HomeMy WebLinkAbout07-12-13 : � pennsylvania
BIIREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX ��' DfPAATMENT OFAEVENUE
INHERITnNLE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
PO BOX 280601 OF DEDUCTI�NS. AND ASSESSMENT OF TAX ON REV-1548 IX AFP c12•12)
HARRISBURG PA 19128-0601 RECORDED C',°I"��Y: H��r,D OR TRUST ASSETS
REGlSTER OF 4'/ILLS DATE 07-15-2013
ESTATE OF WILLIAMS BYRON J
1Gi3 JUl_ 12 I 11 2 22 FILE NUMBERTH 21 13-0632
COUNTY CUMBERLAND
CLERK Or SSN/DC
B J WILLIAMS pCN 13124612
361 POLECAT RD � PNAI,S' COURT APPEAL BY DATE:09•13-2013
LANDISBURG PAQU�+IIBE��ID CO., P� (Seerever,ceside�inder06jections)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CAR�ISLE PA 17U13
CU7 ALON6 THIS LINE '� RETAIN LOWER POR7ION FOR YOUR RECORDS F'
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REV-1548 EX AFP C12-12)
NOTICE OF INHERITANCE TAX APPRAISENENT, ALLOWAHCE OR DISALIOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOIN7LY HELD OR 7RUST ASSE7S
DATE: 07-15-2013
ESTATE OF:WLLLLAMS BYRON J DATE OF DEATH:04-23-2013 COUNTY:CUMBERLAND
FILE NO. : 21 13-0632 S.S/D.C. ND. : ACN: 13124612
TAX RETURN WAS: (X) ACCEPTED AS FILED O CHANGED
JOINT OR TRUST ASSET INFORMA7ION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 10788-05
TYPE OF ACCOUNT: ( �OSAVINGS O CHELKING C )TRUST OTIME CERTIFICATE
DATE ESTABLISHED 04-13-2000
Account Balance 5.273.91 NOtE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0 . 166 YOUR ACCOUNT, SUBMIT 7HE
Amount Subject to Tax 6�9•�� UPPER PORTION� OF THIS NDTICE
Debts and Deductions ' • 00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 879.00 REGISTER OF WILLS AT -THE
Tax Rate r .045 ABOVE ADDRESS. MAKE CHECK
Tax Due 39.56 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DLSCUUN7 C+l AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
U6-05-2013 CD0177�4 1 .98 37 .58
707AL TAX PAYMENT 39.56
BALANCE OF 7AX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
r LF PAI� AFTER THIS DATE. SEE REYERSE FOR CALCULATLOH OF AODITIONAL INTEREST. + \/�l\ !
IF TOTAL DUE IS REFLECTED AS A "LREDIT^ (CR), VOU MAY BE DUE A REFUND. ,\V'
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
ruRaosE oF
NOTICE: To fulfill She renuiremenis of Section 2140 of Yhe Inheritance anA Estate T� AcY, Act 23 of 2000. (�2 P.S.
Sect3on 9140).
PAYMENT: DeYach the to0 portion of this notice antl submit �ith vour aavmenk Yo the RegisSer of Wills OrinYed on the
reverse side. Make check or monev oreer paYable to: RegisYer of Wills, Agent.
Failu�e ko oav the tax, 3nteresY antl oenalSY tlue maY rasulk 3n the filing of a lien in khe apDrovriate
countY or the issuance ot an Orphan's Courk c3tation.
REFUNO (CR): A refunA of a tax cretlif, which was noY reauesketl on the tax retu�nr mav be requesketl bv comoleting an
"AOOlication for Ref�nd of PennsYlvania lnheritance and Estate Tax" (REV-1313). Aoolicakions are available from
the Oepartment's Web site aY ww.revenue.state.Da.us, anY Register ot Wills or Revenue 03strict Office ar from ihe
Deoartmeni's 24-hour answering service: 1-800-362-2050: services for kaxpayers wikh soecial �earine and/or
soeaking neetls: 1-BOU-44]-3020 (TT onlv).
OBJECTIONS: AnY oartY in inierest mt satisfietl with khe aOPraisment, alla+ance or tl3sallawance of tleducYions or assessmenY of tax
(including tliscounk or inYereSU as shovn on this notice mav object within 60 tlavs of S�e daSe oF rece3ot of khis noiice
by:
A) Protest to the PA OevaMment of Revenuer Boartl of FpDeals bv filing a protest online aY
rw.boartlofa0oeals.state.oa.us on or before the 60-day aooeal veriotl ezoires.
In ortler for an elecYronic protesk to be va13tl, You must receiv¢ a ront3rmation-number anA orocessetl date
� from Yhe Board of ADOeals Web site. You maY also sentl a written protest to PA Department of Revenue.
Boartl of Aoaeals, PO Box 281a21, Harasburg, PA 11128-1021. Petitions maY nof be faxetl; or
B) Elect to have the matte� tleYerminetl at the audit of t�e Oersonal reoresentaYive account; or
ADMIN- C) Aooeal to Yhe Orohans' Court.
ISTRATIVE
CORRECTIONS: Factual errors d3scoveretl on this assessment shoultl be atltlressetl 3n writ3ng to: PA �e0artment of Revenue.
Bureau of Intlivitlual Taxes. ATTN: Posk Assessment Review Unit, PO Box 280601. Harrisburg, PA 1�128-D601
or call (�1�) �87-6505. See Page 4 of "Instructions for Inheritance Tax Rekurn for a Resident OecedeM^ BEV-150ll
for an ezOlanation of administrakivelv correckable errors.
DISCOUNT: If anY taz tlue is oaid vith3n ihree calenAar months after She decetlenY s Aeath, a five vercent discount of the tax Oaid
is alloweE.
PENALTV: The 15 oercenk k� amnestv non-oarticipaYion Denaltv is computetl on the total of Yhe tax and interest assessed antl not
paitl before Jan. 18, 1996, the first tlav after Yhe end of the kax amnesYV periotl. This non-partic3oation
Denaltv is aooealable in the same manner antl in the the same t3me veriotl as You voultl aooeal the tax antl 3nteresk
thaY has been assessetl as intlicatetl on this notice.
INTEREST: Interesk 3s charged beBinn9ng vith first tlav of tlel3nauencY or nine months antl one tlav
from k�e date of death ko the tlafe of Oavment. Taxes which became tlelinquent before Jan. 1. 1982,
bear interesk aY the rate of s3x oercent oe� annum calculated ai a tlaily rate of 0.000164.
All tazes which bewme delinquent on or after Jan. 1. 1982 will bear interest ak a rate w�ich var3es trom
year ta Year with Yhe rate announcetl bv the PA Department of Revenue. Rates for 1982 through 2006 can be
found in the Pennsylvania Resident Instruction Booklet CREVQ50ll, She Pennsylvania Non-Resitleni InstrucYion
BookleY (REV-1]36) or on ihe DeoarYmenk of Revenue Web siSe vww.revenue.stake.oa.us.
The applicable interest rates For 2007 khrough 2013 are:
Interest Oailv Inkerest OailY Interast Oailv
Year Rake Factor Vear Rate Facior Year Rate Factor
200] SY, .000219 2008 �Y. .000192 2009 SY. .00013]
2030 4'/. .000110 2011-2013 3% .0�0082 �
Interest is calculateE as follows:
INTEREST = BALANCE OF TFX UNPAID X NUMBER OF MVS OELINpUENT % DAILY INTEREST FACTOR
Am noSice issuetl after khe t� becomes tlel3nquenk w311 reflect an inYeresi calcalatian to 15 tlavs
beYOnd fhe tlaie of the assessment. If oavmenk is matle afker the inieresk comoutation tlate shown on k�e
noYice. atltlii9onal interest must be calcu7atetl.