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Home My WebLink About09-23-09COMMONWEALTH OF PENNSYLVANIA - DEPARTMENT OF REVENUE ! ~ ~~ ~ .NOTIC&~OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAXES ~,~APARAIS~EMEN"F, ALLOWANCE OR DISALLOWANCE INHERITANCE TAX DIVISION PO BOX 280681 - ,'OF D'~DUGTIONS, AND ASSESSMENT OF TAX ON HARRISBURG PA 17128-8681 JOINTLY HELD OR TRUST ASSETS REV-1548 EX AFP CO1-09) DATE 09-15-2009 ESTATE OF JONES BONNIE M DATE OF DEATH 04-04-2009 FILE NUMBER 21 09-0782 COUNTY CUMBERLAND SSN/DC 191-24-6178 ACN 09152170 APPEAL DATE: 11-14-2009 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 ~ ~~; ,,,- JACQUELIN HOLLAI~` '~`! ;'' FA. 136 WOODS DRIVE MECHANICSBURG PA 170 ~~ CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ ------------------------------------------------------------------------------------------- REV-1548 EX AFP CO1-09) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 09-15-2009 ESTATE OF JONES FILE N0. 21 09-0782 2~~9 S~EP 23 rr~ 2~ 3b BONNIE M DATE OF DEATH 04-04-2009 COUNTY CUMBERLAND S.S/D.C. N0. 191-24-6178 ACN 09152170 TAX RETURN WAS: CX) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT N0. 230293-11 TYPE OF ACCOUNT: C )SAVINGS 4() CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 02-10-2006 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: 9,974.39 NOTE: X 0.166 1,662.43 .00 1,662.43 X .45 74.81 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 PAYMENT MUST BE MADE BY 01-05-2010*. TOTAL TAX CREDIT .00 BALANCE OF TAX DUE 74.81 INTEREST AND PEN. .00 TOTAL DUE 74.81 ^ IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDIT IONAL INTEREST. ~ C IF TOTAL DUE IS LESS THAN 81, NO PAYMENT IS REQUIRED. ~_` IF TOTAL DUE IS REFLECTED AS A "CREDIT" C CR), YOU MAY BE DUE A REFUND. ~`lJ SEE REVERSE SIDE OF 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 Wills printed on the reverse side. -- Make check or money order payable to: REGISTER OFWII.LS,AGENT. Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. 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-1313). Applications are available online at www.revenue.state.oa.us, any Register of Wills or Revenue District Office, or from the Department's 24-hour answering service for forms orders: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-B00-447-3020 CTT only). OBJECTIONS: Any party in interest not satisfied with the appraisement, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this Notice may object within 60 days of the date of receipt of this notice by filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a Drotest online at www.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period. In order for an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals website. You may also send a written protest to: PA Department of Revenue, Board of Appeals, P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed. B) Election to have the matter determined at the audit of the account of the personal representative. ADMIN- C) Appeal to the Orphans' Court. 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, P.O. Box 280601, Harrisburg, PA 17128-0601 Phone C717> 787-6505. See page 4 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (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 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 (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. Rates for years 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet, (REV-1501), the Pennsylvania Non- resident Instruction Booklet (REV-1736) or on the Pennsylvania Dept. of Revenue web site www.revenue.state.pa.us. The applicable interest rates for 2000 through 2009 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 8% .000219 2001 9% .000247 2002 6% .000164 2003 5% .000137 2004 4% .000110 2005 5% .000137 2006 7% .000192 2007 8% .000219 2008 7% .000192 2009 5% .000137 --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 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.