 280601 HARRISBURG, PA 17128-0601 INFORMATION NOTICE FILE N0. 21. O ~" < < ~~ AND ACN 02152287 TAXPAYER RESPONSE REV-1545 E% ~FP f09-00) DATE 12-12-2002 EST. OF MARY E BOWERS S.S. N0. 203-10-7769 DATE OF DEATH 07-10-2002 COUNTY CUMBERLAND TYPE OF ACCOUNT SAVINGS CHECKINr. TRUST r CERTIF. REMIT PAYMENT AND FORMS T0: PATRICIA A HEFFNER REGISTER OF WILLS 418 S ARCIi ST CUMBERLAND CO COURT HDUSE MECHANICSBURG PA 17055 CARLISLE, PA 17013 PNC BANK has provided the Department with the information listed below which has been used in calculating the potential tax due. Their records indicate that at the death of the above decedent, you were a joint owner/beneficiary of this account. If you feel this information is incorrect, please obtain written correction from the financial institution, attach a copy to this form and return it to the above address. This account is taxable in accordance with the Inheritance Tax Laws of the Commonwealth of Pennsylvania. Questions may be answered by calling iilil 7d7-8321. COMPLETE PART 1 BELOW ~( ~( * SEE REVERSE SIDE FOR FILING AND PAYMENT INSTRUCTIONS Account No. 5070040289 Date 04-10-1985 To insure proper credit to your account, two Established (21 copies of this notice must accompany ycur Account Balance 1 0 , 11 D . U 9 Payment to the Register of Wills. Make check payable to: "Register of Wills, Agent". Percent Taxable X 50.000 Anount Subject 'to Tax 5, 055 . D5 NOTE: If tax payments are made within three (3) months of the decedent's date of death, Tax Rate x . 045 You may deduct a 5% discount of the tax due. Potential Tax Due 227.48 Any inheritance tax due will become delinquent nine (91 months after the date of death. PART TAXPAYER RESPONSE 1 A.. ~ The above information and tax due is correct. 1. You may choose to remit payment to the Register of Wills with two copies of this notice to obtain CHECK a discount or avoid interest, or you may check box "A^ and return this notice to the Register of 0 N E Wills and an official assessment will be issued by the PA Department of Revenue. B L 0 CK ~ g, ~ The above asset has been or will be reported and tax 0 N L Y paid with the Pennsylvania Inheritance Tax return tc be filed by the decedent's representative. C. ® The above information is incorrect and/or ebts and deductian;iwere paid by you. You must complete PART 2^ and/or PART 3 slow. PART If you indicate a different tax rate, please state your a relationship to decedent: TAX RETURN - COMPUTATION OF TAX ON JOINTiTRUST ACCOUNTS `'# LINE 1. Date Established 1 `/ fly f fq~'S :::::::::: " ~`*{ts ::;::::: Account Balance 2_ f 0 /f(3, (7q "°"'~"`~`=~'''`°"' 3. Percent Taxable 3 X O €` 4. Anount Subject to Tax 4_ ~~~h~ O~ €! 5. Debts and Deductions 5 - 'L t a'1 • ~S6 `€~i?j€ 6. Anount Taxable 6 'L( 5t, aj p ""' 7. Tax Rate 7 X ~ ~ O~/~ "' € 8 . Tax Due g ~l Ei ~ $'.y €€€ °• !_; PART a DEBTS AND DEDUCTIONS CLAIMED DATE PAID PAYEE DESCRIPTION AMOUNT PAID S 'L12.o0 ov TOTAL (Enter on Line 5 S Under penalties of perjury, I declare that the facts I have reported above are true, correct and complete to the bast of ny knowledge and belief. _,~ HOME ( ) __ ~~.~:..;_~_ r'~(_~~%-~~:.~-' WORK C ) ~ /G rL- TAXPAYER SIGNATURF~ ~ TELEPHONE NUMBER p ( ~-~ (. ~~~ ~ ~ ~ ~' w ~ O' ~ ., x b C M ~ p ... co ~-. ~ "~ J O U p.:. ••. t t'.:~ p«. ~J I,~ ~ :"~ f :'.'s i..'+ _ ,:~ t `~. . ,. wZ k ,~~ ~_ Gi - ' C`i c, ~ r ~ ~.~~,~ ~., ~: r~.`' __,~~ ~~ \ ~~-/d ~ 9 COMMONWEALTH OF PENNSYLVANIA y BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISIDN DEPT. 280601 HARRISBURG, PA 17128-0601 NOTICE OF INHERITANCE TAX APPRAISEHENT ALLOWANCE OR DISALLONANCE OF DEDUCTION, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS REV-1548 E% AFP (R1-OS) DATE 03-03-2003 ESTATE OF BOWERS MARY E DATE OF DEATH 07-10-2002 FILE NUMBER 21 02-1145 COUNTY CUMBERLAND PATRICIA .A HEFFNER SSN/DC 203-10-7769 418 S ARCH ST ACN 02152287 MECHANICSBURG PA 17055 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE------- RETAIN LOWER PORTION FOR YOUR RECORDS ~ ------------------------ ------------------------------------------------------------------------------- REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 03-03-2003 ESTATE OF BOWERS MARY E DATE OF DEATH 07-10-2002 COUNTY CUMBERLAND FILE N0. 21 02-1:145 S.5/D.C. N0. 203-10-7769 ACN 02152287 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK ACCOUNT N0. 5070040289 TYPE OF ACCOUNT: ( ) SAVINGS ( ~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 04-10-1985 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: 10,110.09 X 0.500 5,055.05 - 2,903.55 2,151.50 X .45 96.82 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 T0: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID 12-16-2002 CD001964 .00 96.82 TOTAL TAX CREDIT 96.82 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( IF TOTAL DUE IS LESS THAN S1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A ''CREDIT'' ( CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE 01' THIS FORM FOR INSTRUCTIONS. ) PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this Notice and submit with your payment to the Register of Nills printed on the reverse side. -- Make check or money order payable to: REGISTER OF WILLS, AGENT. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax^ (REV-13137. Applications are available at the Office of the Register of Wills, any of the 23 Revenue District Offices or by calling the special 24-hcur answering service for forms ordering: 1-800-362-2050; services for taxpayers with special hearing and or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance, or disallowance 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: --written protest to the PA Department of Revenue, Board of Appeals, Dapt. 281021, Harrisburg, PA 17128-1021, OR --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: 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. 280601, Harrisburg, PA 17128-0601 Phone (7171 787-6505. See page 5 of the booklet ^Instructions for Inheritance Tax Return for a Resident Oecedent^ (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. PENALTY: The 15% 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: Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day frog the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 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 far 1982 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 1982 20% .000548 1987 9% .000247 1999 7% .000192 1983 16% .000438 1988-1991 11% .000301 2000 8% .OOD219 1984 11% .000301 1992 9% .000247 2001 9% .000247 1985 13% .000356 1993-1994 7% .000192 2002 6% .000164 1986 10% .000274 1995-1998 9% .000247 2003 5% .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY 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. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 280601 HARRISBURG, PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT REV-1162 EX111-96) N0. CD 001964 HEFFNER PATRIC:IA A 418 SOUTH ARCH STREET MECHANICSBURG, PA 17055 ACN ASSESSMENT AMOUNT CONTROL NUMBER fold ESTATE INFORMATION: ssN: 2oa-io-7~6s FILE NUMBER: 2102-1 145 DECEDENT NAME: BOWERS MARY E DATE OF PAYMENT: 1 2/ 1 7/2002 POSTMARK DATE: 12/16/2002 COUNTY: CUMBERLAND DATE OF DEATH: 07/ 1 0/2002 02152287 ~ $96.82 TOTAL AMOUNT PAID: REMARKS: PATRICIA A HEFFNER SEAL CHECK#1255 INITIALS: CW RECEIVED BY: 596.82 DONNA M. OTTO DEPUTY REGISTER OF WILLS REGISTER OF WILLS