HomeMy WebLinkAbout07-31-13 (4) NOTICE OF INHERITANCE TAX '�' pennsylvania
BUREAU UF INDIVIpUAL TAXES AFPRATSEMENT. ALLOWANCE 6R DISAIIOWANCE �� DEPARTMENT OFREVENUE
IlkiERITANGE TAX �IY2SSON REV4548 IX AFP Q2-12>
PO bOX 2806@i OF OEDUCTZ�HS. AND ASSESSXENT (!F TAX ON
NARR[SBIRtG PA 1712H•p803 JOINT�Y HELD OR TRUST p55ETS
DATE 07-29-2013
ESTATE QF WESSMAN DAYID D
DATE OF DEATH 01-01-2012
FILE NUMBER „�'I -(�j^�'3�
COUNTY CUMBERLA D
SSNIDC
JEAN A WESSMAN ACN 12148084
5 KENGREY DR APPEAL BY DATE:09-27-2013
CARLISLE PA ll015-7444 {SeereversesideunderObJections)
Aeount Re�itted �
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 C6UR7HqUSE SQUARE
CARLISLE PA 17013
CUT A14N6 THZS LINE '�' RETAIN k.BWER P6RTION F4R YOUR RECORDS �
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REY-154l1 EX AFP C12-12)
NOTICE OF INHERI7ANCE TAX APPRAISEMEN7, ALLOWANCE 4R QISALLOWANCE 4F
DEOUCTION5. AMD ASSESSMEHT 4i TAX ON JOZHTLY HEID 4R TRUST ASSET5
DATE: 07-24-2013
ESTATE OF:WESSMAN DAVID D DATE QF DEATH:OI-01-2012 COUNTY:CUMBERLANO
FILE NO. : S.S/D.C. ND. : 374-58-6418 ACN: 12148084
TAX RETURN WAS: CX) ACCEPTED AS PZLED C } CHAN6ED
JdINT Ok TRUST ASSET SNFORMATION
FINANCIAL INSTITUTION: SDVEREIGN BANK ACCOUNT NO. : 3381132962
TYPE OP ACCOUNT: t ?SAVIN6S fX? CNECKZM6 C )TRUST { )TZME C£RTIPICATE
IiATE ESTABLiSHED 1d-24-2002
Account Balance 5U1.61 NOTE: TO ENSURE PROPER CREDIT TO
Percent Tsxable X 0,5Q0 YOUR ACCOUNT, SU$MZT TNE
Amount Sub7ect to Tax 25�•$1 UPPER PORTION OF THIS NOTICE
Deqts and Deductions ' .00 WITH YOUR TAX, PAVM�I�T T❑ THE
Taxatrle Amount 250.82 RECZ3�SFER OF �LLS��kfiE 7HE
Tax Rate Y •0� AB�rADDRES�S. !�%jK�; CHECK
Tax Due •0� DR '(�'QIiEY qRDER P��tABLE T0:
c.
"REU`�STEk'.OF�4 I LLS,r,�11GENT."
TAX CREDSTS: t-' :°��- � . �=�'
PAYMENT RECEIPT 1?IS[OUNT (+) pryOUNT PA'FD� � ��
DATE NUMBE2 INTEREST/PEN pAID (-) i ,- `;
—� z'�
t–" 3�
_ _ r- rJ
_� �� ' � U _n
��
, TOTAI TAX PAYMENT ,00
BALANCE OF TAX DUE .00
INTEREST AND PEH. .00
TOTAL DUE .00
x IF PAtD AF7ER TNtS DATE. SEE REYEttSE fOR CALCULA7TON Of ADDZTZ�NAL INTEREST, » �'\
IF T�TA� DUE SS BEFLECTED AS A "CREDZP* CCR}, Y�U MAY BE DUE A REFUMD. Y
SEE REVERSE SL�E aF THZS �'ORM FOR ZNSTRUC7ION5.
PURPOSE OF
NOTICE: To Fulfill the reauira�ants of Sect3on 2140 of khe Inharitance antl Estata Tu Rck, Act 23 of 2000. (]2 P.S.
Section 9140).
PpYMENT� Dataeh t�e tao oortion of this notice and sub�it with vour oev�ant to t�a Register ot Wills orinteE on tha
reverse side. Make check or �oneY ortler oevable to� Repister of Wills, Auent.
Failure to oav the tarz, inkarast antl vanalYV dua �av result in t�e filinp of a lian in Yhe anvropriaia
counky or tha issuance of an Orohan's Courk eitation.
REFUNO (CN)v R refund of a tu� c�adii, which vas not roquasta0 on 4hs kax roturn, �sv ba r�auast�tl bv ewnletinp m
"AOOlication for Rafuntl of P�nnsvlvania lnhe�ikenca antl Estata Tu" (REV-1313). �nnlications sra arailable fro�
t�a DaperionY's W�b site at ww.rwanua.staU. a.us. aro R�oistar of�Wills or Rewnua UfstMet Offiee or frw the
�mparhant's 24-heur enawaHnp ss�vieai 1-806- - 05D; serv3eas for bspaye�s wit� soacial hear5np enE/or
soaakinp neatls� 1-800-447-3020 (TT only).
OBJECTIONS� Amr party in interest no4 satisfietl rit� tha aporais�ont, allowsnea or tlisellwanee of datluetions or assess�ont of taz
[includlnp Eiseount or in4erast) as shwn on thiz ne�ice �ay obleet rithin 60 dafrs of tha Aata of raceivt nf 4hia notiea
bY�
A) Protest to iha PR Oaoert�ant of Ravanua, toard ef Appaals bv filinp a vrotast onlina at
wwv.bwrdof . �ls.st�t�. a.us on or Mfor� th� 60-dry anp�al wriod �xviras.
In ordar or�am�1�ekCOa!¢.nrebst to br va1SA. vou �uat r�taiw a confir�ation nu�bv antl vrae�ss�d date
fro� tM loard of �oouls W�6 sib. You �av elso s�nd � w�ittm orot�st to PA Oao��l�mt of Reranue,
- �o�rA af �YVaals, PO tox 2Q021, X�rrisburp, PA 1712l-1021. P�tilioos ��v not b� fun0; or
!) Elaet to hava tha �sttar tlatar�instl at tM autlft of t�� o�rsonal raorasentat9vs eceount; or
pp�IN- C) Aooasl to the Oro�ms' Courk.
ISTRRTIVE
CORRELTIONS: Fackual errors discoveratl an this assass�ent should ba addrassatl in writine to: PA Oeoart�ent of Revanue.
Bureau of IndiviCUal Taxes, ATTNi Post Rssess�ent Roview Unit, PO Box 280601, NarrisEUrp, PA 1�128-0601
or call (717) 787-6505. See Paea 4 of "Instructions for Inheritancs Tex Re4urn for a Resitlent Oecedani•' (REV-1501)
for an exolanetian of atl�inis4retivelY correc4ebla arrors.
OISCOUNI� If anv tax tlue is paid rithin three calentlar �onk�s after the dacedant's Aeath, a five percan4 diseaunt of the tax naitl
iz allowatl.
PENNLTV: Tha 15 oercant tax e�nasYy non-narticipation oanaltv is co�nutad on tha total of the iss anE iniarast assessetl and not
paitl bafara Jan. 18, 1996, the first tlav efter tha antl of khe tex a�nastv perio0. This non-pariieioation
oenalb is enn�alaEla in tha se�e �annar and in the t�a sa�� ti�a p�riotl as vou �oultl apvaal 4ha tu and interest
that has been assassatl as inaieat.a oo this notice.
INTEREST: Interest is charaotl bapinninp rith firs4 tley at Oelinpuencv ar nine eonths antl one tlay
fro� khe date of Eaat� to t�e tla4e of OaY�ant. Tues which beea�� Ealinvuent before Jan. l. 1982.
bear interest at t�e rate of six oarcant oer annu� calculataA at a dailv rate of 0.000164.
pll taxes w�ieh baease dalin0�en4 on or after Jan. 1, 1982 will baar interesT at a rate whie� veries fro�
year to year with tha rate announead bv tha PA Oenar4�ent of Rovenue. Ratas far 1982 throuph 2006 can be
found in tha Pennsvlvanie Resident Instruction Bedclet (REV-1501), the Pennsvlvania Non-Resitlent Instruction
Booklet (REV-1736) or on tha Oeoart�ant of Revenua Wab sita ww.revanva.skate.pa.us.
T�e aoolicable interest ratez for 2007 throuph 2013 are:
Intarest Daily Interest Dailr InYaras4 OailY
Year Rata Facto� Yeer Rate Facior Yea� Rata Factar
200] 8X .000219 2008 ]Y. .000192 2009 5X .000137
2010 W: .000110 2011-2013 3X .000082
Intarest is calculated as fallows:
2NTEREST = BALANCE OF TAX UNPAIO X NUM6ER OF ORYS OELINGUEN7 X MILY INTEREST FACTON
Aro notice issuetl after the taz baco�es tlelinauent will raflect an interesi calculation to 15 dms
beyond the Eata of tha assess�ent. If oav�ent is �ade after t�e interest conoulaiion Cate s�oVn on the
notice, adtlitional inkerest �ust ba calculateE.