The URL can be used to link to this page

Home My WebLink About06-24-13 NOTICE OF INHERITANC T � pennsylvania EUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE INHERITANCE TAX DIVISION PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 DC AFP C12-12) w4RRisBURC Pa i7i2s-o6oi JOINTLY HELD DR TRUST ASSETS ��'��"� ��#�� DATE 06-24-2013 ��IS�� OF ��'��.,,{,,,,�'j ESTATE OF PORTO DOROTHY C DATE OF DEATH 09-30-2012 t�� `�u� �� COUNTYUMBER CUMBERLAND SSN/DC VICTORIA A RORTO c��R� ��" ACN 13115298 1080 CREEK RD QRP AN�' �iQURT APPEAL BY DATE:08-23-2013 CARL ISLE �Q�,�� {�0��', 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 PORTIDN FOR YDUR RECORDS � REV-1548 EX AFP C12-12)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALL�WANCE OR DISALLOWANCE dF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD �R TRUST ASSETS DATE: 06-24-2013 ESTATE OF:PORTO DORDTHY C DATE OF DEATH:09-30-2012 COUNTY:CUMBERLAND FILE NO. : 21 13-0394 S.S/D.C. NO. : ACN: 13115298 TAX RETURN WAS: tX) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PSECU ACCOUNT NO. : 8901256894-S7 TYPE OF ACCOUNT: tX?SAVINGS C � CHECKING C )TRUST C )TIME CERTIFICATE DATE ESTASLISHED 02-26-2002 Account Balance 5,435.28 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 2,717.64 UPPER PORTION OF THIS NOTICE Debts and Deductions - •00 WITH Y�UR TAX PAYMENT TO THE Taxable Amount 2,717.64 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 122.29 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 04-06-2013 CD017418 .00 122.29 TOTAL TAX PAYMENT 122.29 BALANCE UF 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 o� the reverse side. Make check or money order payable to: Register of Wills, Asent. Failure to pay the tax> interest and penalty due mav result in the filing of a lien in the apnropriate county or the issuance of an Orphan's Court c3tat3on. REFUND CCR): A retund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvan3a Inheritance 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-SOD-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 CTT onlv). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or d3sallowance of deductions or assessment of tax (including discount or interest) as shown on this notice mav ob�ect within 60 davs of the date of receipt of this notice by: A) Protest to the PA Department ot 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 for an electronic p�otest 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 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 Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box Z80601, 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 administratively correctable errors. DISCOUNT: If any tax due is paid with3n 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 penaltv is computed on the total of the tax and interest assessed and not paid before Jan. 18, 1996, the tirst day after the end of the tax amnesty period. This non-participation penaltv 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 trom 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. A11 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 CREV-1736) or o� the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Dailv 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% .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 i5 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. NOTICE OF INHERITANCE TAX � pennsylvania EUREAU OF INDIVIDUAL TAXES DEPARTMENTOFREVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 2so6o1 OF .DEDUCTIONS, AND ASSESSMENT OF TAX ON REY-1548 IX AFP (12-12) HARRISBURG PA 17128-D601 JOINTLY HELD OR TRUST ASSETS �� '��E (�F' DATE 06-24-2013 ��-�_•�� Q� ��}� �� ESTATE OF PORTO DOROTHY C DATE OF DEATH 09-30-2012 FILE NUMBER 21 13-0394 ;�� U� �� COUNTY CUMBERLAND SSN/DC VICTORIA A PO�TQ�� ACN 13115297 1080 CREEK RD t APPEAL BY DATE:08-23-2013 CA R L I S L E Q R P H A N�► (��]�`�8 9 t o (See reverse side under Objections) CUMF��Rl.AHD CO., PA Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT Tt3: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS � REV-1548 EX AFP C12-12?-------------------------------------------------------------------- NOTTCE OF INHERITANCE TAX APPRAISEMENT, ALLaWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD �R TRUST ASSETS DATE: 06-24-2013 ESTATE OF:PORTD DOROTHY C DATE OF DEATH:09-30-2012 COUNTY:CUMBERLAND FILE NO. : 21 13-0394 S.S/D.C. NO. : ACN: 13115297 TAX RETURN WAS: (X� ACCEPTED AS FILED C 3 CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PSECU ACCOUNT NO. : 8901256894-S4 TYPE OF ACCOUNT: C )SAVINGS CXJ CHECKING C )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 02-26-2002 Account Balance 2,Ob7.15 NOTE: TO ENSURE PROPER CREDIT TD Percent Taxable X 0.500 YOUR ACCDUNT, SUBMIT THE Amount Subject to Tax 1,033.58 UPPER PORTION OF THIS NOTICE Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 1,033.58 REGISTER �F WILLS AT THE Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK Tax Due 46.51 QR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 04-Ob-2013 CD017418 .00 46.51 TOTAL TAX PAYMENT 46.51 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 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 aDpropriate county 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, mav be requested by completing an "Auplication 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 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 6D 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 o� before the 60-dav appeal period expires. In order for an electronic qrotest to be valid, you must receive a confirmation number and processed date from the Board of Aupeals Web site. You may also send a written protest to PA Department of Revenue, Board ot 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 d3scovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PD Box 280601, Harrisburg, PA 17128-0601 or call C717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent° CREY-1501) for an exvlanation of administrativelv correctable errors. DISCOUNT: If anv tax due is paid w3thin three calendar months after the decedent's death, a five percent discount of the tax paid 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 tirst 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 vou 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 n3ne months and one dav trom 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 artnum calculated at a daily rate of O.OD0164. All taxes which became delinquent on or after Jan. 1, 1982 will bear interest at a rate which varies from year to year aith the rate announced bv the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Res3dent Instruction Booklet (REY-1501), the Pennsvlvania 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% .00OlIO 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 INNE IT � pennsylvania BUREAU OF INDIVIDUAL TAXES R ANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 DC AFP (12-12) HARRISBUR6 PA 1�i2s-o6o1 �� D OR TRUST ASSETS �� "��`� ESTATE OF PORTO_2013 DOROTHY C DATE OF DEATH 09-30-2012 ��;3 ��N �� a FILE NUMBER 21 13-0394 CDUNTY CUMBERLAND SSN/DC VICTORIA A PORTO C�-�R� �� ACN 13115296 1080 CREEK RD ��PHANS' C�URT APPEAL BY DATE:08-23-2013 CAR L I S L E P��5�� Q+' PQ (See reverse side under Objections) 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 YOUR RECORDS <'�' REV-1548 EX AFP C12-12�-------------------------------------------------------------------- NUTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLONlANCE OF DEDUCTIONS, AND ASSESSMENT UF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 06-24-2013 ESTATE OF:PORTU DOROTHY C DATE OF DEATH:09-30-2012 COUNTY:CUMBERLAND FILE N�. : 21 13-0394 S.S/D.C. NO. : ACN: 13115296 TAX RETURN WAS: CX� ACCEPTED AS FILED C ) CHANGED J�INT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PSECU ACCOUNT NO. : 890125b894-S1 TYPE OF ACCDUNT: CXJSAVINGS C ) CHECKING C )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 02-26-2002 Account Balance 18.16 NOTE: TO ENSURE PR�PER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 9.08 UPPER PORTION OF THIS N�TICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT T� THE Taxable Amount 9.08 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due .41 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT REGEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER IMTEREST/PEN PAID C-� 04-06-2013 CD017418 .00 .41 TUTAL TAX PAYMENT .41 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TDTAL DUE .00 * IF PAID AFTER THIS DATE, SEE REYERSE FOR CALCULATION OF ADDITIONAL INTEREST. * IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR?, YOU MAY BE DUE A REFUND. SEE REVERSE SIAE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the requ3rements 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 vour payment to the Register of Wills printed on the reverse side. Make check or moneY order payable to: Registe� of Wills, Agent. Failure to pav 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 tax return, mav be requested by completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" (REY-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 onlv). OBJECTIONS: Anv party in interest not satisfied with the appraisment, allowance or disallowa�ce of deductions or assessment ot tax (including 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.boardofappeals.state.pa.us on or before the 60-dav 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 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 "Inst�uctions for Inheritance Tax Return for a Resident Decedent" CREV-1501) for an exPlanation of administrativelY correctable errors. DISCOUNT: If anv tax due is paid within three calendar months after the decedent's death, a five pe�cent discount of the tax pa3d 3s allowed. PENALTY: The 15 percent tax amnestv non-participation penaltv is computed on the total of the ta�c 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 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 ot 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 tor 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 Anv 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 atter the interest computat3on date shown on the notice, additional interest must be calculated.