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Home My WebLink About05-14-10COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2806C1 HARRISBURG. PA 17128-0601 RECEIVED FROM: PENNSYLVANIA INHERITANCE AND ESTATE TAX OFFICIAL RECEIPT NO. CD 012750 HOOVER DENNIS J 6296 WILD LAKE DRIVE SYKESVILLE, MD 21784 ,old ESTATE INFORMATION: ssrv: iss-2s-s~i2 FILE NUMBER: 2109-0272 DECEDENT NAME: NOLAN FREDITH DATE OF PAYMENT: 05/ 14/2010 POSTMARK DATE: 05/12/2010 couNTY: CUMBERLAND DATE OF DEATH: 03/01 /2009 REMARKS: CHECK#128 SEAL ACN ASSESSMENT AMOUNT CONTROL NUMBER TOTAL AMOUNT PAID: REV-1162 EX(11-961 5249.68 GLENDA EARNER STRASBAUGH INITIALS: CJ RECEIVED BY: REGISTER OF WILLS REGISTER OF WILLS NOTICE^OF INHERITANCE TAX '~f pennsylvania ~ ~4P,P;R -i~SLrMk~~~fi~1 ~tLDWANCE OR DISALLOWANCE BUREAU OF INDIVIDUAL TAXES ~-, lJ' DEPARTMENT OF REVENUE INRER1TANCE rnx DIV1s1DN '0 F_-t1ED,UCT~~~VS AND ASSESSMENT OF TAX REV-1547 Ex AFP <lz-o9) PO BDX 28060!. _, ~~,f _. , HARRISBURG PA 1712B-0601 ! .4 `- ZOIO SAY 14 P~~ 2~ 38 C CLEP,K ~~, ~~T DENNIS J HOOVER ~~ ~ ~``~~ '~~~, P~. Ct~ +~, ROSEN HOOVER 100 N CHARLES ST 1010 BALTIMORE MD 21201 DATE 05-03-2010 ESTATE OF NOLAN FREDITH E DATE OF DEATH 03-01-2009 FILE NUMBER 21 09-0272 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 07-02-2D10 (See reverse side under Ohjections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17D13 CUT ALONG THIS LINE----- -) RETAIN LOWER PORTION FOR YOUR RECORDS (~- --------- --------------------- ----- REV-1547 EX AFP (12-09~ NDTICE OF INHERITANCE TAX APP --------------------- RAISEMENT, ALLDWANCE ----------------- OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: NOLAN FREDITH EFILE N0.:21 09-0272 ACN: 101 DATE: 05-03-2010 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) C1) 00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) C2) .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) C3) .00 submit the upper portion of this form with your 4. Mortgages/Notes Receivable (Schedule D) C4) .00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) C5) 170,611.24 6. Jointly Owned Property (Schedule F) (6) 30,078.20 7. Transfers (Schedule G) C7) 147,305.14 8. Total Assets C8) __ 347,994.58 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) Cy) 19.363.00 10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) 1,271.03 1'.. Total Deductions C11) 20,634.03 12. Net Value of Tax Return (12) 327,360.55 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) 55,962.17 14. Net Value of Estate Subject to Tax C14) 271 , 398.36 NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT DF TAX: 15. Amount of Line 14 at Spousal rate C15) .00 ~; 00 - . 00 16. Amount of Line 14 taxable at Lineal/Class A rate C16) 7 l 7 , 623.79 x: 045 = 5 , 293.07 17. Amount of Line 14 at Sibling rate C17) . 00 X 12 = .00 18. Amount of Line 14 taxable at Collateral/Class B rate C18) 153,774.57 X, 15 - 23,066.19 19. Principal Tax Due (19)= 28,359.26 TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 11-02-2009 CD011938 .00 3,939.55 11-02-2009 CD011939 .00 725.50 11-02-2009 CD011940 .00 1,353.52 11-02-2009 CD011942 .00 22,095.74 INTEREST IS CHARGED THROUGH 05-18-2010 TOTAL TAX PAYMENT 28,114.31 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 244.95 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 4.73 TOTAL DUE 249.68 * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. RESERVATION: Estates of decedents dying on or before December 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and asscass transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. 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 printer on the reverse side. --Make check or money order payable to: REGISTER OF WILLS, AGEN'C. Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record ir. 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 online at www.revenue.state.pa.us, any Register of Wills or Revenue District Dffice, or trom the Department's 24-hour answering service for forms orders: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 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 oy filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest 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: =actual 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 °hone C717) 787-6505. See page 4 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" CREV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three C3) calendar months after the decedent's death, a five percent C5%) 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 oaid 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 C9) months and one Cll 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 (69:) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on and 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, CREV-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 years 2000 through 2010 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 8% .OD0219 2001 9% .000247 2002 690 .000164 2003 5% .000137 2004 4% .000110 2005 5% .000137 2006 7% .000192 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 --Interest is calculated as follows INTEREST = BAL4NCE 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 fifteen C15) 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. 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