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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 DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP C12-12) HARRISBUR6 PA 17128-0601 JOiNTLY HELD OR TRUST ASSETS R�Gd�� ICE OF DATE 06-24-2013 ESTATE aF MURRAY AENG ��(�,f s'�� "��..s DATE OF DEATH 03-25-2013 FILE NUMBER 21 13-0462 �� N 2� i � � �� SSN/DC ; SANDY L MURRAY ACN 13115744 1395 SIMPSON FERRY RD �L�� APPEAL BY DATE:08-23-2013 N E W C U M B E R L A ND PA��Q�Q 1 i��0 U R T (See reverse side under Objections) � H�� Amount Remitted CUMBERLAKD CQ., PA 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 OF INHERITANCE TAX APPRAISEMENT, ALLUWANCE OR DISALLOWANCE t3F DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 06-24-2013 ESTATE OF:MURRAY AENG DATE OF DEATH:03-25-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0462 S.S/D.C. NO. : ACN: 13115744 TAX RETURN WAS: CX� ACCEPTED AS FILED t ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTI�N: PNC BANK NA ACCOUNT NO. : 5130058529 TYPE OF ACCDUNT: CX?SAVINGS ( � CHECKING C �TRUST OTIME CERTIFICATE ' DATE ESTABLISHED 01-01-1983 Account Balance b9,523.00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.166 Y�UR ACCOUNT, SUBMIT THE Amount Subject to Tax 11,587.40 UPPER PORTION OF THIS NOTICE Debts and Deductions - •00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 11,587.40 REGISTER �F WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 521.43 OR MONEY ORDER PAYABLE Tf3: "REGISTER OF WILLS, AGENT," TAX CREDITS: PAYMENT RECEIPT DISCOUNT t+� DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 04-22-2013 CD017485 26.07 521.43 TOTAL TAX PAYMENT 547.50 BALANCE OF TAX DUE 26.07CR INTEREST AND PEN. .00 TOTAL DUE 26.07CR * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. * IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE �F THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fuZtill 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 aavable to: Register of Wills, Agent. Failure to paY the tax, interest artd 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, mav be requested bY completin9 an "Application for Refund of PennsYlvania lnheritance and Estate Tax" CREV-1313). ApPlications are available from the Department's Web site at www.�evenue.state.pa.us, anv 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 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 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, vou 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 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 Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Rev3ew 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 administrativelv correctable e�rofs. 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 wou2d appeal the tax and interest that has been assessed as 3ndicated 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 ot 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 1482 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 for 2007 through 2013 are: Interest Daily Interest Dailv 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% .00D082 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 delinauent 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 DIVISION APPRAISEMENT, ALLOWANCE dR DISALLOWANCE . PO BOX 28U601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REY-1548 IX AFP t12-12) HARRISBURG PA 17128-Ob01 JOINTLY HELD OR TRUST ASSETS ��,�� j�E �� DATE 06-24-2013 ESTATE OF MURRAY AENG ��,�y�� F �i��{�..�..� DATE OF DEATH 03-25-2013 FILE NUMBER 21 13-0462 �•�� l SSN/DC SANDY L MURRAY ACN 13115743 1395 SIMPSON FERRY RD CLERK 0�' APPEAL BY DATE:08-23-2013 N EW C U M B E R L AND PA ��p U RT (See reverse side under Objections) CUMBERLAND CO., P� Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHUUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE � RETAIN LOWER PORTION FOR Y�UR RECORDS <"� REV-1548 EX AFP C12-12)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE �R DISALLOWANCE UF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 06-24-2013 ESTATE OF:MURRAY AENG DATE OF DEATH:03-25-2U13 C�UNTY:CUMBERLAND FILE NO. : 21 13-04b2 S.S/D.C. NO. : ACN: 13115743 TAX RETURN WAS: CX) ACCEPTED AS FILED ( � CHANGED JqINT �R TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK NA ACCDUNT NO. : 5U80362433 TYPE OF ACCOUNT: C )SAVINGS CX? CHECKING t )TRUST ( �TIME CERTIFICATE DATE ESTABLISHED 04-10-1945 Account Balance 55,754.00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 9,292.52 UPPER PORTI�N OF THIS NOTICE Debts and Deductions ' •00 WITH YOUR TAX PAYMENT TC1 THE Taxable Amount 9,292.52 REGISTER OF WILLS AT THE Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK Tax Due 418.16 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 04-22-2013 CD017485 20.91 418.16 TOTAL TAX PAYMENT 439.07 BALANCE OF TAX DUE 20.91CR INTEREST AND PEN. .00 TOTAL DUE 20.91CR * 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 ot 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 c�edit, 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, anv Register of Wills or Revenue District Office or from the Department's 24-hour ansuering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 CTT onlv). OBJECTIONS: Any partv in interest not satisfied with the appraisment, allouance or disallowance of deductions or assessment of tax Cincluding discount or interest) as shown on this notice may ob]ect within 60 davs of the date of receipt of this notice bv: A) Protest to the PA Department of Revenue, Board of Appeals bv tiling 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 valzd, you must receive a conf3rmation 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 "Instruct3ons for Inheritance Tax Return for a Resident Decedent" (REY-15U1) 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 3s computed on the total of the tax and 3nterest 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 3n 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 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 Anv notice issued after the ta�c becomes delinquent will reflect an interest calculation to 15 davs beyond the date of the assessment. It payment is made after the interest computation date shown on the notice, additional interest must be calculated.