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Home My WebLink About02-0171BUREAU OF ZND'rV/DUAL TAXES TNHERTTANCE TAX DTVXSTON DE:PT, 280601 HARRISBURG, PA l?]ZB-O&01 RANDY W BAER Zqq LOWTHER ST LENOYNE COMHONWEALTH OF PENNSYLVANIA /?~/2 ~/¢ DEPARTHENT OF REVENUE NOTXCE OF 'rNHERXTANCE TAX APPRAXSEHENT. ALLORANCE OR DXSALLORANCE OF DEDUCTXONS. AND ASSESSNENT OF TAX ON JOXNTLY HELD OR TRUST ASSETS Rec ...... c! FILE NUHBER '02 FEB 13 ~!i0 :~8 COUNTY SSN/DC ACN REV-lSd8 EX &FP DATE 0Z-11-2002 ESTATE OF BAER RONALD E DATE OF DEATH 06-28-2000 198-Z2-8~90 0111~815 Amoun~ Rem/~od I HAKE CHECK PAYABLE AND REMXT PAYNENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE REV-1S&8 EX AFP (12-00) RETAIN LOWER PORTION FOR YOUR RECORDS NOTICE OF INHERITANCE TAX APPRAXSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 02-11-ZOOZ ESTATE OF BAER RONALD E DATE OF DEATH 08-Z8-ZO00 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. Z98-ZZ-8590 ACM 01115815 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET XNFORHATXON FINANCIAL INSTITUTION: ALLFIRST FINANCIAL SERVICE ACCOUNT NO. 8700q600067916 TYPE OF ACCOUNT: ( ~ SAVINGS ( ) CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 01-06-199Z Account Balance Percent Taxable Amount SubSect to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due 1,$18.80 X 0.500 659.~0 - .00 659.q0 X .15 98.91 NOTE: TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PATD 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.'* INTEREST IS CHARGED THROUGH O2-19-Z00Z TOTAL TAX CREDIT I AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE REVERSE SIDE OF THIS FORM INTEREST AND PEN. TOTAL DUE m 'rF pA'rD AFTER TH'rS DATE~ SEE REVERSE FOR CALCULAT'rON OF ADD'rTZONAL 'rNTEREST. m ( ZF TOTAL DUE *rs LESS THAN $1, NO PAYMENT IS REg~J*rRED. IF TOTAL DUE .rS REFLECTED AS A "CRED.rT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE S.rDE OF TH'rS FORM FOR .rNSTRUCT.rONS. ) .00 98.91 6.11 105.02 PURPOSE OF NOT I CE: To fulfill the requireeenta of Section 2160 of the Inheritance and Estate Tax Act, Act Z~ of 2000. (72 P.S. Section 9160). PAYMENT: Detach the top portion of this Notice end submit uith your payment to the Register of #ills printed on tho reverse side. -- Make check or money order payable to; REGISTER OF HILLS, AGENT. REFUND (CR): A reTqJnd of e tax credit, mhich mas not requested on the tax return, lay be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available at the Office of the Register of #ills, any of the 23 Revenue District Offices or by calltng the special ZB-hour anseerlng service for fores ordering: 1-BO0-36Z-ZOSO; services for taxpayers mith special hearing and or speaking needs: 1-B00-667-3020 (TT only). OBJECTIONS: Any party in interest not satisfied mith the appraisement, allouanca, or diseIlcmence of deductions or asseseeent of tax (including discount or interest) as shown on this Notice eey object mithin sixty (60) days of receipt of this Notice by: OR --mrittan protest to the PA Department of Revenue, Board of Appeals, Bopt. 2Bl021, Harrisburg, PA 171ze-lozl, --electing to have the matter determined at the audit of the account cf the persona! representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: P~NALTY: INTEREST: Factual errors discovered on this assessment should be addressed in mriting to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Reviau Unit, DEPT. ?.80601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. Sea page 5 of the buckler "Instructions ~or Inheritance Tax Return for e Resident Decedent' (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid mithin three (3) calendar months after the decedant's death, e five percent discount of the tax paid is elloued. The I5~ tax amnesty non-participation penalty is computed on the tote! of the tax and interest assessed, and not paid before January lB, 199&, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the seem manner and in the the same tine period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning aith first day of delinquency, or nine (9) ionths and one (1) day free the date of death, to the date of peynent. Taxes which became delinquent before January 1, 1982 bear interest et the rata of six (6Z3 percent per annum calculatad st a daily rate of .000166. All taxes which became delinquent on or after January 1, 1982 mill bear interest at e rata which uill vary free calendar year to calender year mith that rate announced by the PA Department of Revenue. The applicable interest rates ~or 1982 through ZOOZ are: Year Interest Rata Daily Interest Factor Year Interest Rate Daily Interest Factor 1982 ZOX .000S68 1992 9~ .000267 1983 167, .000638 1993-1996 7~ .000192 19Bq 11~ .000301 1995-1998 9~ .000267 1985 13~ .000336 1999 7~ .000192 1986 IOZ .000276 2000 BZ .000219 1987 9~ .000267 2001 9X .000267 1988-1991 11~ .000301 2002 6~ .000166 --Zntarest is calculated es ~ollows: TNTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELXNQUENT X DALLY XNTEREST FACTOR --Any Notice issued after the tax becomes delinquent .ill reflect an interest calculation to fifteen (la) days beyond the data of the assesslent. Xf pay-ant is made after the interest computation date sheen on the Notice, additional interest lust be caIculatad. 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 NO. CD REV-1162 EX(11-96) OO166O BAER RANDY W 244 LOWTHER STREET LEMOYNE, PA 17043 ........ fold ESTATE INFORMATION: SSN: 198-22-8390 FILE NUMBER: 2102-0171 DECEDENT NAME: BAER RONALD E DATE OF PAYMENT: 09/26/2002 POSTMARK DATE: 09/1 8/2002 COUNTY: CUM BERLAN D DATE OF DEATH: 08/28/2000 ACN ASSESSMENT CONTROL NUMBER AMOUNT 101 $108.75 REMARKS: RANDY W BAER TOTAL AMOUNT PAID: $108.75 SEAL CHECK# 2925 INITIALS: CW RECEIVED BY: MARY C. LEWIS REGISTER OF WILLS REGISTER OF WILLS BUREAU OF ZNDTVZDUAL TAXES INHERITANCE TAX DIVISION DEPT. Z80601 HARRISBURG., PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEHENT OF ACCOUNT REV-1607 EX AFP (01-05) RANDY W BAER 24q LOWTHER ST LEMOYNE DATE ESTATE OF DATE OF DEATH .~..: : : *'~ '*' *?:FILE NUMBER COUNTY ACN PA 17043' 09-22-2005 BAER 08-28-2000 21 02-0171 CUMBERLAND 01113813 Amount R-,m.i.t tmd RONALD E HAKE CHECK PAYADLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credit to your account, submit the upper portion of this fore with your tax CUT ALONG THIS LINE ~* RETAIN LOWER PORTION FOR YOUR RECORDS REV-Z60? EX AFP (01-03) ### INHERITANCE TAX STATEMENT OF ACCOUNT ESTATE OF BAER RONALD E FILE NO. 21 02-0171 ACN 01113813 DATE 09-22-2003 THIS STATEItENT ZS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN ZN THE NAHED ESTATE. SHO#N BELO# ZSA SUHNARY OF THE PRINCIPAL TAX DUE., APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE., AND., ZF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 02-11-2002 PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): 98.91 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 09-18-2002 CD001660 9.54- 108.75 IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1) NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), TOTAL TAX CREDIT 99.21 BALANCE OF TAX DUE .3OCR INTEREST AND PEN. .00 TOTAL DUE .$OCR YOU NAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PAYMENT: Detach the top portion of this Notice and submit with your payment made payable to the name and address printed on the reverse side. -- TF RESIDENT DECEDENT make check or money order payable to: REGZSTER OF tf[LLS~ AGENT. -- Tf NON-RESIDENT DECEDENT make check or money order payable to: COHMONNEALTN OF PENNSYLVANXA. REFUND REPLY TO: DISCOUNT: PENALTY: 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-1313). Applications ara available at the Office of tho Register of gills, any of the 23 Revenue District Offices or From the Department's Z4-hour answering service for forms ordering: 1-D00-362-Z050; services for taxpayers with special hearing and / or speaking needs: 1-800-q47-3020 (TT only). Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, Harrisburg, PA 171Z8-0601, phone (717) 787-6505. If any tax due is paid within three (3) calendar months after the decadent's death, a five percent (5Z) discount of the tax paid is allo~ed. The lSZ 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 and of the tax amnesty period. INTEREST: Interest is charged beginning with first day of delinquency, or nine (9) months and one (l) day from the date of death, to tho date of payment. Taxes which became delinquent before January 1, 19AZ bear interest at the rate of six (62) percent par annum calculated at a daily rate of .000164. All taxes which became delinquent on and after January 1, 19aZ ail1 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 Z003 ars: Znterest Daily Znterest Daily Interest Year Rate Factor Year Rate Factor Year Rate Daily Factor leBZ LOX .00054B 1987 9X .000Z47 1999 7X .000192 1983 Z6X .000438 1988-1991 llX .000301 2000 8X .000219 1984 IZZ .000301 1992 92 .0002q7 2001 92 .000247 1985 X3X .000356 1993-X99~ 72 .000192 2002 62 .O0016q 1986 102 .000274 199S-1998 92 .000247 2003 52 .000137 --Zntorost is calculated as follows: ZNTEREST = BALANCE OF TAX UNPAZD X NUNBER OF DAYS DELZNQUENT X DAXLY ZNTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (1S) days beyond the date of tho assessment. Tf payment is made after the interest computation date shone on ~che Notice, additional interest must be calculated.