HomeMy WebLinkAbout08-02-13 N07ICE pF INHERI7ANCE TAX � pennsytvama
BNHERI ANCE �BU VISION! TAXES qppRATSEMENT, ALL�WANCE OR DISALLOWANCE 6S� DEPARTMENTbFHEVENUE
PO 70X 28Ub81 OP DEbUttTONS. ANp ASSESSMENT OF TAX pN REVa948 IX pFP a2aD
fURRiSeURG PA in29-o6tl1 JOINTIY MEiD Ok TRUS7 ASSETS
DA€E 08-05-2013
ESTATE OF BOWlBY CHARIOTTE R
DATE OF pEATM 0&-28-2012
FILE NUMBER �21-I3-��}b
COUHTY CUMBERLAND
SSNlDC
IINDA J MCMASTER ACN 12150001
361 lINCOi.N ST APPEAL BY DA7E:10-04-2013
S4MERSET PA 15541-1308 (Sc�reversestdeunderObjecYions}
A�aunt Re�itted �—� �
� MAKE CHECK PAYAHIE AND REMIT PAYMEHT T0:
REC,ZS7ER 6F WZLIS
1 C4URTH4USE SQUARE
CARLISLE PA 17013
CUT At8N8 TNIS tINE �'�' RETAIN LONER PORTION FOR YOUR RECdRDS �"�
'-`-`-'-""-'-"""-""-""-•-`-^"'-'-.-'-""_'-'--'-'-'----'-'-'--'-""""-^-`-"-
REY-Z548 EX AFP C12-12)
�' NQTICE OF INNERITANCE TAX APPRAISEMENT. AtLOWAHCE OR DISALLOWAMCE OF
DEDUCTI�NS, ANp ASSESSMENT 4P ?AX ON JOIN7EY NEl4 OR TBUST ASSETS
DATE: 08-05-2p13
ESTATE OF: BdWI$Y CHARLOTTE R DATE OF DEATH:08-2$-2012 COUNTV:CUMBERLAND
FILE NO. : S.SfD.C. MO. : 204-16-8b41 ACN: 12150p01
TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 15T FCU ACCOUNT ND. : 252602-42
TYPE OF ACCOUNT: OSAVINGS O CHECKIN6 ( STRUST CXITIME CERTIFICATE
DATE ESTAHLISHEU 09-15-2008
Account Balance 106 406 37 N47E: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.083 YOUR ACCOUNT> SUBMIT TNE
Amount Sub]ect to Tax 8,866.84 UPRE& PORTION OF 7HIS NOTICE
Debts and Deductions ' .00 WITH YOUR TAX PAYMENT T4 THE
Taxable Amount 8 866 84 REGISTER OF WILLS AT THE
Tax Rste r .045 ABOVE ADDRESS:: MAI�C �CHECK
Tax Dt�e 399.01 OR �N Y ORD�R' P/�Y14S4�E T0:
"RE��fR OF-��tI1.L���'^r,.`�"�iGENT."
TAX CREDITS: �' ' ��� ��
PAYMENT RECETPT 4ZSC4ttN7 f+} a �� � � ,
DATE NUMBER INTERES7/P6N pAID CJ ANOUNT P[1�I"D }-: C'`7 '
�..
C:: `;:��i
e:!::% r,.. , . .�.� 4
t� ` I �� :_ L�?
,�.� t:��.', r. i_.. �...,1
�� �...-{ F , `�") r'o1
Y' 7 J
INTEREST IS CNARGEU THROUGH QB-13-2013 TOTA� TAX PAYMENT .00
AT 7HE RATES APPLICABLE AS OUTLINED ON 7HE BAUNCE 4F TAX L1UE 394.01
REVERSE SIDE OF THIS FORM INTEREST AN11 PEN. 2.52
TpTAL DUE 401.53
� IF PASD AFTER THIS DATE, SEE REVER5E FOR CAI.CULATION OF ADDI7IONAL INTEkEST. w �
IP TQTXL DUE I5 REFLEC7ED AS A ^CREDIT"' {tRJ, Y�U NAY BE DUE A REFOHD.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
PURPOSE OF
� NOTICE: To fulfill tM requi�i�oRts ot Saetion 2340 of the Irtheritanca end Estate Ta�c Act, Rct 23 of 2000. OP P.S.
Section 9140).
PAVMENT: Detech !he top vortiqn of this notita ana subWit w3th vour payr,ant ta !ha Reqirtar oF Wills urinbtl on the
rerarsa sitle. Meke pMek or �onav ordar paYaDla to: Rapister of kElls. Apant.
Pai3ure ta aeY tha tax: intarost anC.Genaltv tlw �ey rasult in the filine of e liw in the aonwovriate
coun4v or tha isauanca pf an Orphan's Court cftat3on.
REFUNO CCR): A refuod of n tax erntlit, whfci�was not raeuaatcd an thx t� rahrm, �ay 4a raawstoA 6v cr»via#inp en
^ApolicKion for Rafurtd of Pennsrlvania lnharitanea and Estata Taic" (REV•1313). AoDlipt3ona an evailebia fro�
kM Mpe�tnnk•s Wb s3ir et � .r��.st$�tm��. .ans�a�.eu�Sar�arq�8�o"satar ef Milis ar Rsvtow Dis#tirt�Off}ta ar frw tha
�apHHMt't 24-hOUr i(1W�fSttY�itf•Y i i 1�• v•sK-cMU� SBI`Y1Cp5 }Q� �iYpiYl�S M1Lh s0Yt1l� htl�iilly�Lflfl/ql'
snWakinp no�tli� 1•800-447-3U20 QT on3y).
0@JECTIONSx A�p. oarW in 3ntarost rvot satixfiatl with #ha avarads�ent. allaaenca or tlisallarprce of tlatluctiona or assesswM of tez
CS�e2udinD tliseount ar 1nt�rortl as shown on this nnSiw �ay ob7wL witti{n 60 tlays af tha dato of rocsipt of t�is notica
bY�
AJ Protast to khe PA O�p��t��nt of Ravanw. �o�rtl pf �pp�als by tilinp e orot�»t onlino ai
ww.6wMef �aR•.e,�,_,.ue on er bafo�+ th+ f0-d�v°wvtal wriW �za4rix.
I� ortler farv'iN� ��qSk(�'f!C'irot�it to D� vaiid. You �urt Fic�iv� s eonfirution nwbar anG vrocapsad tlete
f�a� kha Boa�d af Appqlz N�C site. Yau �mr a7so s�ntl � rritUn prot�zt to PA DevaK��nt of Rerenue.
{oaM of App��ls. PA bX.2QU2L Harris4ury, PA ll1284P11, Pqtitfemt �'el.nat b�. fAx�tl� or
6) Elset Lo�h�r� ih� ntt�r d�tarrimd"�t tfie sudit of thr eaFsonai ranrs3mt�tivr aeceunt; or
. ACMIN- t� App�al to ttu OrpMmz' Court.
ISTRATIVE
CORRECTIONSi Factual errorz discaverea an this essess�ant sbpuld ba addrassatl irv rritinq toz PA Dssrartrsn# af Navsnw,
Buraau of Indiritlual Taxas. ATTM� Pcst Assass�mt Reviaw Un3t, PO Box 2E0601. Harrisbur�a� PA 1)128-0601
or eall f117) 78i-6505. Sao Pepe 4 ot "Insipuctiont for InA�rltanee Tex R�turn for a�R�sitlant Oecatlent^ CREY-55077
for sn a�eplanetim of sA�inistratirelY corr�otepl� trrprs.
PISC4UNTa If any ta�c duo is oaitl within #hr�e calantlar wMhs efkar tha tlecadant's tlapth, a fiva vercent tliscount nF tha tax oaStl
is sllovotl.
, PENALTY� Tha IB Del`ubt SG% a�nastY nen-vartiuioation oanaltY� ix eo�out�tl on tha total of tha tsx antl interest asaasseC and not
naid bafiore Jan. 38, 1995, tha first tlmr eftcr the tnd of tha tu amazty cariod. This non-varticfnatian
o�oaTtY Ss apo�ilabl� in tfio saa �annar and i� Mc ih� sa�a ti�e oer3od as vou uoultl eooeal khe taz antl interest
4h11t h�5 6��0 lRS�S�.�tl K �}fItl�COYBtl OII ih15 OOi1Ce.
INTEAEST� Interast is ChLP9ad 6Y91An1f1y Mlih £lfit tlaY af tlel4nauoncy or nlne Wenths and ona dav
fre� tha date ot Aaeth to tha tla4 of uaY�ank. T�ax wh3eh bacwa d�linauant baforo Jen. 3, 19%2e
bear interest st tM rat� of six peromt wr anmr� saialatetl st a Aailv rete af �.9CY164.
A11 tazcs xhi<� bacpa tl�li�quani on or AftYl' Jan. 1, 1982 will bqar interazt pt a rata which vaFias fro�
veer to year wi4h the rats announced by the PA pwaM�aM of Rewnue. Ratas for 7462 throup� 2Up6 can 6e
found in ths Prnnsvlvania ResSGant Instrpctien BoWQet fREY-150ll, the PBnnsylVenip Non-Resitlont InYtruction
Hooklat (REY-1156) er on tha Devarhank of Rownua Web sita 4w.rYVanua.stata.0+•us.
Tho apol3eabla 3ntarsst robs for 200'7 throuph 2813 aree
� Inte�est 6ailv Interast DaiYV Intcrost Oails
Yaar Rate Factor YTar Rato factor Yaar Rete Fattaw
� 2007 @Y. .000219 2008 1Y. .000192 2009 5X .000137
2010 4'X .000110 Ztlll^2013 3X .609082
Zntsrast is celouistad as feliars:
INTEREST = BpLpNCE OF T/U( UNPAID X NIK1iER oF INVS DECTNQUENi X ndICY INTERE&T FACTOR
Ariv notice iasuetl after the terz beca�es dalinouent will raf}act an intenst celeulation to 15 Oayz
bByoOd the daYe of tha assOSSMent. If pdy�Ynt ls wstlo atbr the intYrest c0lyutatian tlat@ shavn on t�e
notica, atlGitio�ai intarosi �ust tre ca2cu2atod.