HomeMy WebLinkAbout07-01-13 (4) N�7ICE OF INHERITqNCE TAX � ! pennsylvania
I�N ERITANCE TAX 6 YZSION TAXE$ APPRATSEMENT, All6WAHCE qR DISA�LOWANCE �,�� DEPARTMENT qFREYENUE
P8 Bt1X 2886tli p(!F DUCTI4N5� ANB ASSESSMEN7 OF TAX ON REY-1548 IX AFP {32-F2}
NARRISBUN6PA I7128-0�(=y���'�,;', �J�j�'���J;, � ,�6INTLY HELD OR TRUST ASSETS
�4� �,1;s ,.,1 V�' �.'1'-.�-�
DATE U7-01-2413
ESTATE 4F NEIGHER EDWZN C
�i,�i7 ��1i. � {.�Y� � C�L� DATE DF DEATH 05-08-2013
� FILE NUMBER 21 13-0612
CQUNTY CUMBERLAND
�4 F�;( f;i SSN1➢C
DANIEILE �j4��s� �a��i;°�' ACN 13126722
APT A APPEAL BY DATE:OS-30-2013
4713 CHARL��M¢�����h�� �'�°''• p�� (SeereversesideunderObJeetioes)
MECHANZCSBUR6 PA 17050-771Q A�cunt Re�itted ����-)
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
� REGISTER OF WILLS
1 COUR7NOUSE SQUARE
CARLISLE PA 17013
CUT AtON6 TNZS �IHE � RETAIN �OWER PORT24N FOR YOUR RECORDS E"'^
"'-"""-""""""""'--'-'--"'---'•.'--"""'-""---'.'---""'--""---"."--.'
REV-1548 EX AFP C12-12�
N07TCE OF INHERIUNCE TAX APPRAISEMEHT, ALLpWAMCE OR DISALIOWANCE OF
DEDUCTI6N5, AND ASSESSMENT OF TAX ON JOZNTLY NELD OR TRUST ASSETS
DATE: 07-01-2013
ESTATE �F:HEICHER EDWIN C DATE OF DEATH:05-08-20i3 COUNTY:GUMBERLANB
FILE NO. : 21 13-0612 5.5/D.C. NO. : 198-22-9p53 ACN: 13126722
TAX RETURN WAS: fX) ACCEPTEB AS FILED C ) CHAN�ED
J6INT 6R TRUST ASSET INFtlRMATION
FTNANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 12p80-11
TYPE 4F AGCOUNF: C 1SAYZM6S CX} CMECKIN6 t )FRUST { }TIME CERTIFICATE
DATE ESTABLZSHED 02-27-2010
Account Balance 466.53 NOTE: TO ENSURE PROPER CREDIT T6
Percent Taxab2e X O.lb6 YOUR ACCOUNT, SUBMIT THE
Amount Sub7ect to Tax � 77•76 tlPPER PORTION �OF THIS NOTICE
De6ks and peductions •00 WITH YOUR TAX PAYMENT TO THE
Taxa6le Amount 77•7b REGISTER OF WILLS A7 TNE
Tax Rate Y �z5 ABOYE ADDRESS. MAKE CHECK
Tax Due 11 .66 OR MONEY ORDER pAYABLE TD:
"REGISTER OF WILLS, AGENT."
TAX CREDITSz �
PAYMENT RECEIPT DTSWUNT Ct) pMOUNT PAID
OATE NUMBER INTERE$T/PEN PAID (-)
05-29-2013 CD017685 .58 S1.Q8
TOTA1. TAX PAYXENT 11.66
BALANCE DF TAX DUE .00
INTEREST AND PEN. .00
TpTAI 11UE .0�
� SF PAT6 AF7ER 7HIS DATE. SEE REVERSE FOR CA4CULATION 6F 0.DDITZONAt IMTEREST, • �
IF TOTA� DUE ZS REFLECTEb AS A TMCREDIT" tGRL YOU MAY BE DUE A REFUND. �
SEE REVERSE SIDE pF THIS F6RM FOR INSTRUCTI�NS.
PURPOSE OF
NOTILE: To fulfill the rauuire�ents of Seetion 2140 of tha Inheritance and Estatq Taz Rct, qct 23 of 2000. C72 P.S.
Section 9140).
PAYMENT: De4aeh tha too oortian of this notice and sub�it wit� vour oav�ant to the Reeistar of Wills orinketl on 4ha
reverse side. Make chack or eoneY order pavabla to� Re9lstar of Wills, Reeni.
Failura ta nay the 4ex, intarast and aanaltv tlue �av result in the filine of a lian in the approoriate
eountv or khe issuenea of an Orphen's Laurt eitation.
REFIIND CCR)� A rafund of a tax cr�dit, whieh ras noY raa�uiatl on t�a tax return, �aY ba rouuastad by ewolatinp an
"AOalieation for R�tund of P�nnsf�lranie Inh�ritanca and Es4�t� Taz" CREV-1313). AoPlications ara availaCla froe
th� D�o+rtam4's W�b fib iY MMM.NY��W.S4K�:Pi.YEr a�W R�pisbr of WSlls or Rwf�w� Dirtriet Offic� or fro� tM
Dw�rtunYS 26-�our msr�MrW s�rrie��50; s�rrie�s for taxoavars vith svacial haerin9 anNOr
sv�akinp naatls� 1-800-447-3020 (TT on1Y).
OBJECTIONS� Am earty in inbnst not satisfiad with tha annroisunt, allwance or tlisallwenu of tletluckiona or assaaswnt ot tax
(includinp Ciseount or interasi) as shown on thls noYiea �av o0i�ct wfthin 60 davs of tha dat� of rae�iot of this notice
bY�
A) Protest ta iha PA Dapart��nt of Ravanua, Boartl ot AvWels by filinp a nrates! onl3na at
www.boartloi�ow s.st R�:o�.us en or Eafor� th� 60-tlqr woul oa�iaE e:ni�es.
In order fer an'�tfOM< O�ot�at to ba wlitl, you wtt rw�ive a canfir�etion nwEer antl orocesaetl tlate
fro� tha 6oard ef �owals W�b siN. Vou �a also smA � writt�n protaat to PA Daparionk of Rwmue,
lo�rd of Aonula. PO �mc 2l1021, N�rrizburp, PA 17126•I021. Patit3ons �ay not b� fax�E� or
B) Elect to hav� Lha �attar tlat�r�in+d a! kha autlit of t�� varsonal raor�s�ntatira account; or
pp�IN- C) Aooael to the Oro�ens• Court.
ISTRATIVE
CORRECTIONSi Factual errors discoveretl on this assass�ant should be addrassatl in writinp to: PA Deoart�enk of Revenue,
Bureau of IntliviAUal Tsses, ATTN: Post Rssass�enk Raviaw Unit, PO Boz 280601. NarrisCUrp. PR 17128-0601
or call (717) 787-6505, Sae Pepe 4 of "Instructiona for Inharibnce Tax Raturn tor e RasiAant Deutlenk" (REV-150ll
for en axolanation of ed�inistrotivalv correctabL arrors.
OISCOUNT: If anv tax tlua is naid wiihin thraa calentlsr �onths afiar t�e tlecetlant's daat�, a five oercent discount of 4ha tax oaiA
15 BSSONBG.
PENRLTY: The 15 �ereent tax a�nestv non-nertieioation oenaltY is co�outad on t�a toYal of 4he taz and intarast assessetl antl not
uaid before Jan. I8, 1996, tha first Eav after the end of tha tax a�nestv neriod. This non-oarticioation
oenelb is aooaelabla in the sa�e �enner antl in the tha sa�a ti�a oarioC as vou �euld aooeal the tax antl interesk
tha4 Aas beon assassed s: intlica4eE on this notice.
INTEREST: Interest is charpatl Gepinnina with first Aav af Gelinauancv or nina �onths antl one tlav
fro� the data of tlaat� to the da4e of oev�ant. Taxes �hich bee��a Ealinuuant befora Jan. 1. 1982.
bear intarast at t�e rate of siz oorcant oer annu� calculaied at a Eailv rata of 0.000164.
All taxes which beca�e delfneueni on or after Jan. 1, 1982 will bear interest at a ra4a which variaz fro�
vear 4o vear with the rata anneuneatl M tha P� Oepart�en4 of Raranua. Rates for 1982 throuBh 2006 ean Ea
found in the Pannsylvania Rasid�nt Instruction Booklet CREY-1501), the Pannsylvania Non-Rasidcnk Insiruction
� Booklet (REV-1736) or on the Moertwnt of Ravenua Wab siG ww.rovanuestata.na.us.
The aonlicebl� intar�st rates for 2007 4hreup� 2013 are�
Interest Oailv Interast Oailv Interast UeilY
Year Rate Factor Yeer Rei• Fackor Year Rata Factor
2007 Bk .000219 2008 7% .000192 2009 5% .000137
2010 4X .000110 2011-2013 3X .000082
Interest is calculated as follws�
INTEREST = BRLANCE OF TAX UtpAIO X NIIMBER OF MYS DELINGUENT X p1ILV INTEREST FALTOR
Rny notice issuatl after the tax beco�as dalin0uant vill raflect an interest calculation to 15 davs
Eevontl tha tleta of the assess�ank. If oav�enf is netla after 4he inla�ast ew0utation Oake shwn on tha
noficer atltlitional interesf �ust ba caleulatetl.