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Home My WebLink About07-12-13 � pennsylvania BUREAU OF INOIVIDl1AL TAXES NOTICE OF INHERITANLE TAX INxERITANCE TAX OIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE � DEPARTMENT OFREVENUE Po BOX 28a601 OF DEDUCTIONS, ANO ASSESSMENT OF TAX ON REV-1548 IX AFP U2-12) HARRISBURG Pp 1]128-0601 0 N LV HELO OR TRUST ASSETS RECOftGt=D OFFIGE� 0� REGIST�� pF �'dli.Lg nare o�-oe-zoia ESTATE OF BAKER AUDREY L :,(�� I`I- �� m � �C DATE OF DEATH 03-18-2013 UL � � J FILE NUMBER 21 13-0651 COUNTY CUMBERLAND � BETH A WILEY ��ER� �1F SSN/DC 1113 SHANNON LN ORPHAMS� COURT ACN APPEAL BY DATE909506-2013 CARLISLE CUAfB�ER�.°K�t�C�l��, P,4 (SeereversesideunderObjections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS � REY-1548 EX AFP (12-12)'-'-'---'--------'---'-'--------'-----'-'-'-----------'-----'---'-'- NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF UEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 07-08-2013 ESTATE OF: BAKER AUDREY L DATE OF DEATH:03-18-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0651 S.S/D.C. NO. : ACN: 13119225 TAX �RETURtJ� WAS: (X) qCCEPTED AS fILED O CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: METRO- BANK ACCOUNT NO. : 537376451 TYPE OF ACCOUNT: C )SAVINGS ( b CHECKING C )TRUST OTIME CERTIFICATE DATE ESTABLISHED OS-28-20�06 Account Balance 1 ,158.59 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOl1R ACCOUNT, Sl1BMIT THE Amoent Subject to Tax 579•3D UPPER PORT�ION OF THLS NOTICE Debts and Deductions - 1 ,044.82 WITH YOIIR TAX PAYMEN7 TO THE Taxable Amount •00 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE AODRESS. MAKE CHECK Tax Due •00 OR MONEY ORDER PAYABLE T0: TAX CREDITS: "REGISTER OF WILLS, AGENT." PAVMENT RECEIPT DISCOUNT (+J DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX PAYMENT .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^ (CR), YOU MAY BE DUE A REFUNO. �1�� SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. �\D PURPOSE OF NOTILE: To fulfill ihe requirements of Section 2140 of khe Inheritance and Estate Tax AcY, Act 23 of 2000. C]2 P.S. S¢ction 9140). . PAYMENT: Oekach the koo portion of this nokice and submit vith Your vaYment ko fhe Re9ister of Wills p�inted on khe r¢verse sitle. Make check or monev order Payable to: Re9ister of Wills. Aeent. Failure to oaY the tax� interest antl oenaliv due mav �esult in the filing of a lien in kha aODrooriake countY or She issuance of an Orphan's Court cikaYion. REFUNO CCR): A refuntl of a Yax cretlit, w�ich was no� reouested on the tax reiurn, mav be raouesked bY completin9 an "Apolicakion for Refune of Pennsvlvania lnheriYance and EsYaie Taz" (REV-1313). Aoolicakions are available from the DeDartment's Web site aS ww.revenue.siate.pa.us, anY Re9ister ot Wills or Revenue Oistricf Office or from the DevarYment's 24-hour ans+ering serv3ce: 1-800-362-2050; sarvices for taxoaYers with soecial hearing antl/or speaking neetls: 1-800-447-302D <TT on1Y). OBJECTIONS: Am Oarkv in inYeresk not sakisfietl with the a00raisment, allowanca or tl3sallowance of deducY3ons or assessment of Yax (inclutling discount or inkeresU as shown on this notice mav object viYh3n 60 davs of the AaYe of receiDk of this notice M: A) ProkesE to the PA �eoartmenY of Revenue� Boa�tl of AvDeals bY f3ling a orokesi online at vvur.boardofaoneals.state.oa.us on or before the 6D-day aooeal oeriotl exoires. In order-for an elecironic protesk ko be va19d. You must receive a confirmation number and processetl date from-4he BoarE of ApDeals Web s3te. You may also send a written protest to PA Ueoartmenk of Revenue. Board of AvDeals. PO Box 281021. Harcisburg, PA 1]128-1021. Pekit3ons mav nok be faxed; or B) ElecY Yo have the�a{Ter tleYerminetl at the audit af the oersonal re0�esentative account; or AOMIN- L) AoDeal to the Orphans' CouM. ISTRATIVE CDRRECTIONS: Factual errors discovered on this assessmenY shoultl be aAtlressetl in �riting to: PA UeDartmenk. of Revenue. Bureau cf Intl3vidual Taxesr ATTN: Post Assessment Aeview Unit. PO 6ox 280601. Harrisburg. PA 1]128-U601 o��call (�1]) 78]-6505. See Page 4 of "Instruckions for-Inherifance Tax Return for a ResitlenY Decedenk^ (REV4501) for an exDlanation of atlministret3velv correctable errors. DISCOIINT: If anY tax tlue is oaitl wikhin thrae calenda� months after ihe tlecedenY's tleaYh, a five percent discwnt of Lhe tax oaid is alloved. PENALTY: The 15 oercent taz amnesty non-parYicioation penaltv is comvuted on the kotal of Yhe kaz and inYerest assessetl and not paitl before Jan. 18, 1996, the first daY after khe end of the tax amnesYV oeriod. This non-OarTiciDaYion D�a1tY is ao�ealable in tha same manner and in t`x�the same Yime oerioE as You woultl appeal the taz and inkerest Yhat has been assessetl as intlicated on this noYice. INTEREST: Interest is chareeE beginning with Hrst tlav of tlel3nauencv or nine months and one daY from the tlafe of tleath to t�e dafe of payment. Taxes which became tlelinquent before Jan. 1. 1982, bear interest at Y�e �ake of six percent oer annum calculated at a daily rate of O.D00164. All tazes which became tlelinvueni on or after Jan. 1, 1982 rill bea� inkeresk aY a rate which varies from vea� Yo vear rif� the rate announcetl bv the PA Oeoa�tmeni of Revenue. Rates for 1982 Yhrough 2006 can be fountl 3n the Pennsvlvan3a Resitlent Instruction 600klek (REV-150ll. khe Pennsylvania Non-Resitlent InsYruction Booklet (REV-I]36) or on khe Oeoartment of Revenue Web site vw.revenue.skake.oa.us. TM1e aool3cable interest reker for 200� t�rough 2013 are: Interest OailY InYerest Oaily Interest Oaily Year Rate FacYOr Year Rate Factor Y�ar Rake Factor 200] BY. .000219 20D6 ]% .000192 2009 5Y. .00013] 2010 4'/. .000110 2011-2013 3Y. .U00082 Interesk is calculated as follows: INTEBEST = BALANCE OF TAX UNPAIU X NUMBER OF DAYS DELINpUENT X OAILV INTEREST FALTOR Any noYice issuetl affer the t� becomes delinquenk rill reflect an inkeresf calculation to 15 daYs beYOnd the Eate of khe assessment. If payment is matle after the inkerest como�takion date shwn on Yhe notice, addntional 3nterest must be calculated.