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Home My WebLink About04-0463BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARR[SBURG, PA 17128-0601 ELIZABETH TONIOLA APT 708 LATSHA TOWERS STEELTON COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INNERXTANCE TAX APPRAXSENENT. ALLONANCE OR DISALLON&NCE OF DEDUCTIONS, AND ASSESSNENT OF TAX ON JOXNTL¥ NELD OR TRUST ASSETS 'O4 DATE 05-17-2004 ESTATE OF MATTHEWS HELEN DATE OF DEATH 04-16-2005 FILE NUMBER ~.,'~/--D Z_//- ~//~ ~..~ COUNTY CUMBERLAND SSN/DC 177-16-0578 ACN 05125106 I Amount Remitted I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS REV-1548 EX AFP C01-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 05-17-2004 ESTATE OF MATTHEWS HELEN DATE OF DEATH 04-16-2005 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 177-16-0578 ACN 05125106 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ALLFIRST BANK ACCOUNT NO. 0058285188 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 07-28-1972 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due 2,745.21 0.500 1,571.61 .00 1,571.61 .15 205.74 NOTE: TAX CREDTTS: PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 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 05-25-2004 TOTAL TAX CREDIT AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUEl REVERSE SIDE OF THIS FORM INTEREST AND PEN. TOTAL DUE * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. C IF TOTAL DUE /S LESS THAN ~1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" C CA), YOU MAY RE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. .00 205.74 2.94 208.68 PURPOSE OF NOTICE= PAYMENT: REFUND CCR)= OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS= DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section Detach the top portion of this Notice and submit with your payment to the Register of Hills printed on the reverse side. -- Make check or money order payable to: REGISTER OF NILLS, AGENT. 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-I$1$). Applications are available at the Office of the Register of Wills, any of the 25 Revenue District Offices or by calling the special 24-hour answering service for forms ordering: 1-800-$&2-2050; services for taxpayers with special hearing and or speaking needs: 1-800-447-3020 CTT only). Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions or assessment of tax Cincluding discount or interest) as shown on this Notice may obSect within s/xty C60) days of receipt of this Notice by: --written protest to the PA Department of Revenue, Board of Appeals, Dept. 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 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 C717) 787-6505. See page 5 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 C3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allo~ed. The 15X tax amnes~ non-participation penalt~ is computed on the total of the tax and interest assessed, and not paid before Januar~d 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable tn the same manner and in the the same tame period as you would 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 C9) months and one C1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six C&X) 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 for 1982 through 2004 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 198-''~ 20X .000548 198"~-1991 llX .000301 2001 9X .000247 1983 l&~ .000438 1992 9X .000247 2002 &X .000219 1984 llX .000301 1993-1994 7~ .000192 2003 5X .000137 1985 13X .00035& 1995-1998 9X .000247 2004 4X .000110 1986 1DX .000274 1999 7X .000192 1987 9X .000247 2000 8X .000219 --Interest is calculated as follows= INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent wall reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment Ks made after the interest computation date shown on the Notice, additional interest must be calculated.