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Home My WebLink About06-24-13 � pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIQNS., AND ASSESSMENT OF TAX ON REV-1548 IX AFP C12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS ��,(�� (��'�'�� " DATE 06-24-2013 �� Q� ��I..LS ESTATE OF SHEIPE LLOYD V DATE OF DEATH 10-16-2012 FILE NUMBER 21 12-1185 ��}�� t� �� F � t � �� SSN/DC SCOTT A SHEIPE C�� . ACN 12159565 25 NAILOR LN � APPEAL BY DATE:08-23-2013 N EWV I L L E o'`P��i 1�+��"R6T (See reverse side under Objections) C`'+UMBERLAND CO., �A /s►mount 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 � REV-1548 EX AFP C12-12)------------------------------ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLt3WANCE UR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 06-24-2013 ESTATE OF:SHEIPE LLOYD V DATE �F DEATH:10-16-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-1185 S.S/D.C. NO. : ACN: 12159565 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTIUN: MEMBERS 1ST FCU ACCOUNT NO. : 14353-93 TYPE OF ACCOUNT: C )SAVINGS ( � CHECKING CX)TRUST C )TIME CERTIFICATE DATE ESTABLISHED 04-19-2004 Account Balance 20,024.74 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1.000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 20,024.74 UPPER PORTION OF THIS NOTICE Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 20,024.74 REGISTER OF WILLS AT THE Tax Rate � .045 ABOVE ADDRESS. MAKE CHECK Tax Due 901.11 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 05-03-2013 CD017545 .00 901.11 TOTAL TAX PAYMENT 901.11 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 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 portion of this notice and submit 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 may result in the filing of a lien in the appropriate county or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsvlvania lnheritance and Estate Tax" CREV-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: Anv party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may object within 60 daYS of the date of receipt of this notice by: A) Protest to the PA Department ot 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 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 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 percent tax amnesty non-participation penalty is computed on the total of the tax and 3nterest assessed and not paid betore Jan. 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: 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 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 in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction Booklet CREV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates tor 2007 through 2013 are: Interest Dailv Interest Daily Interest • Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011-2013 3% .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT 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. � pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP C12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS �'�� p� DATE 06-24-2013 REGI�T�R G� ��LLS ESTATE OF SHEIPE LLOYD V DATE OF DEATH 10-16-2012 1'�i� �� `''� COUNTYUMBER CUMBERLAND SSN/DC CHRISTOPH A SHEIPE �,(��{�( Q�' ACN 12159564 APT b QRPNANS' COURT APPEAL BY DATE:08-23-2013 4 4 S E A R L S T � (See reverse side under Objections) SHIPPENSBURG �'PA��'�5'7�I8�0"" �Q 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 � ------------------------------------------------------------------------------------------- REV-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: 06-24-2013 ESTATE OF:SHEIPE LLOYD V DATE OF DEATH:10-16-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-1185 S.S/D.C. NO. : ACN: 12159564 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 14353-92 TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING CX)TRUST C )TIME CERTIFICATE DATE ESTABLISHED 04-19-2004 Account Balance 20,024.74 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1.000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 20,024.74 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 20,024.74 REGISTER OF WILLS AT THE Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK Tax Due 901.11 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) PAYMENT MUST BE MADE BY 07-17-2013*. TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE 901.11 INTEREST AND PEN. .00 TOTAL DUE 901.11 * 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 portion of this notice and submit with your pavment to the Register of Wills printed on the reverse side. Make check or monev order payable 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. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" CREV-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 party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax Cincluding discount or interest) as shown on this notice may object 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 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 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 (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-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 percent tax amnesty non-participation 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-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 beginn3ng with first day of delinquency or nine months and one daY from the date of death to the date of pavment. 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 in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction Booklet tREV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011-2013 3% .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT 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. � pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REY-1548 IX AFP C12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS �� DATE 06-24-2013 ��'f�`j�� O� ��,.�,.� ESTATE OF SHEIPE LLOYD V DATE OF DEATH 10-16-2012 t;A� Cm FILE NUMBER 21 12-1185 �� Uky �� f i ! Z O� COUNTY CUMBERLAND SSN/DC BARBARA J LOUGEE C�� ACN 12159563 912 GINKGO GRV Qp , APPEAL BY DATE:08-23-2013 MECHANICSBURG dP"A ��b��T (See reverse side under Objections) �UM��R�.AND �Q., P� 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 F"' REY-1548 EX AFP C12-12�-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIUNS, AND ASSESSMENT OF TAX ON J�INTLY HELD OR TRUST ASSETS DATE: 06-24-2013 ESTATE OF:SHEIPE LLOYD V DATE OF DEATH:10-16-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-1185 S.S/D.C. NO. : ACN: 12159563 : TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 14353-77 TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING ( �TRUST C )TIME CERTIFICATE DATE ESTABLISHED 05-17-2010 Account Balance 10,005.10 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1.000 YOUR ACC�UNT, SUBMIT THE Amount Subject to Tax 10,005.10 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 10,005.10 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 450.23 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-� AMOUNT PAID 05-04-2013 CD017569 .00 450.23 TOTAL TAX PAYMENT 450.23 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 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 portion of this notice and submit 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 countv 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, 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 W311s 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 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax Cincluding discount or interest) as shown on this notice may object 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 betore 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 may also send a written protest to PA Department of Revenue, Board of Aupeals, PO Box 281021, Harrisburg, PA 17128-1021. Petitions mav 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 Deuartment 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" (REV-1501) for an explanation of admin3stratively 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 percent tax amnesty non-participation 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-participation penalty is appealable in the same manner and in the the same t3me 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 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 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 in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011-2013 3% .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT 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. NOTICE OF INHERITANCE TAX � pennsyLvania EUREAU OF INDIVIDUAL TAXES DEPARTMENTOFREVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND�'ASS�SSMENT OF TAX ON REV-1548 IX AFP C12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS �i��i��1�� °� �� DATE 06-24-2013 �� (�F �'��,,,�„� ESTATE OF SHEIPE LLOYD V DATE OF DEATH 10-16-2012 u FILE NUMBER 21 12-1185 �� 1 �� COUNTY CUMBERLAND SSN/DC SCOTT A SHEIPE ACN 12159560 25 NAILOR LN �'�`�R� �� _p � �i�URT APPEAL BY DATE:08-23-2013 NEWV I L L E PA Y�Q4�'��6 (See reverse side under Objections) �UMg�RLA�D �0., P� Amount Remitted � MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 CUURTHOUSE SqUARE CARLISLE PA 17013 CUT ALONG THIS LINE "'� RETAIN LOWER PORTION FOR YOUR RECORDS � ------------------------------------------------------------------------------------------- REV-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: 06-24-2013 t ESTATE OF:SHEIPE LLOYD V DATE OF DEATH:10-16-2Q12 COUNTY:CUMBERLAND FILE NO. : 21 12-1185 S.S/D.C. NO. : ACN: 12159560 TAX RETURN WAS: CX) ACCEPTED AS FILED C } CHANGED JOINT DR TRUST ASSET INFORMATI�N FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 14353-74 TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING CX)TRUST C )TIME CERTIFICATE { DATE ESTABLISHED 01-24-2009 Account Balance 30,030.45 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1.000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 3D,030.45 UPPER PORTILIN OF THIS NOTICE Debts and Deductions ' •QD WITH YOUR TAX PAYMENT TO THE Taxable Amount 30,030.45 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 1,351.37 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: Y PAYMENT RECEIPT DISCOLINT C+) AMOUNT PAID � DATE NUMBER INTEREST/PEN PAID (-) � 05-03-2013 CD017545 .00 1,351.37 5 i :( � j 5 i TOTAL TAX PAYMENT 1,351.37 � BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 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 NDTICE: 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 printed on the reverse side. Make check or moneY order payable to: Register of Wills, Agent. Fa3lure to pay the tax, interest and penalty due may result in the filing of a lien in the appropriate countv or the issuance of an Orphan's Court citation. REFUNB CCR): A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" CREV-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 speakin9 needs: 1-800-447-3020 CTT only). OBJECTIONS: Anv party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax Cincluding discount or interest) as shown on this notice may object within 60 days of the date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals bv filing a protest online at www.boardofappeals.state.pa.us on or before the 60-day appeal period expires. In order tor an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Qppeals 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 mav not be faxed; or E) 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, Narrisburg, PA 17128-0601 or call t717) 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 within three calendar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY: The 15 percent tax amnesty non-participation 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-participation penalty is appealable in the same manner and 3n the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. IN7EREST: Interest is charged beginning with first day of delinquencv or nine months and one day from the date ot death to the date of paYment. Taxes which became delinquent before Jan. 1, 1482, 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 vear 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 (REV-1501), the Pennsylvania Non-Resident Instruction Booklet CREY-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest �ates for 2007 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7% .000192 2009 5% .000137 2UlU 4% .000110 2011-2013 3i .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X AAILY 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. NOTICE OF INHERITANCE TAX � pennsylvania EUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVTSION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP C12-12) HARRISBURG PA 17128-0601 �� `�� OR TRUST ASSETS # ��G��'�'�� ' ��.�1��(�� DATE Ob-24-2013 ESTATE OF SHEIPE LLOYD V !��.� �tUIV �� F� 2 Q� FILE NUMBERTH 21 12-1185 COUNTY CUMBERLAND �L��►� O�, SSN/DC SCOTT A SHEIPE ACN 12159558 25 NAILOR LN �}R�H�N�' CQ�R� APPEAL BY DATE:08-23-2013 N EWV I L L E PA (��F�� ,, P�, (See reverse side under Objections) 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 F" ------------------------------------------------------------------------------------------- REV-1548 EX AFP C12-12� NOTICE �F INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 06-24-2013 ESTATE OF:SHEIPE LLOYD V DATE OF DEATH:10-16-2012 COUNTY:CUMBERLAND FILE NO. : Z1 12-1185 S.S/D.C. NO. : ACN: 12159558 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 14353-50 TYPE OF ACCDUNT: OSAVINGS C ) CHECKING ( �TRUST OTIME CERTIFICATE DATE ESTABLISHED 07-23-2009 Account Balance 20>018.33 NUTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1.000 YOUR ACCOUNT, Sl1BMIT THE Amount Subject to Tax 20,018.33 UPPER PORTION OF THIS NOTICE Debts and Deductions - •�� WITH YOUR TAX PAYMENT TO THE Taxable Amount 20,018.33 REGISTER �F WILLS AT THE Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK Tax Due 900.82 OR MONEY ORDER PAYABLE T0: "REGISTER �F WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-� 05-03-2013 CD017545 .OQ 900.82 TOTAL TAX PAYMENT 900.82 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 ' 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. C72 P.S. Section 9140�. PAYMENT: Detach the top portion of this notice and submit with vour 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, i�terest and penalty due may result in the filing of a lien in the approariate county or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit, which was not requested on 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 Department's 24-hour answering serv3ce: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 CTT only). OBJECTIONS: Anv party in interest not satistied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may object 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 onl3ne at www.boardofappeals.state.pa.us on or before the 60-dav 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 may also send a written protest to PA Departme�t 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 Denartment 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" (REV-1501) for an exulanation of administratively correctable errors. DISCOUNT: If anv tax due is uaid within three calendar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY: The 15 percent tax amnesty non-participation penalty is computed on the total of the tax and interest assessed and not paid before Jan. 18, 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 period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEI2EST: Interest is charged beginning with first day of del3nquency 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 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 vear 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 CREV-1501), the Pennsvlvania Non-Resident Instruction Booklet CREY-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 20U7 thro�gh 2013 are: Interest Dailv Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8/ .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011-2013 3% .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT 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. NOTICE OF INHERITANCE TAX � pennsylvania EUREAU OF INDIVIDUAL TAXES DEPARTMENT OFREVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS; ANb ASSESSMENT OF TAX ON REV-1548 IX AFP f12-12) HARRISBURG PA 1712$-0601 JOINTLY HELD OR TRUST ASSETS R��i�R�J�� "��i�' {�� DATE 06-24-2013 ��(�''�,,�'�'�� j� �$��S�L� ESTATE OF SHEIPE LLOYD V DATE OF DEATH 10-16-2012 �U1� JUIV � i F11 2 Ut) COUNTYUMBER CUMBERLAND SSN/DC SCOTT A SHEIP� GL�RK ��: acN 12159557 25 NAILOR LN ��p ��, �0��.�. APPEAL BY DATE:08-23-2013 NEWV I L L E PA r'7`�'4��7"7 6 (See reverse side under Objections) �U�IBERLANU CQ., p� `Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE � RETAIN LOWER PORTI�N FOR YOUR RECORDS � ------------------------------------------------------------------------------------------- REY-1548 EX AFP C12-12� NUTICE OF INHERITANCE TAX APPRAISEMENT, ALLDWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT UF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 06-24-2013 ESTATE L1F:SHEIPE LLOYD V DATE OF DEATH:ID-16-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-1185 S.S/D.C. NO. : ACN: 12159557 TAX RETURN WAS: CX) ACCEPTED AS FILED O CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTTTUTION: MEMBERS 1ST FCU ACCOUNT NO. : 14353-49 TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING CX�TRUST C )TIME CERTIFICATE DATE ESTABLISHED 07-19-2010 Account Balance 1,501.31 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1.000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 1,501.31 UPPER PORTION OF THIS NOTICE Debts and Deductions ' •00 WITN YOUR TAX PAYMENT TO THE Taxable Amount 1,501 .31 REGISTER OF WILLS AT THE Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK Tax Due 67.56 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+� AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-? 05-03-2013 CD017545 .00 b7.56 TOTAL TAX PAYMENT 67.56 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 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 portion of this notice and submit 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 may result in the filing of a lien in the appropriate countY or the issuance of an Orphan`s Court c3tation. REFUND CCR?: A refund of a tax credit, which was not requested on the tax return, mav be requested by completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" CREV-1313). Applications are available trom 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 (TT only). OBJECTIONS: Any partv in interest not satisfied 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 of Revenue, Board of Appeals bY filing a protest online at www.boardofappeals.state.pa.us on or before the 60-dav 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 may also send a written protest to PA Department of Revenue, Board of Appeals, PO Box 281021, Harrisbury, PA 17128-1021. Petitions mav 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. IS7RATIVE 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-b505. 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 percent tax amnesty non-participation 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-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 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 daily rate of 0.000164. All taxes which became delinquent on or after Jan. 1, 1982 will bear 3nterest at a rate which varies from vear to year with the rate announced bv the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet CREV-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates tor 2007 through 2�13 are: Interest Daily Interest Daily Interest Dailv Year Rate Factor Year Rate Factor Year Rate Factor 20�7 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011-2013 3% .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT 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. � pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERI7ANCE 7AX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DE�1 T�N��t��N��ETS AX ON REV-1548 IX AFP (12-12) HARRISBURG PA 17128-0601 �( �f RE�E�� jl��-L� 06-24-2013 ESTATE OF SHEIPE LLOYD V �013 JUN 2�f F�I7��N�ERTH 21 12-1185 COUNTY CUMBERLAND CLERK�inc BARBARA J LOUGEE pRpMANS' b�RT 12159555 912 GINKGO GRV �UMBERLANR �4.A��AL BY DATE:08-23-2013 M E C H A N I C S B U R G P A 17 0 5 5-8 613 � everse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 CUURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS �' ------------------------------------------------------------------------------------------- REV-1548 EX AFP C12-12� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE �R DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JDINTLY HELD OR TRUST ASSETS DATE: 06-24-2013 ESTATE OF:SHEIPE LLOYD V DATE OF DEATH:10-16-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-1185 S.S/D.C. NO. : ACN: 12159555 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 14353-52 TYPE OF ACCUUNT: C )SAVINGS C ) CHECKING CX3TRUST C )TIME CERTIFICATE : DATE ESTABLISHED 05-06-2010 Account Balance 10,009.16 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1.000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 10,009.16 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 10,009.16 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 450.41 OR MONEY ORDER PAYABLE T0: , "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-� 05-04-2013 CD017568 .00 450.41 TOTAL TAX PAYMENT 450.41 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 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 andrtEstate 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 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 may result in the filing of a lien in the appropriate county or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit, wh3ch was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" CREV-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 (TT only). OBJECTIONS: Anv party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may object within 60 days of the date of receipt ot this notice by: A) Protest to the PA Department of Revenue, Board ot Appeals by f3ling 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 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 writ3ng 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 Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of adm3nistratively 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 percent tax amnesty non-participat3on 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-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 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 daily rate of 0.000164. All taxes which became delinquent on or atter Jan. 1, 1982 will bear interest at a rate which varies from vear to year with the rate announced bv the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet CREV-1501), the Pennsylvania Non-Resident Instruction Booklet CREV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011-2013 3% .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Any notice issued after the tax becomes delinquent will reflect an interest calculat3on 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.