HomeMy WebLinkAbout03-0490BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 1711&-0601
NARJORIE DITTNAR
6 ARDMORE
NEW CUMBERLAND
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INflERTTANCE TAX
APPRAISEHENT) ALLOHANCE OR DZSALLORANCE
OF DEDUCTTONS, AND ASSESSXENT OF TAX ON
JOTNTLY HELD OR TRUST ASSETS
RSL:~.,-~. ~,~ : ' O~ DATE
R~'~ c'!: 06-09-2005
~: "i? ESTATE OF PATTON
DATE OF DEATH 05-$1-2002
FILE NUHBER
ItEV-1548 EX AFP (Di-O5)
FLORENCE
CUHBERLAND
'O3
PA
.q~COUNTY
JUN-6 AIl ._~,SSN/DC
ACN
197-~0-87~5
02152508
Amount Rem J.'l:'~ed
HAKE CHECK PAYABLE AND REHZT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17015
~.'r_.~9~G THIS LZNE ~ RETAIN LONER PORTION FOR YOUR RECORDS ~
REV- lsat- ~- '~ PF -~ 5i=-~T .........
NOTICE OF INHERITANCE TAX APPRAISEHENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 06-09-2005
ESTATE OF PATTON
FLORENCE
DATE OF DEATH 05-$1-2002
COUNTY CUHBERLAND
FILE NO. S.S/D.C. NO. 197-~0-8755
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
ACN 02152508
JOINT OR TRUST ASSET ZNFORHATION
FINANCIAL INSTITUTION: WAYPOINT BANK ACCOUNT NO. 700005058
TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING ( ) TRUST (~ TZHE CERTIFICATE
DATE ESTABLISHED 10-18-1999
Account Balance 11,757.19
Percent Taxable X 0.500
Amount Subjec~ ~o Tax 5,878.60
Debts and Deductions - .00
Taxable Amount 5,878.60
Tax Ra~e X .15
Tax Due 881.79
TAX CREDITS:
NOTE:
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:
ffREGISTER OF WILLS, AGENT."
PAYMENT
DATE
RECEIPT
NUMBER
DISCOUNT (+)
INTEREST/PEN PAID (-
INTEREST IS CHARGED THROUGH 06-17-200~
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
) AMOUNT PAID
TOTAL TAX CREDIT-~J
BALANCE OF TAX DUEI
INTEREST AND PEN· J
TOTAL DUE /
ZF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADD:] ZONAL :INTEREST. ~
TF TOTAL DUE ZS LESS THAN $1, NO PAYHENT ZS REQUTRED.
ZF TOTAL DUE TS REFLECTED AS A 'CREDIT' (CR), YOU HAY BE DUE A REFUND.
SEE REVERSE STDE OF THTS FORH FOR TNSTRUCTTONS. )
.00
881.79
15.17
89~.96
PURPOSE OF
NOTICE:
To fulfill the requirements of Section 21q0 of the Inheritance end Estate Tax Act, Act Z5 of ZOO0. (7Z P.S.
Section 91qO).
PAYMENT:
Detach the top portion cf this Notice and submit mith your payment to the Register of Mills printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF HILLS, AGENT.
REFUND (CR): A refund of a tax credit) ahich ems not requested on the tax return, may be requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available at the Office of
the Register of Hills, any of the 25 Revenue District Offices or by calling the special 2q-hour ansaering service
for forms ordering: 1-800-562-2050; services for taxpayers Nith special hearing and or speaking needs:
1-800-q47-50ZO (TT only).
OBJECTIONS: Any party in interest not satisfied Nith the appraisement, allowance, or disalloaance of deductions or assessment
of tax (including discount or interest) as sho~n on this Notice may object aithin sixty (60) days of receipt of
this Notice by:
--Hrittmn protest to the PA Department of Revenue, Board of Appeals, Dept. 2810Z1, Harrisburg, PA 171ZB-lOZ1, OR
--electing to have the matter determined at the audit of the account of the persona! representative, OR
--appeal to the Orphans' Court
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
Factual errors discovered on this assessment should be addressed in ~riting to: PA Department of Revenue,
Bureau of Individue! Taxes) ATTN: Post Assessment Revie~ Unit, DEPT. ZB0601, Harrisburg, PA 171ZB-0601
Phone (717) 7B7-6505. 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 aithin three (3) calendar months after the decedent's death, a five percent
discount of the tax paid is allowed.
The ISZ tax amnesty nan-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January l&, 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 Nould appeal the tax and interest
that has been assessed as indicated on this notice.
Interest is charged beginning ~ith 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 dmlinquent before January 1, 198Z
bear interest at the rate of six (6X) percent par annum calculated et a daily rate of .000164.
Ali taxes which became delinquent on or after January I, 19az Hill bear interest at e rate ~hich wil! 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 Oaily Interest Daily
Year Rate Factor Yea__r Rate Factor Yea.__r Rate Factor
198Z ZOX .000548 1987 9Z .000Z47 1999 7Z .00019Z
1983 16Z .000458 1988-1991 112 .OO05O! ZOO0 82 .000219
198q 11Z .000501 199Z 9Z .O00Zq7 ZOO1 92 .O00Zq7
1985 15Z .000556 1995-1994 72 .00019Z ZOOZ 6Z .00016q
1986 IOZ .000274 1995-1998 9Z .000Z47 2003 5Z .000157
--Interest is calcuXatad es follows:
INTEREST = BALANCE OF TAX UNPATD X NUNBER OF DAYS DELI'NQUENT X DA/LY /NTEREST FACTOR
--Any Notice issued after the tax becomes delinquent mill reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. Xf payment is made after the interest computation date sho~n on the
Notice, additional interest must be calculated.