HomeMy WebLinkAbout07-12-13 � pennsylvania
BUREAU DF INDLYI➢UAl TAXES ' N�TICE OF INHERITANCE TAX DE7ARTMENTOFREYENUE
INNERITANCE TAX �IYISION APPRAISEMENT, ALLOWANCE OR DISALLUWANCE
PO BOX 2BU6al OF UEDUC7IONS, AND ASSESSMENT OF TA% ON REV-1548 pcAFP (12-12)
HnRR158URG Pa ]"t12e-06o�ECOkDED DFFICE OF°1NT`Y HELD OR TRUST ASSETS
REGISTER OF V'lILG5 DA7E n7-oe-2ois
ESTATE OF KELLER DOLORES M
�t pm DATE OF DEATH 03-17-2013
��13 J��_ 12 1 II 2 25 FILE NUMBER 21 13-0663
COUNTY CUMBERLAND
JEFFREY C KELL�RERK OF� SSNlDC
ACN 13119138
310 SEATON c�RPHANS' COURT APPEAL BY DATE:09-O6-2013
CARLISLE CUMBEf�"A��b`�:4� (SeererersesideunderObjecfions)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARIISLE PA 17013
CUT ALON6 TNSS LIkE � RETAIN LOWER PURTION FOR YOUR RECORDS �
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REY-1548 EX AFP C32-12�
NOTICE OF IHHERITANCE TAX APPRAISEMEN7, ALLUWANCE OR DISALLOWANCE OF
DEDULTIONS. AND ASSES5MENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: 07-08-2013
ESTATE OF:KELLER DOLORES M DATE OF DEATH:03-17-2013 COUNTY:CUMBERLAND
FILE ND. : 21 13-0663 S.S/D.C. NO. : ACN: 13119138
TAX RETURN WAS: (X) ACCEPTED AS fILED C ) CHANGED
JOINT OR TRUST ASSET INfiURMATIQN
FINANCIAL INSTITU720N: CITIZENS BANK OF PENNSYLVANIA ACCOUNT NO. : 6100681874
TVPE OF ACCOUNT: OSAYINGS ( b CHECKING C )7RUST C )TIME CERTIFICATE
DATE ESTABLISHED 06-06-1966
Account Balance 17,184.D7 NOTE: TO ENSURE PROPER CREUIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amaunt Subject to Tax 8.592• 04 UPPER PORTION OF THIS NOTICE
Debts and Deductions - 8,491 .05 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 100 .99 REGISTER �F WILLS AT THE
Tax Rate Y • 045 ABOVE ADDRESS. MAKE CHECK
Tax Due 4.54 O�R MONEY- ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT:•'
TAX CREDITS:
PAYNENT RECEIPT OISCOUNT (+) qMOUNT PAID
DGTE NUMBER INTERESNPEN PAID (-)
06-12-2013 CD017742 .23 4.31
TOTAL TAX PAVMENT 4.54
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
+ IF PAID AFTER THIS DATE. SEE REVERSE FOR CALCULATION �F ADDISIONA� INTEREST. + �,][y
IF TOTAL DUE IS REFLECTED AS A "CREDIT^ CCR), YOU MAY BE DUE A REFUND. ���J
SEE REVERSE SSOE OF THIS FORM FUR INSTRUCTIONS. ��
PURPOSE OF
NDTICE: To Fulfill the reaunrenents of Section 2140 of khe Inheritance antl Estate Tax Ack� Act 23 of 2000. (�2 P•S.
Section 91407.
PAYMENT: Oetach the top vorfion of this notice and submit with Your oaywent to Yhe 0.e9ister of Wills orinted on the
reverse sitle. Make check or monev order oaYable to: Regisier ot Wills. A9enk.
Failure io Oav the Y�, interest and Oenaltv due maY �esult in the filing of a lien in the apOroOriate
county or the issuance of an OrPhan'S Couri cikatian.
HEFUNO (CR): A refuntl ot a tax credii� which was not �equesketl an the tax return. maY be reQUested by tompleking an
"AOOlication for Refund of PennsYlvania lnheritance and Estate Tax" (REY-1313). ApolicaYions a�e availebde from
the DeparYmenf's Web sife af ww.revenue.state.pa.us, anY Ragister oF Wills or Revenue District Office or from the
OeoarYment's 24-hour answerine service: 1�800-362-2050; serviws For taxoavers with soecial hea�in9 and/or
sPeaking needs: 1-800-447•3020 RT on1Y).
OBJECTIONS: Any oarb in interest nak satisfned with fhe apnraisment. allovance or disallowance of dedutfions or ass¢ssment of tax
Sinclutling discount o� interest) as shown on ihis notice maY obiecY vithin 60 daYS of the tlate of recei0k of this nokice
bY:
A) PraYest to tb¢ PA Departmeni of Revenue, Boartl of ApDeals bv filin9 a orotes< online at
ww.boarEOfaoDeals.state.oa.us on or before the 64-Eav-aoneal oerioC exuires.
In arde� for an electronic OrotesS <o be valid. You must receiv¢ a confirmation number an0 oro<essed tlaYe
from the Board of AoOeals Web site. You may also sen0 a urikfen protcst Yo PA Oeoarimenf of Revenue,
Board of AOVealsi PO Box 281U21, Harrisburg, PA 17128-1021. Petitions maY nnt �e faxetl; or
B) E1¢ct to have tAe makter determined at the audit of the versonal reoresentakive aecovnk; or
ADMIN- C) Ao0ea1 Yo the Orohans' Court.
ISTRATIVE
COHBECTIONS: Factual exors discovereC on tnvs assessment s�ould �e atltlressed i.n wri[ing to: PA DeDartment of Revenue,
Bureau of SnCividual Taxes, ATTN: Post Assessment Review On3Y. PO Boz 2811601� HarrisCUrg. PA 1�128-0601
or call (]]A 78)-6505. See Page 4 of "Instructions for Inheritartce Taz Return for a ResiOent DecetlenY" (REV•150ll
for a� explanation of administraYivelv correctaCle e�rors.
OISCUUNT� If am tu due is Oaitl w5ihin three calentlar monfhs atter the deceCent's tleakh, a five neroent discount ot the tax Oaid
�5 2110WEd.
PENALTV: The 15 Dercent tax aAnestv nnn-Oa�ticioation DerraltY is compuYed on :he tokal of She tax antl interest assessad antl not
oaiA before Jan. ]8. 1996, the fi�5t tlaY afYer khe end of the Sax amnesty Oeriotl. This non-oarticipatinn
� penaltY is zpnealabie in khe same manner and 3n the Ype same Sime periotl as You woultl apOeal the tax and int¢�esi
t�at has been assessetl as indicstetl on this noklce.
INTEREST: Interesk is chargetl Deginnin9 wikh first daY aF delinquencY or nine months and one tlav
f�om the daYe of d¢ath to the tlafe of oayment. Taxes which became tlelinquent before Jan. 1, 1982.
bear interest at the rate of six Dercen{ Oer annum calculatetl at a daily rake of 0.000164,
A31 ta�ces vhich became tlelinquant on or aRer Jan. 1� 1982 will bear interest ai a rete which varies trom '
Year to Year with ihe rate announcetl bY khe PA Departmenk of Revenue. Rates for 1982 throu9h 2006 ca� be
fountl in the Pennrylvania Resident Instruckion Booklet (REV-1501L <he Pennsylvania Noo-Nesitlenk Instruction
Booklet BEV-1�36) or on the Devartmant of Revenue Wes site wv.revenue.state.Pa.us.
The aoolicable inferest rates for 2007 through 2013 are:
InieresY �ailY Interest Oailv Interest Daib
Year Rate FacYOr Year Bate Factor Y�ar Rate Factor
�pp7 gY, ,000219 2008 7Y. .DD0192 2U09 5Y. -00013]
2010 4% .000110 2011-2013 3Y. .000082
Interes� is calculatetl as foYlows:
INTEREST = BALANLE OF TAX UNPAIO X NUMBER OF D4YS DELIN4UENT X OAILV INTEREST FACTOR
Any notice issued afker the tu Decnmes dal3nouent will reflect an interesY calculation to 15 EaYs
beYOnd Yhe tlate of tbe assessment. If DaYment is made a4ter the interest campukakion dafe shown on the
notice, adAiYional interest musY be calculatetl.