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Home My WebLink About03-0306BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION DEPT. 280601 HARRISBURG, PA 17128-0601 JUDY S BLUST 1015 TUNBR[DGE LN MECHANICSBURG PA 17055 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX APPRAXSEHENT. ALLONANCE OR DXSALLOHANCE OF DEDUCTXONS, AND ASSESSMENT OF TAX ON JOXNTL¥ HELD OR TRUST ASSETS DATE 04-07-2005 ESTATE OF OLIAN BETTY D DATE OF DEATH 12-07-2002 FILE NUMBER C~/~ ~.~ COUNTY CUMBERLAND SSN/DC 052-01-0654 ACN 05108061 [ Amount Remitted } MAKE CHECK PAYABLE AND REMIT PAYMENT TO= REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17015 CUT ALONG THIS LINE REV-1548 EX AFP C01-05) RETAXN LOWER 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 04-07-2005 ESTATE OF OLIAN BETTY D DATE OF DEATH 12-07-2002 COUNTY CUMBERLAND FILE NO. S.S/D.C. NO. 052-01-0654 ACN 05108061 TAX RETURN NAS: Cx) ACCEPTED AS FILED C ) CHANGED SEE ATTACHED NOTICE JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PSECU ACCOUNT NO. 0052010654-4 TYPE OF ACCOUNT: C ) SAVINGS C ~ CHECKING C ) TRUST ( ) TIME CERTIFICATE DATE ESTABLISHED 08~07-1986 Account BaZance 2,660.81 Percent Taxable X 0.500 Amount Subject to Tax 1,350.41 Debts and Deductions 2,651.86 Taxable Amount .00 Tax Rate ~ .45 Tax Due .00 NOTE: TAX CREDITS; PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) AHOUNT 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. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TOTAL TAX CREDIT BALANCE OF TAX DUE INTEREST AND PEN. TOTAL DUE IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. C IF TOTAL DUE IS LESS THAN 41, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A **CREDIT'* ( CA}, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) .00 .00 .00 .00 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 Hills printed on the reverse side. -- Make check or money order payable to= REGISTER OF HILLS, AGENT. REFUND (CA)= 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-1315). Applications are available at the Office of the Register of Hills, any of the 23 Revenue District Offices or bY calling the special 24-hour answering service for forms ordering= 1-800-362-2050; services for taxpayers with special hearing and or speaking needs= 1-800-447-3020 CTT OBJECTIONS= Any party in interest not satisfied with the appraisement, allowance, or disallowance of deductions or assessment of tax Cincluding discount or interest) as sho~n on this Notice may object within sixty C60) days of receipt of this Notice bY: OR --written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021, --electing to have the matter determined at the audit of the account of the personal representative, OR --appeal to the Orphans' Court ADMIN- ISTRATIVE CORRECTIONS= DISCOUNT: PENALTY= INTEREST= 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. 280601, Harrisburg, PA 17128-0601 Phone C717) 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 C3) calendar months after the decedent's death, a five percent (SX) discount of the tax paid is allo~ed. The 15X 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 appea! the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine C9) months and one C1) 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 CEX) percent per annum calculated at a daily rate of .000164. Al! taxes which became delinquent on or after JanuarY 1, 1982 will bear interest at a rate which wi1! 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 are= Interest Daily Interest Daily Interest Daily Year Rate Factor Y e a.~r Rate Factor Y ea.~.r Rate Factor .. 1982 20Y. .000348 1987 9X .000247 1999 7X .000192 1983 16X .000438 1988-1991 11X .000301 2000 8X .000219 1984 11~ .000301 1992 9~ .000247 2001 9X .000247 1985 13X .00035& 1993-1994 7X .000192 2002 6X .000164 1986 10~. .000274 1995-1998 9X .000247 2003 5X .000157 --Interest is calcutated as follows; XNTERB~T = BALANCE OF TAX UNPAXD X NURBBR OF DAYS DBLXNQUENT X DAXLY XNTEREST FACTOR --Any Notice issued after the tax becomes delinquent wil1 reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date sho~n on the Notice, additional interest must be caZculated.