HomeMy WebLinkAbout03-0520BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0401
PATRICI T NIXON
451SWATARA ST
STEELTON
CUT ALONG THIS LINE
REV-1548 EX AFP ¢01-03)
COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE
NOTXCE OF ZNHERXTANCE TAX
APPRAXSEIIENT~, ALLONANCE OR DXSALLONANCE
OF DED_U__C?.Z_O_NS) AND ASSESSI~T OF TAX ON
dOXNTL¥ HELD OR TRUST ASSETS
i:i~::"~ ~ · ~ ~ DATE 06-25-2005
~:: . : ' :~ ESTATE OF TORAU
DATE OF DEATH 0-5-15-2002
FILE NUMBER
'03 JUN 20 /:~11:39 COUNTY CUMBERLAND
REV-IS48 EX AFP (01-05)
VICTORIA
SSN/DC 195- 07- 5054
ACN 02154.%85
Amount Remitted
HAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 1701:5
RETAIN LOWER PORTXON FOR YOUR RECORDS
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 06-2:5-200:5
ESTATE OF TORAU
VICTORIA
DATE OF DEATH 05-15-2002
COUNTY CUMBERLAND
FILE NO. S.S/D.C. NO. 195-07-5054
TAX RETURN NAS: (X) ACCEPTED AS FILED ( } CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION= ALLFIRST FINANCIAL SERVICES ACCOUNT NO.
TYPE OF ACCOUNT:
DATE ESTABLISHED
ACN 021:54:585
00:50097:555
( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TIME CERTIFICATE
05-15-2002
Account Balance
Percent Taxable
Amount Subject to Tax
Debts and Deduct/ohs
Taxable Amount
Tax Rate
Tax Due
TAX CREDITS .-
PAYMENT RECEIPT
DATE NUMBER
INTEREST IS CHARGED THROUGH 07
12,092.82
1.000
12,092.82
.00
12,092.82
.15
1,81:5.92
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:
"REGISTER OF WILLS, AGENT."
r-~'~-'~'COUNT C+) -
INTEREST/PEN PAID C-)
01-200:5
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM
AMOUNT PAID
TOTAL TAX CREDIT
BALANCE OF TAX DUE J
INTEREST AND PEN.
TOTAL DUE
IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST.
C ['F TOTAL DUE IS LESS THAN ~1, NO PAYHENT IS REQUIRED.
IF TOTAL DUE IS REFLECTED AS A *'CREDIT*' C CR~, YOU NAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
.°°l
1,81:5.92
:5:5.80
1,847.72
pURPOSE OF
NOTICE:
PAYNENT~
To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 25 of 2000. (72 P.S.
Section
Detach the top portion of this Notice and submit with your payment to the Register of Wills printed on the
reverse side.
-- Hake check or money order payable to~ REGISTER OF WILLS, AGENT.
REFUND CCR)~ 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-I$1$)o Applications are available at the Office of
the Register of Wills, any of the 23 Revenue District Offices or bY calling the special 24-hour answering service
for fores ordering: 1-800-$&2-2050; services for taxpayers ~ith special hearing and or speaking needs:
1-800-447-$020 (TT only).
OBJECTIONS: Any party in interest not satisfied ~ith the appraisement, allowance, or disallowance of deductions or assessment
of tax (including discount or interest) as sho~n on this Notice may object ~ithin sixty C&O) days of receipt of
OR
this Notice by~
--written protest to the PA Department of Revenue, Board of Appeals, Dept. 281021, Harrisburg, PA 17128-1021,
--electing to have the matter determined at the audit of the account of the personal representative, OR
--appeal to the Orphans' Court
ADMIN- of Revenue,
ISTRATIVE
CORRECTIONS~ Factual errors discovered on this assessment should be addressed in ~riting to: PA Department
Bureau of Individual Taxes, ATTR: Post Assessment Revie~ Unit, DEPT. 280601, Harrisburg, PA 17128-0601
Phone C717) 787-6505. See page 5 of the booklet ,,Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
DISCOUNT: If any tax due is paid ~ithin three ($) calendar months after the decedent's death, a five percent C5%)
discount of the tax paid is allowed.
PENALTY: The 15Y. 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 ~ould appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST= Interest is charged beginning ~ith first day of delinquencY, or nine C9) months and one (1) day
from the date of death, to the date of payment. Taxes ~hich became delinquent before January 1, 1982
bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164.
All taxes ~hich became delinquent on or after JanuarY 1, 1982 ~ill bear interest at a rate which will vary from
calendar year to calendar year ~ith that rate announced by the PA Department of Revenue. The applicable
interest rates for 1982 through 2005 are: Interest Daily
Interest Daily Interest Daily Year Rate Factor
Year Rate Factor Yea~ Rate Factor ~ -
~ 7% .006192
1982 20% .000548 1987 9% .000247 1999
1983 l&% .0004~8 1988-1991 11% .000501 2000 81 .000219
198~ 11% .000501 1992 9% .000247 2001 9% .0002~7
1985 15% .00055& 1993-1994 7% .000192 2002 &% .0001&4
1986 101 .000274 1995-1998 9% .000247 200~ 51 .000157
--Interest is calculated as follows:
XNTEREST -- BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will 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 calculated.