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Home My WebLink About06-24-13 � pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENTOFREVENUE INHERI7ANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE � PO BOX 280601 DF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 DC AFP C12-12) HARRISBURG PA 17128-D601 JOINTLY HELD OR TRUST ASSETS �{�(;�� i��:� �F � DATE 06-24-2013 REG�S`�� UF ��I�.�..�`'�' ESTATE OF BAKER ADA M DATE OF DEATH 03-27-2013 �} FILE NUMBER 21 13-0420 �� JU� � i Fi � Z 1�. COUNTY CUMBERLAND SSN/DC CONNTE L CALAMAN ��E�K �� acN I3118121 24 KENWOOD AVE APPEAL BY DATE:08-23-2013 CARL I S L E �1��1��3�RT (See reverse side under Objections) CUMBERlAND CO.. P� Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SqUARE CARLISLE PA 17013 CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YDUR RECORDS �"� ----------------------------------------------------------------------------------- REV-1548 EX AFP C12-12) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLQWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: Ob-24-2013 ESTATE OF:BAKER ADA M DATE OF DEATH:03-27-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0420 S.S/D.C. NO. : ACN: 13118121 TAX RETURN WAS; CX) QCCEPTED AS FILED O CHANGED JOINT OR TRUST ASSET INFURMATI�N FINANCIAL INSTITUTIDN: MEMBERS 1_ST FCU ACCOUNT NO. : 237552-11 TYPE �F ACCOUNT: C 3SAVINGS CX} CHECKING OTRUST C )TIME CERTIFICATE DATE ESTABLISHED 11-10-2003 Account Balance 486.58 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 Y�UR ACCOUNT, SUBMIT THE Amount Subject to Tax 243.29 UPPER PORTI(3N OF THIS NOTICE Debts and Deductions ' .00 WITH Y�UR TAX PAYMENT TO THE Taxable Amount 243.29 REGISTER OF WILLS AT THE Tax Rate x .045 AB�VE ADDRESS. MAKE CHECK Tax Due 10.95 OR MONEY ORDER PAYQBLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+� AMOtJNT PAID DATE NUMBER INTEREST/PEN PAID C-) PAYMENT MUST BE MADE BY 12-28-2013*. TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE 10.95 INTEREST AND PEN. .00 TOTAL DUE 10.95 � 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 tulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act z3 of 2000. (72 P.S. Sect3on 4140). ` PAYMENT: Detach the top port3on of this notice and submit with your pavment 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" (REY-1313). Applications are available from the Deuartment'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 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 bv: A� Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at www.boardofapueals.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 taxed; 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" (REV-1501) for an explanation of administrativelv correctable errors. DISCOUNT: If any tax due is paid withi� 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 comnuted 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 a# the rate of six percent per annum calculated at a dailv rate of 0.000164. All taxes which became delinquent on or after Jan. 1, 1982 will bear interest at a rate which var3es 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 (REY-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or on the Department ot 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% .OD0192 2009 5/_ .000137 2010 4% .000110 2011-2013 3% .00Od82 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Any notice 3ssued after the tax becomes delinquent will reflect an interest calculation to 15 davs beyond the date of the assessment. If payment is made after the interest computation date shown on the notice> additional interest must be calculated.