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Home My WebLink About04-01-13 � pennsylvania BUREAU OF INDIVIDUAL. TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS ��C�RDED OFFICE OFDATE 04-01-2013 �E�S°i�E'3�C� �� 4f��t�` ESTATE OF SHOAFF LAURA R DATE OF DEATH 01-28-2013 :�U1� f1PR 1 PI I �2 �2COUNTYUMBER CUMBERLAND SSN/DC MAE K. PETERSON C�E��( �r ACN 13105936 1520 S MOUNTAIN RD Q��uA(�S, ��.j. APPEAL BY DATE:05-31-2013 D I L L S B U R G P A 1 4 (See reverse side under Objections) ��9f�t�LAND CO„ PA Amount Remitted 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 � ------------------------------•------------------------------------------------------------- REV-1548 EX AFP (12-12� 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: SHOAFF LAURA R DATE OF DEATH:O1-28-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0148 S.S/D.C. NO. : ACN: 13105936 TAX RETURN WAS: CX) ACCEPTED AS FILED O CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 212725-05 TYPE OF ACCOUNT: C �SAVINGS C ) CHECKING f �TRUST OTIME CERTIFICATE DATE ESTABLISHED 01-04-2002 Account Balance .00 NOTE: TO ENSURE PRDPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax .00 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount .00 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 . 6 � 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 DF 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 your payment to the Register of Wills printed on the reverse side. Make check or money order vayable to: Register of Wills, Aaent. Failure to pay the tax, interest and penalty due may 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 Pennsylvania lnheritance and Estate Tax" (REV-1313). Applications are available from the 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). OBJECTIONS: Any party 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, Board of Appeals bv 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 be valid, you must receive a confirmation number and processed date from the Board of Appeals Web site. You may also send a written protest to PA Department of Revenue, Board of Appeals, PO Box 281021. Harrisbur9. 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) ADPeal 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, Harrisburg, 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 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. This non-participation penalty is apvealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. 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 or after Jan. 1, 1982 will bear interest at a rate which varies from year to vear with the rate announced by the PA Deoartment of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Res3dent Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 S% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011-2013 3% .000062 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 bevond the date of the assessment. If payment is made after the 3nterest computation date shown on the notice, additional interest must be calculated. � pennsylvania BUREAU OF INDIVIDUAI_ TAXES NOTICE OF INHERITANCE TAX = DEPARTMENTOFREVENUE INHERITANCE 7AX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE _ PO BOX 280601 OF DEDUCTLONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP (12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS ��'�R'�'�'� Q��C� flF DATE 04-01-2013 REG'�v € �:� C�� V�JILLS ESTATE OF SHOAFF LAURA R DATE OF DEATH 01-28-2013 :��!:3 APR I i 11 �2 �� COUNTYUMBER CUMBERLAND SSN/DC MAE K PETERSON ��K ��: ACN 13105937 1520 S MOUNTAIN R�� (�S, (;{��.�. APPEAL BY DATE:05-31-2013 D I L L S B U R G P(� 9- $'d"4 (See reverse side under Objections) cUm��Q�� !�., �/� Amount Remitted � � 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 � 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: SHOAFF LAURA R DATE OF DEATH:O1-28-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0148 S.S/D.C. NO. : ACN: 13105937 TAX RETURN WAS: CX) ACCEPTED AS FILED O CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 212725-43 TYPE OF ACCOUNT: C )SAVINGS O CHECKING ( �TRUST C �TIME CERTIFICATE DATE ESTABLISHED 06-02-2011 Account Balance .00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax .00 UPPER PORTION OF THIS NOTICE Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount .00 REGISTER OF WILLS AT THE Tax Rate Y . 045 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE . 00 -�■ IF PAID AFTER THIS DATE, 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 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 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 or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit, which was not requested on the ta�c return, may be requested by completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" (REV-1313). Applications are available from the 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 onlv). OBJECTIONS: Any party 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 receipY of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals by filing a vrotest online at ww�+.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 Appeals Web site. You may also send a written protest to PA Devartment 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) Appeal 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, Harrisburg, PA 17128-0601 or call (717) 787-6505. See Page 4 of ^Instructions for Inheritance Tau Return for a Resident Decedent^ CREV-1501) for an explanation of administratively corcectable 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-participation penalty is computed on the total of the ta�c 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 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 delinquency or nine months and one day from the date af death to the date of pavment. 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 Instruct3on Booklet (REV-1501), the Pennsylvania Non-Resident Instruction Booklet (REY-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 throu9h 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7% .000192 2009 5i .000137 2010 4% .000110 2011-2013 3% .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINpUENT X DAILY INTEREST FACTOR Any notice issued after the tax becomes delinquent will reflect an interest calculat3on to 15 days beyond the date of the assessment. If payment is made after the interest computation date shown on the notice, additional 3nterest must be calculated. NOTICE OF INHERITANCE TAX � pennsylvania BUREAU OF INDIVIDUAL. TAXES pppRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE INHERITANCE TAX DIVISION ��-�-� �-� PO BOX 280601 OF DEDUCTIONS, AND ASSESSM�NT OF TAX ON REY-1548 IX AFP (12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS ��=�Q��s�"�.� �;+�� O�DATE 04-01-2013 ��'S�� "r"�-�S DATETOFODEATH 01028�2013 LAURA R p FILE NUMBER 21 13-0148 Z��,� �f R 1, �� U�OUNTY CUMBERLAND 'SSN/DC RICHARD H SHOAFF C�� G�., ACN 13105938 PO BOX 117 �y puA�� APPEAL BY DATE:05-31-2013 NEW KINGSTOWN PA 1707'��OZR�Y��S� �� I� (SeereversesideunderObjections) CUMBERLAPID C(3., �,�a amount Remitted � � 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 � REV-1548 EX AFP (12-12�------°------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE QF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-01-2013 ESTATE OF: SHOAFF LAURA R DATE OF DEATH:O1-28-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0148 S.S/D.C. NO. : ACN: 13105938 TAX RETURN WAS: (X� ACCEPTED AS FILED C � CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 212725-43 TYPE OF ACCOUNT: i )SAVINGS O CHECKING C �TRUST C )TIME CERTIFICATE DATE ESTABLISHED 06-02-2011 Account Balance .00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax .00 UPPER PORTION OF THIS NOTICE Debts and Deductions - . 00 WITH YOUR TAX PAYMENT TO THE Taxable Amount .00 REGISTER OF WILLS AT THE Tax Rate Y . 045 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID TOTAL TAX PAYMENT . 00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 � IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIDNAL INTEREST. + IF TOTAL DUE IS REFLECTED AS A "CREDIT^ CCR), 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 vortion 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 countv 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" (REV-1313). Applications are available from the 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). OBJECTIONS: Any party 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, Board of Appeals by filing a protest online at www.boardofappeals.state.pa.us on or before the 60-day appeal veriod expires. In order for an electronic protest to be valid, you must receive a confirmation 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) Appeal 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, Harrisburg, PA 17128-0601 or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tau Return for a Resident Decedent^ (REY-150ll for an explanation of administratively 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-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 appealable in the same manner and in the the same time period as you 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 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 rete announced by the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REY-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 2007 through 2013 are: Interest Dailv Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 Si .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 DELINpUENT X DAILY INTEREST FACTOR Any notice issued after the tau 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. � pennsylvania BUREAU OF INDIVIDUAL. TAXES NOTICE OF INHERITANCE TAX DEPARTMENTOFREVENUE INHERI7ANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 DC AFP (12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS RECORDED {��'�IC� QF DATE 04-01-2013 REGI�ST�F4 OF �'I�LS ESTATE OF SHOAFF LAURA R DATE OF DEATH 01-28-2013 `Q13 APi�I 1 i I I 12 �� COUNTYUMBER CUMBERLAND SSN/DC MAE K PETERSON �,LE�j{( (�� ACN 13105939 1520 S MOUNTAIN RD v��>�A�S� �a��-l- APPEAL BY DATE:05-31-2013 D I L L S B U R G P A.,1�7 0.]'.9�8 8 Q(a., �� e �� (See reverse side under Objections) tiU tSC LArddJ Amount Remitted 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 � ------------------------------•------------------------------------------------------------- REV-1548 EX AFP (12-12) 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: SHOAFF LAUKA R DATE OF DEATH:O1-28-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0148 S.S/D.C. NO. : ACN: 13105939 TAX RETURN WAS: CX) ACCEPTED AS FILED ( ? CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 212725-49 TYPE OF ACCOUNT: C )SAVIN6S C � CHECKING ( �TRUST OTIME CERTIFICATE DATE ESTABLISHED 06-02-2011 Account Balance .00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax . 00 UPPER PORTION OF THIS NOTICE Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount .00 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID TOTAL TAX PAYMENT . 00 BALANCE OF TAX DUE . 00 INTEREST AND PEN. .00 TOTAL DUE .00 � 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. f 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 20D0. (72 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 payable to: Re9ister of Wills, Agent. Failure to pay the tax, interest and venalty due may 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. mav be requested by completing an "Application for Refund of Pennsylvania lnheritance a�d Estate Tax" CREY-1313). Applications are available from the 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). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax Cincluding 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, Board of Appeals by 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, vou must receive a confirmation 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. 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, Harrisburg, 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 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. This non-partic3pation penalty is appealable in the same manner and in the the same time period as you would appeal the tau and interest that has been assessed as indicated on this notice. 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 vayment. 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 wh3ch 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 Pennsvlvania Non-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Daily Interest �ailv Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8°i. .000219 2008 7% .000192 2009 5e .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 M111 reflect an interest calculation to 15 days bevond the date of the assessment. If payment is made after the interest computation date shown on the notice, additional interest must be calculated. NOTICE OF INHERITANCE TAX • pennsylvania BUREAU OF INDIVIDUAI_ TAXES pppRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE INHERITANCE TAX DIYISION �-� �� PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 DC AFP (12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS R�(�'�(��j�� ,�� af DATE 04-01-2013 ESTATE OF SHOAFF LAURA R R�GI��I�h� O� �CJ��.�.� DATE OF DEATH 01-28-2013 FILE NUMBER 21 13-0148 �'G13 APR 1 Pf� 12 y2 SSN/DC EVERETT E SHOAFF ACN 13105940 132 SPRING RD C LE�K �F APPEAL BY DATE:05-31-2013 D I L L S B U R G P A@��/��R"(' (See reverse side under Objeetions) CUMB�RLA�d� ti;�1., p�{ A�nount rtemitted � 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 � -----------------------------°------------------------------------------------------------- REV-1548 EX AFP (12-12� 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: SHOAFF LAURA R DATE OF DEATH:O1-28-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0148 S.S/D.C. NO. : ACN: 13105940 TAX RETURN WAS: CX) ACCEPTED AS FILED O CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 212725-49 TYPE OF ACCOUNT: OSAVINGS C ) CHECKING ( �TRUST C )TIME CERTIFICATE DATE ESTABIISHED 06-02-2011 Account Balance .00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax .00 UPPER PORTION OF THIS NOTICE Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount .00 REGISTER OF WILLS AT THE Tax Rate x . 045 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. . 00 TOTAL DUE . 00 �� 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. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 200D. (72 P.S. Section 9140). ,� . PAYMENT: Detach the top portion of this notice and submit with your vayment 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 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" CREV-1313). Applications are available from the Department's Web site at www.revenue.state.pa.us, any Re9ister of Wills or Revenue District Office or from the Department's 24-hour answering service: 1-800-362-2050; services for taxpayers w3th special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax Cincluding discount or interest) as shown on this notice mav object within 60 days of the date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals by 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 Appeals 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 audit of the personal representative account; or ADMIN- 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 (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 vercent discount of the tax paid is allowed. PENALTY: The 15 pereent tax amnesty non-participation penalty is computed on the total of the ta�c 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 appealable in the same manner and in the the same time period as you would avoeal the tax and interest that has been assessed as indicated on this notice. 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 vayment. Taxes which became delinquent before Jan. 1. 1982. bear interest at the rate of six pereent 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 aith the rate announced by the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsvlvania 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 2007 through 2013 are: Interest Dailv Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011-2013 3% .000062 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 bevond the date of the assessment. If payment is made after the interest computation date shown on the notice, additional interest must be calculated. � pennsylvania BUREAU OF INDIVIDUAt_ TAXES NOTICE DF INHERITANCE TAX DEPARTMENTOFREVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP C12-12) HARRISBURG PA 17128-0601 �� p��O�HELD OR TRUST ASSETS R��j"� # �� Q� ��.LS ESTATE OF SHOAFF2013 LAURA R DATE OF DEATH 01-28-2013 �(�i3 APR 1 i � �Z �� COUNTYUMBER CUMBERLAND SSN/DC MAE K PETERSON CL.ERK OF ACN 13105941 1520 S MOUNTAIN RD��}�Na��' {',Q(fR'�' APPEAL BY DATE:05-31-2013 D I L L S B U R G C�,(►��9��O�r� � �Q (See reverse side under Objectioas) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SAUARE CARLISLE PA 17013 CUT ALONG THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS � -----------------------------••------------------------------------------------------------- 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: SHOAFF LAURA R DATE OF DEATH:O1-28-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0148 S.S/D.C. NO. : ACN: 13105941 TAX RETURN WAS: (X) ACCEPTED AS FILED C � CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 212725-52 TYPE OF ACCOUNT: C )SAVIN6S ( � CHECKING C �TRUST OTIME CERTIFICATE DATE ESTABLISHED 08-04-2011 Account Balance .00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax .00 UPPER PORTION OF THIS NOTICE Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount .00 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE . 00 + IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. • � IF TOTAL DUE IS REFLECTED AS A "CIREDIT" (CR), YOU MAY BE DUE A REFUND. �'� SEE REVERSE SIDE DF 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 your payment to the Register of Wills printed on the reverse side. Make check or �oney 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 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, nay be requested by completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" (REV-1313). Applications are available from the 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 soeaking needs: 1-500-447-3020 CTT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (includin9 discount or interest) as show� on this notice may ob�ect within 60 davs of the date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals by filing a vrotest 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 Appeals 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 audit of the personal representative account; or ADMIN- C) Appeal 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 UniY, PO Box 280601, Harrisburg, PA 17128-0601 or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tau Return for a Resident Decedent^ <REV-1501) for an explanation of administratively 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-participation penalty 3s 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 appealable in the same manner and in the the same time period as you would appeal the tau and interest that has been assessed as indicated on this notice. 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 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 CREV-1501), the Pennsylvan3a Non-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Daily Interest Dailv Interest Daily 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 DELINOUENT X DAILY INTEREST FACTOR Any notice issued after the tax becomes delinquent will reflect an interest calculat3on 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. � pennsylvania BUREAU OF INDIVIDUAL. TAXES NOTICE OF INHERITANCE TAX DEPARTMENTOFREVENUE INHERI7ANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP (12-12) HARRISBURG PA 17128-0601 ��(3��p�y��E��OR TRUST ASSETS v r �i� RE�+{S�'�� r ��7;�� DATE 04-01-2013 ESTATE OF SHOAFF LAURA R �} DATE OF DEATH 01-28-2013 Z413 �PR 1 �� i� FILE NUMBER 21 13-0148 COUNTY CUMBERLAND CLE�'K Gi" SSN/DC EVERETT E: SHOAFF ACN 13105942 132 SPRING RD (��ANeJ� �i�� APPEAL BY DATE:05-31-2013 D I L L S B U R G P A l(I��►��' �� {;�,, �'� (See reverse side under Objections) Amount Remitted 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 � REV-1548 EX AFP (12-12)-------•------------------------------------------------------------- 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:SHOAFF LAURA R DATE OF DEATH:O1-28-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0148 S.S/D.C. NO. : ACN: 13105942 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHAN6ED JDINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 212725-52 TYPE OF ACCOUNT: OSAVINGS C ) CHECKING C �TRUST OTIME CERTIFICATE DATE ESTABLISHED 08-04-2011 Account Balance . 00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax .00 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount .00 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due . 00 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID TOTAL TAX PAYMENT . 00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 ■ IF PAID AFTER THIS DATE, 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 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 payable to: Re9ister of Wills, Agent. Failure to pay the tax, interest and penalty due may result in the filing of a lien in the appropriate county or the issuance of an Orvhan'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" (REV-1313). Applications are available from the 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). OBJECTIDNS: Any party in interest not saYisfied with the appraisment, allovance 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. Board of Appeals bv filing a protest online at www.boardofaDUeals.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 Appeals Web site. You may also send a written protest to PA Depart�ent of Revenue, Board of Appeals, PO Box 281021. Harrisburg, PA 17128-1021. Petitions may not be faxed; or B) Elect to have the �atter determined at the audit of the personal representative account; or ADMIN- C) Appeal 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. Harrisburg, 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 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 venalty 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 appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. 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 taues 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 CREV-15D1), 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 2007 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7% .OD0192 2009 5� .000137 2010 4% .000110 2011-2013 3% .000062 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Any notice issued after the tau 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. � 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 IX AFP (12-12) HARRISBURG PA 1 7126-0601 M��nO��j��HE�D 00� TRUST ASSETS tC �i a ��`�r�� F �C�-�—� ESTATE UF SHOAFF2013 LAURA R 1 DATE OF DEATH 01-28-2013 ;��,�13 APR ,� �� 12 ��ILE NUMBER 21 13-0148 OUNTY CUMBERLAND �L�� SSN/DC MAE K. PETERSON ACN 13107270 1520 S MOUNTAIN RD OR�HANS' COURT APPEAL BY DATE:05-31-2013 D I L L S B U R G P A 17��A N� ��., PA (See reverse side under Objections) Amount Remitted � —� 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 � ------------------------------•------------------------------------------------------------- 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: 04-01-2D13 ESTATE OF:SHOAFF LAURA R DATE OF DEATH:O1-28-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0148 S.S/D.C. NO. : ACN: 13107270 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: CENTRIC BANK ACCOUNT NO. : 3021627 TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING C b TRUST C )TIME CERTIFICATE DATE ESTABLISHED 08-05-2008 Account Balance .00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.333 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax .00 UPPER PORTION OF THIS NOTICE Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount .00 REGISTER OF WILLS AT THE Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+� DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE . 00 * IF PAID AFTER THIS DATE, 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 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 payable to: Register of Wills, Age�t. Failure to pay the tax. interest and penalty due may 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 tau return. may be requested by completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" CREV-1313). Applications are available from the 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 s�ecial hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party 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 object within 60 days of the date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals by 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, vou must receive a confirmation number and processed date from the Board of Appeals 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 audit of the personal representative account; or ADMIN- C) Appeal 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, PD Box 280601. Harrisburg, 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 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. 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 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 through 2006 can be found in the Pennsvlvania Resident Instruction Booklet CREV-1501), the Pennsylvania Non-Resident Instruction Booklet (REY-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Daily Interest Dailv Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7% .D00192 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 tau 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. NOTICE OF INHERITANCE TAX � pennsylvania BUREAU OF INDIVIDUAL. TAXES pppRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE INHERITANCE TAX DIVISIDN � PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP (12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS REC4�i�� ;ii'�r:K�'. t��:s� DATE 04-01-2013 ��(�'i:j�� ',"','��.l�� ESTATE OF SHOAFF LAURA R DATE OF DEATH 01-28-2013 1�13 11P� i �� i�2 COUNTYUMBER CUMBERLAND SSN/DC EVERETT E SHOAFF GLERK {°'i ACN 13107271 132 SPRING RD �� , APPEAL BY DATE:05-31-2013 D I L L S B U R G P 1 A 2�� (See reverse side under Objeetions) �U�B��Lb�� a., �� Amount Remitted 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 � REV-1548 EX AFP C12-12�-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLDWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-01-2013 ESTATE OF: SHOAFF LAURA R DATE OF DEATH:O1-28-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0148 S.S/D.C. NO. : ACN: 13107271 TAX RETURN WAS: (X) ACCEPTED AS FILED ( � CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: CENTRIC BANK ACCOUNT NO. : 3021627 TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING ( �TRUST ( �TIME CERTIFICATE DATE ESTABIISHED 08-05-2008 Account Balance .00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.333 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax .00 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount .00 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due . 00 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, A6ENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE . 00 INTEREST AND PEN. . 00 TOTAL DUE . 00 + 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. PURPOSE OF NOTICE: To 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 vrinted on the reverse side. Make check or money order oayable to: Register of Wills, A9ent. Failure to pay the tax, interest and penalty due may result in the filing of a lien in the appropriate county or the issuance of an Orphan's Court citation. REFUN� (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" (REV-1313). Applications are available from the Department's Web site at www.revenue.state.pa.us, any Re9ister of Wills or Revenue District Office or from the Department's 24-hour ansuering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party 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. Board of ApDeals by 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, vou must receive a confirmation number and processed date from the Board of Appeals 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 6e faxed; or B) Elect to have the matter determined at the audit of the personal revresentative account; or ADMIN- C) Appeal 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 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-particivation venalty 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-participat3on penalty is aouealable 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 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 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruct3on Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Dailv Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .00D110 2011-2013 3% .000062 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 comvutation date shown on the notice, additional 3nterest must be calculated. � pennsylvania BUREAU OF INDIVIDUAI_ TAXES NOTICE OF INHERITANCE TAX INHERITANCE 7AX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OFREVENUE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP (12-12> HARRISBURG PA 17128-060] JOINTLY HELD OR TRUST ASSETS ��'�� 0� DATE 04-01-2013 ��;(v�� (y�' y�RA �� ESTATE OF SHOAFF LAURA R DATE OF DEATH 01-28-2013 .��,�13 APR � �� 2 �2 COUNTYUMBER CUMBERLAND SSN/DC RICHARD H SHOAFF �L�R� ��; ACN 13107272 PO BOX 117 ('�R }�eN , APPEAL BY DATE:05-31-2013 NEW KINGSTQWN PA 1 0'77P01�7� ��u�r (SeereversesideunderObjeetions) (�UMBEf�LAtVU C4., PA /►mount Remitted 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 � REV-1548 EX AFP (12-12�------••------------------------------------------------------------- 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:SHOAFF LAURA R DATE OF DEATH:O1-28-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0148 S.S/D.C. NO. : ACN: 13107272 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHAN6ED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: CENTRIC BANK ACCOUNT NO. : 3021627 TYPE OF ACCOUNT: OSAVINGS ( � CHECKING C �TRUST � )TIME CERTIFICATE DATE ESTABLISHED 08-05-2008 Account Balance .00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.333 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax .00 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount .00 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MDNEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID C-J AMDUNT PAID TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE . 00 1 * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION DF 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. 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 your 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 f3ling of a lien in the avvropriate 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" CREV-1313). Applications are available from the Department's Web site at www.revenue.state.pa.us, any Register of Wills or Revenue District Dffice or from the Department's 24-hour answering service: 1-80D-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 CTT only). OBJECTIONS: Anv party 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 object within 60 days of the date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals by 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, vou must receive a confirmation number and processed date from the Board of Appeals Web site. You may also send a written protest to PA Department of Revenue, Board of Appeals, PO Box 281021, Harrisburg, PA 17128-1D21. Petitions may not be faxed; or B) Elect to have the matter determined at the audit of the personal representative account; or ADMIN- C) Appeal 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, Harrisburg, 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. DISCDUNT: 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. This non-participation penalty is appealable in the same manner and in the the same time period as you would avoeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency 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 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-150ll, the Pennsylvania Non-Resident Instruction Booklet CREV-1736) or on the Deoartment of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Dailv Interest Daily Interest Dailv Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2006 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 shown on the notice, additional interest must be calculated. NOTICE OF INHERITANCE TAX � pennsylvania BUREAU OF INDIVIDUAL TAXES DEPARTMENTOFREVENUE INHERI7ANCE TAX DIVISIDN APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP (12-12> HARRISBUR6 PA 17128-0601. JOINTLY HELD OR TRUST ASSETS �E�(}��j ;�°='�';(�� .�,J'+�' DATE 04-01-2013 REGISTE�d 0¢� '`��_�-� DATETOFODEATH 01028F2013 LAURA R FILE NUMBER 21 13-0148 2013 APR � i 1 t i2 �1� COUNTY CUMBERLAND SSN/DC MAE K PETERSON ACN 13108103 1520 S MOUNTAIN RD C�� APPEAL BY DATE:05-31-2013 D I L L S B U R G P A ��4��i�T (See reverse side under Objections) CUMBERLAND CC�., d'�t amount Remitted -� 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 � REV-1548 EX AFP (12-12�------••------------------------------------------------------------- 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: SHOAFF LAURA R DATE OF DEATH:O1-28-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0148 S.S/D.C. NO. : ACN: 13108103 TAX RETURN WAS: (X} ACCEPTED AS FILED ( J CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: FULTON BANK NA ACCOUNT NO. : 3619-68893 TYPE OF ACCOUNT: OSAVINGS C � CHECKING C )TRUST C �TIME CERTIFICATE DATE ESTABLISHED 06-18-2001 Account Balance •�� NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax .00 UPPER PORTION OF THIS NOTICE Debts and Deductions - . 00 WITH YOUR TAX PAYMENT TO THE Taxable Amount •�� REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due •�� OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, A6ENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID -� TOTAL TAX PAYMENT . 00 BALANCE OF TAX DUE .00 INTEREST AND PEN. . 00 TOTAL DUE .00 � + IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIDNAL 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 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 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 counYy 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" (REV-1313). Applications are available from the 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). OBJECTIONS: Anv party 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. Board of Appeals by filing a protest online at www.boardofacpeals.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 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) Appeal to the Orphans' Court. ISTRATIVE CDRRECTIONS: Factual errars 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 (717) 787-6505. See Page 4 of "Instructions for Inneritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively 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-participation penalty is computed on the total of the tau 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 appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged be9innin9 with first day of delinquencv 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 taues which became delinquent on or after Jan. 1, 1982 will bear interest at a rate ahich 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 Instruct3on 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 2007 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 S% .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 Anv notice issued after the tau 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.