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Home My WebLink About06-24-13 BUREAU OF INDI NOTICE OF INHERITANCE TAX � pen nsylva ni a VI)UAL TAXES DEP�RTMENT OFREVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 DC AFP C12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS �� r��'�� ' DATE 06-24-2013 ;,_�, �,�� , ESTATE OF DAV I S PAUL I NE A R�� t�.�`� �� .�.� DATE OF DEATH 12-24-2012 FILE NUMBER 21 13-0433 �� J�� y �� "�� SSN/DC RICHARD B DAVIS ACN 13104742 717 HILLTOP DR �l.E R K �� APPEAL BY DATE:08-23-2013 N E W C U M B E R L N D ��'iN��1��J R T {See reverse side under Objections) .!GUMBERLAND CO., PA amount ttemitted . MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT AL�NG THIS LINE �"'> RETAIN LOWER PORTION FOR YaUR RECORDS <'�' REV-1548 EX AFP C12-12)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE UF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 06-24-2013 ESTATE OF:DAVIS PAULINE A DATE OF DEATH:12-24-2012 COUNTY:CUMBERLAND FILE NO. : 21 13-0433 S.S/D.C. NO. : ACN: 13104742 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SUSQUEHANNA VALLEY FCU ACCOUNT NO. : 4784-00 TYPE �F ACCOUNT: tX?SAVINGS C ) CHECKING C �TRUST C )TIME CERTIFICATE DATE ESTABLISHED 09-23-1986 Account Balance 6,094.66 NOTE: TO ENSURE PR�PER CREDIT TO Percent Taxable X 0.500 YDUR ACCOUNT, SUBMIT THE Amount Subject to Tax 3,047.33 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YDUR TAX PAYMENT TO THE Taxable Amount 3,047.33 REGISTER �F WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 137.13 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT t+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 04-15-2013 CD017455 .00 137.13 TOTAL TAX PAYMENT 137.13 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TDTAL 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. PURP05E 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 CCR�: A refund of a tax credit, which was not requested on the tau return, mav be requested bv completing an "Applicatio� for Refund of Pennsylvania lnheritance and Estate Tax" CREY-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: i-800-362-2050; services for taxpayers with special hearing and/or speaking needs: i-800-447-3020 CTT onlv�. OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or d3sallowance of deductions or assessment of tax (includi�g discount or interest) as shown on this notice mav object within 60 davs 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 ot 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 ot 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 administrativelY correctable errors. DISCOUNT: It any tax due is paid within three calendar months after the decedent's death, a five percent discount of the tax aaid is allowed. PENALTY: The 15 percent tax amnestv 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 daY of delinquencv 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 bv the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsvlvania 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 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.