The URL can be used to link to this page

Home My WebLink About04-01-13 . pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENTOFREVENUE INHERITANCE 7AX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BDX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP t12-12) HARRISBURG PA ll128-0601 RECOR�E� �h�i`��Y,�i�LD OR TRUST ASSETS �: �E�S�s�� yi�?�� DATE 04-01-2013 ESTATE OF STONER GRACE E rf ppppmL DATE OF DEATH 09-30-2011 ,�.U�3 t►{ `1 1 ` f i 12 t� FILE NUM9ER 21 11-lllb COUNTY CUMBERLAND CL�� `' SSN/DC NICHOLE RINES ACN 13031133 9218 OAK RIVER DR w OR�'NANS� CC�URT APPEAL BY DATE:05-31-Z013 S CHESTERFLD V�(��L(�}�� {^j � �A (See reverse side under Objections) Amount Remitted C MAKE CHECK PAYABLE AND REMIT PAYMENT T0: RE6ISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE ""� RETAIN LOWER PQRTION FOR YOUR RECORDS � REV-1548 EX AFP C12-12)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JdINTLY HELD OR TRUST ASSETS DATE: 04-01-2013 ESTATE OF:STONER GRACE E DATE OF DEATH:09-30-2011 COUNTY:CUMBERLAND FILE NO. : 21 11-1116 S.S/D.C. NO. : ACN: 13031133 TAX RETURN WAS: (X� ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: WOODMEN OF THE WORLD ACCOUNT NO. : 99999 TYPE OF ACCOUNT: � )SAVINGS C ) CHECKING OTRUST OTIME CERTIFICATE DATE ESTABLISHED 09-30-2011 Account Balance 79,244.86 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1 .D00 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 79,244.8b UPPER PORTION OF THIS NOTICE Debts and Deductions - •�� WITH YOUR TAX PAYMENT TO THE Taxable Amount 79,244.86 REGISTER OF WILLS A7 THE Tax Rate x .045 AB�VE ADDRESS. MAKE CHECK Tax Due 3,566.02 OR MONEY ORDER PAYASIE T0: "REGISTER OF WILLS, A6ENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID � DATE NUMBER INTEREST/PEN PAID C-) 03-04-2013 CD017275 .00 3,566.02 BALANCE OF UNPAID INTERESTlPENALTY AS OF 03-05-2013 TOTAL TAX PAYMENT 3,566.02 BALANCE OF TAX DUE .00 INTEREST AND PEN. 72.23 TOTAL DUE 72,23 ,� * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. � LF TOTAI DUE IS REFLECTED AS A "CREDIT" (CR), 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. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and submit with vour payment to the Register of Wills printed on the reverse side. Make check or money order payable to: Register of Wills, Agent. Failure to pay the tax, interest and penalty due may result in the filing of a lien in the appropriate county nr the issuance of an Orvhan's Court citation. REFUN➢ (CR): A refund of a tax credit, which was not requested on the ta�c return, may be requested bv completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" CREY-1313). Applications are available from the Devartment's Web site at www.revenue.state.pa.us, anv Register of Wills or Revenue District Office or from the Department's 24-hour answering service: 1-800-362-2050; services for taxpayers with specia2 hearing and/or speaking needs: 1-800-447-302D (TT onlv). OBJECTIONS: Any varty in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may ob�ect within 60 days of the date of receipt of this notice by: A) Protest to the PA Department of Revenue, Hoard of Appeals bv filing a protest online at www.boardofappeals.state.pa.us on or before the 60-day appeal period expires. In order for an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of A�peals Web site. You may also send a written protest to PA Department of Revenue, Board of Appeals, PO Box 281021, Harrisburg, PA 17128-1021. Petitions mav not be faxed; or B) Elect to have the matter determined at the audit of the personal representative account; or ADMIN- C) Avueal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601. Harr3sburg, 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 anv 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 uercent tax amnesty non-part3cipation penaltv is computed on the total of the tax and interest assessed and not paid before Jan. 16, 1996, the first day after the end of the tax amnesty Deriod. This non-participation penaltv is a�pealable in the same manner and in the the same time period as vou would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is char9ed 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 or 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 throu9h 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Res9dent Instruction Booklet (REV-1736) or nn the Department of Reve�ue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Daily Interest Da31y Interest �aily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011-2013 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 davs beyond the date of the assessment. If pavment is made after the interest computation date shovn on the notice, additional interest must be calculated. � pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENTOFREVENUE INHERi7ANCE Tnx orvisION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO eoX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-154s DC AFP t12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS ��Q�� '��+� �F DATE U4-01-2013 FZ�GIS��R O� �it�LLS ESTATE OF STONER 6RACE E DATE OF DEATH U9-30-2011 ;��J13 ilPfi � t FI 1� ��, COUNTY�MBER CUMBERLAND SSN/DC STEPHANIE BARR C�� ACN 13031134 12031 SOUTHERN RIDGE D p N APPEAL BY DATE:05-31-2013 CHESTERFIELD VA 23��$-��1�� RT (SeereversesideunderObjections) CUMBERLAN�? CO., �A Amount Remitted C MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE: CARLISLE PA 17013 CUT ALONG THIS LINE '�'� RETAIN LOWER PORTION FOR YOUR RECORDS F"" ------------------------------------------------------------------------------------------- REV-1548 EX AFP C12-12) NOTICE OF INNERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JdINTLY HELD OR TRUST ASSETS DATE: 04-01-2013 ESTATE OF: STONER GRACE E DATE OF DEATH:09-30-2011 COUNTY:CUMBERLAND FILE NO. : 21 11-lllb S.S/D.C. NO. : ACN: 13031134 TAX RETURN WAS: (XJ ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: WOODMEN OF THE WORLD ACCOUNT NO. : 99999 TYPE OF ACCOUNT: C )SAVINGS O CHECKING t )TRUST OTIME CERTIFICATE DATE ESTABLISHED 09-30-2011 Account Balance 74,244.86 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1 .000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 79,244.86 UPPER PORTION OF THIS NOTICE Debts and Deductions ' •�� WITH YOUR TAX PAYMENT TO THE Taxable Amount 79,244.86 RE6ISTER OF WILLS AT THE Tax Rate � .045 ABOVE ADDRESS. MAKE CHECK Tax Due 3,56b.02 OR MONEY ORDER PAYA$LE T0: "REGISTER OF W:[LLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 02-25-2013 CD017236 .00 3,566.02 SALANCE OF UNPAID INTERES7/PENALTY AS OF 02-26-2013 TOTAL TAX PAYMENT 3,566.02 BALANCE OF TAX DUE .00 INTEREST AND PEN. 70.18 TOTAL DUE 70. 18 � i * 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. ,j PURPOSE OF NOTICE: io 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 top portion of this notice and submit with your payment to the Register of Wills printed on the reverse side. Make check or money order pavable to: Register of Wills. Agent. Failure to pay the tax, interest and penalty due mav result in the filing of a lien 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 Pennsvlvania l�heritance and Estate Tax" (REV-1313). Applications are available from the Devartment's Web site at www.revenue.state.pa.us, any Register of Wills or Revenue District Office or from the Department's 24-hour ansuering service: 1-800-362-2050; services for taxpavers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Anv Darty in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax Cincluding discount or interest) as shoun on this notice may object within 60 days of the date of receipt of this notice by: A) Protest to the PA Department of Revenue, 8oard of Appeals by filing a protest online at www.boardofappeals.state.pa.us on or before the 60-dav appeal period expires. In order for an electronic protest to 6e valid, you must receive a confirmation number and processed date from the Board of Aoueals Web site. You may also send 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 aud3t of the personal representative account; or AOMIN- C) Appeal to the Orphans' Court. ISTRATIYE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601 or call C717) 767-6505. See Page 4 ot "Instructions for Inheritance Tax Return for a Resident Decedent•• (REY-15011 for an explanation of administratively correctable errors. DISCOUNT: If any Yax due is paid within Yhree calendar months after the decedent's death, a five vercent tliscount 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. This non-participation penalty is aovealable in the same manner and in the the same time period as vou would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beg3nning with first day of delinquency or nine mnnths and one dav from the date of death to the date of payment. Taxes which 6ecame delinquent before Jan. 1, 1982, bear interest at the rate of six percent ver annum calculated at a dailv rate of 0.000164. All taxes which became delinquent on or 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 2006 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 apPlica6le interest rates for 2007 through 2013 are: Interest �aily Interest Daily Interest Dailv Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 �% .000192 2009 5i .000137 2010 4% .000110 2011-2013 3% .000082 Interest is calculated as follows: � INTEREST = BALANCE OF TAX UNPAI� X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Anv notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days beyond the date of the assessment. If vayment is made after the interest computation date shown on the notice, atlditional interest must be calculated.