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Home My WebLink About04-0075BUREAU OF ZNDZVTDUAL TAXES INHERITANCE TAX D/VIS/ON DEPT. Z80601 HARRISBURG, PA 17128-0601 GINGER K DAVIS 1601 ANNA ST NEW CUMBERLAND PA 17070 COMMONWEALTH OF PENNSYLVANZA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISENENT. ALLO#ANCE OR DISALLONANCE OF DEDUCTIONS, AND ASSESSNENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE Ol-Z7-ZOOq ESTATE OF DAVIS DATE OF DEATH 06-Z5-ZO05 FILE NUMBER =,~/.~a~. ~-- COUNTY CUMBERLAND SSN/DC 205-10-5202 ACN 051555q~ I Amoun~ Rem/~ed VIRGINIA 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 ~ ~-: [B~-~ - ~- -~ ~' '~i~-6~- ................................................................................... NOTICE OF INHERZTANCE TAX APPRAISEMENT, ALLOWANCE OR ~ISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOZNTLY HELD OR TRUST ASSETS DATE 01-27-200q ESTATE OF DAVIS VIRGINIA K DATE OF DEATH 06-25-2005 COUNTY CUHBERLAND FILE NO. S.S/D.C. NO. 203-10-5202 ACN 031355q~ TAX RETURN WAS: eX) ACCEPTED AS FILED ¢ ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO. 10026qq56 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 07-51-ZOOZ Accoun~ Balance .00 Percen~ Taxable X 1.000 Amoun~ Sub~ec~ ~o Tax .00 Debts and Deduc~/ons .00 Taxable Amoun~ .00 Tax Ra~e ~ .~5 Tax Due .00 TAX CRED'rTS = 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 TO: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX CREDIT i I BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL TNTEREST. ( TF TOTAL DUE TS LESS THAN $1, NO PAYMENT TS REI~UTRED. IF TOTAL DUE TS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE STDE OF THIS FORM FOR INSTRUCTIONS. .00 .00 .00 .00 PURPOSE OF NOTICE: PAYNENT: REFUND (CA): OBJECTIONS: ADNIN- ZSTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 21q0 of the Inheritance and Estate Tax Act, Act Z5 of 2000. (7Z P.S. Section 91q0). Detach the top portion of this Notice and submit eith your payment to the Register of Mills printed on the reverse side. -- Make check or money order payable to: REGISTER OF HILLS, AGENT. A refund of a tax credit, mhich Nas not requested on the tax return, may be requested by completing an "ApplicaUon for Refund of Pennsylvania Inheritance and Estate Tax" (RE¥-IS13). Applications ara available at the Office of the Register of Hills, any of the Z$ Revenue District Offices or by calling the special lq-hour answering service for forms ordering: 1-800-$6Z-ZO50; services for taxpayers aith special hearing and or speaking needs: 1-800-qq7-5OgO (TT only). Any party in interest not satisfied with the appraisement, allowance, or disallaeance of deductions or 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, Dept. ZSIOZ1, 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 Texas, ATTN: Post Assessment Review Unit, DEPT. Z80601, Harrisburg, PA 17128-0601 Phone (717) 787-65D5. Sam 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 eithin three (2) calendar months after the decadent's death, a five percent (SI) discount of the tax paid is alloeed. The 1SX 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. [nterest is charged beginning aith first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes ehich became delinquent before January 1, 198Z bear interest at the rate of six (6Z) percent per annum calculated at a daily rate of .OOO16q. All taxes which became delinquent on or after January l, 1982 will bear interest at a rate which mill vary from calendar year to calendar year eith that rata announced by the PA interest rates for 1982 through 2002 are: Interest Daily Year Rate Factor 198Z lOX .0005q8 1982 16Z .000q58 198q llZ .000501 1985 15Z .000556 1986 ZOZ .OOOZ7q Department of Revenue. The applicable Interest Dally Interest Dally Year Rate Factor Year Rate Factor 1987 92 .O00Zq7 1999 7g .OOO19Z 1988-1991 11Z .000501 ZOO0 8Z .000219 199Z 9Z .O00Z~7 2001 9Z .O00Z~7 199~-199~ 7Z .O0019Z ZOOZ 62 .00016q 1995-1998 92 .OOOZq7 ZOOS 5Z .000157 --Interest is calculated as folloes: INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DALLY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sheen on the Notice, additional interest must be calculated.