HomeMy WebLinkAbout09-09-13 � pennsylvania
BUREAU OF INDIVI�UAL TAXES NOTICE OF INHERITANCE TRX ��� DEPARTMENTOFREVENUE
INHERITAXCE TA% OIVISION APPRAISENENT. ALLDWANCE OR OISALLOWANCE
PO BOX 280601 OF DEDUMIONS. AND ASSESSMENT OF TAX ON REV-154B EX nFP C1242)
XARRISlUR6 PA 1712l-0601 _ JOINTLY HELD OR TRUST ASSETS
;��^
��r� ` '-� ' DATE 09-10-2013
�y,.�, 1-, � �� '�� '-����' ESTATE OF VERNER GREGORY A
�ATE OF DEATH OS-05-2012
p G�'� ; �1. FILE NUMBER 21 12-0879
�{;�',3 �'�-T� � � � COUNTY CUMBERLAND
SSN/DC
ANTHONY �L�d�HEK ACN 12148460 .
APT 110n �HANS� CUURC APPEAL BY DATE:11-09-2013
325 WESL �j A�� �Q,� {�Q (SeereversesideunderObjecttons)
MECHAa� P1RG� PA 17055-3500 A�ount Rs�itted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SqUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE � RETASN LOWER PORTION FOR YOUR RECORDS �
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REV-1548 EX AFP C12-12)
NOTICE OF INHERITANCE TAX APPRAISEMEN7. ALLOWANCE OR DISALLOWANCE OF
DEDUC7IONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: 09-10-2013
ESTATE OF:VERNER GREGORY A DATE OF DEATH:OB-05-2012 COUNTY:CUMBERLAND
FILE NO. : 21 12-0879 S.S/D.C. NO. : ACNs 12148460
TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED -
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO. : 5140073167
TYPE OF ACCOUNT: C )SAVINGS Cl0 CHECKING OTRUST OTIME CERTIFICATE
DATE ESTABLISHEU 07-19-2010
Aceount Balance 4.673.00 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 2.336.50 UPPER PORTION OF THIS NOTICE
Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 2,336.50 REGISTER OF WILLS AT THE
Tsx Rate r .045 ABOVE ADDRESS. MAKE CHECK
Tax Due 105.14 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS. AGENT."
TAX CREDITS:
PAYMENT RECEIPT OISCOUNT (+7 pMOUNT PAID
OATE NUMBER INTEREST/PEN PAID (-)
INTEREST IS CHARGED THROU6H 09-18-2013 T07AL TAX PAYMENT .00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 105. 14
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 1. 17
TOTAL DUE 106.31
. IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. � `�
IF TOTAL DUE IS REFLECTEG AS A "CREDST" (CR), YOU MAY BE OUE A REFUND. �Y1
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. �l
PIKtPOSE OF
NOTIGE: To fulfill 4he require�ants of Saction 2140 af tha Inherifance and Estate Tu[ Aet. Ati 23 of 2000. (72 P.S.
Section 9140).
PAYMENT� Oetaeh the toc portion of this notice antl suE�it with your oav�ant 4o the Rapistar of Wills orintad on t�e
reverse sitle. Make check or �anay ordar pavable to: Raeistar of Wills, Rpenk.
Failura to oay 4he tax, intarast and paneltv tlua nav result in the filine of a lien in the aoorooriate
countv or tha issuance of an Orohen's Court citation.
REFUNO (CR)v A rafuntl of a tu cndit. w�ieh was not raqu�sGA on tM tax return. ��y Da nqwsbd Ey cwolaiine an
"�nnlication Eor R�fund of P�nnsvlr�nia lnheritanee antl Estat� Tax" (REY-13157. Anolicatio�s sra availabla fro�
th���Mparh�nt's W�0 sSL et ww.nWnYO.SbtY.p�.Ybr a'y R�p3sta� of Mills e� RW�m�a DiatNct OfRc� er�fro� tM
Dwa�H�nt's 24-�our anav��fny a�rv u: 1- � 50; sarrleos for tazoavars with soaeial heerfn9 antl/or
spaakinp n�atlsv 1-l00-447•5020 QT on1Y).
0lJECTIq15� Ary vartv in intarast not s�tisfictl rith tha �por�ia��nt, allwanc� or tlisallwance of Aaduetiens or assaaa�snt of ta[
(ineludinp tliscount or Sntarast) as s�arn on this notiu �ey objoct within 60 dys of tha tlNa of raniot�of 4his notiee
bY:
•) Protcst to the PA Moart�ant of Ravenue, BoarE of ADOeals M filinp e nrotast onlina at
wv.beaMef �ts lata. a:us on er �ofora Lha 60•G�y a0C�a1 o��ietl �xoiros.
In ortlar for io '�IIe�MMC ohat�st to be vilid. You �ust ��<tir� a eonfir�atlon nu�b�r antl oroussed tlate
fro� ihc loard of Aooals W�b aite. You �ry also sand a rHtt�n orotaat to P� D�Vart��nt of R�venua,
�errtl of Ava��ls, PO �6x 211021, HarrisEUrp, PA.1712l-1021. P�tftSpns �rr not b� �f�x�tl; or
B) El�et ke hev� t�a utl�r A�lenina0 aY Ma euAit of tM o�rsonal r�orumiative aceount; or
Rp7IN- C)�Apoaal !e tha Orohens' Lourt.
ISTRATIVE
CORRECTIONS: Factual errars discavcretl on Yhis assess�ent should ba addresaetl in wri4inp to� P� Dooert�ant of Revenue,
Buraau of Indivitlual Taues, ATTN: Pos! Assess�ent Rariw Unit, PO Box 280601, Harrisburp. PA 1�128-0601
or eall (717) 787-6505. See Papa 4 of "Instructions for Inharltanea Tau Raturn for a Rasidenk UeceEeni•' (REV-1501)
tor an exolanation of eERinistrativaly correctabla arrors.
OISCOUNT� If any kerz tlua is oaid within thrae cal�nGar �onths sftar iha dscetlant•s d��th, a five oarcont tliscount of tha tax oaid
is allwad.
PENALTY: T�e 15 oereeni tax a�nastv non•verticioation oanalty is co�putcd on tha tatal ef the tez antl inlerast assassatl antl not
wi0 bafora Jan. 18, 1996, t�a tirst tlav after tha end of khe tax rnestv oerioE. This non-oartieination
nmaltv is apoealabla in tha sae unner antl in tha tho sa�a fi�a oeriod as vou would anoaal tha tu antl intarest
khat has ba�n esaess�tl as inCfeaied on t�is nokic�.
INTEREST: Intarest is cherpeE bapinninB wit� first tley of Aelinouanev or nina �ont�s and ane tlav
fro� t�a tlaia of tlaath to t�a tlata ef pay�ant. Tazes whic� baea�a tlalinauant bafora Jan. 1, 1982,
Cear intarasi at the rata of six oorcant oar annu� calculeta0 at a tleilY rata of 0.000164.
All taxas rhieh bece�a tlalinnuant on or after Jan. 1, 1982 rill baar interest at a rate r�ich varias fro�
year to vaar with the rate announcatl by the PA UaoerL�ant of Raranue. Rakes for 1982 k�rouph 2006 can �e
found in the Pannsylvania Rasidant Instruction Booklct CREV-3501), tha Pennsylvenia Non-Raeitlant Instruction
Booklet (REV-1736) ar on tha Daosrt�ant of Rawnua Wcb site www.nv�nue.stat�.o�.us.
Tha aoolicable intar�st rates for 2007 lhrouyh Z013 ara:
IntaresY Oailr InYerest OeilY Intarast DailY
Y�ar Rab Factor Y�sr pat• Factor Y�ar Rata Fac�or
2007 BR .000219 2008 7X .000192 2009 5X .000137
2010 4% .000110 2011-2013 3X .000082
Inkerest is caleulataE as follwsv
INTEREST = 111LANCE OF TAX UNPAIO X NUM6ER OF MYS DELINOUENT X MILY INTEREST FACTOR
Aro� notiee issueE afta� tha tme beeo�as delinquant vill refleck an interast calculation to 15 Eeys
bevontl the Asta of the assess�ant. If oN�ant is �aEe aftar tha 3nteresi co�patation tlake shovn on She
notica, adtliYional interesf �usk be <aleuleteE.