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Home My WebLink About04-26-13 t,r�,. NDTICE OF INHERITANCE TAX � pennsylvania BUREAU OF INDIVIDUAL TAXES pppRAISEMENT, ALLOWANCE OR DISALLOWANCE ' DEPARTMENTOFREVENUE INHERITANCE TAX DIVISION �----- PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP <12-12) HARRISBURG PA 17126-0�501 JOINTLY HELD OR TRUST ASSETS s�:�s;,�siL' '`,�` '�T'iJ��+�` t�F DATE 04-29-2013 i'rt`�� ;:�' "'�, i}�' `:''��_,�,5 ESTATE OF GIRARD NANCY F DATE OF DEATH 12-17-2012 ��'�-� `�� 1 �� COUNTYUMBER CUMBERLAND SSN/DC CHRIS M GIRARD ��;�C �;.;' ACN 12169644 74 LONGSTREET DR � �, APPEAL SY DATE:06-28-2013 4� �i � ��J U��' C A R L I S L E P A 1'L� (See reverse side under Objectiorts) �� Ar�� •e �� Amount Remitted MAKE CHECK RAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTH�USE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS � REV-1548 EX AFP C12-12)-----------------------------------------------------•--------------- NOTICE OF :[NHERITANCE TAX ARPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS,, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-29-2U13 ESTATE OF:GIRARD NANCY F DATE OF DEATH:12-17-2012 COUNTY:CUMBERLAND FILE NO. : 21 13-•0243 S.S/D.C. NO. : ACN: 12169644 TAX RETURN WAS: CX) ACCEPTED AS FILED O CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 81184-11 TYPE OF ACCOUNT: C �SAVINGS C � CHECKING C )TRUST ( 3TIME CERTIFICATE DATE ESTABLISHED I)7-01-1987 Account Balance 1 ,890.84 NOTE: TO ENSURE PROPER CREDIT TO Percent 7axa61e X 0. 166 YOUR ACCDUNT, SUBMI7 THE Amount Subject to Tax 315. 15 UPPER PORTION OF THIS NOTICE Debts and Deducticrns - . 00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 315. 15 REGISTER OF WILLS AT THE Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK Tax Due 14. 18 OR MONEY ORDER PAYABLE T�: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT F!ECEIPT DISCOUNT (+) DATE INUMBER INTEREST/PEN PAID (-) AMOUNT PAID PAYMENT MUST BE MA:DE BY 09-18-2013*. TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE 14. 18 INTEREST AND PEN. .00 TOTAL DUE 14. 18 + 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 'CHIS FORM FOR INSTRUCTIONS. PURPDSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2D00. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and su6mit 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 mav result in the filing of a lien in the appropriate county or the issuance of an Orphan's Court citaYion. REFUND (CR): A refund of a tax credit, which Was not requested an 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 DeDartment's 24-hour answering service: 1-B00-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-SDD-447-3020 (TT onlv). OBJECTIONS: Any Dartv in interest not satisfied with the appraisment, allowance or disalloaance of deductions or assessment of tax (including discount or interest) as shown on this notice may object within 60 davs of the date of receipt of this notice bv: 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, PO Box 280601, Harrisburg, PA 17128-0601 or call C717) 787-6505. See PaBe 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" fREV-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 l5 percent tax amnesty non-participation penaltv is computed on the total ot the tax and interest assessed and not paid before Jan. 18, 1996, the first dav after the end of the tax amnestv 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 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 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 3n the Pennsylvania Resident Instruction Booklet (REV-1502), the Pennsylvania Non-Resident Instruction Sooklet IREV-1736) nr on the Devartment of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Daily Interest Dailv Interest �aily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 70 .000192 2009 5% .D00137 2010 4% .000110 2011-2013 3% .000082 Interest is calculated as follows: INTERES7 = BALANCE OF TAX UNPAID X NUMBER OF OAYS DELINQUENT X DAILY INTEREST FACTOR Any notice issued after the tax becomes delinq�ent will reflect an interest calculation to 15 days beyond the date ot the assessment. If payment is made after the interest computation date shown on the notice, additional interest must be calculated.