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Home My WebLink About08-03-11 ~~ ~~ ~-, C~cyi ~~~ ~~7~~ i~ o~// 2~ /~o~~% ~~~ ~i r., ss. C 6ti ~- C.J -3=- 3 r- fl:. ~' ~' «~ ~~. Y~ 4 SAL W ~ ~. ~., *r ~; ` ~~ ,, ~ .. R, f lE, j ` s 1 .a Q ~ ^,'F Rq 4 ~M~ ~~ J a >` )S¢ ^1 v ..~ ~ Y soV ~.. r .~: w ,,= .. .r': ...` w r .r ..,. .«~ r';} 'M~ o ~: ;. F_ pennsylvania ~ NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION AppRAISEMENT, ALLOWANCE OR DISALLOWANCE REY-1548 IX AFP I12-10) PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON HARRISBURG PA 1712E-0601 J.O LNTLY HELD OR TRUST ASSETS DATE 08-01-2011 ESTATE OF BOORE JOYCE Y DATE OF DEATH 06-05-2011 FILE NUMBER 21 11-0748 COUNTY CUMBERLAND SSN/DC 210-26-8870 JUANITA S BRANNEN ACN 11144760 4400 PHEASANT HILL RD APPEAL BY DATE:09-30-2011 (See reverse side under Objecrions) APT 359 HARRISBURG PA 17110-3809 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T 0: REGISTER OF WILLS 1 COURTHOUSE S4UARE CARLISLE PA 17013 CUT ALONG THIS LINE ""~ RETAIN LOWER PORTION FOR YOUR RECORDS 4- ------------------------------------------------------------------------------------------ REV-1548 EX AFP C12-10~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 08-01-2011 ESTATE OF:800RE JOYCE Y DATE OF DEATH:O6-05-2011 COUNTY:CUMBERLAND FILE NO.: 21 11-0748 S.S/D.C. NO.: 210-26-8870 ACN: 11144760 TAX RETURN WAS: CX) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNG BANK NA ACCOUNT NO.: 5005251557 TYPE OF ACCOUNT: C )SAVINGS CX) CHECKING C )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 08-06-2007 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate. Tax Due 3,220.00 X 0.166 536.68 - .00 536.68 v .15 80.50 NOTE: 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." TAY f QFnTTS e PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID (-) AMOUNT PAID PAYMENT MUST BE MADE BY 03-06-2012*. TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE 80.50 INTEREST AND PEN. .00 TOTAL DUE 80.50 ~ 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. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. C72 P.S. Section 9140). PAYMENT: Detach the too Dortion of this notice and submit with your pavpent to the Register of Wills printed on the reverse side. Make check or woney order payable to: Register of Wills, Agent. Failure t0 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 CCR): A refund of a tax credit, which was not requested on the tax return, way be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available from the Department's Web site at www.revenue.state.pa.us, arty Register of Wills or Revenue District Office or from the Department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 <TT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or di sallowanee of deductions or assessment of tax (including discount or interest) as shown on this notice may ob]act within 60 days of the tlate of receipt of this notice by A> Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at www.boardofappeals.state.pa.us oq or before the 60-day appeal period expires. In order for an electronic protest to b• valid, you oust receive a confirmation number and processed date from the Boartl of Appeals Web site. You may also sand 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 assesswent should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment Review Unit. PO Boz 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 ih ree 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 penal tv 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-partici vation penal tv 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 paypent. Taxes which became delinquent before Jan. 1, 1962, bear interest at the rate of six percent per annum calculated at a dai lv rate of 0.000164. All taxes which became delinquent on or after Jan. 1, 1962 will bear interest at a rate which varies trop 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 Departpent of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 through 2011 are: Interest Daily Year Rate Factor 2007 8Y. .000219 2010 4Y. .000110 Interest is calculated as follows: Interest Daily Interest Dai lv Year Rate Factor V~ar Rate Factor 2008 7Y. .000192 2009 5X .000137 2011 3Y. .000082 INTEREST = BALANCE OF TAX UNPAID X NUMBER DF 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 assesswent. If paypent is made after the interest copputation date shown on the notice, additional interest roust be calculated.