Loading...
HomeMy WebLinkAbout12-07-12 l%L.VVL\ul-U VI 1 IvL VI REGISTER OF 'ILLS Lf'I2 DEC ? Pik 17 pennsylvania i BUREAU OF INDIVIDUAL TAXES I HERITANCE TAX DEPARTMENT OF REVENUE ? INHERITANCE TAX DIVISION TAT E M E N T O F ACCOUNT REV-1607 EX AFP (12-11) PO BOX 280601 CLERK HARRISBURG PA 17128-0601 ORPHANS* COURT CUMBERLAND CO., PA DATE 12-03-2012 ESTATE OF SHEAFFER JR RALPH L DATE OF DEATH 02-28-2012 FILE NUMBER 21 12-0672 COUNTY CUMBERLAND ROGER B IRWIN ESQ ACN 101 60 W POMFRET ST Amount Remitted CARLISLE PA 17013-3243 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 NOTE: To ensure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS _ 4- - _ _ _ REV-1607 EX AFP C12-11) INHERITANCE TAX STATEMENT OF ACCOUNT* ESTATE OF:SHEAFFER JR RALPH L FILE NO.: 21 12-0672 ACN: 101 DATE: 12-03-2012 THIS STATEMENT PROVIDES CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 09-17-2012 PRINCIPAL TAX DUE: 228,92 PAYMENTS (TAX CREDITS): PAYMENT RECEIPT DISCOUNT AMOUNT PAID DATE NUMBER INTEREST/PEN PAID 06-13-2012 CDO16104 .00 217.47 09-26-2012 CDO16557 .00 11.45 11-19-2012 CDO16806 .00 11.45 TOTAL TAX PAYMENT 240.37 BALANCE OF TAX DUE 11.45CR INTEREST AND PEN. .00 TOTAL DUE 11.45CR * IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PAYMENT: Detach the top portion of this notice and submit with your payment made payable to the name and address printed on the reverse side. If payment is for a resident decedent, make check or money order payable to: Register of Wills, Agent If payment is for a non-resident decedent, make check or money order payable to: Commonwealth of Pennsylvania Failure to pay the tax, interest, and penalty due may 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 requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available from department's web site at www.revenue.state.pa.us, any 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). REPLY TO: Questions regarding errors should be addressed to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601, or call (717) 787-6505. DISCOUNT: If any tax due is paid within three 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 penalty 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.) 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 payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six percent per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on and after Jan. 1, 1982, will bear interest at a rate which varies from year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2000 through 2012 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 8% .000219 2001 9% .000247 2002 65, .000164 2003 5% .000137 2004 4% .000110 2005 5% .000137 2006 77 .000192 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011 3% .000082 2012 3% .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF 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 assessment. If payment is made after the interest computation date shown on the notice, additional interest must be calculated.