HomeMy WebLinkAbout04-16-10r~' ~ `~ ~~'~ ~o~'`~~F INHERITANCE TAX Pennsylvania ~
BUREAU OF INDIVIDUAL TAXES ~ ~, DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION tl ~pcPPRigIS~I~~t!~' .ALLOWANCE OR DISALLOWANCE
PO BOX 280601 OF DEDI'~CTION~,~~ AND ASSESSMENT OF TAX ON REV-1548 EX AFP C12-09)
HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS
~~~~ ~~~ ~ 6 ~~~ ~~' 4g DATE 04-19-2010
ESTATE OF LIBBY RALPH T
Ct~P~f ~i DATE OF DEATH 07-25-2009
aR~'~A~,~ ~.,~,~ ~ T FILE NUMBER 21 10-0307
~`~,~ fr,_;~; f}A~~,~ ~~~~ COUNTY CUMBERLAND
DEANNA TOUPS -~~ ~A. SSN/DC 188 12-4379
ACN 10109728
309 CHERYL AVE APPEAL BY DATE:06-18-2010
M E C H A N I C S B U R G P A 17 0 5 5 (See reverse side under Objections)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE ""~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV-1548 EX AFP C12-09~--------------------------------------------------------------------
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: 04-19-2010
ESTATE OF:LIBBY RALPH T DATE OF DEATH:07-25-2009 COUNTY:CUMBERLAND
FILE NO.: 21 10-0307 S.S/D.C. NO.: 18g-12-4379 ACN: 10109728
TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO.: 00000514nn~Rnn~
TYPE OF ACCOUNT: C )SAVINGS CX) CHECKING C )TRUST ( )TIME CERTIF
DATE ESTABLISHED 08-01-1965
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deductions
Taxable Amount
Tax Rate
Tax Due
TAX CREDITS:
PAYMENT RECEIPT
DATE NUMBER
03-24-2010 CD012515
27,275.21 NOTE:
X 0.166
4,545.96
- .00
4,545.96
x 45
204.57
DISCOUNT C+)
INTEREST/PEN PAID C-)
.00
TO ENSURE 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."
AMOUNT PAID
204.57
TOTAL TAX PAYMENT
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
IF PAID AFTER THIS DATE, SEE REVERSE 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.
204.57
.00
.00
.00
GJ/'
PURPOSE OF
NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. C72 P. .
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 of Wills, Agent.
Failure to pay the tax, interest and penalty due may result in the filing of a lien 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
the 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: 1-80D-362-2050; services for taxpayers with special hearing and/or
speaking needs: 1-800-447-3020 CTT only)•
OBJECTIONS: Any party in interest not satisfied with the appraisment, 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
A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online a
www.boardofapPeals.state.Pa.us on or before the 60-day appeal period expires.
In order for an electronic protest to be valid, you must receive a confirmation number and processed date
from the Board of Appeals Web site. You may also send a written protest to PA Department of Revenue,
Board of Appeals, PO Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed; or
B) Elect to have the matter determined at the audit of the personal representative account; or
ADMIN- C) Appeal to the Orphans' Court.
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department o evenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601
or call (717) 787-6505. See Page 4 of "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 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. 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 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 or 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 2006 can be
found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction
Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us.
The applicable interest rates for 2007 through 2010 are:
Interest Daily Interest Daily
Interest Daily
Year Rate Factor
Year R~at~~ Fact ~~ Year R~t~, Factor ~~~ ---~
.000192 2009 5% .000137
2007 8% .000219 2008 7%
2010 4% .000110
Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any 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.