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Home My WebLink About06-24-13 NOTICE OF INHERITANCE TAX � pennsylvan�a BUREAU OF INDIVIDUQL TAXES DE�ARTMENT OF REVENUE INHERITANCE TAX DIVISIDN 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 QR TRUST ASSETS ��Cp�'t�� Q��'��e� Q� DATE 06-24-2013 ��(��,��"�� a�� ESTATE OF RONAN WILLIAM R DATE OF DEATH 02-03-2013 �0�3 �UN � i �� ,Q COUNTYUMBER CUMBERLAND 3 SSN/DC LYNN A RONAN �� ACN 13107366 729 PETERSBURG RD (�� A� ' �OUR.�, APPEAL BY DATE:08-23-2013 CA R L I S L E P A 1�'0��J 2�1 (See reverse side under Objections) CI�MBERLJ,IND C4., PA Amount ttemitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGTSTER OF WILLS 1 C�URTHOUSE SQUARE CARLISLE PA 17013 CUT ALUNG THIS LINE ""> RETAIN LOWER PORTILIN FOR YDUR RECORDS � ------------------------------------------------------------------------------------------- REV-1548 EX AFP C12-12� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 06-24-2013 ESTATE OF:RONAN WILLIAM R DATE OF DEATH:02-03-20I3 COUNTY:CUMBERLAND FILE NO. : 21 13-0393 S.S/D.C. NO. : ACN: 13107366 TAX RETURN WAS: (X) ACCEPTED AS FILED O CHANGED JOINT OR TRUST ASSET INF�RMATIDN FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 442377-11 TYPE OF ACCOUNT: C )SAVINGS tX3 CHECKING C )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 12-06-2011 Account Balance 3,493.60 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.083 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 291.12 UPPER PORTION OF THIS NOTICE Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE Taxable Amaunt 291.12 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 13.10 OR MONEY CIRDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+� AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 04-05-2013 CD017413 .66 12.45 T�TAL TAX PAYMENT 13.11 BALANCE OF TAX DUE .O1CR INTEREST AND PEN. .00 TOTAL DUE .O1CR C * IF PAID AFTER TNIS 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 FQR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Ac�, 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 pay the tax, interest and penaltv 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" CREY-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 answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 tTT 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 object within 60 days of the date of receipt of this notice by: A) Protest to the PA Devartment 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 va13d, 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 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 Ind3vidual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, 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 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-part3cipation 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 beginn3ng with first day of delinquency or nine months and one day from the date of death to the date of payment. Taxes �rhich 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 vear 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 Pennsylvan3a 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 after the 3nterest computation date shown on the notice, additional interest must be calculated. � pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF LNHERITANCE TQX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP t12-12) HARRISBURG PA 17128-0602 JOINTLY HELD OR TRUST ASSETS t'��r��#�� DATE 06-24-2013 ��'�� (j� �'��_�,,,�, ESTATE OF RONAN WILLIAM R DATE OF DEATH 02-03-2013 ��j�� U� �� Ff 1 2 1� COUNTYUMBER CUMBERLAND SSN/DC BRIAN L RONAN �L�R� Q�: ACN 13107367 214 EVERGREEN DR [�Rp}��N�, (;Q�RT APPEAL BY DATE:08-23-2013 B O I L I N G S P R I N G S F�A i 7'�d'7-9�T9 (See reverse side under Objections) ��{�ER�,ANd CO•, PA Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALLING THIS LINE �""� RETAIN LOWER PORTION FOR YOUR RECORDS E"� REV-1548 EX AFP C12-12)--------------------------------+ NOTICE 13F INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALL�WANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 06-24-2013 ESTATE OF:RONAN WILLIAM R DATE OF DEATH:02-03-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0393 S.S/D.C. NO. : ACN: 13107367 TAX RETURN WAS: (X� ACCEPTED AS FILED C � CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS _1ST FCU ACCOUNT NO. : 442377-11 TYPE OF ACCOUNT: t )SAVINGS CX? CHECKING C )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 12-Ob-2011 Account Balance __ 3,493.60 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X __ 0.083 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax __ 291.12 UPPER PORTION OF THIS NOTICE Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount __ 291.12 REGISTER OF WILLS AT THE Tax Rate � .045 ABOVE ADDRESS. MAKE CHECK Tax Due 13.10 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CRED,ITS: PAYMENT RECEIPT DISCQt1NT C+) pMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) ' 04-05-2013 CD017414 .66 12.45 Tl1TAL TAX PAYMENT 13.11 BALANCE �F TAX DUE .O1CR INTEREST AND PEN. .00 TOTAL DUE .O1CR * 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 91401. PAYMENT: Detach the top portion of this not3ce and submit with vour 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 �rphan's Court citation. REFUND CCR): A refund of a tax credit, which was not requested on the tax return, may be requested bv completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" CREV-1313). Applications are available from the Denartment'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: 1-8U0-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 tTT only?. �BJECTIONS: Any partY in interest not satisfied w3th 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 tfie date of receipt of this notice bv: A) Protest to the PA Department of Revenue, Board of Appeals bv filing a protest online at www.boardofappeals.state.pa.us on or before the 60-day appeal period exaires. In order for an electronic protest to be valid> you must receive a confirmation �umber 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 B1 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 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 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, 1496, the first dav after the end of the tax amnesty period. This non-narticipation 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 bag3nning 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, 1482, bear interest at 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 varies trom year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsvlvania Resident Instruction Booklet tREV-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 for 2007 through 2013 are: Inte�est Daily Interest Dailv Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7% .000142 2009 5% .000137 2U10 4% .000110 2011-2013 3% .000082 Interest is calculated as follows: INTEREST = BALANCE DF 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 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 r pennsylvania BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DE�ARTMENTOFREVENUE INHERITANCE TAX DIYISION PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REY-1548 EX AFP C12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS R�� '�'�(rE ��' DATE 06-24-2013 ��.�.�� ,��5 ESTATE OF RONAN WILLIAM R DATE UF DEATH 02-03-2013 FILE NUMBER 21 13-0393 �� t�UN � i Fi ! G �� COUNTY CUMBERLAND SSN/DC LYNN Q RONAN ACN 13107368 729 PETERSBURG RD �L�� F APPEAL BY DATE:08-23-2013 CA R L I S L E 0��/��i��]T (See reverse side under Objections) CUMBERl�ANp C4., PA Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 C�URTHOUSE SqUARE CARLISLE PA 17013 CUT AL�NG THIS LINE �"� RETAIN LOWER PORTION FOR YOUR RECORDS � ------------------------------------------------------------------------------------------- REV-1548 EX AFP t12-12� N�TICE OF INHERITANCE TAX APFRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: Q6-24-2013 ESTATE OF:RONAN WILLIAM R DATE �F DEATH:02-03-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0393 S.S/D.C. NO. : ACN: 13107368 TAX RETURN WAS: tX) ACCEPTED AS FILED C ) CHANGED JDINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 442377-40 TYPE OF ACCOUNT: t )SAVINGS t ) CHECKING C )TRUST CXJTIME CERTIFICATE DQTE ESTABLISHED 12-06-2011 Account Balance 35,4b7.47 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.083 YOUR ACCOUNT, SUBMIT THE Amount Subject ta Tax 2,955.50 UPPER PORTION L1F THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 2,955.50 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 133.00 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 04-05-2013 CD017416 6.65 126.35 TOTAL TAX PAYMENT 133.00 BALANCE OF TAX DUE •�� INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER THIS DATE, SEE REVERSE FQR 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 payme�t to the Register ot 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 mav 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> may be requested bY comaleting an "Application for Refund of Pennsvlvania lnheritance and Estate Tax" �REV-1313). Applications are available trom the Qepartment's Web site at www.revenue.state.pa.us, anv Register of Wills or Revenue District Oftice or from the Department's 24-hour answering service: 1-800-362-2050; services for taxaavers with special hearing and/or speaking needs: 1-800-447-3020 (TT onlv). OBJECTIONS: Any party in interest not satisfied with the apuraisment, 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 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 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, Harris6urg, 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 "Instr�ctions for Inheritance Tax Return tor a Resident Decedent" CREV-1501) 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 is computed on the total of the tax and i�terest assessed and not paid before Jan. 18, 1996, the first dav 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 avpeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first dav of delinquencv or nine months and one dav 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 200b 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 2D07 through 2013 are: Interest Daily Interest Dailv Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 7% .000142 2009 5% .000137 2010 4% .U�O110 2011-2U13 3% .00D082 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 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. � pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BQX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP C12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS RECQ��a� �+°�� 0� DATE 06-24-2013 ��.�� ESTATE OF RONAN WILLIAM R DATE OF DEATH 02-03-2013 q FILE NUMBER 21 13-0393 t1.�1� �UN �_1 �� 1� CUUNTY CUMBERLAND SSN/DC BRIAN L ROt�N�� Q� ACN 13107369 214 EVERGREEN L�'k�" APPEAL BY DATE:08-23-2013 B 0 I L I N G S P R��Al�'1��t��5 7 9 (See reverse side under Objections) �UMBERLAND C0�•. PA 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 YOUR RECORDS � ------------------------------------------------------------------------------------------- REV-1548 EX AFP C12-12) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD L1R TRUST ASSETS DATE: 06-24-2013 ESTATE OF:RONAN WILLIAM R DATE OF DEATH:02-03-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0393 S.S/D.C. NO. : ACN: 13107369 TAX RETURN WAS: (X) ACCEPTED AS FILED C � CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 442377-40 TYPE OF ACCOUNT: C )SAVINGS C � CHECKING OTRUST t �TIME CERTIFICATE ' DATE ESTABLISHED 12-06-201I Account Balance 35,4b7.47 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.083 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 2,955.50 UPPER PORTION OF THIS N�TICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 2,955.50 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 133.00 OR MONEY ORDER PAYABLE T0: "REGISTER �F WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-� 04-05-2013 CD017417 6.65 126.35 TOTAL TAX PAYMENT 133.00 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" tCR), YOU MAY BE DUE A REFUND. SEE REVFRSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, A�t 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 pavable to: Register of Wills, Agent. Failure to pay the tax, interest and penaltv dua 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 Pennsylvania lnheritance and Estate Tax" CREV-1313). Applications are ava3lable 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 only). OBJECTIONS: Anv party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may object 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-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 of Appeals Web site. You may also send a written protest to PA Department of Revenue, Board ot Appeals, PO Box 281021, Harrisburg, PA 17128-1U21. 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 "Instructions for Inheritance Tax Return for a Resident Decedent" tREV-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 percent discount of the tax paid is allowed. PENALTY: The 15 percent tax amnesty non-participation pe�alty 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 vou would appeal the tax and interest that has been assessed as indicated on th3s 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 pavment. Taxes which became delinquent before Jan. 1, 1982, bear interest at 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 varies 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 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 Dailv Interest Daily Interest Da31y Year Rate Factor Year Rate Factor Yea� Rate Factor 2007 8% .000219 2008 7% .000192 2004 5% .000137 2D10 4% .000110 2011-2013 3i .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.