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BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION APPRAISEMENT, ALLDWANCE OR DISALLOWANCE - --'�
PD Box 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX �N REV-1548 E:X AFP <12-12)
HARRI'.SBURG PA 1 7128-0601 JOINTLY HELD OR TRUST ASSETS
��ti��`+����:�;� ii 'i��" �F DATE 04-29-2013
�-� :°-.° ' �',,'�9 ' ESTATE OF KISTLER BEATRICE D
RECIu s �;d �i �:...�_�
DATE UF DEATH 02-�7-2013
p p �} n FILE NUMBER 21 13-0264
:�Cl� �IPi1 2b �i I �. V� COUNTY CUMBERLAND
SSN/DC
CAROLE E KISTLER C���,�\ ��{; ACN 13109167
300 WAGNER DR {.,�/y , APPEAL BY DATE:U6-28-2013
CARL I SL E PAo���01`3�8�1(�''l�f�"� (See reverse side under Obj�ctions)
GUt�BERLAt�� �r?., �'a Amount ttemitted (-------�
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
RE6ISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE � RETAIN LOWER PORTIdN FdR YOUR RECORDS <"�
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REY-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: KISTLER BEATRICE D DATE OF DEATH:02-07-2Q13 COUNTY:CUMBERLAND
FILE Nd. : 21 13-0264 S.S/D.C. NO. : ACN: 131�9167
TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED
JOINT OR TRUST ASSET INFORMATIdN
FINANCIAL INSTITUTION: FULTON BANK NA ACCOUNT NO. : 1218-15576
TYPE OF ACCOUNT: C )SAVINGS C � CHECKING ( ?TRUST C )TIME CERTIFICATE
DATE ES'fABLISHED 07-.3�-1980
Account Balance 5,818.34 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable K 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 2,909. 17 UPPER PORTION OF THIS NOTICE
Debts and Deductions ' •00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 2,909. 17 RE6ISTER OF WILI_S AT THE
Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK
Tax Due 130.91 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
TAX CRED:[TS:
PAYMENT RECEIP7 DISCOUNT C+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
�3-04-2013 CD017269 6.55 124.3b
TOTAL TAX PAYMENT 130.91
BALANCE OF TAX DUE .0�
INTEREST AND PEN. .00
TOTAL DUE .00
� IF PAID t1FTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. * �y,
IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. v
SEE REVER'SE SIDE OF THIS 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.
SecYion 9140).
PAYMENT: petach the top portion oF this notice and submit with your payment to the Register of Wills printed on the
reverse side. Make check or money order vayable 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.
REFUN➢ (CR): A refund of a tax credit, which was not requested on the Yax return, mav be requested bv completing an
"Application for Refund of Pennsvlvania 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
Department's 24-hour answering service: 1-800-362-2050; services for taxpavers with special hearing and/or
speaking needs: 1-500-447-3020 (TT only).
OBJECTIONS: Any party in interest not satistied with the appraisment, allowance or disallowance of deductions or assessment of tax
Cincluding 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 ot Revenue, Board of Apveals 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, you must receive a confirmation number and processed date
from the Board of Appeals Web site. You mav 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 represehtative account; or
ADMIN- C) ApDeal 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 Revrew Unit, PD Box 280601, Harrisburg, PA 17128-0601
or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent^ (REV-1501)
for an explanation of administratively correctable errors.
DISCOUNT: If any tax due is paid uithin three calendar months after the decedent's death, a five oercent discount of the tax vaid
is alloaed.
PENALTY: The 15 percent tax amnesty non-particivation penalty is computed on the total of the tax and interest assessed and not
paid before Jan. 18, 1996, the first day after the end of the tax amnesty period. This non-narticipation
penalty is appealable in the same manner and in the the same time period as you vould appeal the tax and interest
that has been assessed as indicated on this notice.
INTEREST: Interest is charged beginning with first dav of delinquency or nine months and one day
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 dailv rate of 0.000164.
All taxes which became delinquent on or after Jan. 1, 1982 will 6ear interest at a rate uhich varies from
year to year w3th the rate announced by the PA Department of Revenue. Rates for 1982 through 2006 can be
fiound in the Pennsvlvania Resident Instruction Booklet (REV-1501), the Pennsvlvania Non-Resident Instruction
Booklet (REW1736J or on the Department of Revenue Web site wvw.revenue.state.pa.us.
The apolicable interest rates for 2007 through 2013 are:
Interest Daily Interest Daily Interest Dailv
Year Rate Factor Year Rate Factor Year Rate Factor
2007 8% .000219 20U8 7% .000192 2009 5i .000137
2010 4% .000110 2011-2013 3% .000082
Interest is calculated as follows:
INTEREST = BALANCE DF TAX UNPAID X NUMBER OF DAYS DELIN4UENT X DAILY INTEREST FACTOR
Any notice issued after the tax becomes delinquent aill retlect 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.