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Home My WebLink About04-0085BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISTON DEPT. 280601 HARRISBURG, PA 17128-06al LINDA L YOUNG 111 MAPLE AVE CAMP HILL COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT. ALLONANCE OR DISALLONANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS Re"::_:~ '~-O'Tfice of '04 FEB 25 A8:30 REV-].~8 EX AFP C01-03) DATE 01-12-200q ESTATE OF KERLING MARGARET DATE OF DEATH 11-21-2002 FILE NUNBER c.~/- ~ x/_ ~ COUNTY CUMBERLAND SSN/DC 206-10-8005 ACN 05105522 Amoun~ Remi~ed HAKE CHECK PAYABLE AND REMIT PAYHENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DZSALLO#ANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 01-1Z-ZOOq ESTATE OF KERLING MARGARET DATE OF DEATH 11-21-2002 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 206-10-8005 ACN 05105522 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED dOZNT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO. 2500009771 TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 10-21-1998 Account Balance 521.70 Percent Taxable X 0.500 Amount Subject to Tax 260.85 Debts and Deductions - .00 Taxable Amount 260.85 Tax Rate X .15 Tax Due 39.15 TAX CREDITS: 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 C+) DATE NUMBER INTEREST/PEN PAID (-) AHOUNT PAID INTEREST IS CHARGED THROUGH 01-ZO-ZO0~ TOTAL TAX CREDZT I AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE II REVERSE SIDE OF THIS FORM INTEREST AND PEN. TOTAL DUE ~ IF PAID AFTER THTS DATE, SEE REVERSE FOR CALCULATION OF ADDZTTONAL INTEREST. ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYMENT ZS REQUIRED. ZF TOTAL DUE ZS REFLECTED AS A "CREDIT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORN FOR INSTRUCTIONS. .00 39.15 .79 59.92 PURPOSE OF NOTICE: To RJlfill tho requirements of Section Z140 of the Inheritance and Estate Tax Act, Act Z3 of 2000. (72 P.S. Section 9140). PAYNENT: REFUND (CR): OBJECTIONS; ADHIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Detach the top portion of this Notice and submit mith your payment to the Register of Hills printed on the reverse side. -- Hake check or money order payable to: REGISTER OF HILLS, 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-1315). Applications are available at the Office of the Register of Hills, any of the Z3 Revenue District Offices or by calling tho special Z4-hour ansearing service for forms ordering: 1-800-36Z-ZO50; services for taxpayers with special hearing and or speaking needs: 1-BOO-447-30ZO (TT only). Any party in interest not satisfied with the appraisement, alloeanca, or disallowance 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. 281021, Harrisburg, PA 171ZB-IOZ1, OR --electing to have the matter determined at the audit of the account of tho 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 Rev[aw Unit, DEPT. Z80601, Harrisburg, PA 171Z8-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-IS01) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (SI) discount of the tax paid is allowed. The 15Z 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 tiaa period as you would appeal the tax and interest that hms been assessed as indicated on this notice. 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 #hich became delinquent before January 1, 198Z bear interest at the rate of six (SI) percent per annum calculated at a daily rate of .000164. Al1 taxes which became delinquent on or after January 1, 198Z mill bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA interest rates for 1982 through 2005 are: Interest Daily Year Rate Factor 198Z ZOZ .000548 1985 16Z .000438 1984 llZ .000301 1985 13Z .000356 1986 IOZ .000Z74 Department of Revenue. The applicable Interest Daily Interest Daily Year Rate Factor Year Rate Factor 1987 9Z .O00Z~7 1999 7Z .OOOZgZ 1988-1991 llZ .000501 2000 8Z .000219 199Z 9Z .000Z47 2001 9Z .O00Z~7 1995-199~ 72 .O0019Z 200Z 6Z .00016~ 1995-1998 92 .000247 2003 52 .000137 --Interest is calculated as folloms: 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 Not[ce, additional interest lust bo calculated. BUREAU OF INDIVIDUAL TAXES TNHERTTANCE TAX DTVISTON DEPT. Z80601 HARRISBURG,, PA 171ZS-OGO1 LINDA L YOUNG 111 MAPLE AVE CAMP HILL PA 17011 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOHANCE OR DZSALLONANCE OF DEDUCTIONS, AND ASSESSNENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN REV-15,~8 EX AFP c01-03) 01-12-200q KERLING 11-21-2002 ~,/.~. ,:~,~*-~ CUMBERLAND 206-10-8005 03103322 Amoun'l: MARGARET MAKE CHECK PAYABLE ~ND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~ ~ RETAIN LOWER PORTION FOR YOUR RECORDS BUREAU OF INDIVIDUAL TAXES ZNHERTTANCE TAX D/VTSZON DEPT. Z80601 HARR/SBURG, PA 171Z8-0601 COMMONNEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE INHERITANCE TAX STATEMENT OF ACCOUNT RE¥-1607 EX AFP LINDA 111 MAPLE AVE CAMP HILL L YOUNG Reco:,o;~$, of BATE 03-01-ZOOq Re~i::.e, :'v'i:?2 ESTATE OF KERLING DATE OF DEATH 11-21-:>002 FILE NUMBER 21 0q-0085 '04 I~AR -5 P3 ~UNTY CUMBERLAND ACN 03103322 Amoun~ Remi'l:'l:ed MARGARET PA 1701:~ISFK* ,, HAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 NOTE: To insure proper credi~ ~o your account, submi* ~he upper portion of ~his form wi~h your ~ex payment. CUT ALONG THIS LINE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~ bA~': ~ &~- - ~- -~ P~- -[ ~i~-~ ~5- ..... '6 ~' -~ kk-g~ iT-g~ F::g- 'f AA- -g YA-fg Rg-~f - b-~ - R~-65 O~-f - - ~-;a ..................... ESTATE OF KERLING MARGARET FILE NO. 21 0q-0085 ACN 03103322 DATE 03-01-200q THTS STATEMENT TS PROVTDED TO ADV/SE OF THE CURRENT STATUS OF THE STATED ACN TN THE NAMED ESTATE. SHO#N BELON TS A SUMMARY OF THE PRI:NCZPAL TAX DUE, APPL/CAT/ON OF ALL PAYMENTS, THE CURRENT BALANCE, AND, ZF APPL/CABLE, A PROJECTED /NTEREST F]:GURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 01-12-gOOq PRINCIPAL TAX DUE: ........................................................................................................................................................................................................................... PAYMENTS (TAX CREDITS): 39.13 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 01-27-ZOOq COOO3q86 .00 39.13 ZF PAID AFTER THIS DATE, SEE REVERSE S/DE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE ZS LESS THAN $1, NO PAYMENT 1S RE~U/RED. ZF TOTAL DUE ~S REFLECTED AS A "CREDIT' TOTAL TAX CREDIT 39.13 BALANCE OF TAX DUE .00 INTEREST AND PEN. .82 TOTAL DUE .82 YOU MAY BE DUE A REFUND. SEE REVERSE STDE OF THIS FORM FOR ]:NSTRUCTTONS. ) 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. -- If RESIDENT DECEDENT make check or money order payable to: REGISTER OF NTLLS, AGENT. -- If NON-RESIDENT DECEDENT make check or money order payable to: COMMONNEALTH OF PENNSYLVANTA. REFUND (CR): A refund of a tax credit, which ams not requested on the Tax Return, may ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1513). Applications are available at the Office of the Register of Nills, any of the 25 Revenue District Offices or free the Depart~.mnt's Z~-hour answering service for forms ordering: 1-800-561-Z050~ services for taxpayers with special hearing and / or speaking needs: 1-800-~q7-3020 fTT only). REPLY TO: Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau of lndividua! Taxes, ATTN: Post Assessment Revie~ Unit, Dept. 18060I, Harrisburg, PA 17118-060I, phone (717) 787-650S. DISCOUNT: If any tax due is paid withln three (3) calendar months after the decadent's death, a five percent (51) 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. 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 l, 1981 bear interest at the rate of six (6X) percent par annum caIculated at a daily rate of .O0016q. Ail taxes which became dmIinquant on and after January I, 1981 will bear interest at a rate which alii vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 198Z through Z005 are: Interest Dally Interest Daily Interest Year Rate Factor Year Rate Factor Year Rate Factor 1982 ZOg .000548 1987 9~ .000247 1999 7X .000192 1983 16~ .000438 1988-1991 IXX .000501 ZOO0 8~ .000119 198q 111 .000501 199Z 91 .O00Zq7 Z001 91 .O00Zq7 1985 15Z .000356 1993-199q 71 .000192 2002 61 .OOO16q 1986 1DX .00027q 1995-1998 91 .0002~7 ZOO5 51 .000137 --Interest is calculated as fallows: 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.