HomeMy WebLinkAbout04-16-10-_ -~ ~~ ~_ 1-<<~t:~~~,- ,.~.~ Pennsylvania ~
BUREAU OF INDIVIDUAL TAXES --~ r -"~`•` --~W~I~t~~TANCE TAX DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION t ;"~ '•'
~'"` ~ ~~~T~'.M~NT OF ACCOUNT REV-1607 IX AFP c12-o9)
PO BOX 280601 j~ ~ u;
HARRISBURG PA 17128-0601
~~~~ ~P~ 1 ~ ~~' ~ ~~~ CJO DATE 04-12-2010
ESTATE OF SMITH FLO W
~~~~~ ~~ DATE OF DEATH 01-25-2009
d~p~~~~~ ~E~~~^T FILE NUMBER 21 09-0180
DAVID A BARK ESQ ~~y`;~ ~~_ `~ +ry~ , P,~ COUNTY CUMBERLAND
OBRIEN ETAL ACN 101
19 W SOUTH ST Amount Remitted
CARLISLE PA 17013
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
NOTE: To ensure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS
REV-1607 EX AFP C12-09~ **~ INHERITANCE TAX STATEMENT OF ACCOUNT ~*~
ESTATE OF:SMITH FLO W FILE NO.: 21 09-0180 ACN: 101
DATE: 04-12-2010
THIS STATEMENT PROVIDES CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. BELOW IS A SUMMARY OF THE PRINCIPAL
TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 03-15-2010
PRINCIPAL TAX DUE:
30,184.50
PAYMENTS CTAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+~
DATE NUMBER INTEREST/PEN PAID C-~
04-24-2009 CD011158 1,509.23
03-23-2010 REFUND .00
AMOUNT PAID
31,130.00
2,454.73-
TOTAL TAX PAYMENT 30,184.50
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE
* IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM
FOR INSTRUCTIONS.
.00
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 payment is for a resident decedent, make check or money order payable to: Register of Wills, Agent
If payment is for a non-resident decedent, make check or money order payable to: Commonwealth of Pennsylvania
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" CREV-1313). Applications are available from
department's web site at www.revenue.state.pa.us, any Register of Wills or Revenue District Office or from the
department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or
speaking needs: 1-800-447-3020 (TT only).
REPLY T0: Questions regarding errors should be addressed to: PA Department of Revenue, Bureau of Individual Taxes,
ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601, or call C717) 787-6505.
DISCOUNT: If any tax due is paid within three calendar months after the decedent's death, a five percent discount
of the tax paid is allowed.
PENALTY: The 15 percent tax amnesty non-participation penalty is computed on the total of the tax and interest assessed,
and not paid before Jan. 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 months and one day from the date of
death, to the date of payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of
six percent per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on and after
Jan. 1, 1982, will bear interest at a rate which varies from year to Year with the rate announced by the PA
Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction
Booklet CREV-1501), the Pennsylvania Non-resident Instruction Booklet CREV-1736) or on the Department of
Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2000 through 2010 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
20D3 5% .000137 2004 4% .000110 2005 5% .000137
2006 7% .000192 2007 8% .000219 2008 7% .000192
20D9 5% .000137 2010 4% .000110
Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Anv notice issued after the tax becomes delinquent will reflect an interest calculation to 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.