HomeMy WebLinkAbout09-09-13 (2) � pennsylvania
BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OFREVENUE
INxERITANCE TNC DIVISION APPRAISEMENT, ALLOWANCE .OR DISALLOWANCE
PO BOX 28a601 OF DEDUCTIONS, ANU ASSESSMENT OF TAX ON R�-1548 IX AFP C12-12)
IuRRISlURG Pn 17128-0601 JOINTLY HELD OR TRUST ASSETS
- - �� - " � DATE 09-10-2013
„_ , ... '- �,' . _.... ESTATE OF KOHLER JOAN M
DATE OF DEATH 09-28-2012
- - n ^�-c �, 1 �J FILE NUMBER
_. .,, .. .., � li�l �: L COUNTY CUMBERLAND
SSN/DC
DEBRA A AN�E€,`�.,'( �.'j;� ACN 12155857
435 DELANCE�S-GJ n-�. ;=�-` APPEAI BY DATE:11-09-2013
I'�.�"JJ l.� y.�.,
MECHANICS$IJ��GuE�,�A �L,7055-5�ib4 (SeereversesideunderObjections)
��3 S ' �� la 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: 09-10-2013
ESTATE OF: KONLER JOAN M DATE OF DEATH:09-28-2012 COUNTY:CUMBERLAND
FLLE NO. : S.S/D.C. NO. : 210-26-9714 ACN: 12155857
TAX RETURN WAS: (X) ACCEPTED AS FILED O CHANGE�
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 173596-41
TYPE OF ACCOUNT: OSAVINGS O CHECKING OTRUST C p TIME CERTIFICATE
DATE ESTABLISHED 03-19-2010
Account Balance 1 ,017.81 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Sub�ect ta Tax 508.91 UPPER PORTION OF THIS NOTICE
Debts and Deductians ' .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount � 508.91 REGISTER OF WILLS AT THE
Tax Rate Y •�45 ABOVE ADDRESS. MAKE CHECK
Tax Due z2•9� OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) pryOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
INTEREST IS CHAR6ED THROUGH 09-18-2013 TOTAL TAX PAYMENT .00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 22.90
REVERSE SIDE OF THIS FORM INTEREST AND PEN. . 15
TOTAL DUE 23.05
. IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. + `\(��
IF TOTAL DUE IS REFLECTED AS A ^CREDIT^ CCR), YOU MAY BE DUE 11 REFUND. ]�J
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. v�
___ . . . _. __.
PURPOSE OF
NOTICE: To fulfill t�e raouira�an4s of Saction 2140 ot khe Inheritance antl Estate Tax Ac4, Rct 23 of 2000. (72 P.S.
Section 9140).
PAVNENT: Oetach t�a toD oorlion of this notica antl zub�it wii� your oaY�ant to the Repister of Wills printetl on khe
reverse sitle. Maka check or eonev orAer caYablo to: Rapister of Wills. Aeent.
failure to oaY tha tax. intaresY antl oanaltv duo �ev resulk in the filinp of a lien in the aooropriate
county or the issuance of en �rohan's Court eitation.
REFUNO CCR)� A rofuntl of a tu eredit, which wns not raquastad on tM tex ratarn, �ay �e repwstatl bv eo�olstinp an
"AOVlication tor R�tunA of P��nsylvania ln�eritance and Est�ta Tax" (REV-131}), ppplications ar� areilable fro�
4he Mpe�Mnt's Mab siYa at yww.tvranu�.steto.pa.us, smr RaplaLr of pills or Rawnua Dfst�iet Offiea or frw tha
Deoar�bnt's 24•hour ensw��inp�serv ea��50; sorvi�as far iaxoavers vith soaeial haerine antl/or
soeakiop na�AS: 1-800-447-3020 (TT onlv).
OBJECTIONS� Aro oartr in intarast not satisfiad with khe apprais�ant. allowanca or tlisallwanea of daEUCfions or assass�ant of tax
(ineluEinp Aiseaunt or interast) az SIIOMl1 on th3s notiea �ev o0j�e! within 60 tlavs of Yha date of raceiot of this notica
bY:
A) Protesk to tha PA Daoart��nt af Revenue. BoarA ef Appeals bv filinp a protest� online et
wrr.bwrtlof s.strt�. a.us on or bafora tha 60-A�y eppaal oeried azpires.
In o�A�� for �n �1sLt� !e orotast te ba velitl, vou �usL r�piv� a conHruilqn nu�bar antl oroussotl tlate
fro� tha Boartl af Apoaels W�b sita. You �w also ssnA a writtan orotast to PA O�nsrt��nt of Rsvenue,
Board of Aonasla, PO Box 2l1021. Harrisburp. PR 1712B-10YL�PetitYons �ay not be fn[etl3 or
!) El�ct to hew tha �att�r daiar�im! at tM autlii af ths vorsonal roonsmle4ive aceount; or
AUXIN- C) ADDaal to tha Orohans' Cour4.
ISTRATIVE
LORRECTIONS: Factual arrors discovaretl on this assess�ent shoultl be aEtlressad in wrifinB to: PR Departnant of Ravanue.
Bureau of Individual Tu[es, ATTN: Pozt Azsass�ani Revie� Unit. PO Box 280601, Harrisburp. PR 11128-0601
or call C717) 787•6505. See Pape 4 ot "Instruetians for Inheritanea Tme Re�urn for a Rasidan4 Daeedenk" (REV-1501)
for an explanation of sd�inistrativaly correctebla arrors.
OISCOUNT� If any kex tlue is naitl wiihin 4hree celentlar �onths afiar ihe tlecetlent•s tlaath, a fiva oercent distounk of tha tax paitl
15 81SOMBtl.
PENALTY� Tha 15 oercant kax a�nestv non-oarticioa4ion penaltv is eo�putad on the total of the tuc anG intarest assessa0 antl not
oaitl bafora Jan. 18, 3996, tha tirsi day aftar the antl of the !arz a�nestv oariotl. This non-oarticioation
oenalb is aopaalable in tha sa�e �ennar antl in the the sa�a 41�e oeriotl as vou wou1E appeal tha iex antl interest
that has baen aasessad as intlicatetl on this no4ice.
INTEREST: Interest is e�arpatl bapinnine rith first Eav of delinquenev or nina �onths a�a o�. aav
fro� the Cake of tlaath io fhe tlete of Dav�ent. Taxas which becue tlalinquent before Jan. I, 1982,
bear interest at the rata of tix oercent per snnu� caleulatad at e tlailv rate of 0.000164.
All tvices which becau tlalinuuent on or after Jan. 1, 1982 will bear intarosk a4 a rate whieh veries froe
vaar to rear �ith tha rata announeed by t�a PA Deoari��n4 of Revenue. Rat�s for 1962 thrauph 2006 can be
founC in ihe Pennsylvania pasiAant Insiruction eooklat CREV-1501). Yhe Pennsvlvanie Nan-Resident Ins�ruction
Boaklek (REV-1736) or an t�a Ocnart�ant of Ravenue Wab sita rw.ravenue.stata.oa.us.
The apolicabla interest ratas for 2007 throuoh 2013 ara:
Interesi Dailv Intarast Dailv Interest Dailv
Y�er Rate Feckor Y�ar Nate Factor V�ar Rate Factor
2007 BY. .000219 2008 ]Y. .000192 2009 5% .000137
2010 4X .000110 2011-2013 3X .000082
Inferest is caleuletetl as follows:
INTEREST = MLANCE OF TAX UNPAID X NUMlER OF 011YS OELINOUENT % d1ILY INTEREST FACTOR
Arry nokice issuad affer khe tu beeo�as tlelinqueni �ill reflaet an interest caleulation to 15 Aays
bavond 4he tlate of the assess�ent. If pay�ent is �ade afker tha intarest co�puYation tlato shwn on t�e
nokice, adAitional inYerest �ust ba celculaYetl.