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Home My WebLink About04-01-13 _ _ . : � pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENTOFREVENUE INHERITANCE TAX DIYISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, .AND ASSESSMENT OF TAX ON REV-1548 D( AFP (12-12) HARRISBURG PA 17128-0501 JOINTLY HELD OR TRUST ASSETS �� (��'�'�� (�� DATE 04-01-2013 R��.,�.�� 4 � ESTATE OF BROWN RUTH R DATE UF DEATH 12-20-2011 FILE NUMBER '�,�-��`,Z, "�)�� iNi3 flPR 1 �i I 12 1�# COUNTY CUMBERLA�n SSNlDC 136-30-2419 VITTORIO G BROWN ACN 12128465 631 SW 23RD TER �L�R� �'� APPEAL BY DATE:05-31-2013 CAPE CORAL FL 339Q�{��,�5� C��RI (SeereversesideunderObjections) �UMBERLA�IC GC�., �� Amount Remitted C MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHDUSE SQUARE CARLISLE PA 1701:3 CUT ALONG THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS F -------------------------------------------------------------------------°----------------- REV-1548 EX AFP C12-12) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-01-2013 ESTATE OF: BROWN RUTH R DATE OF DEATN:12-20-2011 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 12128965 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 28910G1259 TYPE OF ACCOUNT: t )SAVINGS ( � CHECKING C �TRUST OTIME CERTIFICATE DATE ESTABLISHED 06-02-2�00 Account Balance 1 ,082.63 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.50� YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 541 .32 UPPER PORTION OF THIS NOTICE Debts and Deductions " •0� WITH YOUR TAX PAYMENT TO THE Taxable Amount 541 .32 REGISTER OF WILLS AT THE Tax Rate x • 15 ABOVE ADDRESS. MAKE CHECK Tax Due $1•20 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCDUNT C+) DATE NUMBER INTERESTlPEN PAID C-) AMOUN7 PAID INTEREST IS CHARGED THROUGH 04-09-2013 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 81 .20 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 1 .34 TOTAL DUE 82.54 � IF PAID AFTER THIS DRTE, SEE REVERSE 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. � PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act. Act 23 of 2000. (72 • • Section 9140). PAYMENT: Detach tne top portion of this notice and submit with vour vayment to the Reg3ster of Wills printed on the reverse side. Make check or money order vayable to: Register of Wills. Agent. Failure to pav the tax, interest and penalty due may result in the filing of a lie� in the appropriate county or the issuance of an Orphan's Court citation. REFUND CCR)� AApplication forXRefundtofWPennsvlvania lnheritancenandeEstateeTax°CREV-1313)QUAPPlicationsParelavailable from the Department's Web site at www.revenue.state.va.us, anv Register of Wills or Revenue District Office or from the Department's 24-hour answering service: 1-500-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 CTT onlv). OBJECTIONS: Aincludingldiscountsorn�nterest)las shownton thisanotice�mavlob�ect withina60�dayseofftheddateoof receiptsofethisfnotice bv: A) Protest to the PA Department of Revenue, Board of Appeals bv filing a protest online a www.boardofappeals.state.Pa.us on or before the 60-dav appeal period expires. In order for an electronic protest to be valid, you must receive a confirmatian number and processed date from the Board of Appeals Web site. You mav 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 audit of the personal representative account; or ADMIN- C) ApDeal to the Orphans' Court. ISTRATIYE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of evenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit. PO Box 28D601. Harrisburg, PA P126-0601 or call (717) 787-6505. See Page 4 of ^Instructions for Inheritance Tax Return for a Resident Decedent^ (REV-1501) for an explanation of administrativelv correctable errors. 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-uarticivation penalty is computed on the total of the tax and 3�terest assessed and not paid before Jan. 18, 1996, the first dav after the end of the tax amnestv period. This non-participation penalty is appealable 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 beginning with first day of delinquencv or nine months and one dav 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 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 aPDlicable interest rates for 2007 through 2013 are: Interest Dailv Interest Daily Factor Interest Daily Factor Y__ar Rate Year Rate Factor Y�ar Rate ZOO9 5� .000137 2008 7% .000192 2007 S% .000219 .000082 2�10 4% .000110 2011-2013 3% Interest is calculated as folloas: INTEREST = BALANCE OF TAX UNPAID 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 payment is made after the interest comDUtation date shoan on the notice, additional interest must be calculated.