HomeMy WebLinkAbout03-0038BUREAU OF TNDTVTDUAL TAXES
ZNHERTTANCE TAX
DEPT. Z8060!
HARRTSBURG, PA 171IS-g601
COHHONWEALTH OF PENNSYLVANIA
DEPARTHENT OF REVENUE
NOTXCE OF XNHERXTANCE TAX
APPRAZSEHENT, ALLOHANCE OR DXSALLOHANCE
OF DEDUCTXONS, AND ASSESSHENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
FILE NUHBER
'~' ~ ~ · COUNTY
'- SSN/DC
CHRISTINE H SCHEIBLEY ACN
514 PENN AYR RD
CAMP HILL pA 17011-2051 I
REV-lSli8 EX AFP (01-05)
DATE 01-15-2005
ESTATE OF LUCKENBILL HATTIE
DATE OF DEATH 05-18-2002
,~ / - ~ - .~
CUHBERLAND
205-05-5675
02145751
kmoun~ Remi~ed I
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUHBERLAND CO COURT HOUSE
CARLISLE, PA 17015
REV-X548 EX AFP (01-03)
NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 01-15-2005
ESTATE OF LUCKENBILL
HATTIE E DATE OF DEATH 05-18-2002 COUNTY CUMBERLAND
FILE NO. S.S/D.C. NO. 205-05-5675 ACN
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
02145751
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: ALLFIRST BANK ACCOUNT NO. 0010564799
TYPE OF ACCOUNT= ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIHE CERTIFICATE
DATE ESTABLISHED 05-04-1994
Account Balance
Percent Taxable X 0.500
Amount Subject to Tax 718.72
Debts and DeductAons - 721.25
Taxable Amount .00
Tax Rate X .45
Tax Due .00
TAX CREDITS:
1,457.43 NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
WITH YOUR TAX PAYHENT TO THE
REGISTER OF WILLS AT THE
ABOVE ADDRESS. HAKE CHECK
OR HONEY ORDER PAYABLE TO:
"*REGISTER OF WILLS, AGENT.*'
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUHBER INTEREST/PEN PAID (-)
TOTAL TAX CREDZT
BALANCE OF TAX DUEI
ZNTEREST AND PEN.
TOTAL DUE
XF PAXD AFTER THZS DATE, SEE REVERSE FOR CALCULATZON OF ADDZT/ONAL ZNTEREST.
( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUZRED.
ZF TOTAL DUE ZS REFLECTED AS A "CREDZT" (CR), YOU HAY BE DUE A REFUND.
SEE REVERSE SZDE OF THZS FORH FOR ZNSTRUCTZONS. )
.00
.00
.00
.00
PURPOSE OF
NOTICE:
PAYMENT:
REFUND
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fuXfill the requirements of Section ZlqO of the Xnheritance and Estate Tax Act, Act Z$ of ZOO0. (TZ P.S.
Section 91qO).
Detach the top portion of this Notice end submit with your payment to the Register of Hills printed on the
reverse side.
-- Make 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-J313). Applications are available at the Office of
the Register of Hills, any of the 23 Revenue District Offices or by ceiling the special Iq-hour answering service
for fores ordering: [-800-36Z-ZO50; services for taxpayers with special hearing and or speaking needs:
[-800-447-30Z0 (TT only).
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 sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of Appeals, Dept. Z81021, Harrisburg, PA 171Ia-lO[I, 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 Taxes, ATTN: Post Assessment Review Unit, DEPT. Z80601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. See page 5 of the booklet "Instructions for Inheritance Tax Return for e Resident
Decedent" (REV-IS01) far an explanation of administratively correctable errors.
If any tax due is paid within three ($) calendar months after the decedent's death, a five percent (SI)
discount of the tax paid is allowed.
The 1SI 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.
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 1, 198Z
bear interest at the rate of six (6Z) percent per annum caZculated at a daily rate of .000164.
AIl taxes which became deIinquent on or after January 1, 198Z wilI bear interest at a rate which wilI vary from
calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable
interest rates for 1982 through 2003 ere:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
m
m
198Z 20Z .000548 1987 9Z .000247 1999 7Z .goo19[
1983 16Z .000438 1988-1991 11Z .000301 ZOOO 8Z .goo[19
1984 11Z .000301 1992 9Z .OOOZq7 ZOO1 9X .000Z47
1985 13Z .0003S6 1993-1994 7Z .O00[gz ZOOZ 6Z .00016~
1986 lOX .O00Z7q 1995-1998 9Z .O00Zfi7 ZOO3 52 .000137
--Interest is calculated as follows:
TNTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DATLY INTEREST FACTOR
--Any No[ica issued after the tax becomes delinquent will reflect an interest calculation ta fifteen (1S) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must bm calculated.