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Home My WebLink About03-0112BUREAU OF ZNDTVZDUAL TAXES TNHERTTANCE TAX DTVTSZON DEPT. Z80601 HARRISBURG, PA 171Z8-0601 WILLIE H WADE CHR 44 BOX 664 APO AE 99999 COHHONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTZCE OF INHERITANCE TAX APPRAZSEHENT. ALLO#ANCE OR DZSALLONANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE ESTATE OF DATE OF DEATH FILE NUHBER .CDUNTY SS~/DC ACH 01-28-2005 BROWN MARY P7-Z4-2002 254-48-7620 02148140 Amoun'~ Rem/~ed HAKE CHECK PAYABLE AND RENZT PAYHENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~ REV-1548 EX AFP (01-03) NOTICE OF INHERITANCE TAX APPRAZSEHENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 01-Z8-ZO0$ ESTATE OF BROWN HARY E DATE OF DEATH 07-14-Z002 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 254-48-7620 ACN 02148140 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET ZNFORHATZON FINANCIAL INSTITUTION: HEHBERS 1ST FEDERAL CREDIT UNI ACCOUNT NO. 14629500 TYPE OF ACCOUNT: (~ SAVINGS ( ) CHECKING ( ) TRUST ¢ ) TIHE CERTIFICATE DATE ESTABLISHED 09-15-1994 Account Balance 29,190.89 Percent Taxable X 0.500 Amount Subject to Tax 14,595.45 Debts and Deductions - .00 Taxable Amount 14,595.q5 Tax Rate X .45 Tax Due 656.80 TAX CREDITS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBHIT 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." PAYHENT RECEIPT DISCOUNT (+) DATE NUHBER INTEREST/PEN PAID ¢-) AHOUNT PAID PAYMENT MUST BE MADE BY 04-15-Z005~. TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~ ( ZF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REiIUZRED. ZF TOTAL DUE ZS REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORH FOR INSTRUCTIONS. ) .O0 656.80 .00 656.80 PURPOSE OF NOTICE: PAYMENT: REFUND (CR}: OBJECTIONS: ADH/N- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: Ta fulfill the requirements of Section 11~0 of the /nheritance and Estate Tax Act, Act 15 of ZOO0. (71 P.S. Section 91~0). Detach the top portion of this Notice end submit with your payment to the Register of Nills printed on the reverse side. -- Make check or money order payable to: REGISTER OF HILLS, AGENT. A refund of e tax credit, ehich was not requested on the tax return, amy be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-131$). Applications ara available at the Office of the Register of Mills, any of the Z5 Revenue District Offices or by calling the special iq-hour answering service for forms ordering: 1-800-$61-Z050; services for taxpayers with special hearing and or speaking needs: 1-800-~7-3010 (TT only). Any party in interest not satisfied with the appraisement, allowance, or disalloeance 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: --eritten pretest to the PA Department of Revenue, Board of Appeals, Dept. 281011, Harrisburg, PA 17128-1011, OR --electing to horst he matter determined at the audit of the account of the personal representative, DR --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 Revise Unit, DEPT. 160601, Harrisburg, PA 17118-0601 Phone (717) 787-6505. See page 5 of the booklet "instructions for inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the dacedent's death, a five percent (5Z) discount of the tax paid is allowed. The 151 tax amnesty non-participation penalty is computed on the tara1 of the tax and interest assessed, and not paid before January 16, 1996t the first day after the and 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 data of payment. Taxes which became delinquent before January 1, 1981 bear interest at the rate of six (61) percent per annum calculated at a daiXy rate of .00016~. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate ahich ail1 vary from calendar year to calendar year eith that rate announced by the PA Department of Revenue. The applicable interest rates for 1962 through 2003 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Yea__r Rate Factor 1982 ZOZ .0005~8 1987 91 .0002~7 1999 71 .000192 1986 161 .000~68 1988-1991 ZZZ .OODS01 ZOO0 81 .000219 198~ llZ .000301 1991 92 .0001~7 2001 92 .0001~7 1985 1Si .000656 1993-199~ ?Z .000192 2001 61 .00016~ 1966 101 .00027fi 1995-1998 91 .000247 2003 51 .000137 --Interest is calculated as fellows: XNTEREST= BALANCE OF TAX UNPAXD X NUI~BER OF DAYS DELXNQUENT X DATLY XNTEREST FACTOR --Any Notice issued after the tax becomes delinquent alii reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after tho interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVTSTON DEPT. 280601 HARRISBURG,. PA 1712&-0601 WILLIE M WADE CMR 4q BOX 664 APO OC 99999 COMMONWEALTH OF PENNSYLVANIA DEPARTHENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLONANCE OR DISALLONANCE OF DEDUCTIONS, AND ASSESSHENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 01-28-2003 ESTATE OF BROWN DATE OF DEATH 07-14-2002 FILE NUMBER COUNTY SSN/DC ACN CUMBERLAN~ 254-48-7620 02148139 Amoun'l: Remitted MARY E MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUHBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE REV-1548 EX AFP (01-03) RETAIN LONER PORTION FOR YOUR RECORDS NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 01-28-2003 ESTATE OF BROWN NARY E DATE OF DEATH 07-14-2002 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 254-48-7620 ACN 02148139 TAX RETURN NAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FEDERAL CREDIT UNI ACCOUNT NO. lq629511 TYPE OF ACCOUNT: ( ) SAVINGS C~ CHECKING ( ) TRUST C ) TIME CERTIFICATE DATE ESTABLISHED 09-27-1994 Account Balance 316.54 Percent Taxable X 0.500 Amount Sub~ec~ to Tax 158.27 Debts and Deductions - .00 Taxable Amount 158.27 Tax Rate X .45 Tax Due 7.12 NOTE: TAX CRED'rTS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAI'D (-) AMOUNT PAID 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. HAKE CHECK OR HONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT MUST BE MADE BY 04-15-2003~. TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ( ZF TOTAL DUE 'rs LESS THAN $1, NO PAYHENT 'rS RE{~U'rRED. 'rF TOTAL DUE 'rS REFLECTED AS A "CRED'rT" (CR), YOU HAY BE DUE A REFUND. SEE REVERSE S'rDE OF THIS FORH FOR 'rNSTRUCTIONS. .00 7.12 .00 7.12 PURPOSE OF NOTICE: PAYMENT: REFUNO OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z3 of ZOO0. (TZ P.S. Section 91qO). Detach the top portion of this Notice and submit with your payment to the Register of Nills 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 ba requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1315). Applications ara available at tho Office of the Register of Hills, any of the 23 Revenue District Offices or by calling the special Z4-hour answering service for forms ordering: 1-800-36Z-Z050; services for taxpayers aith special hearing and or speaking needs: 1-800-447-30Z0 (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 aithin sixty (60) days of receipt of this Notice by: --writtsn pretest to the PA Ospartaant of Revenue, Board of Appeals, Dept. Z810Z1, Harrisburg, PA 171ZS-lOZ1, 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 Reviea Unit, DEPT. Z80601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. Sea page 5 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-iSO1) for an explanation of administratively correctable errors. If any tax due is paid within three (5) calendar months after the dacedant's death, a five percent discount of the tax paid is allowed. The 15X tax amnast~Y 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 and of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as you mould appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning aith 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, 198Z bear interest at the rate of six (6X) percent per annum calculated at a daily rate of .O0016q. A11 taxes which became delinquent on or after January 1, 198Z ail1 bear interest at a rate ahich will vary from calendar year to calendar year with that rate announced by the PA interest rates for 1982 through 2003 ara: Interest Daily Year Rate Factor 198Z ZOZ .0005q8 1983 16Z .000q38 1984 XXZ .000501 1985 1SI .000356 1986 IOZ .000Z74 Oepartaent of Revenue. The applicable Interest Daily Interest Daily Year Rate Factor Yea__r Rate Factor 1987 9Z .O00Zq7 1999 7Z .OOO19Z 1988-1991 llZ .000301 ZOO0 8Z .O00Z19 1992 9Z .0002q7 ZOO1 9Z .000Z47 1993-1994 ?Z .O0019Z ZOOg 6X .O0016q 1995-1998 9Z .O00Zq7 2005 5Z .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUHBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days beyond the data of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated.