HomeMy WebLinkAbout04-26-13 � pennsylvania
BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OFREVENUE
INHE2ITANCE TAX OIYISION APPRAISEMENT. ALLOWANCE OR DISALLOWANCE
PO BOX 280601 OF DEDUCTIDNS� AND ASSESSMENT OF TAX ON REV-1548 EX AFP Q242)
NARRISBURG Pa 1�128-0601 JOINTLY HELD OR TRUST ASSETS
RECORDED ��i"r10E OF DATE 04-29-2013
REGISTER UF ''.�'��LLS ESTATE OF WALLACE SHIRLEY A
DATE OF DEATH 02-13-2012
Dm n FILE NUMBER 21 12-0246
1�13 APR 26 f I I 1 l.'G COUNTY CUMBERLAND
SSN/DC 198-30-1216
ALISA M NORTON CLERK {�E" ACN 13031067
2 THYME CT �,Ic APPEAL BY DATE:06-28-2013
MECHANICSBURG pA ���Q3R�9•9��UR1 (SeereversesideunderObjections)
CUMBERLAND GO., f A Anount Remitted
MAKE CHECK PAYABLE AN➢ REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SpUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS �
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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:WALLACE SHIRLEY A DATE OF DEATH:02-13-2012 COUNTY:CUMBERLAND
FILE NO. : 21 12-0246 S.S/D.C. NO. : 198-30-1216 ACN: 13031067
TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU SAVINGS ACCOUNT NO. : 54-00
TYPE OF ACCOUNT: ( p SAVINGS O CHECKING OTRUST OTIME CERTIFICATE
DATE ESTABLISHED 06-16-2004
Account Balance 121 .19 NOTE: TO ENSl1RE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 60.60 11PPER PORTION OF THIS NOTICE
Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 60.60 REGISTER OF WILLS AT THE
Tax Rate r .045 ABOVE ADDRESS. MAKE CHECK
Tax Due 2•�3 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISLOUNT (+) pMOUNT PAID
DATE NUMHER INTEREST/PEN PAID (-)
02-25-2013 CD017228 .00 2.73
04-22-2013 SBADJUST .00 .02
TOTAL TAX PAYMENT 2.73
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
. IF PAID AFTER THIS DATE. SEE REVERSE FOR CALCl1LATI0N OF ADDITI�NAL INTEREST. � �(
IF TOTAL DUE IS REFLECTED AS A "CREDIT° (CR), YOU MAY BE DUE A REFUND. ��
SEE REVERSE SIDE OF THIS F�RN FOR INSTRUCTIONS. U
PURPOSE OF
NOTICE: To fulfill tha requ3re�ents of Section 2140 of the InheHtance and Eskate Tax Act. AcS 23 of 2000. (72 P.S.
Section 9140).
PAYMENT: Uetach tha too oorYion of this notice antl subnit w9th your pavnenY to the Rag3ster ot W3lls orinteE on the
reverse side. Make check or noney ortler oayable to: Register of Wills. Agank.
Fa31ure to oav the k�, inYerest and oanalty tlue nav result in the Hling of a lien in the aouropriake
counkv or the 3ssuance of an Orphan's Court citation.
ftEFUNO (CR): p refuntl of a tax cretlit, wh9ch vas not requested on the tax return, oay be raquestetl M comOletin9 an
"AOOlicakion for RefunE ot Pannsylvania lnheritance and Estate Taz'• CREV-1313). Aoalications are available fron
the Deoartnent•s Web site at www.revenue.state.oa.us, am Re9istar of Wills or Revenue Diskrict Ottice or fron the
Deoarkwent's 24-hour answerine service� 1-800-362-2050; services for taxpayers rith special hearing antl/or
soeakine �eeds: 1-800-44]-3020 CTT onlY).
OBJECTIONS: Any Oa�tv in 9nterest not sakisfied with t�e appra3snent, allovance or disallwance of tletluctions or assessnent of taz
(inclutling tliscount o� interesk) as shown on this notice eaY obiecY within 60 tlays of t�e dake of receipt of this notice
bv:
A) Protest to the PA Deoerteent of Revanue, Board of Aooeals bv filine a protesf online at
ww.boarEofavveals.stete.oa.us on or before tha 60-tlay aoVeal oeriotl exoires.
In ortle� for an elsckronic protest to be velitl, you susY receive a confirnation nunber antl processetl date
from the Boartl of Aooeals Web site. You �ay also sentl a writtan oroYest ko PA De0ar4nent ot Ravenue.
Boartl of AOOeals, PO Box 281023, Harrisbure. PA 1712B-]021. Peiitions �aY not be faxetl; or
B) Eled to have ihe �atter tlekerwinetl at ihe audit ot the oersonal represen4at3ve account; or
ADMIN- C) Aooeal to the Orvhans' Court.
ISTRATIVE
CORRECTIDNS: Factual erro�s tl3scoveretl on Yh3s assessnent should 4e atlEressed in writine to: PA Deparknent of Hevenue.
Bureau of Indivitlual Taxes, ATTN: Post Assessnent Rev3ev Unit, PO Box 280601. Harrisbur9� PA 17128-0601
or call (]17) 78]-6505. See Page 4 of "Instructions for Inharitance Tax Return for a Resitlent Decetlent" (REV-150ll
for an exolanakion of ad�3niskrativelv correctable errors.
DISCOIINT: If any kax due 3s oaid vith3n three calentlar nonths after the tlecetleni's death, a five oercent tl3scount of the tax oa3tl
is alloved.
PENALTY: The 15 oercent taz aenestY non-oarticioation penal�y is conouYed on the total of the tax antl interesY assessetl and noY
Daid before Jan. 18, 1996, the Hrst dav aRer the end of the tax annesty periotl. This non-participation
Oanaltv is a00ealable in the sane manner antl in khe the sane time oeriotl as vo� roultl aooeal the taz antl interesk
that has Eeen assessetl as indicaYetl on this noTice.
INTEREST: Inkerest 3s c�arged ba9inninB �ith first tlaY of tlelinCUency or nine eonYhs and one tlay
fron the tlafe of death Yo the tlate of oaynent. Taxes which becane delinuuent before Jan. 1, 1982,
bear interesY at the rate of six oercenk De� annun calculatatl ak a dailv rate of 0.000164.
All t�es whic� becane delinquent on or afker Jan. 1, 19H2 vill bear interest at a rate vhieh varies trom
rear ko vear wiYh the raie announcetl by the PA Oeoartsent of Revenue. Rafes for 1982 throueh 2006 tan be
found in Me Pennsvlvan3a 2esident Instruction Booklet (REV-150ll, the Pennsvlvan3a Non-Res3tlenk InskrucSian
Booklet (REV-1]36) or on the Deoartnent of Ravenue Web site ww.�evanue.state.pa.us.
The aoolicable 3nterest rakes for zoo� khroueh 2013 are:
Interest Da31v Inkerest Daily Interesk pa31v
Y�ar Rake Factor Year Rate Factor Year Rate Factor
2007 8% .000219 20�8 ]; .000192 2009 5Y, .000137
2010 4°i, .0OO11D 2031-2013 3Y. .000082
Interest is calculatad as follows:
INTEftEST = BALANCE OF TAX UNPAID X NUMBER OF ppYS �ELINWENT X d1ILV INTEREST FpCTOB
AnY notice 3ssued after the t� becomes tlel3no�ent v311 reflect an inkerest calculation fo 15 days
bevontl the tlake of the assessnent. If pavment is natle after the interest conputat3on tlate shwn on tM1e
notice, atltlikional 3nterest must be calculaked.