HomeMy WebLinkAbout09-09-13 (2) � pennsylvania
BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OFREVENUE
INxERIT�NCE TRX UIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
PO !OX 280601 OF UEDUCTIONS� AND ASSESSMENT OF TAX DN REV-1548 EX RFP (12-12)
Ii�RRISlURG PA 17126-06a1 JOINTLY HELD OR TRUST ASSETS
_. _ ,..
- . ...' .�..:�. - � . . ';�:' DATE 09-02-2013
.. ,, ,,, . ._�r ESTATE OF HERSEY GLADYS V
- - �� �� � DATE OF DEATH 11-14-2011
v 1 y FILE NUMBER �,1��3'C�'��
. .. � �''^� COUNTY CUMBERLAND
SSN/DC
CLIFFORD F HERSEY;� ; ,- ACN 12154450
24 HARPERS FERRY WpX -�• � "� APPEAL BY DATE:11-01-2013
(� :i
MECHANICSBURG t� 'pd' Y7�,��q�-�?,,344,` (SeerwersesideunderObjectrons)
L;�,;;.�,�;c=,�_.�,..._• �.. • � 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 TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: 09-02-2013
ESTATE OF:HERSEY GLADYS V DATE OF DEATH:11-14-2011 COUNTY:CUMBERLAND
FILE NO. : S.S/D.C. NO. : 181-22-5526 ACN: 12154450
TAX RETURN WAS: (X) ACCEPTED AS FIIED O CHANGED
.. JOINT OR TRUST ASSE7 INFORNATION
FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO. : 5140243234
TYPE OF ACCOUNT: C )SAVINGS ( 70 CHECKING OTRUST OTIME CERTIFICATE
DATE ESTABLISHED 07-10-1986
Account Balance 8,348.00 NOTE: TO ENSURE PROPER CREDIT TO
Percent Tazable X 0. 166 YOUR ACCOUNT. SUBMIT THE
Amount Sub�ect to Tax 1 .391.36 UPPER PORTION OF THIS NOTICE
Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 1.391.36 REGISTER OF WILLS AT THE
Tax Rate Y .00 ABOVE ADDRESS. MAKE CHECK
Tax Due .00 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOIINT (+) qMDUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
f IF PAID AFTER TXIS DATE. SEE REVERSE fOR CALCULATION OF ADDITIONAL INTEREST. • �\
IF TOTAL Dl1E IS REFLECTED AS A "CREDIT•' CCR)� VOU MAY BE DUE A REFUND.
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
PURPOSE OF
NOTICE: To fulfill t�a rauufre�ents of Saetion 2140 of the Inheritanea antl Estato Tvc A<t, Act 23 af 2000. (72 P.S.
Saction 9140).
P�YMENT: Datach the too oortion of this notiea enE sub�it �ith vour oar�ant to t�e Rapiater of Wills oriniad on khe
reversa siEe. Mska ehack or �orwv ortlar paYeEle to� Repistar ot Wills, Apant.
Failura to pey the tax, intarast antl o�naltv Eua �ey rasult in tha filinp of a lien in the avvrooriat•
eountv er the issuanu af en Orph�n's Court eibkion.
NEPUND (CR): A rofuntl of a taz er�Eii, which ras not roqu�sLd on t�� tae r�turn, �ay b� r�au�shtl by ee�ol�tinp m
"�oolic�tion for RaiunE nf P�nnsYlv�nia lnh�ritanea and Eat�te Tax" (REV•1313). �oolie�tiens ar� availabla fro�
tM Mp�rtNni's M�b sit� i4 iMM.MY�IqN.i�lY�. .Y0. �ro R�oist�r af killa ar R�r�nu� Mstrict Offiea or fre� t�e
Deve�tW�nt's 24•�eur �nw�Mnp-�liYW� tot 1- 0- • 05�; Sarvicas for t�xoivarz wlth svacial horinp and/or
so��kinp na�tls: 1•600-447-3020 (TT onlY).
OBJECTIONSa Rw nartv in iniarast not satisfiad wi4h the aporais�ant, allwanea or disallw�nc� of Aatlmtions or assassunt of tuc
(inclutlinp Eiseeunt or inter�st) as zhwn on this notie� �yr ob;aet within 60 days of tha tl�l� of rac�iot of this notica
byv
A) Prot�st to tha PA Moart��n4 of R�v�nua. �e�rd of App�als by filinp a orot�st enlin� a�
wwr.lwrdef �� s,s£ .oa.us on er Mfen tM 6�-Ny po�+] wri�E��xoir�s.
In ortl�r fer �n'�liGtron 2-pt6t�aL te b� valitl, vou �usi r�Nfv� a eonHrution nu�b�r entl prowss�tl date
fro� th� lo�rd of AYOUls WaE sib. Vou �av alae s�nd a vr3ttm orot�st to fM Mo�rtrmk of Rw�nue.
loa�A of �DD�+33r PO �ox 3l1i21. H�rrisburp. PA i�iae•1rti. vtacions:aa aok b� faond; or
C) ELet io hw� tM utbr tl�bninstl at fh� w0it ef the oersonel Noreamta4iw eceounk; or
AOMIN- C) �poul ie !he O�Oh�ns' Caurt.
ISTRATIVE
CORRECTIONS: Fac4ual errors tliscevaratl on this assass�an4 shoulE be adtlressrE in writina io: PA Daoart�ent of Reranua.
BuraBU of IntliviEUal Taxes, �iTN: Post Ass�ss�+nt Raviaw Unii, PO !m[ 280601. NarrisDUrp. PA 171Z8-0601
or call C717) 787-6505. Sae Pape 4 of "Instructians for Inharitance Toc Raturn for a ResiEant Oecetlent'• (REV•1501)
for en exolanation of aMinlst�ativelv eorraeteble errors.
DISGOUNT: Tf anv tax dua Is paitl rithin threa calentlar �ont�s after tha tl�ea0en4's Eeath, a fiva oarcent tlizeount of t�e tax oaitl
is ellow.a.
PEWILTY: Tha 15 vercent taz rnasty non-oartieipation penaltv is co�vutatl on tha toial of the tmc end intarast assessetl anA nat
oaid bafore Jan. 18. 1996, the first dav after the enA of ihe 4u� e�nasLV oeriotl. This non•oarkicioation
oanalty is anoealmbla in the sa�a unnar and fn t�e fhe se�a ii�� o�riotl as vou weultl epoaal the tax antl in4erest
that has bsan essesaatl as ineieatetl on this notiee.
INTEREST: InYarest is charpetl OapinninB wit� first tlev of dalinauanev or nim �onths and one day
fro� t�a dete of tleeth to the date of oav�ant. Tucas which baea�� dalinuuent batore Jan. 1, 1982.
bear interos! at t�a rote of s3: O�rcent oar annu� qleulatatl at a tle31Y nta of 0.000164. �
All taxaz whieh b�ca�e tl�linqu�n4 on or after Jan. 1, 1962 will b�ar int�rest at e rele v�ich veries fro�
year to vear with t�a rata anneunced by tha PR Daoart�ent of R�vanue. Ratas for 1962 throup� 2006 can be
tound in the Pannsylvania RasiAant Instruckion Booklet (REV-1501), 4he Pennsylvania Non-Rasidanf Insiruction
Booklat (REV-17S6) or on k�e Daoart�ant of Rov�nua WaE site ww.ryranua.stata.ua.us.
The aonlicable interast ra4as for 200] throuph 2013 are�
Intcrasf DailY Intarest Deily Intarast Dailv
Vaar Rata Factor Y�er Rata Faetar Y�sr Rate Factor
200] 8% .000219 200! 7X .000792 7009 5R .000137
2010 4X .000130 2011-201i 3X .000082
TMarost is calculaHtl ez follovs� �
� INTEREST = MLANCE OF TA% UNPAIO X NUM�ER OF MYS OELINq11ENT % MILY INTEREST FACTOR
Ariv notice issuod after tha tax beco�es Gelinouent will raflact an interest calculation to 15 tlers
beYOnd the daYe of tha assess�ent. It oav�ant is �atla efter the inta�ast co�outakion date shovn on tha
notice, aEditional interest �usk be calculatad.