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Home My WebLink About04-01-13 3' . �+�, NOTICE OF INHERITANCE TAX � P`��SyLV�11�� BUREAU OF INDIVIDUAL TAXF� APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE INHERITANCE TAX DIVISION � Po BoX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP (12-12) HARRISBURG PA 17128-0601 ��JA�'I��fFE�OR TRUST ASSETS t�� C ��5�c�-�� f- ��I�� DATE 03-25-2013 ESTATE OF MEALS GEORGE C DATE OF DEATH 12-06-2012 :��ti3 ��P� �„ �� FILE NUMBER 21 13-0281 COUNTY CUMBERLAND CLE�K a� SSN/DC JAMES MEALS ACN 13107787 13 VICTORIA WAY CRPHAPaS� G��T APPEAL BY DATE:05-24-2013 CAM P H I L L PA 1�e��7A�p ��.� PA (See reverse side under Objections) 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 �' ------------------------------ ------------------------------------------------------------- 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: 03-25-2013 ESTATE OF: MEALS GEORGE C DATE OF DEATH:12-06-2012 COUNTY: CUMBERLAND FILE NO. : 21 13-0281 S.S/D.C. NO. : ACN: 13107787 TAX RETURN WAS: f � ACCEPTED AS FILED (X) CHANGED SEE ATTACHED NOTICE JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO. : 5005751025 TYPE OF ACCOUNT: OSAVINGS ( � CHECKING C )TRUST [ )TIME CERTIFICATE DATE ESTABLISHED 11-06-2008 Account Balance 12,584.00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 2,097.38 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 2,097.38 REGISTER OF WILLS AT THE Tax Rate Y . 045 ABOVE ADDRESS. MAKE CHECK Tax Due 94.38 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) PAYMENT MUST BE MADE BY 09-07-2013* . TOTAL TAX PAYMENT . 00 BALANCE OF TAX DUE 94.38 INTEREST AND PEN. .00 TOTAL DUE 94.38 + 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 qF 7HIS 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 oayment 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 tau return, may be requested by completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" (REY-1313). Applications are available from the Decartment'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: 1-600-447-3020 (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 avveal period expires. In order for an electronic protest to be valid, vou must receive a confirmation number and processed date from the Board of Aoceals Web site. You may also send a written protest to PA Department of Revenue, Board of Ap�eals, PO Box 281021. Harrisburg, PA 17128-1021. Petitions may not be faxed; or H) 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 "Tnstructions for Inheritance Tax Return for a Resident Oecedent" (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 vercent tax amnesty non-participation penalty is computed on the total of the tax and interest assessed and not paid before Jan. I8, 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 delinquencv or nine months and one day from the date of death to the date of payment. Taxes which became delinquent before Jan. 1, 1962. bear interest at the rate of six percent �er 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 2D06 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .00D219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011-2013 3% .000062 Interest 3s calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Any notice 3ssued 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. ___ . _. 7�- `� 12EV-'4',�EX(01-10) �� FILE #2113-0281 li� pennsylvania lNHERITANCE TAX SSN # � DEPARTMENT OF f2EVENUE DOD: 12/06/2012 EXPLANATION BUREAU OF INDIVIDUAL TAXES OF CHANGES PO Box 280601 HARRI PA 17128-0601 DEC:E=DENT'S NAME FILE NUMBER George C. Meals 2113-0281 REVI=WED BY ACN Sheila Megonnell 13107787 ITEM SCHEDULE Np, EXPLANATION OF CHANGES Account Number 50Q5751025 was created by the Bank on 11/06/2008 with three names on the Account. Please be advised that the execution of a joint tenancy contract(signature card) wP provides that all monies are payable to either surviving party is sufficient to establish Commonwealth's right to tax. The Supreme Court in Olson Estate 447 PA 483 (1972) held tha under Section 241 (9108 of the Pennsylvania lnheritance Estate Tax Act of 1995), such accoui are taxable in proportion to the number of joint tenants. The court rejected the convenience account argument by noting that under Section 241 (9108), it is proper to apply principles of ownership to determine the taxable portion of a joint bank account. Joint property is taxable even though the decedent's name was added as a matter of convenience. This is not a transfer since your name was added as a joint owner when the account was established; so therefore, the $3,000.00 exclusion cannot be applied to this account. Page 1