HomeMy WebLinkAbout07-22-13 (5) � pennsylvania
BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENTOFREVENUE
INNERI7ANCE TAX uIV[SION APPRAISEMENT, ALLOWANCE OR OISALLOWANCE
PO BOX 280601 OF DEDUCTIONS. AND ASSESSMENT OF TAX ON REV-1548 FX nFP (12-12)
HARRISBURG PA 17128-0 6 0 1 JOINTLV HELD OR TRUST ASSETS
DATE 07-22-2013
ESTATE OF HUMPHREY ESTHER
DATE OF DEATH 01-29-2013
FILE NUMBER 21 13-0184
COUNTY Cl1M8ERLANO
SSN/DC
ELLA J NICHOLS ACN 13106395
1208 REDWOOD HILLS CIR APPEAL BY DATE:09-20-2013
CARLISLE PA 17015-9735 (SeereversesideunderObjechons)
Aeount Re�ittetl
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQl1ARE
CARLISLE PA 17013
CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS �
""""-""""""-'---'-----------------------------"'------------------""'---------
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: 07-22-2013
ESTATE OF:Hl1MPHREY ESTHER DATE OF DEATH:O1-29-2013 COUNTY:CUMBERLANO
FILE NO. : 21 13-0184 S.S/D.C. NO. : 063-42-9834 ACN: 13106395
TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 129411-53
TYPE OF ACCOUNT: OSAVINGS C ) CHECKING OTRUST ( IOTIME CERTIFICATE
DATE ESTABLISHED 09-12-2005 ;a
_ `' � r�n
� �� , �
Account Balance 19,462.05 NOTE: TOCEdI§URE PRQPElL?�DIT TO
Percent Taxable X 0.500 YO �CCOUNFT SU'BM� THE
Amount Subject to Tax 9,731 .03 � ��
UPPHIt'cP�TI� OF�;�yYN'!S NOTICE
Debts and Deductions ' .00 WI� �A14k TA7P PA�f�7�T TO THE
Taxable Amount 9.731 .03 RECx�SD'�I€,:.�F W�LL���/k�Ti THE
Tax Rate Y .045 ABDitE dlD�RESS� Mq1C�� CHECK
Taz Due 437.90 �RE,(�S�ROOF€W�IL���-9GEN�T."
TAX CREDITS: -ty .s '�
.,✓ cD
PAYMENT RECEIPT DISCOUNT (+7 pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-7
06-12-2013 CD017735 .00 437.90
TOTAL TAX PAYMENT 437.90
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
� IF PAID AFTER TNIS DATE, SEE REVERSE FOR CALCULATION OF AUDITIONAL INTEREST. � �
IF TOTAL DUE IS REFLECTED AS A "CREDIT•• CCR), VOU MAV BE DUE A REFIIND.
SEE REVERSE SIDE OF THIS FORM FOR IHSTRUCTIONS.
PURPOSE OF
NOTICE� To fulfill ihe raouire�ants af Seetion 2140 of the Inheritance antl Estata Taz Aet, Act 23 of 2000. (�2 P.S.
Sec4ion 9140).
PAYMENT: Dataeh tha ton nortion of this notica entl subeit rit� vour oav�ent to kha Repister of Wills vrinted on the
reversa sitle. Make check or �onaY orEar oavable to: Ra9istar of Wills, Aeant.
Failure to vay ihe tarz, intarazt anE oanaltY tlue �aY resulk in t�e filinp of a lian in 4he approoriate
county or 4ha issuanea of an Oro�an's Court citeYion.
REFUND (CR)� R refund of a tax eraAit, whieh ras not ravuestetl on tha tm[ return. �ey ba r�QUasLaA by ca�olatinp en
"AOOliealion for R�funtl of Pannsvlvania lnharitanca antl 6ieN Taz" BEV-1313). Roolieations ara erailabla fro�
t�a WparbmY s M�b sit� at wv:�v� u�. t�t ;Ee.us�aro Rapist�r ef Mills or Rav�nu� Distriet Offie� o� fro� tha �
Dav�rtunt'a 24-heur anaw�rinp s�rv en Si2�50; sa�vices for Rsxpa�rs with snocial hseMnp and/or
sooM�lny na�tlsx 1-600•447-3020 RT on1Y). -
06JECTIONS� Am �erty in intarast na4 sa4isfiad with tha sporaiw�nt, �llwancc or tlisellwance of tleGUCtions or assasaNnt of tu
Cineludinp tliseoun! or intarast) as shawn on this notiea �sv obiatt within 60 d�s of tha de4e of racoiDt ef this notice �
by�
A) Protast to tha PA D�oarbant of Rar�nu�, eo.re or AoMals bv filinp e prot�st onlinc a4
ww.DOUMa4a N3 . i .us on�or G�forr tM 60-AaY WDSal DorSed azpfns.
In orA�r or� � • �rohiebrobsi ie b� valitl, Yeu:�wstr�e�iva a eonfir�ation nu�Mr snd orocassed tlaN
frw tha Ooartl of �oo�als Mob sita. Vou �av also s�nd a wHtten Yrof�at to P� MD��'t��nk et R�v�nua,
BoarE of Rooasls. PO !ox 263021. Harrisburp, PA 1713l�-3021. P�t4tipns �w not b� fezsds or
B) El�ek to haw tha utbr d�br�in�tl at ih� �ud1S of th� Oo�senal reOnsmY�iir� aeeount; or
�p�IN- C) Rooaal to tha 0�6hans' Court.
ISTRATIVE
CORRECTIONS: Feetual errorz diseovaraC on t�is assass�ent shoulG be atldrassetl in vriiinp to: PA DeparL�ont of Ravenue.
Buraau of Indiviaual Taxes, �TTN� Post Assess�ent Rariaw Unit, PO Boz 288601, Narrisburp, PA 17128-0601
or call (717) 787-6505. Saa Pape 4 of "Instructiona for Inher3tance Tu Ralurn far a Rasident Oecedent" CREV-1501)
for an axolanation of atl�inistrativelv correctabla errors.
DISCOUNTi If amr tax due is naid within three calentler �onths afiar the daeatlant's Easth, a fiva oareent diseount af tha 4az aafd
i5 eSSOwBtl.
PENALTY� The 15 aereant tex a�nastv non-oartieioation oenalb is co�nutetl on tne total of the tu antl intarest assessetl and not
oaid batore Jan. 18. 1996, tha first Eav aftar t�e entl of tha tv[ a�n�stv variotl. T�is non-narticination
oanel4v is aoaaelabla in iha sa�e unnar enE in the the ss�a ti�r nariotl as vou roultl aoneal Yhe tax and interest
that hes baan assasaatl as intlicataC on this notice.
INTEREST: Interest is eharpaE beBinninp rith first tlav of Eelinauanev or nine �onkhs and one Gay
tro� the date of death to the data of pay�ent. Taxes which beca�� tlplinouent before Jan. lr 1982.
bear interest at the rata of six percent per annu� calc�leied at e deilv raka ot O.00Ol64.
All taxes which beca�e dal4nquant on or afiar Jan. 1, 1982 uill baar 3ntervat aY a rata whieh varias tro�
vear to vear rith the rate announcad bv the PR Deoert�ant of Ravanua. Retas for 1982 ihrouph 2006 can be
fountl in the Pennsylvania Rasident Instruclion Booklet (REV•1501). ihe Pennsvlvania Non-Resident Instruction
Booklet (REV•1736) or an Sha DaDa�tont of Ravanua Wap sito www.�wwua.stab.Da.as. �
The aoolicable interask rates for 2007 throuph 2013 are�
Interest Dailv Interast Deilv Interest Oaily
Yaar Rata Faetor Y�ar Rata Faetor Yaar Rata Faetor
Z00] 8% .0�0219 2008 ]X .000192 2009 5Y. .000137 .
2010 4Y. .000110 2011-2013 3T. .0000l2
In4erasi is caleulateA as follows: �
INTEREST = BAUNCE OF TAX UNPRID X NUMBER OF d1Y5 DELINOUENT X MILY INTENEST FACTOR
Am notice issuatl aftar the t� beco�es tlalinouent will reflecR an interest calculation to 15 Erys
beyonE khe data of fhe assess�ent. If Day�ant 3s �atla after iha inta�est cw0utation data shown on khe
no4ice, addit3onal inieres4 �ust ba calculated. �