HomeMy WebLinkAbout07-22-13 � pennsylvania
BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX OEPARTMENTOFREVENIIE
INxER1TnNCE 7Ax DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
PO BOX 280601 OF DEDUCTIONS, ANU ASSESSMENT OF TAX ON REV-1548 D( AFP (12-12)
IuRRISBIIRG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS
DATE 07-22-2013
ESTATE OF KERR HELEN M
DATE OF DEATH 04-06-2013
FILE NUMBER 21 13-0478
COUNTY CUMBERLAND
SSN/DC
ANNE KERR ACN 13128318
419 BAER AVE APPEAL BY DATE:09-20-2013
HANOVER PA 17331-2702 (SeerevcrsesideunderObjections)
A�ount Re�itted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS F
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REV-1548 EX AFP (12-12)
NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: 0�-22-2013
ESTATE OF:KERR HELEN M DATE OF DEATH:04-O6-2013 COUNTY:CUMBERLAND
FILE NO. : 21 13-0478 S.S/D.C. NO. : 167-03-5362 ACN: 13128318
TAX RETURN WAS: (X) ACCEPTE� AS FILED O CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO. : 5005469353
TYPE OF ACCOUNT: C )SAVINGS C )0 CHECKIN6 OTRUST OTIME CERTIFICATE
DATE ESTABLISHED 10-26-2009
Account Balance 2.498.00 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNTr-..SUBMIT THE
Amount Sub�ect to Tax 1,249.00 UPPBR PORTIOI�F 3ii�-� NOTICE
Debts and Deductions ' •0� WIT�Y6UR TA7F�PAY�1� TO THE
Taxable Amount 1.249.00 REGIS� OF I,�kIiLS;JA���,THE
Tax Rate Y •�45 ABO� �I�ES� M�E'„CHECK
Tax Due 56.21 OR h�NFY!.dRD&R> PA�+'A6CE T0:
"REGSS�f�R:OF WILL6; '��iRGENT."
TAX CREDITS: "' �> '- l� ' �
' -- ..• ...,ry
_ �
PAYMENT RECEIPT DISCOUNT C+) "?
DATE NUMBER INTEREST/PEN PAID C-7 AMOUNT PA'H1 � ��;�:� -�,��g
Cil - :�
.- C7 '1
PAYMENT MUST BE MADE BY 01-07-2014�. TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE 56.21
INTEREST AND PEN. .00
TOTAL DUE 56.21
. IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIDNAL INTEREST. � ��
IF TOTAL DUE IS REFLECTEO AS A "CREDIT^ (CR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
PURPOSE OF
NOTICE: To fulfill the raouire�ents of Section 2140 of Yhe Inherikance antl Es�a4e T� Rct. Rct 23 of 2000. (72 P.S.
Saction 9140).
PRVMENT: Oatach 4ha ton oortion of this noti<a antl subsit vit� your oav�ent Yo the Repister of Willz nrintetl on tha
raversa sida. Make chaek or eonav orAar oavable to� Neuister of Wills, Apent•
Failu�a to OaY i�a tai. inte�ast antl penslYY tlue �aY resuli in Y�e filing of a lien in khe appro0riate
countY or the issuanca of an OrOhan's Court ciYakion.
eEF11N4 (Cft)� A refuntl of a tss crcdit, whleh was noi raqu�slatl en tM tax roturn. �ev Ea nouasbA by ea�pLlinp en
"AOOlication for R�funtl of P�nnsvlvania lnheritanca antl Estata Tu[" CREV-1313). �oolieations ara availabla froe
tha D�oarhant's Mcb sib at wr.rov�nu�.ata4.oa.us, aro R�YisNr of Willa or Rtwrw� Oistriet OfHU or fro� ihe
Daoart�ant's 24-hour anarerinp sa�v ea� - • 2• 50; servicas for ta�p�ars with spacial hearinp antl/or
soaakinp ne�ds� 1-800-447-3920 CTT on3Y).
OBJECTIONSe Arn nar4v in intarazt not satistiaA rith t�a aoorais�ant, allowanec or tlisallwanea of tladueiions or essess�ant of tax
(ineludinp tliseount or intarast) az s�own on �his notiee �av obiaet rit�in 60 Aavs of t�a daYa of raeciot of this no4ice
bY:
R) Protast to tha PA Daoart�ant of Ravenu�, Boartl of Rooaals bv filinp a orotazt onlina ai
www.b � dof ls..stat� .us on or bofon M� 60•!ar aooul oeriotl wcoires.
In ord�r }or�an'�ielronfe'9iebsk Yo b� valiA. vou �ust r�oiw a confir�ation n�bor antl vracassetl date
frw th� loard of �pp�+ls W�b site. Vou �ay alao santl e writt�n ptotast to PA D�oarL��nt of Revanua.
Boa�d of Annasls, PO Oaa 2B10t1. Harriabury, P11 17126-1021. PatiSiona �a not b� Paxstl; or
B) Elaet ie hava tha �sttcr detaninetl at tha audii of Yhe oersonal revr�senYStive account; or
qp�Ip_ C) Rppeel Yo iM Orohans' Court.
ISTRATIVE
CORRECTIONSa Factual errars discovered on ihis assess�eni should be addressed in wri4ine to� PA Depart�anS of Revenue,
Bursau of Individual Taxas. ATTN: Post Ass�ss�ant R�viaw Unil, PO 6ax 280601. Narrisburp, PA 17128-0601
or eell (717) 787•6505. Sae Pepa 4 of '•Instruekions for InMriYenn Tm� Reiurn for a Resident Decetlent" [NEV-1501)
. for en �:olaneiien of ed�inislntivQr eorree4abla �rron.
DISCOUNT� If anv tmc dua is paid within ihraa celendar nonths aftsr tha dscedent's tlaath. a five percenY tliseount of the tmc oaftl
is allowed.
PENAITY: The 15 oareant taz a�nastv non•oartieioation oenalb is co�outaE on t�a total ot 4he tae and interesY assessetl antl not
oaitl Oefora Jen. 18, 1996, tha first tlav aftar tha entl of tM tu anastv wriod. This non-particination
oenaltv is annaalabla in fha sa�a �annar antl in tha tM sa�e t3�a oariotl as vou woultl aoo�el iha tarz antl 3nteresk
thak has been assess�tl es indicetatl on this natice.
INTEREST: Inkerast is charpetl bapinninp with first day of delinquenq ar nine �onths antl one tlaY
froe !he tlata of deeth to ihe date of pm��ent. Tazas rhich baee�e delinuuent bafore Jan. 1. 1982�
baar intarast at tha rata of six oarcant oar annu� ealeulataA at a dailv rate of 0.000764.
All taxas w�ich baca�e Ealinuuant on ar aftar Jan. 1. 1982 rill baer interas4 ak a rate rhic� varies fron
vaar to vear with t�e rata announeatl bv t�a PA Dapart�ani of Ravanue. Rates for 1982 throuph 2006 can be
founG in tha Vannsvlvania Rasidant Instruction Booklat (REV-1501), the Pennsylvenia Non-Resitlent Instruction
Booklat (REV-1736) ar on t�a Daoart�cnt of Ravanua WaE :ita www.ravanua.siste.oa.us.
The aonlicable interest rates for 2007 throuph 2013 are:
Interest Oaily Intaresi DailY Intarest Daily �
Yaar Rat• Faetor Y�ar Rata Fac4or Y�ar Rat• Faetar
200] 8T. .000219 2008 7X .000192 2009 5X .000137
2010 4X .000110 2011-2013 3X .000082 -
InteresY is caleuletad as follows:
INTEREST = MUNCE OF TRX UMPRIO X NUNBER OF MYS UELINGUENT X MiLY INiEkEST FACTOR
AM notiee iszued aftar the tax beeo�as dalinuuent will reflecf an inkerest calculation to 15 dars
beyond the tlate of the assesseenY. If oeY�enk is �aAe after the inie�ast co�outa4ion tlate shown on khe
notice, additionel inieras4 �ust ba celculeteE.