HomeMy WebLinkAbout04-1136BUREAU OF INDIVIDUAL TAXES
/HHERITAHCE TAX DZYTS/ON
DEPT. Z80601
HARRTSBURg, PA 171Z8-0601
PAULINE D BOBITZ
5Z15 STUART DR
MECHANICSBURG
PA 17055
COMMONHEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
NOTICE OF INHERITANCE TAX
APPRAISEHENT, ALLOWANCE OR DISALLO#ANCE
OF DEDUCTIONS, AND ASSESSHENT OF TAX ON
JOINTLY HELD OR TRUST ASSETS
RE¥-1~48 EX XFP
DATE 06-1q-2OOq
ESTATE OF MUOIO ROSANNE M
DATE OF DEATH 03-21-2005
PILE NUM'ER
COUNTY
SSN/DC 207-q~-572~
ACN 03I~8~10
Amoun~ Remi~ed
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF HILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
CUT ALONG THIS LINE ~'- RETAIN LOHER PORTION FOR YOUR RECORDS ~'~
REV-1548 EX AFP (01-03)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOHANCE OR DISALLOHANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE 06-1q-200~
ESTATE OF MUOIO
ROSANNE M DATE OF DEATH 03-Z1-2003 COUNTY CUMBERLAND
FILE NO. S.S/D.C. NO. ZO7-qq-57Zq ACN
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
031q8~10
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PHC BANK ACCOUNT NO.
51R0130395
TYPE OF ACCOUNT: ( ) SAVINGS (~ CHECKING ( ) TRUST ( ) TINE CERTIFICATE
DATE ESTABLISHED 02-01-1983
Account Balance
Percent Taxable X 0.500
Amount Subject to Tax 398.~3
Debts and Deductions .00
Taxable Amount 398.~3
Tax Rate X .15
Tax Due 59.76
796.86 NOTE:
TO INSURE PROPER CREDIT TO
YOUR ACCOUNT, SUBMIT THE
UPPER PORTION OF THIS NOTICE
HITH YOUR TAX PAYMENT TO THE
REGISTER OF HILLS AT THE
ABOVE ADDRESS. MAKE CHECK
OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
TAX CREDZTS: , ,
PAYMENT RECEIPT DIscOUNT (+) AMOUNT PATD
DATE NUMBER INTEREST/PEN PAID (-)
INTEREST IS CHARGED THROUGH 06-ZZ-ZOOq
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORH
TOTAL TAX CREDIT I
I
BALANCE OF TAX DUE
INTEREST AND PEN.
TOTAL DUE
TF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. ~
( IF TOTAL DUE TS LESS THAN $1, NO PAYMENT IS RE{~UIRED.
TF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU NAY BE DUE A REFUND.
SEE REVERSE S/DE OF THIS FORM FOR INSTRUCTIONS. )
.00
59.76
1 .Z3
60.99
PURPOSE OF
NOTICE:
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRATIVE
CORRECTIONS:
DISCOUNT:
PENALTY:
INTEREST:
To fulfill the requirements of Section ZlqO of the Inheritance and Estate Tax Act, Act Z~ of ZOO0. (TI P.S.
Section 91q0).
Detach the top portion of this Notice and submit with your payment to the Regis[ar of Hills printed on the
reverse side.
-- Make check or money order payable to: REGISTER OF HILLS, AGENT.
A refund of a tax credit, which was not requested on the tax return, may ba requested by completing an "Application
for Refund of Pennsylvania Inheritance and Estate Tax" (REV-IS15). AppLications are available at the Office of
the Register of Hills, any of the 25 Revenue District Offices or by calling the special Z4-hour answering service
for fores ordering: 1-800-56Z-ZO50; services for taxpayers with special hearing and or speaking needs:
1-800-447-5020 (TT only).
Any party in interest not satisfied aith the appraisement, allowance, or disallowance of deductions or assessment
of tax (including discount or interest) as shown on this Notice may object within sixty (60) days of receipt of
this Notice by:
--written protest to the PA Department of Revenue, Board of AppaaIs, Dept. ZBiOZ1, Harrisburg, PA 171Ze-lOZI, OR
--electing to have the matter determined at the audit of the account of the personal representative, OR
--appeal to the Orphans' Court
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, DEPT. Z80601, Harrisburg, PA 171Z8-0601
Phone (717) 787-6505. Sea page 5 of the bookie[ "Instructions for Inheritance Tax Return for a Resident
Decedent" (REV-1501) for an explanation of administratively correctable errors.
[f any tax due is paid aithin three (5) calendar months after the decedent's death, a five percent
discount of the tax paid is allowed.
The 15Z tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not
paid before January 18, 1996, the first day after the end of the tax amnesty 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 is charged beginning aith first day of delinquency, or nine (9) months and Dna (1) day
from the date of death, to the date of payment. Taxes which became delinquent before January l, 198Z
bear interest at the rate of six (SI) percent per annum calculated at a daily rate of .000164.
A11 taxes which became delinquent on or after January 1, 198Z will bear interest at a rate which will vary from
calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable
interest rates for 198Z through 2004 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
1982 ZOZ .000548 198~8-1991 IZZ .O00~Ol 200'~ 9Z .000Z47
1985 ZSZ .O00q~8 199Z 9Z .000247 ZOO2 6Z .000219
1984 11Z .000301 1993-1994 7Z .OO019Z 2005 5Z .0001~7
1985 13Z .000356 1995-1998 9Z .000247 2004 4Z .O001ZO
1986 XOZ .000274 1999 7Z .00019Z
1987 9Z .000247 ZOOO 8Z .O00Z19
--Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUNBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
--Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days
beyond the date of the assessment. If payment is made after the interest computation date shown on the
Notice, additional interest must bm calculated.
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