HomeMy WebLinkAbout07-12-13 � . pennsylvania
BUREAU OF INDIVIDl1AL TAXES NOTICE OF INHERITANCE TAX �� DEPARTMENT OFREVENUE
INHERITANCE TnX oIVI5I0N APPRAISEMENT, ALLOWANCE OR DISALLOWANCE .. _
PO BOX 280601 OF DE➢UCTIONS> AND ASSESSMENi OF TAX ON REV-154B IX AFP (12-12)
HARRISBURG PA 17128-0601 R�CQ��c^ ���OFWFLy,�tlELO OR TRUST ASSETS
t.4� t�C V 7'
RE�IS7�.R Of�`JtLLS nAre 07-15-2013
ES7ATE OF NOCKING NELLIE T
%G13 JUL 12 } � 2 'Z'Z DA7E OF DEATH 03-28-2013
FILE NUMBER 21 13-0591
COUN7Y CUMBERLAND
BARBARA K GARVER CLEF�K OF SSN/DC
8 EASTWICK LN QRPNANS� COURT ACN APPEAL BY DATE409813-2013
CARLISLE ���Q����,5(;� pp (SeereversesideunderObjections)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMEN7 T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17U13
CU7 ALONG THIS LINE �"'� RETAIN LOWER PORTIDN FOR YOUR RECORDS �
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REV-1548 EX AFP C12-12)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOIN7LY HELD OR 7RUST ASSETS
DATE: 07-15-2013
ESTATE OF: HOCKING NELLIE T DATE OF DEATH:03-28-201� CAUNTY:CUMBERLAND
FILE NO. : zl 13-U591 S.S/D.C_ NO. : ACN: 13124778
TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED
JOiNT DR TRUST ASSE7 INFORMATION.
FINANCIAL INSTITUTIDN: ORRSTOWN BANK ACCOUNT NO. : 106001607
TYPE OF ACCOUNT: C )SAVINGS ( b CHECKIN6 OTRUST t )TIME CERTIFICATE
DATE ESTABIISHED 09-15-2000
Account Balance 1 .�421 .55 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X O.SG-0 YDUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 710.78 UPPER PORTION OF TFIIS NOTICE
Debts and Deductions ' 429.50 WITH YOUR TAX PAYMENT TO THE
7axable Amount 281 .27 �aEGISTER OF WiLLS AT THE
Tax Rate Y •�45 ABOVE ADDRESS. MAKE CHECK
Tax Due 12.66 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) pryOUNT PAID
�ATE NUMBER TNTEREST/PEN PAID (-)
05-23-2013 CD017659 .63 12.02
07-08-2013 SBADJUST .00 .D1
TOTAL TAX PAYMENT 12.66
BALANCE OF TAX DUE .00
IN7EREST AND PEN. .00
TOTAL DUE .00
e IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDI7IONAL INTEREST. * �\�J
IF TOTAL DUE IS REFLECTED AS A "CREOIT^ (CR), YOU MAY BE OUE A REFUND. �g'
SEE REVERSE SLDE OF THIS FORM FOR INSTRUC7IDN5.
PURPOSE OF
NOTICE: To fulfill the requirements of Section 2140 of khe Inheritance antl Estate Taz Act, Act 23 af 2000. V2 P.S.
Seciion 9140).
PAYMENT: Detach the to0 uortion of this notice sntl submit wiYh You� OaYment ko the Regisier of Wills vrinfeA on khe
reverse snde, Make check or monev ortler aaYable to: Regisker of Wills, Ageni.
Failure ko oeY the iax, interest and penaltY tlue may resulk in kh¢ filing oF a lien in fhe a0oroo�iafe
counkY or the issuance of an OrOhan's Court citatian.
REFUNO (CR): F refuntl of a tax cretlit, whiM vas not requesteC on the tax return, mav be requesfetl bv comuletine an
"AVOlicat5on for Refuntl of PennsYlvania lnheritance and Esiake Tax° (REV-1313). ADOlicailons are available trom
the Departmenk's Web sife at ww.revenue.stake.oa.us, aro Reg3sYe� of Wills or Revenue 035krict Office ar from the
Devartmenf's 24-hour answering service: I-800-362-2050; services fOf k2XPdYP�S Mlth Sp¢Cjd� hB8�5�9 2�tl/O�
sbeaking neetls: 1-800-447-3020 (TT only).
OBJECTIONS: Fny partv in inkerest not safisfietl with�the aooraismentr allowance o��dlsallovance of deaudions o� assessment ot ta�c
(including tliscovnf ar interesU as shown on Yhis notice may obiect within 60 tlavs of the dat¢ of receio� of this nokice
by:
A) Pro[est io the PA Departmenk of Revenue, 8oard of Apaeals bY filin9 a protesY online at
� ww.boartlofappeals.s[at¢.oa.us on or beFOre the 60-tlav a0Pea1 �Oeriod exo�res.
In ortler for an elxiroNC orotest fo De valitl, you must receive a confirmaiion number antl orocessed data
from khe Boartl ot AvGeals Web siYe. You may also sentl a wr3tten proiest to P4 Denartment of Revenue,
- Boartl of Aooeals. PO Box 283021, Harrisburg, PA 17128-1021. Pekitions maY nof be faxed; o�
8) Elect to have Yhe matter determineC dt khe autl3� of khe Oersonal rep�esentatire atcoun�; or
pDMIN- Q Ap0ea1 to the O�Dhans' Couri.
ISTIiATIVE
CORRELTIONS: Factual errors tliscovereq on this as5es5menY should be atltlressed in vriting <o: PA Department of Revenue,
6ureau of Indivitlual Tarzes, ATTN: Posf Assessment Review UniL PO Box 2806U7, HarHSbur9, PA 17128•0601
or call C717) 781-6505. See Pa9e 4 of "Instructiorts for Inherntance Taz ReYUrn tor a ResiOent Decetlent" (REV•150ll
for an exolanation of administrat3velv correctable errors.
DISCDUMT: Sf anY tax tlue ns oaiq within kh�ee calendar monkhs afke� Yhe decetlent's deakA, a Hve vercent tliscount of the kax oa3tl
3s ellowetl.
PENALTY: The 15 oercent tax amnesky non-oarticipation penalky is comoufed on the tofal af the taz and interest assessetl antl not
paid before Jan. 18, 1996, ihe firsY tlay after the entl of the taz amnesty perind. This non�participation
pPOa1Ty 15 20P¢212C32 ]0 t�l¢ SeTP OdOOPf dlld 3/� {hB L11¢ Sd10P t]0P ner5od dS YOII MOUld appeal t�l@ 28% dOtl 111Y2fP5f
that has been auessed as indicated on th5s notice.
INTEREST: Inkerest ns charged be9inn3ng with first day of tlelinquencv or nine months antl one tlay
from the date of death to the tlate of payment. Taxes which became tlelinauent-before Jan. 1, 1982,
bear inkerest at the rate of six oercent Der annum calculated ai a dailv raie of 0.0�0164.
All tarzes wh3th became tlelinquenk on or after Jan. I� 1982 will bear interest at a rate which varies from
vear ko year with the rate announcetl bv Yhe PA Deoartment of Revenue. Rates for 1982' throu9h 2006 can be
founA in the Pennsvlvania Resident Instruct3nn Booklei <REV 450ll� the PennsYlvania Non-ResiOent Inskruction
i Booklet (REY4]36] or on the Oepar4menk of Revenu¢ Web site www.revenue.skate.0a.us.
The aoulicable interesk retes Por 2907 khrough 2013 are:
Inferest Dai2Y Interesi Oailv� Interest Oailv
Y�ar Rate Factor Y�ar Rate FacTOr V�ar Rake Factor
200� 8Y. .000219 2008 )Y. .000192 2009 SY. .000131
2010 4Y, .000110 2011-2013 3Y. .000082
Inferest is calculated as tollows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF pAYS OELINpUENT X MILY INTEREST FpCTOR
Amr noi3ce issuetl after k�e tarz becomes tlelinauent will reflect an Snterest calculafion to 15 tlavs
beyontl the tlate of She assessmeni. If oayment is matle after the inferest computation date shnwn on the
notice, adtlitional interest musi be calculafed.