HomeMy WebLinkAbout07-01-13 (2) NO7ICE OF INHERITANCE 7AX � pennsylvania
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE �' DEPARTMENTOFREVENUE
INHENITRNCE TN! DIVISION
PO BO% 280601 ❑ �r1 ..,.—(.... r:Afr�JlEpll �NS, AND ASSESSMENT OF TAX ON REV-1548 FX RFP Q2-12)
IURRISBURG PA 1]128-0601 1\�liVFiifi:�" Ui I s�N:.jD�NTLV HELD OR TRUST ASSETS
�:e''.'J i �!'Z GI' z:.�i�.� S DATE 07-01-2013
I I m ESTATE OF DIEHL WILLIAM� J
:`(!13 U��l_ 1 �I I 1 58 DATE OF DEATH 01-22-2013
FILE NUMBER 21 13-0580
COUNTY CUMBERLAND
CL�Re� Gi` SSN/DC
JOHN R DIEH����jtiANS� CGURT ACN 13123913
2616 YALE AVE cu���a�a �a., PQ APPEAL BY UATE:08-30-2013
CAM P H I L L 1 -5 4 3 (See revtrse side under Objecrions)
A�ount Re�3tted
MAKE CNECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE 1 RETAIN LOWER PORTION FOR YOUR RECORDS F
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REV-1548 EX AFP C12-12)
NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF
DE�UCTIONS. AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: 07-01-2013
ESTATE OF: DIEHL WILLIAM J DATE OF DEATH:O1-22-2013 COUNTY:CUMBERLAND
FILE NO. : 21 13-0580 S.S/D.C. NO. : 203-01-8181 ACN: 13123913
TAX RETURN WAS: (X) ACCEPTED AS FILED O CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: BELCO COMMUNITY CREDIT UNION ACCOUNT NO. : 32760
TYPE OF ACCOUNT: C )SAVINGS C � CHECKING OTRUST C )TIME CERTIFICATE
DATE ESTABLISHED 07-01-1975
Account Balance 15,937.03 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 2,656.22 UPPER PORTION OF THIS NOTICE
Debts and Deductions ' •�� WITH YOUR TAX PAYMENT TO THE
Taxable Amount 2,656.22 REGISTER OF WILLS AT THE
Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK
Tax Due 119.53 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) pMOUNT PAID
OATE NUMBER INTEREST/PEN PAID (—)
05-20-2013 CD017641 .00 119.53
TOTAL TAX PAYMENT 119.53
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 OUE IS REFLECTED AS A "CREOIT^ CCR). YOU MAV BE DUE A REFUND. �
SEE REVERSE SIDE OF TXIS FORM FOR INSTRUCTIONS.
PURPOSE OF
NOTICE: To fulfill tha rouuire�ants of Sectian 2140 of 4he Inheritanee anE EzLb Tuc Act, Act 23 of 2000. O2 P.S.
Section 9140).
PAYMENT: Delach 4he tov oortion of this no4ica an0 sub�it rith your pay�ent to tha Rapister of Wills orinled on the
rarerse side. Make chack or �onev order oavebla to� Repister of Wills. Apant.
Failure to oav the tax, in4araai antl oanaltv due �ey result in the filina of a lien in the aoaropriate
county or the issuanee of an Ornhen's Court cita4lon.
REFUND (CR): A rofund of a tax crotlit, whic� was not npwsbtl on tha 4ex raturn, �aY ba roqv�stetl bY co�olatine an
"AOOlieation for R�funtl of P�nnsvlvanis Inh�ritanco �ntl EstaN Tvc" (REV-1313). Aooiic�Hans are available fron
th� D�o�rt��nYS Wa0 siG �t wwr.nr�nw:s%rt�.o+.us, am R�pisbr of W111s o� Rwano� District Offic� or fro� tha
Dcoartunt's 24-hour answ�Mnp s��v ca.�- -�I�rL-�550; sarviees for taxoev�rs wit� soeeial h�erinp antl/or
wc�kinp na�tla� 1-80U-447•3020 (TT onlv).
0lJECTIONS� Aro oarty in intarast noY satizfied with tha annrais��nt, allwanc� or tlisalloyanco of O�EUetionz or essass�ent of 4arz
(includinB tliscount or intarast) as shown on this noYiee �aY ab;ect within 60 days of the tlata of receiot of this notice
bv:
A) Protest to the PA Uaoart�en4 of Rarenuo. loard of �voeals by filinp a vrotast online at
www.boaMof .sbti. e.us en o� O�fon tM 60-tlq.�aoo�al pm1oE axpiras.
In orE�r fo�-ah�dfe�ronie proi�at io b� valitl. vau �wt ne�iv� a tonfirution nwGar antl oracessatl date
fro� !he Boartl of Aoo�els Wab siie. You �ry slao s�nd � writt�n oroYast to P� O�parhant af Revanua.
- Oaartl of �ppuls, PO !ex 261021. Nar�isburp. PA 17126•1021. P�titiqns �N not Ea fax�tl; or
G) E1�eY to heve tM uttar tlabninatl at tha euAit of t�e parsonal rwrossnlativa attouni; or
pp�2N- C) Aooaal to kh� Orphans' Court.
ISTRATIVE
CORRECTIONS� Fac4ual errars diseovared on t�is assass�eni shoultl be atldraszad in vriti�p to: PA Oeoert�ent of Raranue.
Bureau of Intlivitlual Taxas, ATTN� Post Aszass�ani Review Unit, PO Box 280601, Harrisburp, PA 17128-0601
or eall C717) 787-6505. See Paee 4 of ••Inztructions tor Inheritanee Tm� Raturn for e Rasident OeceAenk" (REV-1501)
tor an �planation of eMiMs4rativelv wrnctable arrors.
OISCOUNT� If any 4mc tlue is oaitl wilhin three calanAar �onths efter tha tl�eatlani's death, a fiva oercent discaunt of the tax paid
is allored.
PENALTY: Tha 15 percent tu a�nasty non-nar{ieioation aenaltv is co�outad on the fotal ot the taz antl intarest assessetl and not
oaid bafore Jan. 18. 1996, khe first Eav after the antl of t�a tax a�nesty oerioC. Thfs non-varticioetion
oanaltr is apvealable in the sa�e �annar anG in the the sa�a ti�e oeriod as you woultl eoneal the tax and interest
that has bean assessatl as intlieaietl on t�is notica.
INTEREST: Interest is eharBed bepinninp riLh first tlav of Aalinquancy or nina �onths antl one Aav
frow t�e tlata of death to t�a A�ta ot oay�enk. Tarzes whieh becew tlalinquant bafore Jan. 1. 1982.
bear inYerast at the rate of six oareoni oer an�w� ealeulal�tl af e tlailv rata of O.00B164.
All tu[es whieh baea�� dalinouent on or after Jan. 1, 1982 will bear interast et a raka �hie� varias frw
vear ko vear rith the rate announead M ihe PA Dauart�anL of Revenue. Natas tor 1982 throupA 2006 can be
found in the Pannsvlvania Res50ant Instruction looklet (REV•1581), the PannsYlvania Non-Rasidani Instruction
Booklat BEY-1736) or on the Danarbant of Revanua Wab siN yw.rsr�nw.stab.Da.us.
��e aoolieabla interest raYes far 200I throup� 2013 ara:
Snterest Dailv Inte�est Deily Interast Daily
Y�ar Rate Faetor Y�ar Rata Faetor Y�ar Rate Fector
2007 B% .000219 2008 7T. .00U192 2009 5X .000137
2010 4X .000110 2011-2013 3X .000082
Interesk it calcula4atl as follws�
INTEREST = BALANLE OF TAX U�AID X NUMBER OF MYS OELINYUENT X d1ILY INTEREST FACTOR
Anv noYice izsued afier the tarz beco�es dalinouent �ill raflect sn in4arest caleulation to 15 Gars
beyond tha tlake of tha assess�ant. If oav�ent is �atle after the inYerasi co�outation da4e shovn on the
notice, atltlitional inYe�ast sust be calculatetl.