HomeMy WebLinkAbout08-02-13 (3) � pennsylvania
BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OFREVENIIE
INNERITANCE TAX oIVISION APPRAISEMENT. ALLOWAXCE OR DISALLOWANCE
Po BOX 280601 OF DEUUCTIONS� AND ASSESSMENT OF TAX ON R�-1548 FX AFP (12-12)
IWRRISBUR6 PR 11728-0601 JOINTLY HELD OR TRUST ASSETS
DATE 08-05-2013
ESTATE OF BOWLBY CHARLOTTE R
DATE OF DEATH 08-28-2012
FILE NUMBER
COUNTY CUMBERLAND
SSN/DC
WILLARD F BOWLBY ACN 12149999
70 GREENFIELD DR APPEAL BY DATE:10-04-2013
CARLISIE PA 17015-7682 (SeereversesideunderObjections)
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 �
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REV-1548 EX AFP C12-12)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS. AND ASSESSMENT OF 7AX ON JOINTLY HELU OR TRUST ASSETS
DATE: 08-05-2013
ESTATE OF: BOWLBY CHARLOTTE R DATE OF DEATH:OS-28-2012 COUNTY:CUMBERLAND
FILE NO. : S.S/D.C. NO. : 204-16-8691 ACN: 12149999
TAX RETURN WAS: (X3 ACCEPTED AS FILED C ) CHANGED
JOIN7 OR TRUS7 ASSET INFORMATION
FINANCIAI INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 252602-42
TYPE OF ACCOUNT: OSAVINGS O CHECKING OTRUST C p TIME CERTIFICATE
DATE ESTABLISHED 09-15-2008
Account Balance 1�6,406.37 NOTE: TO ENSURE PROPER CREDIT TO
Percent Tazable X 0.083 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax � 8.866.84 UPPER PORTION OF THIS NOTICE
Debts and Deductions ' .00 WITH VOUR TAX PAYMENT TO THE
Taxable Amount 8.866.84 REGISTER OF WILLS AT THE
Tax Rate Y .00 ABOVE ADDRESS. MAKE CHECK
Tax Oue .00 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS. AGENT."
TAX CREDITS: � -
PAVMENT RECEIPT DISCOUNT (+) C'.= �,_ `' � I
DATE NUMHER INTEREST/PEN PAID (-) AMOUNT PAID ^ ;._, �,'�'
�,, .
;i ; 3
_ _ I..,
��'- �,- r� N . .. ..
t
r�.� , .._n �'��I
e
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�� E�._'. :.I 2-',I�
_,:I 1-� ...:..
i"rS
� f'-
..i��� T FJ �� �
TOTAL TAX PAYMENT � .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00�
TOTAL DUE .00
� IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. � �I� .
IF TOTAL DUE IS REFLECTEO AS A •'CREDIT" CCR7, YOU MAV BE OUE A REFUNO. Y
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
PURPOSE OF
NOTICE: To fulfill the reuuira�ents of Sec4ion 2140 ot the Inheritanca anA Estate Tax Rct. Act 23 of 2000. (72 P.S.
Section 9140).
PAVNENT: Oatach the top aortion of this no4iea anA sub�it vilh your oav�ent to Lha Repister of Wills orintad on the
raversa side. Maka check or �onaY ertlar�wvable to: Rapister of Wills. Apant.
Failure ko nay iha tax. intarost anA pcnalty tlue �av rosult in the filin9 of a lian in Yhe aparooriate
eountv or the issuanu of an Orphan's Lourt citatian.
REFUND (CR): A refuntl of a tax er�dit, rhich was net roquasbtl an tM tu r�turn, �av be rsvwstW by eunl�tinp an
"�ooliuLion. Por R�funtl of Pmnsylvenia lnh�ri4anc� end Estat� Tax^ CREV•1313). 1YOOliotions are availebla fro�
tM^OWarbmt's M�b siN e! �.r�r�. •.atrt�. .ua� aro R�ySaNr ef Wills or R�vmu� Diatrick OfHe� or fr» the
D�oart�wt'B 24-M1eur enwoHny'si�Y��f��F150; soFVie�s for tezoaYan wiSh so�tisl h�a�in4 and/or
splakinp naaESi 1-E00•447-3020 QT only).
0lJECTIONS� Rro narty in inLrost not satisfiad with t�a aPnrais��nt, allwanc� or tliasllawaqea of tletluctions ar ass�ss�ant of Yax
(incluUinp discount or intarasU as s�own on tM1is noiie� ��v ob7aet witM1in 60 tlaa af tha tlrta of r�csiot of this notiN
bv:
A) Probst to the PA D�n��hmt of Revanw, 6eard of Apouls M filinp e orobct online ak
u�w��.bw��Aef� prsla:fY�f►�•us on or Mfon tM G0-6ay wvol o�r5ed n[oi�as.
In erd�r for��M`�YI.iiLktMfSa�,brotest te� �� va31tl, You �uitrrye�iv� a confin�kion nu�bar and oroussa0 tlake
Pro� the 6osrtl af AOD�+la Wa0 sib. You �ay alzo smtl a writbn orotast to PA DaDerb�n4 of Rsv�nw.
6mPA of I1DONls. POJ6s.2�1021, Narriaburp. Pl1 17128-1821. P�tlt3nns�.�N bot�W' faoe�tl; or
!) EACt to hsw tho uLi�r Aatar�in�d �t�iM aud3t ot tFe o�raenal�r�pnsintativa account; or
Ap11N- �1 �oo�al ko kh� Orohans' Court.
ISTfGTIVE
CONRECTIONS: Factual errors diseowreE on this essessunt shoultl be addnssetl in wrikina toa PA Oapartunt of Nevenue,
Buraau of IndiviAyal Tazas, ATTNv Posi Assass�ent Raviaw Unit. PO Bm� 280601, Nerrisburp. PA 1712l-O601
or call t717) 787-6505. Sae Pape 4 of "Instructiam for Inh�ritanee Tn� Return for a RasiEent Oacatlent" (REV•1501)
for en �YClanetion of ad�inisirativelv earrectabla arrors.
OISLOUNT: If anv 4ax dua is oaitl within threa calentlar �on4hs efter t�e tlecetlent•s death, a five oercent discount of tha tu oaitl
is allowed.
PENALTV: The 15 vercant tez unasty non-partieioation nenaltv is co�outaA on the total of tha tax antl intarest assessed and noY
oaiE before Jan. 18. 1996, tha first dav aftar the and af tha tax anestv nariod. This non-oarticination
oanaltv is apOaaIabla in 4he se�e �enner antl in ths the se�a ti�a oeriotl as yau vould eooaal t�e taz antl interast
that has b�an assassatl as indleatad on this notice.
INTEREST: Inkerest is charpatl beBinninp riih first tlav af delinquency or nine �onths and one dav
froo tha data af dea4h to tha Aa4a of oav�ent. T�as rhie� baco� dQinquent batare Jan. 1, 1982,
bear inbrost at th� raL of six oarcenY nar annu� caleul�;etl at a daily rob of 0.000164.
♦11 tm�as rhieh bacMe dalineuant on or after Jen. 1, 1982 �ill Eear 3nierast at a rake rhich varias frow
year to rear rik� t�e rata announeatl Cv the PR Deaart�ant of Revenue. Ratas tor 1982 throuph 2006 can be
fountl in the Pannsvlvania RvziAank Instruetion Booklet (REV-1501), tha Pannsvlvania Non-Rasitlent Ins4ruetion
Booklat CREV-1736) or on tbe Danart�ent of Rwenw Web site vw.rwanuestate.oa.us.
T�e aoelicable intarast rates for 2007 t�rouph 2013 are:
Interes4 Oailv Interesk Dailr Interest OailY
Y�ar Ret• Facior Y�ar Rata Factor Y�ar Rate Factor
200� 8X .000219 2008 7Y. .000192 2009 5X .00U13]
2010 4Y. .000110 2011-2013 3Y. .000082
Inbrost is calcule4atl as follows�
INTEREST = B�LANCE OF T�IC UNPAIO X NUMlER OF MYS DELINDUENT % M[lY INTEREST FRCTOR
Aro notice issuetl after tha taz baco�es Eelinquent vill retleck an interes4 calculation to 15 Aays
beYOntl ihe data of the assess�enY. If pavsant is �atle afYer tha intarest eo�DUtation date shwn on the
notice, adtlitional interest �ust ba caleulateC.