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Home My WebLink About03-23-07r `1 ~ COMMONWEALTH OF PENNSYLVANIA ' - DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAKES INHERITANCE TAX INNERITANCE TAX DIVISION RECORD ADJUSTMENT PD 60X 280601 JOINTLY HELD OR TRUST ASSETS HARRISBURG PA 17128-8601 r r~ ~-~ ~ r. ~ d n " t', , ~- ,.~;- Cr r r ~ q,ili ~~ ,+ "n ;1.~, ROGER L CALAMAN 841 N WEST ST CARLISLE PA 17013 REV-1604 IX AFP C03-05) DATE 03-15-2007 ESTATE OF CALAMAN HELEN DATE OF DEATH 02-15-20D6 FILE NUMBER 21 06-0169 COUNTY CUMBERLAND SSN/DC 178-16-6371 ACN 06120933 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO CDURT HOUSE CARLISLE, PA 17013 E CUT ALONG THIS LINE ~ RETAIN LDWER PORTION FOR YOUR RECORDS F ........_ ................._~.._~......-......M..._......_................~°°.....................~.__~.................-.......-._-._........... REV-1604 EX AFP C03-053 r* INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS ~~ DATE 03-15-2007 ESTATE OF CALAMAN HELEN E DATE OF DEATH 02-15-2006 COUNTY CUMBERLAND FILE N0. 21 06-D169 S.S/D.C. N0. 178-16-6371 ACN 06120933 ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT N0. 2895363626 TYPE OF ACCOUNT: ( ) SAVINGS ( ) CHECKING C ) TRUST CX) TIME CERTIFICATE DATE ESTABLISHED 07-05-2002 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due TAX CREDITS: .00 X 0.166 .00 .00 .00 X .45 .00 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 ADDRESS SHOWN ABOVE. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID C-) AMOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .DO TOTAL DUE * IF PAID AFTER THIS DATE, SEE REYERSE FDR CALCULATION OF ADDITIONAL INTEREST. C IF TOTAL DUE IS LESS THAN tl, ND PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), _ _ n YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.) ('~''V ` PAYMENT: Detach the !oD portion of this Notice and subwit with your paywent wade payable to the oars and address printed on the reverse side. --hake check or woney order payable to: REGI3TEROFWII.LS,AGENT. Failure to Day the tax, interest, and penalty due way result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. REFUND CCR)r A refund of s tax credit, which was not requested on the Tax Return, way be requested by eowpleting an "Application for Refund of Pennsylvania Inheritance and Estate Tax" lREV-1313). Applications era available online at }my.ravanw.ststa.pa.us, arry Register of Wills or Revenue Uistriet Offiea, or frow the Dapartwent's 24-hour answering service for fares orders: 1-800-362-2050; servf ces for taxpayers with spacial hearing and/or speaking needs: 1-800-447.3020 ITT only). REPLY TDr Questions regertling errors contained on this notice should be addressed to: PA Depa rtwent of Revenue, Bureau of Individual Taxes, ATTN: Post Aasesswent Review Unit. P.D. Box 200601. Harrisburgr PA 17120-0601. Phone (717) 787-6505. DISCOUNT: If arar tax due is paid within three (3) calendar wonths after the decedent's death, a five percent C5X) discount of the tax paid is allowed. PENALTY: The 15X tax awnesty non-oarticipa#ion penalty is eowput ed on th• total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax awnesty period. INTEREST: Interest is charged beginning with first day of delinquency or nine C9) wonths and one C1) day frow the data of death to the data of Peywent. Taxes whicfi becawe delinquent before January 1, 1982 bear interest at the rate of svc (6X) percent per snow calculated at a daily rate of .000164. All texas which becaee delinquent on and attar January 1, 1982 will boar interest wt a rate which will very free calendar year to calendar year with that rate announeatl by the PA Departwent of Revenue. Rates for years 1902 through 1999 can be found in the Pennsylvania Resident Instruction Booklet, CREY-1501), the Pennsylvania Mon-resident Instruction Booklet CREY-1736) or on the Pennsylvania Devt. of Revenue web site www.revenu6.state.pa.us. Tha apolica6le interest rates for 2000 through 2007 arer Interest Dai lv Interest Daily Interest Daily Year Rate Factor Year Rate Fsctor Year Rate Factor 2000 BX .000219 2001 9X .000247 2002 6X .000164 2003 5Y. .000137 2004 4Y. .000110 2005 5X .000137 2006 7x .000192 2007 SY. .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notate issued attar the tax becowes delinquent will reflect an interest calculation to fifteen (15) days beyond the tlata of the assasswent. If paywent is Wade after the interest cowputatian date shown on the Notice. additional iota rest oust be calculated. r ~ COMMONWEALTH OF PENNSYLVANIA • DEPARTMENT OF REVENUE BUREAU of iNDvZDUAL TAxE~- INHERITANCE TAX xNHERxrANCE Tax oxvxsIOH _ RECORD ADJUSTMENT Po eox 2eocBx JOINTLY HELD OR TRUST ASSETS WIRRISBURG PA17128-Ob01 REV-1604 IX AFP (03-05) ,, ,, -,, DATE 03-15-2007 < ~ J I ii, l11 ~ v I; i ~~~%' .~ `' ESTATE OF CALAMAN HELEN E DATE OF DEATH 02-15-2006 -,~- FILE NUMBER 21 06-0169 _C~-F1`~'` ' ~r COUNTY CUMBERLAND ~ ~ `:' ' '~- ~`~~ SSN/DC 178-16-6371 R~~R' L CiepLA?AAN ACN 06120935 8 N WEST ST Amount Remitted CARLISLE PA 17013 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~- RETAIN LOWER PORTION FOR YOUR RECDRDS ~ _-._ ..............~_................__r_.........~...____...............___~........._..._.._~_.........._.._..~.,............ ~ ...... REV-1604 EX AFP C03-057 ^r INHERITANCE TAX RECORD ADJUSTMENT JOINTLY HELD OR TRUST ASSETS r* DATE 03-15-2007 ESTATE OF CALAMAN HELEN E DATE OF DEATH 02-15-2006 COUNTY CUMBERLAND FILE N0. 21 06-0169 S.S/D.C. N0. 178-16-6371 ACN 06120935 ADJUSTMENT BASED ON: ADMINISTRATIVE CORRECTION JOINT OR TRUST ASSET INFDRMATION FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT N0. 2895363600 TYPE OF ACCOUNT: C ) SAVINGS C ) CHECKING C ) TRUST (X) TIME CERTIFICATE DATE ESTABLISHED 07-05-2002 Account Balance Percent Taxable Aeount Subject to Tax Debts and Deductions Taxable AAtount Tax Rate Tax Due .00 X 0.166 .00 .00 .00 X .45 .00 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 ADDRESS SHOWN ABOVE. MAKE CHECK OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT C+) INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX CREDIT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. ,00 TDTAL DUE ^ IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. C LF TOTAL DUE IS LESS THAN il. NO PAYMENT IS REQUIRED. IF TOTAL DUE ISREFLECTED AS A ^CREDIT" (CR). YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THLS FORM FOR INSTRUCTIONS.) PAYMENT: Detach the top portion of this Notice and subsit with your payaent soda payable to the nose and address printed on the reverse side. --Make check or sonev order payable to: REGISTER OFWII.LS,AGFIVT. Failure to pay the tax, interest, and penalty due say result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit, which was not nquastod on the Tax Return, aay be roquested 6v coapleting sn "Avplfcation for Refund of Pennsylvania Inhoritsnc• and Estate Tex" (REV-1313). Applications are available online at maw. rovonua.state.pa.us, any Register of Nills or Rovonue District Offip, or frow the Departunt's 24-hour answering service for fors orders, 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). REPLY T0: Questions regarding errors eentained on this notice should b• edtlressed to: PA DaDartsent of Revenue, Bureau of Individual Taxes, ATTN: Post Assesssent Revi aw Unit, P.0. Box 280601, Narrisbu rg, PA 17128-0601, Phone (717) 787-6505. DISCOUNT: If arar tax due is paid within three (3) calendar aonths after the decedent's death, a five percent (5X) discount of the tax paid is allowed. PENALTY: The 15X tax ssnosty non-participation penalty is eosputetl on the total of the tax and interest assessed, and not Daid before January 18, 1996, the first day after the end of the tax asnesty period. INTEREST: Interest is charged 6eeinning with first day of delinquency or nine (9) aonths and ono (1) day fros the data of death to th• date of paywont. Taocos which 6acaae delinquent before January 1, 1982 boar interest at the rate of six (6X) pa resnt oar annul calculated at a daily rate of .000164. All texas which beeaae delinquent on and after January 1, 1982 will bear interest at a rate which will vary froa calendar year to calendar year with that rate announced by the PA Departsent of Revenue. Rates for years 1982 through 1999 can ba found in the Pennsylvania Resident Instruction Booklet. CREV -1501), the Pennsylvania Non-resident Instruction Booklet (REY-1736) or on the Pennsylvania Dept. of Ravanue web site www.revenue.state.pa.us. The eDplicahle interest rates for 2000 through 2007 are: Interest Daily Interest Daily Intarast Daily Year Rate Factor Year Rate Factor Year Rata Factor 2000 BX .000219 2001 9X .004247 2002 6X .000164 2003 5Y. .000137 2004 4Y. .000110 2005 5X .000137 2006 7Y. .000142 2007 B): .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Anv Notice issued after the tax becoses delinquent will reflect an interest calculation to fifteen C15) days beyond the data of the assessaent. If peysent is wade after the interest eosputation date shown on the Notice, additional interest lust be calculated. REV-1470 EX (deU' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES PO Box 280801 INHERITANCE TAX EXPLANATION OF CHANGES Helen E. Calaman 2106-0169 REVIEWED 8Y ACN Joan Peters 06120933, 06120935 ITEM SCHEDULE pp, EXPLANATION OF CHANGES The above referenced Account Control Number has been adjusted to zero since the joint bank account was reported on the Inheritance Tax Return. RoW Page 1