HomeMy WebLinkAbout08-20-13 � pennsylvania
BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX � DEPARTMENTOFREVENUE
INNERITRNCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE ���
PO BOX 280601 OF DEOUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP [12-12)
HARRISBURG Pn 17128-p5�if,L� ::� r. JOINTLY HELD OB TRUST ASSETS
�' . '"__ . . . .� !�%�
��" � . . �� �� � UATE 08-19-2013
-� �� ' �� �� � " ESTATE OF MCGANN MARY R
DATE OF DEATH 01-10-2012
'.`i� ., ;� [� c;� ___ `;ti FILE NUMBER
COUNTY CUMBERLAND
�� - -;-� SSN/DC
LOUISE T AMMbrf3"�` �-'- ACN 12151723
� � 4329 S VIC�IW�� ��%'l!r(I APPEAL BY DATE:10-18-2013
HAR R I S BU�J�B E R��;�X}(}2-�By�34 (See reverse side under Objectians)
Asount Rea�itted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
L COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS IINE � RETAIN IOWER PORTION FDR YOUR RECORDS �
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REV-1548 EX AFP C12-12)
N07ICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSNENT OF TAX ON JOIHTLY HELD OR TRUST ASSETS
DATE: OS-19-2013
ESTATE OF:MCGANN MARY R DATE OF DEATH:O1-10-2012 COUNTY:CUMBERLAND
FILE NO. : S.S/D.C. NO. : 112-28-0247 ACN: 12151723
TAX RETURN WAS: (X) ACCEPTED AS FILED O CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: METRO BANK ACCOUNT NO. : 537416265
TYPE OF ACCOUNT: OSAVINGS ( � CHECKING OTRUST C )TIME CERTIFICATE
DATE ESTABLISHED 07-21-2006
Account Balance 4.141.54 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 2.070.77 UPPER PORTION OF THIS NOTICE
Debts and Deductions ' .00 WITH VOUR TAX PAYMENT TO THE
Taxable Amount 2,070.77 REGISTER OF WILLS AT THE
Tax Rate Y .15 ABOVE ADDRESS. MAKE CHECK
Tax Due 310.62 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-7
INTEREST IS CHARGED THROUGH 08-27-2013 TOTAL TAX PAYMENT .00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 310.62
REVERSE SIDE OF THLS FORM INTEREST AND PEN. 8.18
T07AL DUE 318.80
. IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. � �
IF TOTAL OUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
PURPOSE OF
NOTICE: To fulfill the require�onts of Saction 2140 of the Inheritance anG Estake Tax Act� Act 23 of 2000. C72 P.S.
Sectian 9140).
PAYMENT: Datach the top oortion of this nokice and subait with vour oaYeont to the ReYisker of Wills prinketl on the
reverse sitle. Make check or �onay order Dayeble to: Repister of Willsr Aeent.
Failu�e ko pay the tax� inka�ast and oanaltY dua maY �asult in the filing of a lien in the aporooriaYe
county or Yhe issuance of an OrD�an's Court ciYation.
REFUNU CCR)� A refuntl of a tax croAit. vhie� r�s not raowatetl on the tuc rsturn, nsy ba reqwat�d by eewnl�43np an
"AOOlieatian for Rafuntl of P�Mravlvsnia lnheriianea and EsLeta Tex" (REV-1313). Apoli<etions ara availaEla frw
tM D�eerMn�•s M�b sib at wni.rvww.stst��oc s, ero MGisY�r of W111s or R�rmw Distriet Oftiea ar fra� !h�
DaoartuM's 24-hour �nsw�rfnp��sarv ea! - • • 50; smvieas foh tazoavers rith epacial hearine andlor
snakinp nrsGS� 1-800-447-3020 (TT only).
OBJECTIONSv AnY partv in interesk no4 satisfiad rith tha aporaiaant. allwanea or tlisallaMance of tletluctions or assesseant of tarz
Cincludine discount or iniaresk) as zhown a� this notica say ob]eet �ithin 60 days of 4he date of receipt ot this noiice
bya
A) Pratazt to tha PA Wnarh�nt of Ravenu�, ioartl of App��ls by filinp a orot�at onlina a4
www.9e rEOf ab. a.us on or Wtere�tM 8B-day� �p0�a1 naMed exoins.
In arE�r for an� �� fbnit'.proGai te E� v�I1tl. vou �ust nwiw a eanfir�ation nwbar and proossatl tlate
frae tha BoarA of Aovwls W�b sfka. You �ay alsa sand � wriitm orat�st to PA Dapert��nS of R�ranua,
loartl of �poa�ls, PO laz 2i1021. Narrfsburp. PR 1A28-1021. P�LStlans �ay�Yrot b��farz�A; or
B) Elact to hava tha �atter dalar�ined e4 4ha auAit of 4ha narsanal rooresmfatira aecount; or
pp�IN- C) Aooeal to the Orohins' Court.
ISTRATIVE
CORRELTIONS: Factual errors tliscoveretl on this assessnent shoultl be atltlressetl in writinp to: PA Deoartwen4 of Revenue.
Bureau of Individual Taxes. ATTN� Post Assesswent Raview Uni4, PO Box 280601, Narrisbure. PA 17128-0601
or eall (711) 787-6505. Sae Page 4 of "Inskructions for Inherftanee Tax Raturn for a Rasideni Deeedent" (REV-1501)
tor an axolanstion of atl�inistrativelv correckable errors.
DISCOUNT: If any tax tlua is Daitl within t�ree calentlar sonYhs afker the tlecetlent's tleath. a five percenY discount of t�e tax paitl
1S BIIOMBf�.
PENALTY: The 15 oercant tax unastv non-oarticivation nanaltv is cosnutetl on k�a total of the tm entl inYerest assesseA antl not
aaid bafora Jan. I8, 1996, the Pirsk OaY after the entl of t�e tarz a�nesty period. This non-oarticioation
oanaltY is aooaalabla in tha sue eanner antl in t�e t�e�sase ti�e par5ad es you voultl aDOeel the tax entl interesY
that haz baen assassetl as inCicatetl on this notice.
INTEftEST: Interesf is cherped bepinnine with firsi dav of dalinuuanev or nina �ont�s antl ona tlav
fros the dale of death Yo tha Aata of oav�ent. Taxez which leeaa tlalinpuant bafore Jan. 1, 1982.
bear inkerasi at 4ha raia of six oareant Oer annu� ealeulatetl at a tla11Y rata of 0.000164.
All taxas whieh baca�a Ealineuent on o� after Jan. lr 1982 will Eear inkeresk aY a rake which varies t�os
vea� to Yaa� rith the �ate announcatl bY khe PA OeparY�enk of Revenue. Rates for 1982 Y�rauph 2006 can be
found in the Pannsylvania Resitlent InsYrucYion BookleY (REV-1501). the Pennsvlvania Non-ResidenY Instruction
Booklet (REV-1736J ar on the Deoart�ent of Revenw Web site ww.rewnua.state.ca.us.
The aoolicable interest raYes for 2007 throuph 2013 are:
In4arast Dailv Interest DailY Interezt Oaily
Year Rata Factor Y�ar Rate Factor Y�ar Nate Faetor
200] 8Y. .000219 2008 lY. .000192 2009 SY. .000137
2010 4Y. .000110 2011-2013 3% .000082
Intarest is ealeul�tetl as tollo�s:
INTEREST = BALANCE OF TAX UNPRID X NUMlER OF MYS �ELINGUENT X n4ILY INTEREST FACTOR
Anv notica issuetl a4ter the tax becowas dalinauant will raflect an 3nterest calculation to 15 dars
beYO�d the date of the assesswent. If paywent is �atle afker khe inkeresY cooputation tlate shown on the
notice, aEtlitional 3nteresY �ust be calculatetl.