HomeMy WebLinkAbout07-29-13 (3) NOTICE OF INHERITANCE 7AX � pennsylvania
BUREAU �F INDI4IDUAL 7AXES DEPARTMEM7 OPpEVENUE
ItalER27ANCE FA% DIViSZOx APPRAISEXENT: ALLpWANCE OR DISAILOWANCE
PO 60X 280561 OF DEDUCTTBNS, AND ASSESSMENT OF TAX ON REY•1548 IX AfP {1?-I2)
NARRt58URG PA 17128-0601 JDINTLY HELD OR TRUST ASSETS
DATH 07-24-2013
ESTATE 4F KRAMER C�YDE L
DATE OF DEATH O1-p1-2012
FILE NUMBER
COUNTV CUMBERLAND
SSNlDC
ANNE M KRAMER ACN 12146022
42 KENSINGTON DR APPEAL BY DATE:09-27-2013
CAMP MILL pA 17011-7912 (SeereversesideundtrObjecNonsf
Anount Raaittad ���— '�
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTH4USE SQUARE
CARLISLE PA 17013
CUT AtONO TNIS LTNE ""f RETA2N I.OWER PORTZOH FOR Y4UR RECORDS �
'-"."--'_"---".'--""---""-"."""""'--".---""'-'-""---'.'---.""'-""'--
REV^1548 EX AFP C12-12)
NOTICE OF INHERITANCE TAX APPRATSEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIOHS> AND ASSESSNENT 4F TAX ON JOSNTLY HELD OR TRUST ASSETS
DATE: D7-29-2013
ESTA7E OF:KRAMER CLYDE l QATE 4F DEATH:UF-01-2012 C4UNTY:CUMBERLAND
FILE NO. : S.S/p.C. NO. : 201-18-0764 ACN: 12148U22
TAX RETURN WAS: (X? pCCEPTED AS FILEB C > CHANGED
JOINT OR TRUST ASSET INFORMATZON
FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 05741Y3148
TYPE DF ACC4UNT: { p SAYIN6S C } CHECKIN6 C }TRUST C }TIME CERTIFICk7E
DATE ESTABIISNE➢ 11-3U-1488
Account Balance 1 2q4 60 N�TE: TO ENSURE PR4PER CREDIT TO
Percent Taxable X 0•500 YOUR ACCOUNT. SUBNIT THE
Amount Subject to Tax 602.30 UPPER PORTION OF THIS NOTICE
Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount b02.30 RE6ISTER Of WSt��.S AT Jt1E
Tax Rate Y .0� ABOYE��ODRESS.�t;MARp�y �ECK
Tax Due .00 OR MOhIEY�-�AR�ERcPAV/Y$LF'T0:
"REGI�7E�t� OF W�f1S, 71�,`�rNT."
TAX CREDITS: �„ -�:: �_.:.. �, , �;'g
PAVMENT RECEIPT DISCtlUNT (+) '� '. �
[�r7
PA7E NUMBER INTEREST/pEN PAIU (-) AMOUNT PAID qy {�.���, � �-'i
^—$ ' ..,b
_� :7
rJ „S
. � " C� �„�> �
3 " �
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
• IF PAID AFTER THIS DATE, SEE REYERSE FOR CALCULATIUN OF ADbZTIONAI INTEREST. •
ZF TOTA� DUE IS REF4EC7ED AS A TMCREDTT° CCR>, Y8U MAY HE DuE A REFUND.
SEE REVERSE SSDE OF T#iI5 FtlRM FOR INS7RUCTZtlNS.
PURPOSE OF
NOTICE� To tulfill the require�ants of Seetion 2140 af the Inharitance and Estake Tex Aet, Ac4 23 of 2000. (72 P.S.
Seetian 9140).
PRYNENT� Datach the too oortion of t�is noti<e and sub�it viih vour nav�ant to tha RaBister of Wills orinted on !he
reverse sitle. Maka <heck or �onaY ortler oavable 40� Repister of Wills. Rpant.
Failure to oav the tax, intarast and panaltv Gue �ev rasulk in tha f53ine of a lien in the annropriate
countv or the issuanee of en Orohan's Court citaiion.
REFUND (CR): A refund ot a tax cratlit. which res not raaucstatl on tha tsrz raturn.:�av ba r�quostetl bv cwnl�kinp an
•'�pplieation for R�funtl of Pannsvlvania lnharit�nca and Eatata Tex" CREV-1313). �oolice4ions are svailebla trw
tha U�o�rtwnt's WaE siN �t nN.rw�nwst+b.o�.us. �ro R�yi�t�r ef Mills or Rwmu� Dislrict OfHc� or fro� the
Uaparhant's 24-hour anaw�Mny tsrvlc�i�50; serrieu�for tn[Ddors with soaeial Ma�ing antl/or
soaakinp neads: 1-800-447-i020 (TT onlv).
OBJECTIONS� Ariy oartv in in4erast not sa4isfia0 ri4h iha aunrais�ant. allowanea or Gisallowanea of deduetions or assezs�eni of tax
(inelutlin9 discount or interast) as shorn on thia neifea �av objeet within 60 tlm�s of the dale ot reeeint of ihis notice
by�
A) Protcst to th� P� Oapart�mt of Raranus. �oard ofi ADD�els M filinp a oroteat onlina at
ww.bwctlofaoo��ls.strt�.w.us on or b�fora th� f0-MV aooul n�rioE �xnir�s.
7n ord�r for m Q�etronie orot�sf to b� ralltl, You �ust ne�iv� a eonfir��tion nwb�r and oroeassaC tlate
fro� tM Boerd of Aooaals W�b site. You ��v also s�nd � rritbn nrot�st to PA DaV�rtunt of Revanuo.
laartl of ADV�als. PO �oz 261U21. Xarrisburp, PA 17I2b1021. P�tSSlons W not b� f�z�A; or
B) ElwY to �av� tM uttsr d�bninrd�st M� auEit ef tM oarzonal r�Dr�s�ntetiw aceount or
pDMIN� C] �po�al to th� Orohans' Court.
ISTRATIVE
CORRELTIONS� Fac4ual errors diseovaretl on this assess�an4 shoulG be addrassetl in writinp Yo: PR Daoart�ent of Revenua.
Bureau of Intlividuel Taxes, ATTN: Post Assess�ent Revier Unit, PO Bax 280601, Harrisburp. PR 17128•0601
or eall (717) 787-6505. Sea Pepa 4 of "Instructions for Inharitsnca Tmc R�turn for e RasiEent Daeedant" (REV-1501)
for an axolanation of aA�iniatrativelv correctable errers.
DISCOUNT: If anv Yvc dua is oaitl vithin three calendar nonYhs afLr the tlacedant•s tleet�, a five oarcent Oiscount of t�e tu ea3tl
" is allowea.
PE/ULTY� Tha 15 varcent ta rnesty non-oarticivalion oenalb is eo�outsd an tha total of the iuc anA intarest assassetl antl not
oaiC before Jan. 18, 1996, tha first dav aftxr tha end of t�a Sax e�nastv oeriod. This non-oarticipa4ion
oanalb is aooealaCla fn 4he sa�e �anner anA in t�e the za�o ti�e variotl as vou wou1G aooeal the tarz and interesk
t�at has bean assassad as SnEicatetl on this notice.
INTERESt� Intaresk is charpatl De9inninp wiYh first dm af Eelina�o��Y or nine �onths anC one tlay
fron t�e date of Oeaih to the tlata of oaY�ent. Taxes rhie� baea�a dslinquant before Jan. 1, 1982,
bear interast at ihe rata of six vereant oe� annu� ealeuletatl at a deily rate of 0.000164.
All 4exas which bece�e dalinouent on or after Jan. 1. 1982 will bear intarest at a raia w�ich varies from
vear 4o vear �ith the rate announced bv the PA Oeoerbent of Revenue. Rates for 1982 thrauph 2006 can be
found in tha Pennsylvenia Resident Instruetion Booklai (REV-1501). the PannsYlvania Non-Resitlent Instruction
Boaklet (REV-1736) or on the Depari�ant of Ravenua Wa� site rw.ravenua.state.na.us.
Tha anelicabla interesk rates for 2007 khrouph 2013 are�
Interest Dailv In4erast Oailv Interost Uailv
Y�ar Rate Factor Y�ar Rat• Factor V�ar Rate Faetor
2007 BY. .000219 2008 7Y. .00Ol92 2009 5X .00Oli7
2010 W: .000110 20I1-2013 3% .000082
� Interost is caleulated as follors:
INTEREST = BAUNCE OF TAX UNPAID % NUMBER OF MYS DELINOUENT X MILY INTEItEST FRCTOR
Any notica issuetl afker tho kax Eecoees delinauent �ill refleet an inierest calculation to 15 tlays
beYOnE the Eate of tha assess�ent. It oaYSenY is �ade after k�e interesi eo�outaYion tlete shown on the
notice, additional interest nust be calculafed.