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Home My WebLink About04-26-13 �r; ,�� pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX INHERITIINCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OFREVENUE PO BOX 280601 �t OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 D( AFP (12-12) HARRISBUR6 PA 17128-0601 ��y7�F�i� �j s�•�-��. HELD OR TRUST ASSETS ��'��? € i;.ii lii'- '`:'r`�E_�..� DATE 04-29-2013 ESTATE OF PETTS GERALDINE M �'�� '�� `�ii � � r FILE NUMBERTH 21_13-0319 COUNTY CUMBERLAND �� `;�� r""' SSN/DC c.�,,�, �.�; KAROLINE M DUCHESN�;-� }�S. ••�• ,�� ACN 13111388 V;,i��,�� t;;,� �+03 BERKSHIRE RD p,� ,, n APPEAL BY DATE:06-28-2013 IMECHANICSBURG ��A'��1+�'`�� r" (SeereversesideunderObjections) Amount Remitted ��-�--� MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS LINE �"'� RETAIN LOWER PORTION FOR YOUR RECORDS F"' REV-154$ EX AFP C12-12�-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE dF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-29-2013 ESTATE OF: PETTS GERALDINE M DATE OF DEATH:03-08-2�13 COUNTY:CUMBERLAND FILE NO. : 21 13-0319 S.S/D.C. NO. : ACN: 13111388 TAX RETURN WAS: CX) ACCEPTED AS FILED O CHAN6ED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTI�N: PNC BANK NA ACCDUNT NO. : 5070073515 TYPE OF ACCOUNT: C �SAVINGS ( � CHECKIN6 t )TRUST C )TIME CERTIFICATE DATE ESI�ABLISHED 05-21-1993 Account Balance 1 ,209. 00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount S:ubject to Tax 604.50 UPPER PORTION OF THIS NOTICE Debts and Deductions - .DO WITH YOUR TAX PAYMENT TO THE Taxable Amount 604.50 RE6ISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 27.20 OR MONEY ORDER PAYABLE T0: "REGISTER OF WIl_LS, A6ENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMSER INTEREST/PEN PAID (—) AMOUNT PAID 03-14-2013 CD017328 1.3b 25.84 TOTAL TAX PAYMENT 27.20 BALANCE DF TAX DUE .00 INTEREST AND PEN. . 00 TOTAL DUE .00 � l * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ■ � IF TOTAI_ DUE IS REFLECTED AS A "CREDIT° CCR), YOU MAY BE DUE A REFUND. � SEE REVI=RSE 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. Section 9140>. PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills pr9nted on the reverse side. Make check or money order payable to: Register of Wills, Agent. Failure to pav 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. REFUND (CR): A refiund ot a tax credit, which was not requested on the tax return, may 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 taxpayers with special hearing and/or speaking needs: 1-800-447-3020 CTT only). OBJECTIONS: Any partv in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (inclutling discount or interest) as shown on this notice may object within 60 days of the date of receipt of this notice bv: A) Protest to the PA Department of Revenue, Board of Appeals by filing a vrotest online at www.boardofappeals.state.va.us on or before the 60-day appeal period exvires. In order for an electronic protest to be valid> You must receive a confirmation number and vrocessed date from the Board of Aopeals 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 revresentative 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 Review Unit, PO Box 280601> Harrisburg, PA 17128-0601 or call <717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" CREV-1501) for an explanation of administrativelv 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 15 vercent tax amnesty nnn-participation penalty is computed on the total of the tax and interest assessed and not paid before Jan. 16, 1996, the first dav after the end of the tax amnesty period. This non-participation penalty is aPpealable in the same manner and in the the same time Deriod as you would appeal the tax and 3nterest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day 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 Snterest at the rate of six pereent per annum calculated at a daily rate of 0.000164. All taues which became delinquent on or after Jan. L 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 in the Pennsylvania Resident Instruction Booklet (REY-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or on the DepartmenY of Revenue Web site www.revenue.state.pa.us. The apDlicable interest rates for 2007 through 2013 are: Interest Daily Interest Daily Interest Dailv Year Rate Factor Year Rate Factor Year Rate Factor 2007 B: .D00219 2008 7% .000192 2009 5i .000137 2010 4; .000110 2011-2013 3% .000082 Interest is calculated as follows: INTEREST = BALANCE OF 7AX UNPAID X NUMBER OF DAYS DELINOUENT X DAILY INTEREST FACTOR Any not3ce issued after the tax becomes delinquent will reflect an interest calculation to 15 days � . beyond the date of the assessment. If payment is made after the interest computation date shown on the . not3ce, additional interest must be calculated. �a::� �� .�� pennsylvania BUREAU' OF INDIVIDUAL l'AXES NOTICE OF INHERITANCE TAX DEPARTMENTOPREVENUE INHERIT,>NCE TAX DIYISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE -- ` PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-12) HARRISBURG PA 17128-0601 J�INTI.Y HELD �R TRUST ASSETS i`s�`--t#��y�''- �� `;Y� �1 '° �� DATE 04-29-2D13 �"y�^!�=';' ,{ �i= 'Y°_,s_j ESTATE OF PETTS GERALDINE M DATE dF DEATH 03-OS-2013 �'!!� �f R �b �� COUNTYUMBER CUMBERLAND SSN/DC KAROLINE M DUCHESNE °�� ' �" ACN 13111389 �L`��°�i` �j�,. 403 BERKSHIRE RD {g , `; r,� APPEAL BY DATE:06-28-2�13 ti r � �� "��'� y See reverse side under Ob ections MECHANICSBURG PA 17U'�5-��+ ( J � C��R��1 ��•. �.� Amount Remitted �— --� MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE '�"� RETAIN LOWER PORTION FOR YOUR RECORDS � ------------------------------------------------------------------------------------------- REY-1548 EX AFP C12-12� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE dR DISALLOWANCE OF DEDUCTIdNS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 04-29-2013 ESTATE �DF: PETTS GERALDINE M DATE OF DEATH:03-08-2013 COUNTX:CUMBERLAND FILE NO. : 21 13-0319 S.S/D.C. NO. : ACN: 13111389 TAX RETURN WAS: CX� ACCEPTED AS FILED ( � CHANGED JOINT OR TRUST ASSET INFORMATION FINANCl/�L INSTITUTION: PNC BANK NA ACC�UNT NO. : 5030108314 TYPE OF ACCOUNT: C �SAVINGS ( 3 CHECKING ( JTRUST C )TIME CERTIFICATE DATE ESl'ABLISHED 05-?1-1993 Account Balance 980. D0 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT: SUBMIT THE Amount Subject to Tax 440.00 UPPER PORTION OF THIS NOTICE Debts and Deductions ' . 00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 490. 00 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 22•�5 OR MONEY ORDER PAYABLE T0: "REGISTER OF WIL.LS, A6ENT." TAX CRED:ITS: PAYMENT RECEIPT DISCOUNT (+) AATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 03-14-2013 CD017328 1 . 10 20.95 TOTAL TAX PAYMENT 22.05 BALANCE OF TAX DUE .00 INTEREST AND PEN. .OD TOTAL DUE � . 00 � + IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. + IF TOTAL DUE IS REFLECTED AS A "CREDIT° CCR), YOU MAY BE DUE A REFUND. SEE REVERSE 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. Section 9140). PAYMENT: Detach the top vortion of this notice and submit with your pavment to the Register of Wflls printed on the reverse side. Make check or money order payable to: Register of Wills, Agent. Failure to pay the tax, interest and penaltv due may result in the filing of a lien in the appropriate county or the issuance of an Orphan's Court citation. REFUND CCR): A refund of a tax credit, which was not requested on the tax return, mav be requested by completing an "Apvlicatio� 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: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the apvraisment, allowance or disallowance of deductions or assessment of tax (including 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 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, you must receive a confirmation number and processed date from the Bnard of Appeals Web site. You may also send a written protest to PA Department of Revenue, Board of Appeals, PO Box 281021. Harrisburg, PA 17126-1021. Petitions may not be faxed; or B> Elect to have the matter determined at the audit of the personal revresentative account; or ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on thls 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 (717) 767-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) tor an explanation of administratively correctable errors. DISCOUNT: If any tax due is pa3d within three calendar months after the decedent's death, a five percent discount of the tax paitl is allowed. PENALTY: The 15 percent tax amnesty non-participation penalYy 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-participation penalty is apvealable 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 delinquency or nine months and one dav from the date of death to the date of payment. Taxes which became delinquent before Jan. 1, 1962, 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, 19&2 aill bear interest at a rate which varies from year to year with the rate announced by the PA Department of Revenue. Rates for 1482 through 2006 can be found in the Pennsvlvania Resident Instruction Booklet (REV-1501), the Pennsvlvania Non-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site wvw.revenue.state.pa.us. The applicable inte�est rates for 2007 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 Si .000219 2008 7% .000192 2009 Si .000137 2D10 4°i, .000110 2011-2013 3% .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINpUENT X DAILY INTEREST FACTOR Any notice issued after the tax becomes delinquent will reflect 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.