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HomeMy WebLinkAbout04-26-13 � pennsylvania BUREAU OF INDIVIDl1AL TAXES NOTICE OF INHERITANCE TAX DEPNRTMENT OFREVENUE INHERITANCE TAx DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF UEDULTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP c12-12) HARRISBURG PA 1T128-a6U1 JDINTLY HEL OR TRUST ASSETS r�ECO��.-n a�Fic� o� DATE 04-24-2013 ;�ECvIS�Gt� OF Gc��LLJ ESTATE OF HAMMEL SUSAN R ❑m c DATE OF DEATH 08-US-2011 :,U13 HPR �b f I I 1 Ou �OUNTyUMBER CUMBERLANQ SSN/DC KIRBY R BENJAMIN �iL��tK �Y ACN 13107268 435 W SOl1TH ST ORPHANS' COURT APPEAL BY �ATE:06-28-2013 CARLISLE PA ��}„}�E�LZ�ND CO., P�1 (SeereversesideunderObjections) Amount Reeitted MAKE CNECK PAYABLE AND REMIT PAYMENT T0: RE6ISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE � RE7AIN LOWER POR7ION FOR YOUR RECORDS t"' "--'-'-'----'-----"'--'-'-'-'---'--"----"-'--'---"-"--"-"-'----"'---"--"-"----' REV-1548 EX AFP (12-12) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWAIiCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD DR TRUST ASSETS DATE: 04-29-2013 ESTATE OF:HAMMEL SUSAN R DATE OF DEATH:OS-08-2011 COUNTY:CUMBERLAND FILE NO. : 21 11-0875 S.S/D.C. NO. : ACN: 13107268 TAX RETIIRN WAS: CX) ACCEPTED AS FILED O CHANGED . JOINT DR TRUST ASSET INFURMATION FINANCIAL INSTITUTION: CORNERSTONE FCU ACCOUNT NO. : 453118 TVPE OF ACCDUNT: C70SAVINGS O CHECKING OTRUST C )TIME CERTIFICATE DATE ESTABLISNED 11-09-2007 Account Balance 2,001 .97 NOTE: T� ENSURE PR�PER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Sub7ect to Tax 1 .000.99 UPPER PORTION OF THIS NOTICE Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 1 ,000.99 REGISTER OF WILLS AT THE Tax Rate r •045 ABOVE ADDRESS. MAKE CHECK Tax Due 45.04 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) pryOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02-28-2013 CD017247 . 00 45. 04 04-22-2013 SBADJUST .00 1 .09 TOTAL 7AX PAYMENT 45.04 BALANCE OF TAX DUE .00 INTERES7 AND PEN. .00 TOTAL DUE .00 � IF PAID AFTER THIS UATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. � � IF TOTAL DUE IS REFLECTED AS A "CREUIT^ (CR). VOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF � NOTICE: To fulfill the requ3renant5 of Section 2140 of the Inheritance antl Estate Tax Acf, Act 23 of 2000. (72 P.S. Section 9140). PAYNENT: OeSach k�e top Oortion of this notice antl submit vith your pavnent to ihe ReBister of Wills Drinketl on the reverse s3de. Make check or nonav order oavable to: Neg3ster of Wills, Agent. Fdllure ko pay khe tax. interest antl DenaltY due nay resulk in t�e fil3ng of a 13en in She approPr3ate countv or the issuance of an Orohan's Court citation. REFUND (CR): A refuntl of a tu creAit, vhich was noi reouesked on Yha tax refurn, nav be requestetl bv comDleting an "ADDlicat3on for Refuntl of Pannsylvan3a Inherikance and Estate Tax" (REV-1313). Aoolications are available from the Oeparteant's Web sita at w�.revenue.state.pe.us, anY Reeisker of Wills or Nevenua District Office or fro� the Depar4nant's 24-�our ansverin9 service: 1-800-362-2050; servicas for kaxpmars with sDecial hearine antl/or soeaking needs: 1-BDO-447-3020 CTT onlv). OBJECTIONSv Aro Darty 3n interesk noY satisfied vith the aoDraissent, allovance or tlisallwance of tletluctions or assessment of tax (incluAing tl9scount or interast) as shown on this noYice nav objecf wiihin 60 tlrys of tha date of receiot of this notice bv: A) Protesk ko the PA UeparLent of Revenue, Boa�tl of Anveals br filing a oratest online aY •w.boardofaoDaals.state.oa.us on or beforo the 60-tlay apPeal Deriotl exDi�es. In ordar fo� an electronic prokes! to be valitl. You nust rewive a confireak3on nunber antl orocessetl tlate fro� t�a Boa�tl of Rooeals Web site. Vou naY also sand a �ritYen orotast to PR Oeoart�ant of Revenue� Board at AoOealsr PO Box 283021. Harrisbu�B� PA 17128-3021. PeYitians �aY not be fexed; or B) ElecY to have the �aYYer deternined ak tha autlit ot Sha oersonal reorasentative account; or pq{Iq� C) AOOeal Yo the OrO�ans' Court. ISTRATIVE CORRECTIONS: Factual errore E3scovered on this assessnent s�ould be atltlressetl in vritin9 to: PA Deoarknent of Revenue, Bureau of Intliv3tlual Taxes� ATTN: Post Assessment Revie� Unit, PO Box 280601, Harrisbur9� Pp 17128-D601 or call (71]) ]B]-6505. See Pa9e 4 ot "Instructions fo� IMerifance Taz Rekurn fo� a Resitlent Decedent" (BEV-150ll for an exolanation of adniniskraf3velv rorreciaEle errors. DISCOUNT: If any tax due is paitl vithin khree calendar nonYhs after the tlecetlenYs deafh, a fiva percent tl3scount of the tax paitl 15 8110MBd. PENALN: The 15 percent tax aanestv non-oarticipakion penaltv is coepufetl on the fokal of the taz antl interest assessed antl nat Oaid before Jan. 18. 1996, the first dav after the end of the iax amnestY Der3od. This non-oarY3c3oation penaltv is a00ealable in khe sane nanner antl in the fhe sane i3ne oeriotl as vou vould aooeal ihe tu and interesY that has been assessetl as 3ndicated on kh3s notice. INTEREST: Interest is char6ed beginnnne with firsY dav of tlelinuuencv or nine �onths and one Eav tron the tlate of death to the tlate ot oaynent. Taxes vhich becase tlelinnuent before Jan. 1. 1982. bea� inYerest at the rate at six Oercent per annun calculatetl at a tla31v rate of 0.000164. All taxes vh3ch becane tlelinquent on or after Jan. 1. 1982 will bear inferest at a reke which va�ies fros year to Year w3th the rate announted bY the PA Deuartnent of Ravenue. Rates for 1982 khrough 2006 can be found in the Pennsvlvania Resitlent Insiruction Booklet (REV-150ll, ihe Pennsvlvania Non-Res3dent Instruct3on Booklet CREV-1736) or on Yhe DeoaM�enY of Revenue Web site ww.revenue.state.oa.us. The aoolicable interest rates for 2007 throuph 2013 are: Interest Oaily Interesi Oailv Interest Daily Vear Rate Factor Vear Raka Fackor Year Rate Factor 2pp] BY. .000219 2008 �% .000192 2009 5Y. .000137 2010 4Y. .000130 2011-2013 3: .000082 Interest is calculaietl as follows� INTEHEST = BALANCE OF TAX UNPAID % NIIMBER OF G4YS OELINpUENT % 6CILV INTEREST FA[TOR Any nofice 3ssueE after Me i� becones tlelinauent rill reflect an interest calculakion to 15 days � beyontl the date of the assessnent. If pavment is matle after khe interest conouYak3on tlate shown on Yhe notice, addik3onal interest nust be calculatetl. � pennsylvania BUREAU OF INDIVIOUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OFREVENl1E INHERITANCE TAX OIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE Pa Box 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-154B FX AFP (12-1D HARRISBURG PA 11128-a6o1 JOINTLV HELD OR TRUST ASSETS RECO�'G�[? OFFICE OF DATE 04-29-2013 �EGISTi:�7 OF a{�I�_LS ESTATE OF HAMMEL Sl1SAN R UATE OF DEATH OB-O8-2011 FILE NUMBER 21 11-0875 'lli3 FlPR 26 P�i 1 06 COUNTY CUMBERLAND SSN/DC KIRBY R BENJAr�r�r��K GF ACN 13107269 435 W SOUTH ST APPEAL BY DATE:06-28-2013 CA R L I S L E 0 R E'�A�1�1�Q���j (See reverse side under Objections) CUMBERLAND GO., PA Amount eenttted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS � --'--'------'--"'-'-'-'---------'--'--'------'-'-"---'----'-"-----'-'--'---'-'--'-'----- REV-1548 EX AFP (12-127 N07ICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-29-2013 ESTATE OF: HAMMEL SUSAN R DATE OF DEATH:08-08-2011 COUNTY:CUMBERLAND FILE NO. : 21 11-0875 S.S/D.C. NO. : ACN: 13107269 TAX RETURN WAS: (X) ACCEPTED AS FILED O CHANGED JOINT OR TRUST ASSET INFORMATIDN FINANCIAL INSTITUTION: CORNERSTONE FCII ACCOUNT NO. : 453110 TYPE OF ACCOUNT: ( )SAVINGS ( ) CHECKING ( )TRUST OOTIME CERTIPICATE DATE ESTABLISHED 02-11-2000 Account Balance 3,870.96 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 1,935.48 UPPER PORTION OF THIS NOTICE Debts and Deductions ' • 00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 1,935.48 REGISTER OF WLLLS AT THE Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK Tax Due 87• 10 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDLTS: PAYMENT RECEIPT DISLDUNT C+) pMOUNT PAID DATE NUMBER INTEREST/PEN PAIO C-) 02-28-2013 CD017247 .00 87. 10 04-22-2013 SBADJUST .00 2. 11 TOTAL TAX PAYMENT 87. 10 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 T07AL DUE .00 � IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. � � IF TOTAL DUE IS REFLECTED AS A "CREDIT^ (CR7, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FOkM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill tha reauiraments of Section 2140 of the Inher3tance antl Estake Tarz Act� Act 23 of 2000. (]2 P.S. Section 9140). � PAVMENT: Detach khe top Oortion of this notice antl subnit vith your vavment to the Repister of Wills printetl on the reverse sitle. Nake check or monev order paya�le to: Register of Wills, A9enk. Fa31ure to Oay the tax. inte�est and oenaltv tlue nay result in the filing of a 13en 3n Yhe app�opr3ate covnky or Yhe issuance of an Orohan's Court citakion. REFUNO (CR): A refund of a tax cradit, w�3ch was not requesteE on the taz reLurn, nav be requesketl by comolatin9 an "AOOliwtion Por Nefuntl of PennsYlvania lnheritance antl Estate Tax" (REV-1313). Aoal3cations are available from the Deoart�ent's Web site ak ww.revenue.5tate.0a.us. ariv Repister of Wills or Revenua Districk Office o� from the Oepartnent's 24-hour answerinB se�vica: 1-800-362-2050; services for taxomers wiY� special hea�ing and/or speaking neetls: 1-800-447-3020 (TT onlv). OBJECTIDNS: Anv oarty 3n 3nkerest not satisfied vith the aoora3soent� allovance or disallowence of tleductions or assassnenY of taz Cincladinp discount or interesU as shovn on this notice �ay objeck viYhin 60 tlavs of the tlate of receipt of M3s notice bv: A) Prokest ko the PA Oeoartseni of Revenue. Board of Aonaals bv fil3ng a orotest onlina at ww.boardots00aals.steta.oe.us on or before khe 60-tlaY apoeal veriotl exoires. In ortler for an electronic nrotest to be valid, you nust nceive a confiraai3on number and nrocessetl date fron the BoarG of AOVeals Web sita. Vou nav also sentl a v�ittan orotesY to PA OeOa�tsant ot Revenue, Boartl of Apoeals, PO Box 28102L Ha�r3sburp. PA 1]128-1021. Petitions way noY Ee fasetl; o� B) Elect to have k�e �atter tleternined at the autlit of the oersonal raoresentative account; or Aq�IN- C) Apoeal Yo Yhe Orphans' Court. ISTRATIVE CORRECTIDNS: Factual errors tl3scovered on this assessnent shoultl be atlAressetl in vriting to: PA Oeoarknenk of Revenue, Bu�eau of Individual Taxes, ATTN: Post Assessnent Review Unit, PO Box 280601, Harrisburg. PA 1]128-0601 or call (717) 787-6505. See Page 4 ot "Instructions tor Inher3tance Taz Return for a Ras3Eeni Decetlent" (REV-150ll for an exOlanation of atln3mstretively correctable errors. DISLOONTi If anY tax due is oaitl v3Sh3n Yhree calentla� months after She Eecetlenk's tleath, a five oercent tliscount of the fax paitl 35 allowed. PENALTV: The 15 Oercent tax annesty non-part3ci0ation Oenaltv is conouketl on the total of the tu antl interest assessed antl nok Daid before Jan. 18. 1996r the first tlaY aftar the entl of Yhe kax anneStY Oeriod. This non-oartici0ation oenaltv is aooealable in the sane nanner and in t�e the same time oeriod as vou woultl aooeal Yhe tax anJ interest ihat has been assessetl as intlicatetl on khis notice. INTEREST: Inkerest is char6ed bepinn3n9 w3th first tlay of delinuuencv or n3ne noni�s and one dav froe khe tlate ot death to the tlate of payment. Taxes which becane tlelinQUent before Jan. 1, 1982, bear inkerest at the rate of six oercenk per annun calculated at a tla91v rate of O.D00164. All tazes w�ich becane delinauent on or after Jan. 1, 1982 vill bear 3nteresk at a rate which var3es fron year to year vith the rate announced by khe PA Deoartnent ot Revenue. RaYes for 1982 throueh 2006 can be fountl in the Pennsvlvania ResiEent Inst�ucfion Booklet (REVQ50ll, the PennsYlvania Non-Resident InstrucY3on Booklet (REV-P36) or an khe Deparbent of Revenua Web site ww.revenue.state.pa.us. The aoolicable inierest rates tor 200] throuph 2013 are: Interest Dailv Inierest Da31v Interest Daily Year Rate Factor Year Rate Factor Year Rake Factor 200] 8'/. .000219 2008 7r. .000192 2009 5Y, .000137 2010 4Y. .000110 2011-2013 3% .000082 Interest is calculaYetl as follovs: INTEREST = BALANCE OF TAX UNPAIO X NUMBER OF 0.0YS DELINQIIENT X MILY INTEREST FACTOB Anv notice 3ssued after the t� becomes Jel9nquenf vill reflect an 3nieresk <alculation to 15 tlavs beyond khe data of the assessnent. If oavnent is matle after khe 3nferest conputation Jate shown on the notice, additional inSerest must be calculatetl. � pennsylvania BUREAII OF INDIVIDIIAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OFREVENUE INHERITANCE TAx OIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANLE Pa BOX 280601 OF DEDUCTIONS. AND ASSESSMENT OF TAX ON REV-1548 Oc AFP u2-1D HARRISBURG Pa 1�128-0601 JOINTLV�NELD OR TRUST ASSETS RECA9D�`D f1F�ICE OF` nnre 04-29-2013 ESTATE OF HAMMEL SUSAN R RE�`�� �E�� OF E�IL.LS DATE OF DEATH 08-08-2011 FILE NUMBER 21 11-0875 '��'��� ��� �� �� � �� SSN/DC KIRBY R BENJAMIN ACN 13107267 435 W SOUTH ST CLERf( GI' APPEAL BY DATE:06-28-2013 CARLISLE B�P�F���J�B�T (SeereversesideunderObjections) CUMBERLAND GO.. PA Aaount ee�itted MAKE CHECK PAVABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE Sql1ARE CARLISLE PA 17013 CUT ALON6 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: 04-29-2013 ESTATE OF: HAMMEL SUSAN R DATE OF DEATH:08-OS-20ll COUNTV:CUMBERLAND FILE NO. : pl 11-0875 S.S/D.C. NO. : ACN: 13107267 TAX RETURN WAS: CX) ACCEPTED AS PILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: CORNERSTONE FCU ACCOUNT NO. : 06204531D0 TYPE OF ACCOUNT: OSAVINGS ( b CHECKING OTRUST OTIME CERTIFICATE DATE ESTABLISHED 08-20-2007 Account Balance 177.89 NOTE: TD ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT. SUBMIT THE Amount Subject to Tax 88•95 UPPER PORTION OF THIS NOTICE Debts and Deductions ' • 00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 88•95 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 4.00 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) pMOUNT PAID DATE Nl1MBER INTEREST/PEN PAID C-) 02-28-2013 CD017247 .00 4.00 04-22-2013 SBADJUST .00 . 10 TOTAL TAX PAYMENT 4.00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 . IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF AODITIONAL INTEREST. � IF TOTAL DUE IS REFLECTED AS A ^CREDIT^ CCR), Y00 MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the �aquire�ents of Section 2140 of fhe Inharitance antl Estate Tax Act, Act 23 of 2000. (72 P.S. SecY3on 9140). � PAVMENT: Oetach the top Oortion of th3s notice and submit w3kh your paYSent Yo the Reeister of Wills printetl on the reverse s9tle. Make check or money order Oavabla to: Repister ot W911s, Agent. Failure to oav the kax. interest and penaltY dua nav result in the H13ng of a lien in the apOroor3afe countv or the issuance of an Orphan's Court citatian. REFUNO (CR): A retund of a tax cretlik, �hich was nok repuested on the tan return. �av be re0uestetl Cv conOletin9 an "Application for Rafund of Pennsvlvania lnheritance and Estate Tax" (REV-1313). ApDlications are available from ihe Depart�ent'S Web site aY www.revenue.state.pa.us, anY Repisier of Wills or Revenue District Office or froe the Oeoartment's 24-hour answerinp service� 1-B00-362-2050; services for taxpayers vith soecial hearing antl/or s0eakin8 neetls: 1-800-44]-3020 (TT only). OBJECTIDNS: Am aarky in interest not satisfietl vith the appraisoenk, allowance or disallowance of deductions or assessnenk of t� (inclutling tliscount or interest) as shown on this notice maY obiect rithin 60 davs of the tlate of receiot of ihis notice bv: A) Protesk to khe PA Oeparkeant of Revenue, Boartl of ApDeals bv filin9 a Drotest online at ww.boartlofaVOeals.ste[e.oe.us on or bafore the 60-tlay aooeal oerioE exoires. In order for an electronie uroiest fo be valitl. vou musk receive a confirnation nunber and processetl tlate from ihe Boartl of AOOeals Web siYe. You �av also senE a v�ittan oratest to PA DeparYnent of Revenue, Boartl of Aooeals. PO Box 283021, Harrisbure. PA 17128-1021. Pe4it3ons �aY not be farzetl; or B) Elect ko have the wattar deterninetl at the aatlii of the oersonal representative accounk; or AOMIN- C) Aooeal to t�e Orohans' Court. ISTRATIVE CORRECTIDNS: Fackual errors discoveretl on this assesssent shoultl be adtlressetl in �riting Yo: PA Daoartnent of Ravanue, Bureau of Intlividual Tazes, ATTN: Post Assesment Review Un3t, PO Box 280601, Harrisburg, PA P128-0601 or call (]il) 787-6505. See Page 4 of "Inrtructions for Inherikance Tax Return for a Resitlent Oecedent" (REV-1501) for an explanation of atlninistrativelv correckable errors. OISCOONT: If anv kax Aue is paiJ w9ihin three calentlar nonihs after the tleceEent's death, a five Oercent tliscount of the tax paitl is allovetl. PENALTY: The 15 percent taK anneskv non-Oarticipation oenaltY is co�outetl on the total of Y�e txx and inkerest assessetl antl not oaitl before Jan. 18. 1996, the first dav aRer the end of Me tax annestv per3otl. This non-partici0ation pPOdlky l5 dDDealable lO thP SdT¢ I�00lIBI' dfltl 1� [hp t�l@ Sd111P SIOP D¢�lOd 23 YOV MO�ld 3pp¢21 LhP kaX 3p4 1�SPfPSY that has been assessed as inEicated on khis noYice. INTEREST: Interest is charpatl beginning wiih tirst tlav of tlelinpuencv or nine ponths antl one tlay fron the date of tleat� to Yhe tlate of pavnent. Taxes vhich becane tlelinQUent before Jan. 1, 1982. bear 3nterest at the rate of s3x Oercent per annum calculated at a tlaily rate of 0.000164. All tuas which beca�e delinuuenY on or after Jan. l. 1982 will bear 3nierest at a rake which var3es from vear to year with the raYe announced bv the PA Oeoartnent of Revenue. Rates for 1982 throu9h 2006 can be found in the Pennsylvania Resitlent Instruction Booklet (REV-150ll, khe Pennsrlvan3a Non-Resident Instruckion Booklet (REV-1]36) or on the Oaparteent of Revenue Web site www.�avenue.stake.Pa.us. The aoolicable interest rates for 2007 Mroug� 2013 are: Interesf Da31v Interest Daily Interest Oa31v Year Rate Factor Year RaYe Factor Year Rate FacYOr 200] BR .000219 2pp8 �Y. .000192 2009 5Z .00013] 2010 4: .000110 2011-2013 3'/. .D00082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAIO X NUMBER OF MYS OELINpUENT X DAILY INTEREST FACTOR Anv notice 3ssuetl after the taz becones delinauent vill reflect an 3nYerest calculation ko 15 tlavs bevontl khe date oF the assessnent. if oavnent is natle afier Yhe interest conpuSation tlate s�own on t�e notice, atltl3tional interest musk be calculatetl. � pennsylvania BUREAU OF INDIVIDUAL TAXES NOTILE OF INHERITANLE TAX DEPARTMENT OFREVENUE INHERITnNCE T/JC OIVISION APPRAISENENT, ALLOWANLE OR DISALLOWANLE PO BOX 280601 OF DEUUCTIONS� AND ASSESSMENT OF TAX ON REV-1548 IX AFP (12-12) HARRISBURG PA 1�128-0601 JOINTLY HELD OR TRUST ASSETS RECQ��jEI�. `�.'i�i�C'f.�. QF DATE 04-29-2013 RE�ISIutr OF 't+'IE_�rJ ESTATE OF HAMMEL SUSAN R DATE OF DEATH 08-08-2011 p pm np FILE NUMBER 21 11-0875 ,'Ii�3 APR 2U I I I .L V'U COUNTY CUMBERLAND SSN/UC KIRBY R BENJAMIN CLERK Cr" AcN 13107266 435 W SOUTH ST , (��UR� APPEAL BY DATE:06-28-2013 CARLISLE PA Q�gf���29" (SeereversesideunderObjecrions) CUMBERLAND CO., PA A�ount eenttted MAKE CHECK PAYABLE ANU REMIT PAYMENT T0: REGLSTER OF WILLS 1 COURTHOUSE SqUARE CARLISLE PA 17013 CUT ALON6 THIS LINE � RETAIN LOWER PORTIDN FOR YOUR RECORDS � "----'-"""--""'--"'-"'--"---'--"--'---'---'-"-'-""---'--"-----'----------'--' REV-1548 EX AFP (12-12) NOTICE OF INHERI7ANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEOUCTIONS, AN� ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-29-2013 ESTATE OF: HAMMEL SUSAN R DATE OF DEATH:08-OS-2011 COUNTY: CUMBERLAND FILE NO. : pl 11-0875 S.S/D.C. NO. : ACN: 13107266 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: CORNERSTONE FCU ACCOUNT NO. : 453101 TYPE OF ACCOUNT: C p SAVINGS O CHECKING OTRUST OTIME CERTIFICATE DATE ESTABLISHED 03-23-1994 Account Balance 1,598.56 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 799.28 UPPER PORTION OF THIS NOTICE Debts and Deductions ' • 00 WITH YOUR TAX PAYMENT TO THE Taxable Amount �99•28 REGISTER OF WLLLS AT THE Tax Rate Y •�45 ABOVE ADDRESS. MAKE CHECK Tax Due 35•97 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+7 pMOUNT PAID OATE NUMBER INTEREST/PEN PAID (-7 02-28-2013 CD017247 . 00 35.97 04-22-2013 SBADJUST . 00 .87 TOTAL TAX PAYMENT 35.97 BALANCE OF TAX DUE .00 INTEREST AND PEN. .DO TOTAL DUE .00 . IF PAID AFTER THIS DATE, SEE REVERSE FOR CALWLATION OF ADDITIONAL INTEREST. . � IF TOTAL DUE IS REFLECTED AS A "CREDIT•' (CR7, YOU MAY BE DUE A REFUND. � SEE REVERSE SI�E OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the reuu3remenks of Section 2140 of ihe In�eritance and Estate Tax�ACi, Act 23 of 2000. 02 P.S. Section 9140). � ' PAYMENT: D¢lach the too oortion of this notite and sabniY w3kh vour Oaywent to the Reg3sker of Wills nrintetl on the reverse side. Maka check or ooney ortler paYable to: Hegister of Wills, Agent. Failure to Dav the tax, 3nteresk antl OenaltY tlue mav result 3n the filine of a lien in t�e aporopriate counkv or the issuance oF an Orohan•s Court citation. REFUNO (CR): A refuntl of a taz c�etlit, vh3ch was not reGUested on the tax reiurn, may be repaestatl bv conpletine an "AOOlicat3on for Hefuntl of PannsYlvania lnheHtance antl Estate Tax^ (BEV-1313). Aooliwtions are ava3lable fron the Deoartnani's Web site at ww.revanue.state.va.us, any ReBistar ot Wills or Revenue District Office or fro� the Oeoartaent's 24-hour answerine sarvice: 1-800-362-2050; services for taxoavers with soecial hearinB and/or soeakin8 neads: 1-800-44]-3020 RT onlY). OBJECTIONS: Am pariv in interesk not satisfiad with ihe aoprais�ent, allovanca or d9sallowance of deductions or assessnent of tax (includinp discounk or intereSU as shown on khis noYice naY oE]ect wit�in 60 days of the tlafe of rece3DY of this not3ce bv: A) ProYest to the PA Depart�ent of Bevenue, Board of Aooeals bv filing a Droiest onl3ne at ww.boartlofapoaalz.ztata.oa.us on or Eefore the 60-dav aooeal oeriotl esoires. In ortler for an electronic orotast !o be valitl� you must receive a confirnation nuwber antl processed dafe fron khe Board of Aoaeals Web site. You mav also sentl a writken Drotest to PA Deoari�ent of Revenue, Board of Aooeals. PO Box 281021, Harrisbur0. PA 17128-3021. Petitions sav not be fase0; o� B) Elect to have the oatter tleterninetl at tha auE3k of khe personal reoresenteYive acrount; or AOMIN- C) Aooeal to the Orphans' Lourt. ISTRATIYE CORRECTIONS: Fackual errors tliscoveretl on t�9s assessnent should be atltlressetl in vritinp to: PA Oepartnent of Revanue. Bureau of Intlividual Taxes, ATTN: Post Assessnent Review UniY, PO Box 280601, Harasburp. PA 1]128-0601 or call (]17) 787-6505. See Page 4 of "Instructions for Inheritance Taz R¢turn for a Besitlent Decedent" BEV-150ll for an exolanation of aEmin3skrativelY <orrectable errors. OISCDUNT: If any kax tlue is OaiO within three calentlar �onths after ihe tlecetlent's tleath, a five oercent tliscount of t�e tax paid is allowetl. PENALTY: The 15 oercent kax aanestY non-part3c3pak3on oenalky is cosputetl on khe total of the tu antl 9ntere5t assessetl anE noi paid before Jan. 18� 1996, tha first dav afker khe entl of t�e tax annesty periotl. This non-oarkici0ation Oenalb is appealable in the sase manner antl in khe the sana tise oer3od as you vould apoeal the taz and 3nterest thaf has Eeen assessetl as indicated an kh3s notice. INTEREST: Interest is charged be8inninp w3ih f3rst tlay of delinuuancv or n3ne �onkhs and one dav fron the tlake of tleath to the tlate of oaymenY. Taxes �hic� becawa tlelinquent before Jan. 1. 1982� bear interest at the rake of six oerceni aer annuo calculated at a tla31y rate of 0.000164. All tazes which becane tlelinquent on or afYer Jan. 1, 1982 will bear 3nkerest at a rete vhich var3e5 fron Year to vear vith the rate announcad bv Yhe PA Oepart�ant of Ravenue. Rates for 1982 throuph 2006 can be fountl in the Pennsylvan3a ResiEent Instruction Booklet BEV-150ll, the Pennsvlvania Non-Resident Insiruction Booklet (REV-1�36) or on She Oeoarteent of Revenue Web site ww.�evenue.state.oa.us. The a0olicable interest rates tor 200'/ khroueh 2013 are: Interest Daily Interest Da31v InYeresk Oa31v Vear Rate Factor Y_ar Rate Factor Year Ra4 Fackor 200] 8Y. .�D0219 2008 7; .000192 2009 5: .00013] 2010 4% .000110 ZO11-2013 3� .D00082 Interest 3s calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF ppYS OELINpUENT % DAILV INTEREST iACTOR Anv not9ce 3ssued after the tax berones delinouent vill reflect an interest calculation to 15 Javs beyontl the date of the assess�ent If oaveenk is nade after fhe inferest canputat3on tlate shown on She not3ce, adtlitional interesY nust be calculatetl. � pennsylvania BUREAU OF INDIVIDUAL TAXES � NOTICE OF INHERITANCE TAX DEPARTMENT OFREVENUE INHERITANCE TnJC �IVISION APPRAISEMENT. ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEOUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP c12-12) HARRISBURG PA 1]128-0601 JOINTLV HELD OR TRl1ST ASSETS �iECORD;�D O�FIGE OF DATE 04-29-2013 RECsISrER OF WII_LS ESTATE OF HAMMEL SUSAN R DATE OF DEATH OS-08-2011 FILE NUMBER 21 11-0875 'C�i3 APR 26 P(� 1 05 COUNTY CUMBERLAND SSN/DC BRIN H BENJAMIr�LERK UF "cN 13107265 435 W SOUTH ST C L� APPEAL BY DATE:O6-28-2013 CARLISLE O�K�#d�S-�z�Y�T (SeereversesideunderObjections) CUMBERLAND CO., PA Aeount Resitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 TNIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS � ---'-----'--'---'--------'----'-"--"-"'-'-'---------'------------"-'---------'-----"-- REV-1548 EX AFP C12-12) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR OISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-29-2013 ESTATE OF: HAMMEL SUSAN R DATE OF DEATH:OS-08-2011 COUNTY:CUMBERLAND FILE NO. : 21 IL-0875 S.S/D.C. NO. : ACN: 13107265 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED � JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: CORNERSTONE FCU ACCOUNT NO. : 453018 TYPE OF ACCOUNT: ( �SAVINGS C ) CHECKING OTRUST OTIME CERTIFICATE DATE ESTABLISHED 01-22-2008 Account Balance 6,246.93 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT. SUBMIT THE Amount SubJect to Tax 3,123.47 UPPER PORTION OF THIS NOTICE Debts and Deductions ' •00 WITH YOl1R TAX PAYMENT TO THE Taxable Amount 3. 123.47 REGISTER OF WILLS AT THE Tax Rate r .045 ABOVE ADDRESS. MAKE CHECK Tax Due 140.56 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAVMENT RECEIPT DISCOUNT C+) qMOUNT PAID DATE NOMBER INTEREST/PEN PAID (-) 02-28-2013 CD017248 .00 140 .56 04-22-2013 SBADJUST .00 3.41 TOTAL 7AX PAYMENT 140.56 BALANCE OF TAX DUE . 00 INTEREST AND PEN. . 00 TOTAL DUE . 00 � IF PAID AFTER THIS DATE, SEE REVERSE FOR CALWLATION OF ADOITIONAL INTERESi. � � IP TOTAL DUE IS REFLECTED AS A ^CREOIT^ (CR7, YOU MqV BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the revulra�eMS of Sack3on 2140 of khe Inherikance and Eskake Taz Act. Act 23 of 2000. (l2 P.S. Seckion 9140). PAYMENT: Datach the ton oortion of this notice and sub�it w9th vour pavnent to the RegisYer of Wills printed on the reverse side. Maka check or nonev order oayable to: Register of W311s. Agent. Failu�e to pav the tax. intarest antl oenaltv due mav result in Yhe f31in9 of a 19en in khe approoriaSe countY or the issuance of an OrOhan's Cou�t citation. REFUND (CR): A refuntl of a taz cretl3t, vh3ch vas not reouestetl on the Yax return, nay be requesietl by convleting an "AOOlication for Refund of PennsYlvania lnheritance and Estate Tax" (REV-1313). poolications are available fron the UeOart�ent's Web sife at w�.revenue.state.0a.u5. aM Ragister of W311s or Revenue D3strick Office or from the Daoartnant's 24-hour answerine service: 1-800-362-2050; services for taxDayers with soecial hearine and/or soeaking needs: 1-800-447-3020 CTT onlv). OBJELTIONS: Any party in inkerest not saiisfieE wikh khe a00raisnent, allovance or tlisallwance of tlatluct3ons or assessnenk of taz (3nclutling discounY or inkeresU as shovn on this notice �ay o�jeck vithin 60 daYS of the date of receioT of khis nofice bv: A) Prafast to Yhe PA UeoartwenY of Nevenue, Boartl of ApDeals by filinB a Orotest online at ww.boardofeppeels.steta.pe.us on ar Cefore t�e 60-tlaY a00ea1 Oefiotl exDi�es. In arder for an elaetronie orotast to be valid, vau wust receive a confiroation nunber antl orocessetl tlate tron the Baartl of Appeals Web site. You nay also sentl a vritten Drotest to PA DeDar4nent of Revenue, Board of Aoaaels, PO Box 281021, Harrisburpr PA 1�128-1021. Petitions �aY not be fuatl; or B) Eleck to have khe nakker tlefersined at the audik of the De�sonal re0�esentativa actount; or ADMIN- C) Ro0ea1 ta the Orphans' Court. ISTRATIVE CORNECTIONS: Fackual errors tliscoveretl on this assessnent shoultl be addressed in writing to: PF DeoartnenY of Revenue, Bureau of Intlivitlual Tazes. ATTN: Post Assessmenk Review Unit, PD Box 2806D1, Harrisbur9. PA 17128-0601 or call O1]) �9T-6505. See Page 4 of ^Instructions for Inheritance Taz Return for a Resitlent Uecetlent^ BEV-150ll for an axolanation of atlministrativelv correckable emors. �ISCOUNT: If anv tax due is paitl w3t�3n three calentlar nonfhs afier k�e decedenk's tleath, a five percent discount of t�e Yax Oaitl is alloved. PENALTY: The 15 Dercent t� a�neStY non-OaMicipation penaltv is computetl on the total of i�e Yax antl inkerest assessed antl noi oaitl before Jan. 18. 1996. khe first daY afker the end of the tax annestv oeriod. Th9s non-oarticioation penalky is a00ealable in the sa�e nanner antl in the the same ti�¢ period as vou wo�ltl aooeal the taz antl interest khat has been assesseA as indicatetl on this notice. INTEREST: Inferest is charped beginning wiih firsk tlay of tlelinauencv o� nine �onths antl one aav fron the dake of tleat� to khe date of Daynent. Taxes �hich becane delinnuent before Jan. 1, 3982, bear 3nterest at the rake of six percent Oer annun calcula�ed at a dailv rate of O.00Ol64. All tues wh3ch becawe tlelinquent on or after Jan. 1. 1982 will bear interest at a rate wh3ch var3es from year fo year w3th t�e rate announcetl bv the PA Deoartment of Revenue. Rates for 1982 ihroueh 2006 wn be found in the Pennsvlvania Res3tlenY Inskruci3on Booklek BEV-150ll, the PennSYlvania Non-Residant InskrucYion Boeklet (ftEV-ll36) or on the OeparYneni of Revenue Web site ww.revenue.5tate.Da.uS. T�e aoolicable interesk rates for 200� throuBh 2013 are: Interesk Daily InteresS Oailv Interest Oaily Year Rate Factor Year Rate Fackor Year Rate Factor 200] 8; .000219 2008 )% .D00192 2009 5Y. .00013] 2010 4Y. .000110 2031-2013 3Y. .000082 1fISPfPSt 15 C81CU18tEd d5 fOSSOMS: INTEREST = BAIANCE OF TAX UNPAID X NUMBER OF ROYS OELINpUENT % MILY INTEREST FACTOR Anv notice issuetl afYer The tax becones tlelinquenk will reflect an interest calculation to 15 tlavs bevontl the dafe of Me a ent. If paynen[ is satle atker the 3nterest conoutation tlake shovn on ihe noSice, additional 3nterest5must Ee calculatetl. � pennsylvania BUREAU OF INDIVIDUAL TAXES �ECOFZ����j�"NR`l�LQOWANCETORCDISALLOWANCE OEPARTMENTOFREVENUE INHERITANCE TAX OIVISION PO BO% 280601 R�ClC�F���1�1��Q�}�IA�D A$$ESSMENT OF TAX ON REV-154B IX AFP (12-12) HARRISBURG PA 1'/128-0601 JOI T El'S OR TRUST ASSETS .��13 APIA L� ��� 1 Q� ESTATE OF HAMMEL�013 SUSAN R DATE OF DEATH 08-08-2011 CLE�� �J� FILE NUMBER 21 11-0875 O�tPHANS� CI�URT COUNTY CUMBERLAND SSN/DC BRIN H BENJAMINCUMBERLAMD C7., PA ACN 13107264 435 W SOUTH ST APPEAL BV DATE:06-28-2013 CARLISLE PA 1 70 13-2829 (SeereversesideunderObjections) Aeount Re�itted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 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: 04-29-2013 ESTATE OF: HAMMEL SUSAN R DATE OF DEATH:08-08-2011 COUNTY:CUMBERLAND FILE NO. : 21 11-0875 S.S/D.C. ND. : ACN: 13107264 TAX RETURN WAS: CX) ACCEPTED AS FILED O CHANGED J02NT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: CORNERSTONE FCU ACCOUNT NO. : 453010 TYPE OF ACCOUNT: C )SAVINGS O CHECKING OTRUST OOTIME CERTIFICATE DATE ESTABLISHED 02-11-2000 Account Balance 4,214.70 NOTE: TO ENSl1RE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Sub]ect to Tax 2,107.35 UPPER PORTION OF THIS NOTICE Debts and Deductions ' •�� WITH YOUR TAX PAYMENT TO THE Taxable Amount 2. 107.35 REGISTER OF WILLS AT THE Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK Tax Due 94•$3 OR MONEY ORDER PAYABLE T0: "RE6ISTER Of WILLS, AGENT." TAX CREDITS: PAVMENT RECEIPT DISCOUNT (+l qMOl1NT PAID DATE NUMeER INTEREST/PEN PAID (-) 02-28-2013 CD017248 .00 94.83 04-22-2013 SBADJUST .00 2.30 TOTAL TAX PAYMENT 94.83 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 • IF PAID AFTER THIS DATE, SEE REVERSE FOR CALWLATION OF ADDITIONAL INTEREST. � IF TOTAL OUE IS REFLECTED AS A ^CREDIT^ CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIOE OF THIS FORM FOR INSTRl1CTI0NS. PURPOSE OF � NOTICE: To fulfill the requiresents of Section 2140 of the Inheritanca antl Estate Tau Act. Aci 23 of 2000. (72 P.S. Section 9140). ' � PAYMENT: Oetach the to0 Co�tion of th3s nokice antl submit with vour oaYment to the Reg3sker of Wills printed on the reverse sitle. Make check or nonev orAer payable to: Repisker of Wills. q9ent. F211U�8 YO peY I�¢ tax, interest 2�E OB�elky tl�¢ �dy �¢SOlt l� Sh¢ flll�g Of a lien 30 LhP dpDPO0f12t¢ countY or the 3ssuance of an Orohan's Court c3fation. REFUNO (CB): A refund of a tax cretlit, vhich vas not reouesteA on khe tas �eturn, sav Ge repuestetl bv coepleking an "Applicakion fo� Refuntl of Pennsylvania lnhe�itanca and EstaYe Taz" (REV-1313). Aoolications are available from the Departwent's Web site at www.revenue.skata.oa.us, anv Repister of Wills or Ravenue �istrict Office or fron the Oepa�tnen4's 24-ho�r ansverin0 sa�vite: 1-800-362-2050; servicas for taxpayers viYh soecial hearinp and/or s0eakinB neads: 1-800-44]-3020 (TT onlv). OBJECTIONSv Am oariv in inkerest not satisfietl with the apprais�ent. allowance or Aisallovanca of tletluckions or assessaent ef t� (inclutlin8 discount or interesU as shown on khis nokice naY obiac< w3Yhin 60 tlays of the tlake of receipt of This notice ev: A) Protest to the PA OeDart�ent of Ravenue, Boartl of Appaals bv filing a Orotest onl3ne ai ww.boartlofaooeals.state.oa.�s O� O� EefO�¢ L�¢ 6�'d8Y aooeal pB�lOtl ¢YD3�25. In order for an alacironic orofest ko be valid, rou eust receive a conf3reation nunber antl processed tlate fron She Board of Appeals Web site. Vou mav also send a writtan orotest ko PA Departnent of Revenue. Boartl of Aooeals. PO Box 281021, Harrisb�rp. PA 1]128-1021. Petitions say nok be f�ad; or B) Elect to have tha satter tleterninetl at tha audit of Yhe Oersonal representative aecount; or ADMIN- C) ApDeal to the Orohans' Court. ISTRATIVE COBBECTIONS: Factual errors discoveratl on th3s assessnent shoultl be atltlressetl in v�itinB to: PA UeDartAent of Revenue, Bureau of Intlivitlual Taxas. ATTN: Post Assessment Review Un3i. PO Box 280601, HarHSburg. PA 17128-0601 or call (717) 18]-6505. Se¢ Page 4 of "Instructions tor Inheritance Tax Return for a Resitlent Decedent" (REV-1501) for an axolanaYion of atlninistretivelv correctable er�ors. DISCOUNT: If any tax due is oaitl vik�in three calentlar months after the decedent's tleaYh, a five vercent tliscount of the kax Oaid is allowed. PENALTV: The 15 oercent tax aanestv non-oarticipation Oenaltv is cowputetl on khe total of S�e taz and interest assessed antl not naid before Jan. 1B, 1996, the firsT tlay afker the end of the Yax annestY period. Th3s non-oarticioat3on oenaliv is apoealable in the same �anner antl in the the sane t3ne oeriotl as you woultl apoeal the tax and 3nterest that has baen assessetl as indicated on t�is nokice. INTEREST: Interest is cha�8ad bag3nning viYh fi�st daY of tlelinquency o� nine months antl one tlaY fron t�e tlate of tleath ta the Eate of OaYaent. Taxes which Eeca�e delinquenk Cefore Jan. 1. 1982. bear interest at the rate of six Dercent ver annum calculated at a dailv rate of 0.000164. All tazes vhich becane dalinouenk on or afSer Jan. l, 1982 will bear interest ak a rete vhich var3es frow vear to year with the rate announcetl bv the PA Oepartoeni of Revenue. Rates for 1982 through 2D06 can be fountl in t�e Pennsylvania Res9tlent Inskruction BaokleY (REV-150ll, the Pennsvlvan3a Non-Resitlant InsirucSion Booklet BEV-1]36) or on the Deoartnent of Revenue Web site vww.�evenue.state.pa.us. The aoplicable 3nteresi rates for 2001 throu9h 2013 are: Inferest Da31v Interest Da31v InkeresS pailv Year Rate Factor Year Rate Factor Year Rate Factor 200] Br, .000219 2008 ]T. .000192 2009 SY. .00013] 2010 4Y. .000110 2011-2013 3: .000082 Interest is calculateG as follows: INTEREST = BALANCE OF TA% UNPAID X NUMBER DF p4VS DELINVUENT X MILY INTEREST FACTOR Anv not3ce issuetl aftar i�e tax becones del3nouent will reflect an interesi wlculation to 15 tlavs beyond the tlake of the assess�eni. if oavneni 3s natle afier Me inSerest co�outation date shavn on t�e notice, atltlitional interest musf be calculatetl. � pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OFREVENUE INHEftITANLE TnX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE Po BoX 28a6o1 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP (12-12) HARRISBUrzG PA 1]128-0601 JOINTLY HELD OR TRUST ASSETS REC�R�JFr �Fr'�C� OF DATE 04-29-2013 REGIST!:6� O�" ��JPj-�s ESTATE OF HAMMEL SUSAN R UATE OF DEATH 08-08-2011 I�Id f�Pll �� ��� I l C� COUNTYUMBER CUMBERLAND SSN/DC BRIN H BENJAMIN CLE�K U� ACN 13107263 435 W SOUTH ST QR}�HANS' COUR7 APPEAL BY DATE:06-28-2013 CARLISLE PAC],7D.L�:.2829' �,� F� (SeereversesideunderObjections) UMtl K�Al3 pnount Remitted MAKE CHEGK 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 (12-12) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-29-2013 ESTATE OF: HAMMEL SUSAN R DATE OF DEATH:OS-OB-2011 COUNTY:CUMBERLAND FILE NO. : 21 11-0875 S.S/D.C. NO. : ACN: 13107263 TAX RETURN WAS: (X) ACCEPTED AS FILED O CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: CORNERSTONE FCU ACCOUNT NO. : 453001 TYPE OF ACCOUNT: C70SAVINGS O CHECKING C )TRUST OTIME CERTIFICATE DATE ESTABLISHED 03-23-1994 Account Balance 240.44 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT. SUBMIT THE Amount Sub]ect to Tax 120.22 UPPER PORTION OF THIS NOTICE Debts and Deductions ' • 00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 120.22 REGISTER OF WILLS AT THE Tax Rate x .045 pBOVE ADDRESS. MAKE CHECK Tax Due 5.41 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS. AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) pMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02-28-2013 CD017248 .00 5.41 04-22-2013 SBADJUST .00 . 13 TOTAL TAX PAYMENT 5.41 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^ CCRJ, YOU MAY BE DUE A REFl1ND. � SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE DF NOTICE: To fulfill the reauire�ents ot Saction 2140 of the Inheritanc¢ antl Estate Taz Act. Act 23 of 2000. (]2 P.S. Section 9140). PAVMENT: Oetach tbe top oorYion of this nokice antl subnit w3kh your pavneM to the RegisYer of Wills or9nted on the reverse side. Make check or noney ortler Oavabla to: ReBister of Wills, Agent. Fa31ure to Oav the Sax, inte�est antl penaltY tlue nav result in the H1inB of a lien in the aoorooriate couniv or the iss�ance of an Orphan's Court <itation. REFUND (CR): A refund ot a tax cretlit. w�3ch was not requesteE on the tu rekurnr mav be requested bv conOleting an "AOOlication for Refund of Pannsvlvania lnheritance and Estake Tax° (REV-1313). AoDlications are ava3lable fron the OeOa�tnont's Web site at ww.revenue.stab.oa.us, a�N Rap3ster of Wills or Revenue Diskrict Dffita or tron the Oeoartnent's 24-hour answerine servica: 1-900-362-2050; services tor taxoayers with soecial hearina and/or soeaking neetls: I-B00-447-3020 (TT onlv). OBJECTIONS: Any Oartv in 3nterest not satisfietl vith the apDrais�ent, allowance or E3sallwanca of tleductions or assessmant of tv� (includin8 discounk or interesU as shorn on khis notice nav object within 60 EaYS of the tlafe ot recei0t ot th3s notice bv: A) Protesk te tha PA Oepark�ent of Revenue. Boartl of Appeals bv filin9 a protesk online at ww.boartlota00ae1s.state.0a.us on or before the 60-tlay a0oeal perioE expires. In order for an elaet�onic prokest to be valitlr You nust receiv¢ a confirnation nunber and orocessed Jate fro� the BoarE of Aooeals Web sita. You nay also sanE a written orotest to PA Departeent of Revenue. Board of AvVeals, PD Bax 283021. Xarr3sEUrB. PA 17128-1021. Petitions �av not be faxed; or B) Eleet to have the natier tletersined at khe audit of the Oersonal representekive account; or AOMIN- C) AoVeal to the Orohans' Court. ISTRqTIVE CORBECTIONS: FacYUal errors d3scovered on th3s assessnent should be atltlressed in vrif3ng to: PA Oeoarknent of Revenue, Bureau of Individual Tuas, ATTN: Post Assessnenk Review Onit, PD Box 280601, Harrisburg, PA 17128-0601 or call (717) 7H]-6505. See Page 4 of "Inrtruckions for Inheritance Tss Retarn for a Resident Decetlent" (REV-150ll for an axolanaYion of adainisirativelv correcYable errors. OISCOUNT: If any tax tlue is Daid with3n three calentlar months after khe decedenY's tleath, a five percent C3scount af khe tax paitl is allo�ad. PENALTY: The 15 Oercent taz amestv non-parkicipat3on oenaltY is conputetl on the tokal af the tas and interest assessetl and not oa3d before Jan. 18, 1996, the Hrst daY after khe end of ihe tas annesky oeriod. Th9s non-parSic3oation oenalfy is a0vealable in the same �anner and 3n khe the saee kime pe�iotl as vou voultl aooeal the tu and inYerest � that has Deen assessed as intlicated on this not3ce. INTEREST: Interest is char6etl be9inn9ng with firsk tlay of delinquency or n3ne nonths antl one tlav from the tlate of tleath to the Eake of oaveent. Taxes vhic� beca�e tlelinQUent before Jan. 3, 1982, bear interesY at the rete of six pe�cenf oer annum calculatetl at a tlailY rate of 0.000164. All faxes vhich bewne del3nqueM on or after Jan. 1, 1982 vill bear interest ak a rate w�ich va�ies fron year to vear rith the rate announcad bv the PA Oeoart�ent ot Ravenue. Rates for 1982 through 2006 can be found in the Pennsvlvan3a Resident InsYruction BookleS (REVq50ll, the Pennsvlvania Non-Resitlent Instruction Booklet (REV-1]36) or on the Deoart�ent of Revenue Web s3te qw.revenue.state.oa.us. The aoolicable interest raYes for 200] th�ouph 2013 are: Inkerest Oaily lnteresk Oailv Interesk Oailv Y�ar Rate Fackor Year Rate Factor Year Rate Factor 2001 BR .000219 2008 1Y. .000192 20p9 5Y. .00013] 2010 4Y. .00D110 2013-2013 3Y, .000082 Interest is calculaketl as follovs: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF MYS DEIINpUENT % MILY INTEREST FALTOR Am notice issued after the tax becomes tlelinauent will reflect an interest calculat3on to 15 tlavs beyontl the tlaie of She assessnenY. If uaynenY is matle afYer khe 3ntaresk cowputat3on tlaie shwn on the notice, atltl3t3onal interesi nusS be calculatetl.