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Home My WebLink About06-24-13 � pennsyLvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INNERITANCE 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 �E�� A� 06-24-2013 �� Q� ��l�„�►TE OF RUDY BETTY L DATE UF DEATH 02-16-2013 L UMBER 21 13-0516 ?013 JUN 2y �� U� Y CUMBERLAND SSN/DC GRETCHEN L BEARD ��( ��" ACN 1311b754 23 HILLCREST RD �p�{�N�• CDURT APPEAL BY DATE:08-23-2013 E N 0 L A P A 17 0 2 5-2 (See reverse side under Objections) ��M BERLAND Ct��'e�t tte�itted MAKE CHECK PAYABLE AND REMIT PAYMENT TU: 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 UF DEDUGTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD UR TRUST ASSETS DATE: 06-24-2013 ESTATE OF:RUDY BETTY L DATE OF DEATH:02-16-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0516 S.S/D.C. NO. : ACN: 13116754 TAX RETURN WAS: CX� ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INF�RMATION FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO. : 5003774792 TYPE OF ACCOUNT: C �SAVINGS ( X? CHECKING C )TRUST C �TIME CERTIFICATE DATE ESTABLISHED 04-10-2001 Account Balance 2,291.00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YDUR ACCOUNT, SUBMIT THE Amount Subject to Tax 1,145.50 UPPER PORTION OF THIS NOTICE Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 1,145.50 REGISTER OF WILLS AT THE Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK Tax Due 51.55 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 05-01-2013 CD017536 2.58 48.97 TOTAL TAX PAYMENT 51.55 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 fu1f311 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 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 pav 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. 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 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 tTT 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 ob]ect within 60 days of the date of receipt of th3s notice bv: 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 aritten 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 tor Inheritance Tax Return for a Resident Decedent" CREY-1501) for an explanation of adm3nistratively correctable errors. DISCOUNT: If any 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 day 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 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 CREV-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-173b) 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 Si .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 bevond the date of the assessment. If payment is made after the interest computation date shown on the notice, additional interest must be calculated.