HomeMy WebLinkAbout09-09-13 j�' pennsylvania
BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX �.�� DEPARTMENT OFREVENUE
INHERITANCE 7IVC OIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
PO !OX 280601 OF DEDUCTIONS, ANO ASSESSMENT OF TAX ON REV-1548 IX AFP (12-12)
XRRRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS
"�� � � . .. ..�- . ��� DATE 09-10-2013
. - ESTATE OF HARTSOCK RUTHELLA
' � �� ��- � DATE OF DEATH 09-25-2012
FILE NUMBER �I ^��$�
, • ; � . .., _.. COUNTY CUMBERLAND
SSN/DG
SHERRY A KUFFA• �:- AGN 12156274
547 HILLCREST DR''-� J ,,._,-i. APPEAL BY DATE:11-09-2013
CARLISLE � � `�P'�4�`�7�t�-'4333 (SeereversesideunderObjections)
�'t;ii��iLi�i��i�`�`. f:r.' , �'��, A�ount Re�itted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 7HIS LINE �'1 RETAIN LOWER PORTION FOR YOUR RECORDS �
----'-""""'---'------------------------------------------------------------------------
REV-1548 EX AFP C12-12) �
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUGTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR 7RUS7 ASSETS
DATE: 09-10-2013
ESTATE OF: HARTSOCK RUTHELLA DATE OF DEATH:09-25-2012 COUNTY:CUMBERLAND
FILE NO. : S.S/D.C. NO. : 166-32-1959 ACN: 12156274
TAX RETURN WAS: (X) ACCEPTED AS FILED O CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: SUSGUEHANNA BANK ACCOUNT NO. : 1603298501
TYPE OF ACCOUNT: C )SAVINGS ( JO CHECKING OTRUST OTIME CERTIFICATE
DATE ESTABLISHED 10-29-1982
Account Balance 4,021.64 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 2.010.82 UPPER PORTION OF THIS NOTICE
Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 2.010.82 REGISTER OF WILLS AT THE
Tax Rate Y •15 ABOVE ADDRESS. MAKE CHECK
Tax Due 301 .62 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) pMOUNT P11ID
UATE NUMBER INTEREST/PEN PAID (-)
INTEREST IS CHARGEO THROUGH 09-18-2013 TOTAL TAX PAYMENT .00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 301 .62
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 2.10
70TAL DUE 303.72
+� IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. � _\„�
IF T0T11L DUE IS REFLECTED AS A ^CRE�IT^ CCR), YOU MAV HE DUE A REFUND. 1 N)
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. V���
P�RPOSE OF
NOTICE� To fulfill the reauira�ants of Sactian 2140 of tha Inherifance anA Estata Tuc Act, A<t 23 of 2000. (72 P.S.
Saclion 9140).
PAVMENT: Da4ach ihe too oortion of this notice anG subnit with your oav��nt to the Repistsr of Wills orinkatl on the
revarse sitle. Make chack or �aney ortler oevsCla toi Rapister of Wills, Aeenk.
Failuro 4o nay the tax, intaras! �ntl penaltv tlw �er rosulk in the tiline af e lien in the aoorooriaie
COY�YY o� 4he issuanCB Of LO O�ph�n's COUft. C1kdY30�.
REFUNO (GR): A refuntl of a tu er�d3t, which vaa not r�qu�stad on tM ta[ return. �ay b¢ reuuest�E by cwplatinp en
"AOOlieation for R�funtl of Pannrylvania lnheritan<a antl Estate Taz" (REY-lSli). �pplieations are available trow
tha Mp+MSnt's W�b siH at ww.rov�nw:sbt�.oa.u� uy RayisLr of Mills e� Rwonua District�Offiea or trow the
DeoeFtunY's 24•heur answa�inq�sa�vi cea - �- - 50; servips for faxoavers vith spacial haariny and/or
sD��kinp m�ds� 1-E00-447-3020 (TT only).
OBJECTIONS: Any partY in intarast not satisfietl rith tha aoPrais�antr allwanca or tlisallwanec of daductions or assass�enk ot tu
(includine Eiscount or intarast) as s�own on ihis notice �av o0i�e! within 60 Oavs of iha date of racaioL af this notica
bY:
A) Protest to th� PA Opa�tRant of R�vanua, loard of �oc��ls by tiliny a orot�st online at
ww.bosr0ofsowels.aHt�.or�.ua on or�bafon the 60-tltl� aoa�al osriotl s:01�as.
In ord�r for�M al�etrenla��orteUat to ba r�litl, you�uf! nuir� a confirution nu�bor antl prouzzad tlake
fro� the Boartl ot ADOOels W�b sita. You ��y also s�ntl � rHtt�n prat�st to PA D�pe�t�ant of Ravanue.
�o�rtl of Anoaels, PO �ox Yl1031, Narriaburp.. PA 1712►-1�21. P�riHe�s�q rrot b� fu�d; or
!) ELct 4o haw tbe uti�r tl�br�in�e at t�e aulii of the o�rsonsl rwr�smtative aeeouni; or
Ad1IN- C) RDOaal to tha Orphans' Couri.
ISTRATIVE
CIXtRELTI0N5: Factual errors discoveretl on this assass�ant shoulG be atlErassad in writinp to: PA Deoarf�ent of Revenue,
Bureeu of Intlivitlual Tazes, ATTN� Post Assess�ant Rariaw Unit. PO Bax 280601, Narrisbure. PA 17128-0601
or call 017) 787-6505. See Paye 4 of "Ins4ructians for Inharikenee Tu[ Return for a Resident DanAent" [REV-150ll
for an axolansYion of ad�inistrativalv correctebla arrors.
DISCOIINT� If am� tax due is oai7 wit�in thr¢a calendar nont�s aftar the decetlent's Eeath, a five percent discount of the taz veitl
is allowea.
PENALTY: Tha 15 nercent tax a�nasLy non-particioation aenalty is co�outad on tha total of the tarz and intarest assessetl and no4
oaid before Jan. 18. 1996. !ha first tlay after tha and of t�e tax rnasty veriotl. Thiz non-particioation
panalty is +OVealable in kha sa�e �anner anA in the tha sa�e �i�e oariod as you woulA aooael the tax and interest
that has been assessaG as inAicsksd on i�is notice.
INTEREST: Interast iz eharead bepinninp with firs4 tlay of tlelinquaney or nine �onths end one tlay
froe ihe Eate of tleaih to the tlsta of oav�ant. Taxes r�ich baea�c dalinouent befora Jen. 1, 1982.
bear interest at tha rete ot six narcant oar annuw calculat�d et a daily rata of 0.000164.
All tmces vhich bacaea tlalinquent on or aftar Jan. 1, 1982 rill baar inkerest at a rata which varias fro�
vear to year with the rata announceE by tha PA Deoart�enk of Ravanua. Rates for 1982 4hrouph 2006 cen be
found in the Pennsvlvsnia Rasident Instruction Booklet CREV-1501), iha Pennsylvania Non-Rasitlent Instruction
Booklet (REV-1736) or on the Oopart�ent of Ravonuo Web site rw.r�vanw.stata.pa.us.
The aoolieabla interest ratas tor 2007 throuoh 2013 ere:
Intarast Daily Inta�asi OailY Intaresi Dailv
Year Raka Faeior Y�ar Rate FaeSor Y�ar Rate Factor
2007 8X .00B219 2008 7Y. .000192 2009 5X .00013] �
2010 4Y. .000130 2011-2013 3% .000082
Interest is caleulataE es follows�
INTEREST = eRLqNCE OF T/J( UNPRIO X NUMBER OF MYS OELINpUENT X d1ILY INTEREST FACTOR
Ariy notice issuetl af<ar t�e tarz beco�es tlalinquent will reflect an interesk calculafion to 15 dars
Eeyontl the date of khe assess�ant. If paYnant is �etle afker Yhe interest cosoutation date shown on the
noYice, adAitionel interesY �usf be celculatetl.