HomeMy WebLinkAbout09-09-13 � pennsylvania
BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OFREVENl1E
INXERITRNCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR UISALLOWANCE
- f"�'� REV-1548 IX AFP U2-12)
PO 80% 280601 .--�� - � -..)i Of DEDUCTIONS� AND ASSESSMENT OF TAX ON
IWRRISBURG PA �:�I28i06B1� - " � � � � JOINTLV NELD OR TRUST ASSETS
-. - - . . � � �...:. �. � �,...j�� DATE 09-10-2013
ESTA7E OF ROADCAP LARRY E
- -`"':�I � i2 DATE OF DEATH 02-24-20��1c2�
�� � FILE NUMBER ��^ I�J^-1 oO
� - COUNTY CUMBERLAND
��-- `� " - � SSN/DC
SUZAN ��;���;7�;"s,�1'�`CAiP-'���`�� ` ACN 12155482
1507 ��I�LQ�K,;�A1�:� ����--;�
�ti APPEAL BY DATE:11-09-2013
CARLI � PA 17013-9390 (Seer¢versesideunderObjecrions)
A�ount Re�itted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
RE6ISTER OF WIILS
1 COURTHOUSE SqUARE
CARLISLE PA 17013
CUT ALONC THIS LINE � RETAIN LOWER POR7ION FOR YOUR RECORDS F
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REV-154E EX AFP C12-12)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX OH JOIN7LY HELD OR TRUST ASSETS
DATE: 09-10-2013
ESTATE OF:ROADCAP LARRV E DATE OF DEATH:02-24-2012 COUNTY:CUMBERLAND
FILE NO. : S.S/D.C. NO. : 206-32-4850 ACM: 12155482
TAX RETURN WAS: (X) ACCEPTED AS FILEU O CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 2891035267
TYPE OF ACCOIJNT: OSAVINGS O0 CHECKING OTRUST C )TIME CERTIFICATE
DATE ESTABLISHE� 11-18-1993
Account Balance 2.647.73 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Sub]ect to Tax 1 ,323.87 UPPER PORTION OF THIS NOTICE
Debts and Deductions ' •0� WITH YOUR TAX PAYMENT TO THE
Taxable Anount 1,323.87 REGISTER OF WLLLS AT THE
� Taz Rate Y •15 ABOVE ADDRESS. MAKE CHECK
Tax Due 198.58 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, A6ENT."
"TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) pMOUNT PAID
OATE NUMHER INTEREST/PEN PAID C-)
INTEREST IS CHARGED THROUGH 09-18-2013 TOTAL� TAX PAYMENT .00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 198.58
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 4.85
TOTAL DUE 203.43
� IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. � .\�\
IF TOTAL DUE IS REFLELTED AS A •'CREOIT^ CCR), YOU MAY HE GUE A REFUND. 111
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. V�
PURPOSE OF
NOTICE: To fulfill the requira�ents of Seetion 2140 of 4he Inheritance antl Estata Taz Act. Act 23 of 2000. C]2 P.S.
Saetion 9140).
PAYMENT� Dataeh tha ioo norlion of this notice antl sub�it wikh rour oev�ant to khe Repister oF Wilis nrintad on the
�reverse sitle. Maka eheck or wonay artlsr vavable to: Rapisbr of Wills, Aeent.
Failura to osv thc tarz, inYarast snd panaltv tlua �av rasult in tha filine of a lien in the aooroor5ate
county or the issuance of an Orohan's Court cikation.
REFUND (CR)� A rafund of a tu eratlit, whieh vas mt ranwstatl on tM tax ra4urn, �ay b� nauastatl M ewolaLinp an
"�OOlicakion for N�funG of P�nnrylr�nia lnh�rit�nc� an0 Estate Tax•' (REV•1313). �vnlications ara erailablo frw
tha DsD��h�nt'a WM sib�et wr.rvrrmia.st�k�. .0�� ..usr �m� R�yisbr of W311s or R�ram�e District Offiea or fra� the
DaOa�t�mi's 74-hW� anAUrfn�Y��SiPVI iG�i -�B�•3i2�-l950; sar�feas for taxpayars r3th spacial hearin9 antl/ar
soaakinp m�dse 1•B00•447-1020 (TT onlv).
OBJECTIONS: Aro perty in intarest not satisfiaE with ihe avcrais�cnt, allowanca or disallwanco of detluctions or assess�ent of tax
(inelutlinp disco�nt or interest) ss shown on Yhis netic� �ey ob9eck vithin 60 Aavs of the deta of reeaiot of 4his notice
bY:
A) Protast to tha PA D�oart�enk of Ravanw. Beartl of Aopaals M filinp a orotast onlina at
� www.0e�r0wf• H; . t�t�. .ua on or O�fora Me 60-tl�Y �ooaal oario0 n[oiras.
in ortl�r for �n'�.� �¢Cf�ooic�orok�st to be r�lid, vw��mt rac�lv� a confir�ation nwb�r ana procass�E tlata
fro� th� �esrtl af Aoi�als Wab sib. You �ay also a�nd � writbn orot�st te PA U�o�rbmt of Rwanue.
BoarE of Avv�als, PO to: 2D1021, Harrizburp. PA 1712l-1021. P�titiens �ay net W�fax�tl; or
!) El�et to hav� !h� �attcr tl�tenin�tl at th� auAik ef tha personsl r�or�s�nteiivs account; or �
Ap7IN- G �oP�al to M� OrpMns' Court.
ISTfUTIVE
CORRECTIONS� Factual errors discovared on this assess�ant zhould ba addressetl in writinp to: PA Oeoert�ank of Ravanue.
Bureau of IntliviAUal Taxas. ATTN� Post �ssess�ant Raview Unit, PO Bmc 280601, HarrisEUrp. PR 17128-0601
or cell C717) 787-6505. Saa Pape 4 of "Instruckions for Inharitanea Tex Raturn for s Resitlant Dacedent•' (REV-1501)
for an exolanation of abinistraiivelv correcisble errors.
DISCOUNT: If arry tan due is naitl within thrae calandar wonths afkar tFre tlaceaani's death, a five Darcent diseount of the tax paid
is allowetl.
PENALTYx The 15 oareant iu rmsty non-varticioation nenalb is co�ou4stl on k�e total of tha tarz antl interest aszaszatl enE not
vaitl bafore Jan. 18. 1996, thc first tlay efter the entl of thc terz a�nasty veriotl. T�is non-oarticioation
oenalty is anoaalabla in tha sa�e �anner antl in the the sa�a ti�a oeriotl as vou woulA aoDOal 4he tax antl interast
tha4 has bean assesaatl az indicatad on this notice.
INTEREST: InYerest is c�arpatl Eapinninp wi4h first tlav of tlalinauanev or nina �onths antl ona dav
fra� the tlate of tleat� to t�a Eaie of pq�ent. Taxes rhich baea�a Ealinauant befora Jan. 1. 1982,
beer interest at t�e rata af zix pereeni per ennu� caleulatad at a tlaily reta of 0.000164.
R11 4�as which Eecs�e tlelinuuant on or ef4ar Jan. 1, 1982 rill baar interest at a rata whieh raries fro�
vear to rear wiih the rata announcaA bv t�e PA Deoerl�ont af Ravanua. Ratas far 1982 throuph 2006 can be
fountl in tha Pannsylvania Rasitlant Instruetion Booklet CREV-1501), t�a Pannsvlvenia Non-Rasitlant Insiruction
Booklat (REV•1736) or on the Denart�ent of Ravanua Web siia ww4.1'YYYlIY1.528LP.p�.YS.
The avClicable intarast ratas for 2007 khrouBh 2013 are:
Interast Oaily Interest Oailv Interast Dailv
Y�ar Rat• Factor Y�ar Rat• Factor Y�er Rate� Faeior
2007 BY. .000219 2008 7Y. .000192 2009 5X .00Oli7
2030 4X .000110 2011-2013 3Y. .000082 �
Intarest is calculaiad as follows:
INTEREST = MLANCE OF TAX UNPAID X NUMBER OF MYS OELINpUENT X 011ILY INTEREST FRCTOR
Aro� notice issuad aftar the Yax beco�as dalinuuont will refleei an interast calculakion to 15 davs
Eevond the tlaYe of kha assess�ant. If oay�ank is �atle af<er 4he interesk co�DUtation data shwn on k�e
noYice, atldilional interesk �usY be caleulateC.