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HomeMy WebLinkAbout04-01-13 �, i�_' pennsylvania `�� DEPARTMENT OFREVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX REV-1607 EX AFP (12-12) INHERITANCE TAX DIVISION S TA T E M E N T O F A C C O U N T PO BOX 280601 HARRISBURG PA 17128-0601 l��C�RDED {?FFfCE 0� DATE 03-25-2013 ���"'����� o� ���-t-� ESTATE OF RESSLER LILLIAN B tp DATE OF DEATH 02-17-2012 '�!i,� F�I�tV 1 P�1 12 '�S FILE NUMBER 21 12-1080 COUNTY CUMBERLAND MURREL WALTERS III ESQ ����� QF ACN 101 54 E MAIN ST np����, �QUD� Amount Remitted MECHANICSBURG PA luft� 1 �` CUMBE�LAND �0., PA MAKE CHECK PAYABLE AND REMIT PAYMENT T0: RE6ISTER 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 ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS E— REV-1607 EX AFP C12-12� *�* INHERITANCE TAX STATEMENT OF ACCOUNT *�� ESTATE OF:RESSLER LILLIAN B FILE NO. : 21 12-1080 ACN: 101 DATE: 03-25-2013 THIS STATEMENT PROVIDES CURRENT STATU�S 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 FI6URE. DATE OF LAST ASSE:SSMENT OR RECORD ADJUSTMENT: 01-28-2013 PRINCIPAL TAX DUE : .00 PAYMENTS CTAX CREDITS� : PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 03-13-2013 CD017320 .00 1 ,279.50 TOTAL TAX PAYMENT 1 ,279.50 BALANCE OF TAX DUE 1,279.50CR INTEREST AND PEN. .00 TOTAL DUE 1,279.50CR * 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 pr9nted on the reverse side. Zf 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 lnheritance and Estate Tax" (REY-1313). Applications are available from deoartment'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: 1-600-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-B00-447-3020 (TT only). REPLY T0: Questions regarding errors should be addressed to: PA Department of Revenue. Bureau ot 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 vith 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 fnterest at a rate which varies from year to year w3th the rate announced by the PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet CREV-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 2013 are: Interest Dailv Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 8% .UD0219 2001 9% .000247 2002 6% .000164 2003 5% .000137 2004 4� .000110 2005 5� .000137 2006 7% .000192 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011-2013 3% .000082 I�terest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELIN9UENT 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.