HomeMy WebLinkAbout04-26-13 � pennsylvania
BUREAU OF SNDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OFREVENUE
INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
PO BoX 2aa6o1 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX APP (12-12)
NARRISBURG PA 1�128-0601 JOINTLV HELD OR TRUST ASSETS
��GU��7�.� �i��,��C� oF DATE 04-29-2013
RECISTs`�..�' OI" ��°y'���$ ESTATE OF CHANEY JOHN J
DATE OF DEATH 03-09-2012
!���9 p�� �� �� � �� FILE NUMBER 21 12-0476
� �� COUNTY CUMBERLAND
SSN/DC
GLORIA J ASHWAY CLERK Q;' ACN 12122322
10321 MOWERSVILLE RD , APPEAL BY DATE:06-28-2013
NEWBURG pp �}����M� COURT (SeereversesideunderObjections)
ERLAMIJ CO., PA Anount Remitted
MAKE CHECK PAYABLE AN➢ REMIT PAYMENT T0:
REGISTER OF WILLS
1 CDURTHOUSE SQUARE
CARLLSLE PA 17013
CUT ALON6 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 TRUS7 ASSETS
DATE: 04-29-2013
ESTATE OF: CHANEY JOHN J DATE OF DEATH:03-09-2012 COUNTY:CUMBERLAND
FILE NO. : 21 12-0476 S.S/D.C. NO. : � � ACN: 12122322
TAX RETURN WASS (X) pCCEPTED AS FILED C ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: ORRSTOWN BANK ACCOUNT NO. : 4000043037
TYPE OF ACCOUNT: OSAVINGS O CHECKING OTRUST ( b TIME CERTIFICATE
DATE ESTABLISHED 12-02-2011
Account Balance 14.021 .45 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 7,010.73 UPPER PORTION OF THIS NOTLCE
Debts and Deductions ' •00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 7,010.73 REGISTER OF WILLS AT THE
Tax Rate v . 045 ABOVE ADDRESS. MAKE CHECK
Tax Due 315.48 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+7 pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
INTEREST IS CHARGED THROUGH 05-07-2013 TOTAL TAX PAYMENT .00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 315.48
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 3.85
TOTAL DUE 319.33
. IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. * \/
IF TOTAL DUE IS REFLECTED p5 A "CREDIT^ (CR), YOU MAY BE DUE A REFUND. D
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
_ _ _
PURPOSE OF
NOTICE: To fulfill tha racuirenents of Section 2140 of the In�eritance anA Estate Tax Act. Act 23 of 2000. (72 P.S.
Section 9140). '
PAYMENT: Oekach the too nortion of th3s notice and subnif with vour oavnenk to the Register of W311s orinSed on the
reverse sitle. Make check or nonev ortler OaYable to: Re9ister of Wills. AgenS.
Failure to pay the tax, 3nteresf antl penalty tlue may result 3n Yhe H13ng of a lien 3n t�e aooropriate
counkv or the issuance ot an Orohan's Lourt citakion.
REFUND (CR): A refund of a tax cretl3i, vhich was not �eauested on the tax rekurn, may be renaestetl by conoletine an
"AOnlicaYion for Ref�ntl of Pennsvlvania lnherikance and Estate Tax•' (REV-1313). AoDlications are available from
the OeoarYwenk'S Web site at ww.revenue.rtake.Da.usr anY Rapister of Wills or Revenue Distncf Office or fron the
Oeoartaent•s 24-ho�r answerine serviee: 1-B00-362-2050; services for taxoavers wikh soecial hearing antl/or
soeakine neads: 1-800-44]-3020 (TT on1Y).
� OBJECTIONS: Any oartY in interest not sat3sfietl vith the appraisnent, allowance or tlisallowance of detluciions or assessnenk of tax
(3nclutling tliscount or intarest) as shown on khis notite nav obiack wikhin 60 days of tha tlaie of receiPt of this notice
bv:
A) Protest to the PA Deoari�enk of Hevenue. Boa�tl of Aopeals by filin8 a Orotest onl3ne ak
ww.boarAOfanoeals.state.oa.us on or before tha 60-dey aoveal oeriod ezoires.
In ortler fo� an elect�onic O�otasL ta be valitlr You nust roceive a confir�ation nunber antl Orocessad tlafe
fron fhe Boartl of Anaeals Web s3te. You nay also send a writken orotest to PA Deoarbent of Ravenue,
Boartl of Aooeals. PO Box 281021, HarrisEUr9. PA 17128-1021. PeYitionz mm �ot be taxad; or
B) Elect to have the natter tleSermineE at the audit of khe personal re0�esantakive account; or
Aq7IN- �> Aooeal to the Orahans' Lourt.
ISTRATIVE
CORRECTIONS: Facival errors tliscoveretl on th3s assessnent shoulJ be atlEressetl in vriiine to: PA Ueoartnent of Revenue.
Bureau of Individual Tazes. ATTN: Post Assessnent Review Unii, PO Boz 280601, Harr3sEUrg. PA 17128-0601
or call (]1]) ]B]-6505. Sea Pa9e 4 of "Instructions for Inheritance Tu H¢turn For a Resident Decedent^ (REV-1501)
for an explanation of administrak3velv comecSable errors.
❑ISCOUNT: If am kax tlue is oaid vithin Yhree calentlar nonkhs after the tlecetlent's tleath, a t3ve oercent tliscouni of the tax oa3d
3s allovetl.
PENALTV: The 15 percant tax annesty non-particioat3on penaliy is cenputed on ihe koYal of the tax antl inkerest assessetl antl mt
Oaitl before Jan. 18. 1996, the first dav afier khe enE of the tax annesty oeriod. This non-partici0ation
OP�81tY l5 3ppB218b1¢ ifl LhP Shc�¢ �lil1ll@f' alltl 1!1 LhP Sh¢ Sd�l2 t1R1@ pB!'lOtl 85 y0U voultl apoeal YhP kdY dlld 1fIY2fP5S
khat has been assassetl as indiwtetl on this noilce.
INTEREST: Interest is char9ed be6inning rikh first dav af tlelinquency or nine months antl one dav
from khe date of tleath to the tlate of pavnant. Taxes which becane delinquenk before Jan. I, 1982,
bear interest at the rake of six Oercent oer annum calculated at a dailv rate of 0.000164.
All kaxes which becane delinquent on o� after Jan. 1. 1982 will bear 3nkerest at a rete w�ich varies fron
year ko year with the rafe announcetl bv tha PA Oeoarknent of Revanue. Rates for 1982 throu9h 2006 can be
fountl in the Pannsvlvan3a Hesitlent Instruction Booklet BEV-150ll, the Pennsvlvania Non-ftes3tlent Instruction
Booklet BEV-1]36) or on the Deoartnent of Revenue Web sike vw.revenue.state.pa.us.
The ao03icable interest rates for 2007 ihrouph 2013 are.
InSerest Oaily Interest Dailv InkeresS pa91v
Vear Rate Factor Y_ar Rate Facter Year Rata Factor
200] BY. .000219 2008 1v. .000192 2009 SY. .00013]
2010 4: .000110 2011-2033 3Y. .000082
Interest is calculateE as follows:
INTEREST = BALANCE OF TA% UNPAIO X NUMBER OF DAVS DELINpUENT X DAILY INTEREST FACTOR
Anv nokice issued after khe t� becomes tlel3nquent will reflect an interest calculation So 15 tlays
beyond tha tlaYe of khe assessnent. If oavnenS is nade afier Yhe inSerest conoufakion date shown on khe
nok3ce, atltlitional interest must be calculatetl.