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HomeMy WebLinkAbout07-12-13 [j :] pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITAHCE TAX i INHERITpNGE TAX UIYISION APPRAISEMENT, AI.LOWANCE OR DISALLOWANCE ���, DEPARTMENT OFREVENUE PO BOX 280601 OF DEOUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-12) lNRRISBURG PA 17128-0601 JOINTLY NELD �R TRUST ASSETS RECORDEp OFFICE OF DA7E 07-15-2013 REGIS7ER OF 171L1_S ESTATE OF MURRAV CHARLES E 9 DATE DF DEATH 07-05-2012 2OIJ J��. I2 1 I � L 'Z't COUNTYUMBER CUMBERLAND SSN/DC MARY A MURRAY CLERK Of ACN 12144891 1375 CREEK RD ����uS APPEAL BY DATE:09-13-2013 BOILING SPRIN6SC YI7!g���RT (SeerenersesideunderOhjectionsf LAP1D CO., PA nmount eemttted � MAKE CHECK PAYABLE pND REMIT PAYMENT T0: REGISTER OF WTLLS 1 CDURTHOUSE SQUARE CARLISLE PA 17U13 CUT ALON6 THIS LINE 1 RETAIN LOWER PORTION FOR YOUR RECORAS �"" """-'-""--'---""-""----'--'--"---""--""""'----'-"'-^""'-"-----'-"""- REY-1548 EX AFP (12-12J N07ILE OF INHERI7ANCE TAX APPRAISEMENT, ALLOWANCE OR DISALIUWANCE DF DEDUCTIONS, AND ASSESSMENT OF TAX DN JOINTLY HELD OR TRUST ASSETS DATE: O7-J.5-2013 ESTATE OF: MURRAV CHARLES E DATE OF DEATN:07-05-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-0953 S.S/D.C. NO. : ACN: 12144891 TAX RETURN WAS: (X) qCCEPTED AS FILE➢ O CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ORRSTOWN BANK ACCOUNT NO. : 146001633 TYPE OF ACCOUNT: ( �SAV'INGS CYJ CHECKING OTRUST OTIME CERTIFICATE DATE ESTABLISHED 07=20-2009 Account Baiance 78,192.77 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT. SUBMIT 7HE Amount Subject to Tax 13,032.39 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PAVMENT TO THE 7axable Amount 13,032.39 REGISTER OF WILLS AT THE Tax Rate Y •00 A90VE ADDRESS. MAKE CHECK Tax Due •00 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDSTS: PAYMENT eECEIPT DISCOUNT (a) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 70TAL TAX PAYMENT .00 BALANCE OF TAX DUE .UO INTEREST AND PEN. .00 TOTAL DUE .00 + IF PAID AFTER THIS DATE. SEE REVERSE FOR CALCULATION OF ADDITIUNAI INTEREST. + * `\ 1 IF TOTAL DUE IS REFLECTEO AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. \Av� SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. \\ PORPUSE OF NOTILE: To fulfill S�e reauiremenks oF Seckion 2140 of the Inheritance antl Estate Tax AcY, Ack 23 of 2000. (]2 P.S. Section 934UJ. ' � PAYMENT: Detath the ko0 nortion of Shis nokice antl submit wikh Your Davmen< to YAe Register ot Wills nHnied on the reverse side. Makp check o� moneY ortler pavable to: Rpeisier of Wills, Agent. Failure Yo vay khe kax, interest antl oenaltv due mav result in the filine of a lien in khe aoGrooriate counYV or the issuance of an Orphan's Court citation. 0.EFONU CCR): A refuntl of a tax creeif, vhich was not requestetl on t�e taz return, may be reauesked EY comoletinp an "AOOliwt3on tor kefund of Pennsylvania lnheritante antl Estake Tax" (R6YQ313). AoolicaYions are available From the Deoartmenf's Web siYe at vw�+.revenue.skate.oa,us, any Ragister nf Wills or Revenue Oistrict Office or from ihe Departmenk's 24-hour answering service: 1-800-36b2050; servSCes tor taxvayers vith sDecial hearing and/or spenkine neetls: 1•800-44]-3020 (TT on1Y). OBJECTIONS: AnY oarYY in inYerest not saYisfied w3th the appraisment, allovance or Disallovance of detlucYions or assessmenk of taz (includin9 tliscouni or inYereSU as shown on Mis notite maY obiect w3th9n 60 tlaYS of fhe date of receipt of this notice bv: A) Protesi io Mx PA DeOartment of Revenue, Baartl of 4oneals bY filin9 a O�otest online ai w boartivfaooeals,skate.pa.us on or befora t�e 60-daY apoeal oeriotl exoires. In orEef for an electronic Orotesi to be valid, You must receive a confirmak3on number and processed dake from the BoarE of Aoueals Web site. You mav also se�d a written prokest to PA Devartmen� of 0.evenue, Boartl of Ao�eals, PO Boz-281021, Harrisburg. PA 1�128-1021. PetiYions maY not be faxetl; or B) ELect to have the matter tlekarm3ned aY khe autl3t of khe personal reoresenYative account; or AOMIN- C) Aoaeal to the Orohans' CourY. ISTRATIVE CORRECTIONS: Fectual errors Ciscove�etl on fhis assessment sbeuld be adtlressetl in vrifin9 to: PA Uepartment of Revenue� Bureau of Indiv3dual iaxes. ATTN: Post Assessment Review Iln1i. PO Boz 2H0601, Harrissurg, PA 17128-0601 or call (71]J -]8]-6505. See Page 4 of "Instruct3ons for Inherikance T� Return for a ResitlenY Decetlent" (BEV-150ll for an ezplanakion of atlministrativelY correctable e�rors. OISCOUNT: If anY tax tlue is oaitl within three calendar mont�s after fhe tlecedent's tleath, a Hve percenS tliscount o4 the fax paid is allovetl. PENALTV: The 15 oerceni tax amnestY non-oarticioation oenalYV is comoutetl on khe toial af the tax and interest assessed antl nok Paid bePore Jan. 1B, 1996, the f5rst dav afier the entl of Yhe SaX amnesYV aeriotl. This non-Oarkiciaakion Penaliy is apoealable 3n the same manner antl in ihe kpe same time veriotl as you would appeal the Yax antl inferest that has been assessetl as indica{ed.on khis notice. �INTEREST: Int¢rest. is charHed be9innin8 wiYh first tlaY of tlelSnquencv or nine monkhs antl one tlay from �he date�of deakh Yo the Date of oavmenf. Taxes which became tlelinquenY before Jan. lr 1902, bear inkerest at the rate of siz percent ver annum calculated at a da31Y rate oF 0.000164. All tazes vhich became delinquent on or after Jan. 1. 1982 will bear inYerest at a rate wh5ch varies from Lear to Yea� wikh the raYe announced bv Yh¢ PA �e0arkmeM of Revenue. Rates for 1982 through 2006 can be found in the PennSYlvania Resitlent Instruction 600klet (REV-150ll, the PennsYlvania Non-Resitlenk Instruct3on Booklet (REV-1]36) or on the Department of Revenue Wep s3te vww.revenue.state.pa.us. The aoolicable interesY rafes for 20U7 through 2013 are: Interesi Oailv Interest Dailv Interest DailY Year Rate Factor Y�ar Rate Fackor Vear Rate Factor 200] 8'/. �000219 2008 7% .000192 2009 5Y. .00D13] 2030 4: �000110 2011-2013 3Y. .000082 Inierest 3s�calculatetl as follows: INTEREST = BALANLE OF TA% UNPAIO X NUMBEB OF MYS DELING�ENT X OAILY INTEREST FACTOR Anv noSice 35suptl after the taz becomes delinquent rill reflect an inkerest calculation to 15 tlavs beYOnd Yhe dafe af the assessment. If payment is made afker the interesk comouYation tlake shown on the noiice, atlditional inieresk must be calculated. _ . . . _ _ _ _ . . . . ._ .. . . . . _ . _ . . ..