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Home My WebLink About09-09-13 � pennsylvania HUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OFREVENUE INHERITRNCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF OEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX nFP q242) IURRISlURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS �t (�'�, . . .;i DATE 09-10-2013 . �,�` _. ��;� , ESTATE OF HOWELL SARAH J DATE OF DEATH 04-15-2012 FILE NUMBER 21 12-0901 :!J�.3 ��.i :: � �irl •� i� COUNTY CUMBERLAND SSN/DC JONATHAN L HOWELL ACN 12151219 GREEN RIDGE VILLAGE��-�-"�` �`''� APPEAL BY DATE:11-09-2013 � 210 B I6 S P R I NG ((�{i ti A�i S� �U'�F�: � (See reverse side unAer Objections) NEWVILLE ��,}�RL�e9��6, i�'4 A�ount Re�itted MAKE CNECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS F -"-""""'----------"""'----------""'--------""------"'-------"""-------""' 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: HOWELL SARAH J DATE OF DEATH:04-15-2012 COUNTY:CUMBERLAND FILE NO. : pl 12-0901 S.S/D.C. NO. : ACN: 12151219 TAX RETURN WAS: (X) ACCEPTED AS FILED O CHANGED JOINT OR TRUST ASSET IHFORMA7ION FINANCIAL INSTITUTION: ACNB BANK ACCOUNT NO. : 9594310 TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING ( IOTRUST OTIME CERTIFICATE DATE ESTABLISHED OB-19-2002 Accoun} galance 7,498.08 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1.000 VOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 7,498.08 UPPER PORTION OF THIS NOTICE Debts and Deductions ' .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 7,498.08 REGISTER OF WILLS AT THE Tax Rate r .15 ABOVE ADDRESS. MAKE CHECK � Tax Due 1.124.71 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PRYMENT RECEIPT DISCOUNT (+) ppOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 09-18-2013 TOTAL 7AX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 1,124.71 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 22.69 TOTAL DUE 1,147.40 � IF 7AID AFTER THIS DATE, SEE REVERSE FOR CALWLATION OF ADDITIONAL INTEREST. � `^` IF TOTAL DUE IS REFLECTED AS A ••CREDIT" (CR), YOU MAY BE DUE A REFUND. \VI SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. �r• PUNPOSE OF NOTICE: To f�lfill tha raquira�ants of Saetion 2140 of the In�eritance antl Estata Twc Act, Act 23 of 2000. (72 P.S. SecYion 9140). PAVMENT: Oatsch t�a ton nortion of this no4lca and subsik with your cav�ant to the Rapister of Wills orintatl on the rovarse siGe. Make check or �anoy ortlar peyeEla to: Rapistar of Wills. Apenk. Failure to pay tha tarz, intarost apd p�naltY tlua �aY nsult in t�e filinp of a lien in khe appro0riake counYy or the issuence of nn Orohan's Court citation. REFUNO (Cft)v R refund of a taz cratlit, whieh �ez not raauastatl on tha tax r�turn, �av be r�awst�d bv cwolatinp an � "AOOlie�tion for R�funtl of P�rmsvlvania ln�eritance anE EsSaL� Tu" CREV4313). �pDlieatfons er� av�ilabl� froo th� Moartunt's W�b site at wv.nw�we.st�b.o�.us. +ro R�Oislyr of Wills or R�wnua UfsLriet Offfea er fro� ths OaDarhmt•s 24•hour �nsur3nY s�rv es.�i - -'�E-2 50; sarrieas for taxoav�rs wit� zoacial �urin9 and/or sne�kinp noads� 1-800•447-3020 (TT anly). OBJECTIONS: Ariv oartv in intarest nat satisfietl wit� the avnraia��nS. allwance or disallay�nco of Gatluctions or essass�ant of tax (ineluEinp tliseount or inYeresY) as shown on i�is noti<a �ay eb��e4 ri4hin 60 tlsys of tha dele of retaiot ef this notice bY: 4) Protast to tha PR D�oarl��nt of Raenw. Bo�rd eP Aoo�als by filinp � pro4ut onlina a4 wwv.boeMofnr�la.st�k�.w:us on or b�fon 4M 6B-tlq� �op��l o�Metl �pins. In orAv fo� m �AMronie aroHSt to Ea ralid, vou��ust �wriva a eonfir�ation nu�bar mA orouss�d data fro� Cha b�rU of AoV�ala W�b sib. You ��y �laa swtl a wHii�n orobs! to PA Mo��t�m4 ef Rw�nua, Boa�d ot Avnuls, POJOZ 261021. X�rHsburo. P� 1712l4021. Potitiens uy net b� fax�A; or B) Elaet to have tha utLr daLr�3nstl at th� euCik of th� oarsonal rwros�ntativa aecouni; or AOMIN- C) �pp�al io Lh� OrDhms' Court. ISTRATIYE CORRECTIONS: Faetual errors tliscoveretl on this assesseeni should be atldrassad in rritine to: PR Dapart�ent of Revenue, Burcau of Intliritlusl Tuces, RTTN� Post Assasa�ent Raviaw UniL, PO Box 280601, Xarrisburp. PA 17128•0601 or call C11T) 787-6505. See Pape 4 of "Instructians fo� Inheritanca Tax Relurn for e Rasitlant DeeedonY' CREY-15U1) for an exnlenation of ad�inist�at5velv correctabla arrors. DISCOUNT: If anY tax Gue is oeitl rithin three calentlar �onfhs after t�e dscatlant•s daeth� a five Vercani discount of t�e tax Vaitl is allo�etl. PENALTY� T�e 15 nercenk tax rnosty non-partieioation panaltv is eo�outetl on the total of ihe iu and intaresi assassetl antl not caitl before Jen. 18. 1996, the first tlay aftar iha and of iha tex e�naslv oariotl. This non-pariieioa4ion vanalb is avnaelable in the sa�c �ennar entl in t�e.tha sa�a ti�a oerioE as vou wou3E eoocal tha tm� and 3ntaresi that has Eaan asaassad az inEicatatl on this natice. . INTEREST: Iniarast is eharBOd bapinninp with first tlav of tlelinouancv or nine �onths antl one tlav fro� tha tlaH of tlaat� ta Ma date of wv�ant. Tuaas which b�c��e OQinpuenf before Jan. 1, 1982, baar interast at tha reta ot six n�rcant uar �nnu� calcul�toA at a d�ilv ratu of 0.000164. All taxas which baGa�e tlalinauent on or aftar Jan. 1, 1982 will bear inte.rest a4 a rate which varies fra vear to vear rith tha rata announcaC bv tha PA Denart�ent of Rovenue. Rates for 1982 throuph 2006 can be fountl in tha Pannsvlvania Rasitlant Instruction Booklet (REV-1501), the Pennsylvania Non-Resitlent Instruetion BooklQt BEV4736) or on tha Daoari�mt of Ravonua Wa0 siSe ww.ravcnue.stata.oa.us. The aoolicabla intarest rates for 2007 4hrouph 2013 are: Interest Deilv Interast Deilv Intarest Oeily Vaar Rata Faetor Yaar Rate Feetor Year Rate Faetor 2007 8X .000219 2008 ]X .000192 2009 5% .000137 2030 4# .000130 2011-2013 3X .000082 Interest is ealeulsteA as follows� INTEREST = BALANCE OF TAX U�RIO X NUM6ER OF MYS DELINOUENT X MILY INTEREST FRCTOR pm no4ice issuatl af4er t�a tarz bacwes tlalinnuent will reflaef an intarest celculetion to 15 dars beYOnE the date of the aszess�ent. If Dn�ant is �atle after the interest <o�outation dats zhwn on ihe nofice, atltlitionel interest oust be calculatetl. NOTICE UF INHERI7ANCE TAX � pennsylvania BUREAU OF INDIYIDUAI TAXES APPRAISEMENT, AiIOWANCE 6R DZSALLOWANCE DEPApTMENTOFR€VENUE ZNtiER7TAt�E TAX DIYISIdi REY-2548 IX AFP tl?-72) Ptl e0X 2a9661 OF DEDUCTIUNS, AND ASSESSMENT OF TAX ON IuRRISSURG PA 7772s-06o1 � :-JpINTLY HELD OR TRUST ASSETS '��r ... �. DATE 09-10-2023 i - � � ° ", `� - -�- � ESTATE OF HOWfLL SARAH 3 1 DATE OF DEA7H 04-15-2012 ,�i'.,� �Fr � P;� „ y? FIL.H NUMBER 21 12-0901 ��-� COUN7Y CUMBERLAND SSNlDC CNRTST6PN M HOWE(;1�,_±.i'�i1 r�'�� ACN 12151218 GREEN RIDGE V''Iy�-J��S�S' (;O'��:+� APPEAI. BY DATE:11-04-2013 210 B I G S P R�p{�,6�p��.k� (;�,. {�A, fSee reverse side under ObjecUons) NEWYI�IE ��i�`7�A 17241-94&6 A�aunt Ra�itted C—��—�� MAKE CHECK PAYABLE AND REMIT PAYMENT Tp: REGI5TER OF' WILLS 1 COURTH4USE SQUARE CARIiSLE PA 17013 CUT X14N8 THIS �SNE '"'� RETAIN �OWER PORTZ4N FOR YOUR REC4ROS �""' '-"""-"""""-".-"-"""-""'-""""--""---"'---""---""'-"""-""'--- REV-1548 EX AFP C12-12) NOTICE OF INHERITANCE TAX APPRAISEMENL ALLOWANCE OR OISALtOWANCE 4F OEDUCTIONS. A8D ASSfSSNEN7 OF TAX ON J6INT�Y NELD OR TRUS7 ASSETS DATEs 09^10-2013 ES?ATE OF:N4YlELL SARAH J DATE OF DEATH:04-25-2012 COUNTY:CUM&ERLAND FILE NO. : 21 12-0901 S.S/D.C. Nq. : ACN: 12151218 FAX RETURN WAS: CX> ACCEP7ED AS PILED L ? CHAN6ED JOINT OR TRUST ASSET INFORMAFSBN FINANCIAL INSTITUTION: ACNB BANK ACCOUNT NO. : 9594�529 TYPE OF ACCOUNT: C ?SAYINGS t } CHECKZN6 CX>TRUS7 t )TIME CERTIFICATE DATE ES7ABliSNED 08-19-2062 Account Balance 7.498.08 NOTE: TQ ENSURE PROPER CREOIT TO Percent Taxable X 1.p60 Y�UR ACC6UNT: SUBMIT THE Amaunt Subject ta Tax 7,448.08 UPPER PORTION OF THIS NOTICE Debts and Deductions •�0 WITH YOUR TAX PAYMENT TO THE Taxsble Amount 7�448.08 RE6ISTER QF WILLS AT THE Tax Rate � Y .15 A80VE ADDRESS. MAKE CHECK Tax Due 1 124 71 OR MONEY OROER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMEN7 HECEIPT DISCOUN7 (t) pM0UN7 PAip DATE NUMBER IN7EREST/PEN PAID (J ZNTERES7 IS CHARGED THROU6H 04-26-2D13 T6TAL. TAX PAYNENT .OA AT THE RATES APPLICASLE AS OUTIINED ON THE BALANCE OF TAX DUE 1,124.71 REVERSE SI�E OF THIS FORM INTEREST AND PEN. 22.69 TOYAL DUE 1>147.40 . Tf PAZD ARTER THIS DATE. 5EE REVERSE FaR C0.LGUUTION OF ADDITIONAt INTERFST. • �� IF T67At bUE ZS REFtECTED AS A TMCR£DTTTM {CR), YOU MAY 8E DUE A REFUMD. SEE REVERSE SIDE OF THZS GORN P6R 2NSTRUCTIpNS. PIAtPOSE OF NOTICE� To tulfill 4ha raouire�ants of Saction 2140 of the Inharitanea an0 Esfata Tu Act. Act 23 of 2000. (72 P.S. Sact3on 9140). PAYMENT: D�tach th� tao oortion of this notic� antl sub�it with vour oav�ent to tha Rapister of Wills orintad on the reverse sitle. Make check or �onaY ortlar payable to: Rapister of Wills. Apant. Feiluro to oav the tu, intarast antl nanalky dua �av resuli in tha filinp of a lien in the aoorooriate county or the issuance ot an Orphan's Court citaiion. REFUNO (CR): R refund of e tvc cn0it, rhfch res not rwwstod on tM to[ r�turn, �av b� r�qu�st�A M eo�olatinp �n "AVOlieation for R�funA of Pannsvlrania lnhsritanea antl Estat� Tn�" CREV�1313). �oolieatfons ar� evailabla fro� tha Dwer4bnYS YNb sib et ww:nv n �. tab_.e�—.us uy R�pist�r of Wills or Reveewo OistHet Of#iea or Ro� tM Oaoarri�ni's 24-hou� anavarinp s�Fri�-3�3750; sarvicas for tax0evers wiYA sp�cial haarina antl/or sw+kinp maASi 1-B00-447-3020 (TT onlv). 06JECTIONSa RnY oartv in intorest not satisfietl with 4ha aporaiaant. �lla+�nca or tliz�llwanee of tl�ductions or azsass��nt of taa (inclutlinp d3acaun4 or int�rest) as shwn on this netic� �aY ebi�cL withln 60 tlws of th� A�La ef r�eaiot of S�is notic� M: A) ProLst to t�a PA MoarbanS ef Rwanw, Beartl of AppaQS bY tilinp a probst onlina et vw.beaedef .�s on or b�YOn th��f0-tlw �oPUl oeriotl wcoins. In orNr fe�.. � �Y� �'C^blet�st to-b� ra;3tl, vau �ust ne�iw e confirution nu�bar antl orocaasaE tlate fro� tha lo�rtl of Aow�ls W�! sib. You ��v �Iso a�ntl a writt�n orotut ta P� Mo+rk�� of R�rmua. lo�M of 1oPUls, PO bl[�'Y�1B21. N�rrisburp. P� 17126-10y]. P�fitiops uy.net ba fuc�E; er !) El�ei to hav� th� �att+r deL�nin�E at tha audit ef !�a oarsonel r�orasmtativa aecount; or pq,�=q_ C) App��1�YO M� Oroh�ns' Courk. ISTRATIVE CORRECTIONSv factuel arrors tliscavarad on this assess�ent shoultl be atlEressetl in wri4inp to: PR Daoart�ent of Ravenue, Buroeu ot Inqiridual Taaas. ATTN: Post Rateuon4 Rwiar Unit, PO Boa 280601. Xerrisburp. P� ll12B-0601 or eall (717) 7l7-6505. Su Papa 4 of "Instruetionz for Inl��ritanea T# Rsturn Por a R�sitlmt Daeetlent" (REY•150ll tor an axnlmation of aA�inistrotir�ly corr�ebDl� arrors. DISCOUNTi If anv tan dua is oaitl rithin throa calantl�r �onths aftrr kho Aseetl�nt'z tlaat�, a fivs psrcani diseount of t�e tax oaitl is allowed. PENAL7Y� Tha 15 narcant tuc a�nastv non-narticioetion oanaltv is co�uutad on tha total of t�a tu and inierast azseszatl antl not oaid before Jan. 18. 1996, tha tirst d�y aftar the antl of tha terz e�msYy paHOE. This nan-varticication omaltv is aon�+labU in the swe �enn�r entl in tha t�a sa�e tiu oariod as vou wou1E aoo�el khe tex and interost t�at �as b�sn nssasaatl as intlicated on lhis notica. � INTEREST: Interast is e�erpaA b�pinninp vith first Aay of tlalinpuanq or nina �onths antl one day frow ihe data ot tlaath to tM data of oev�ant. Taxes vhich baee�a tlalinQUent before Jan. 1, 1982. � � bear interast at thc rata of sia p�roant oar annw c�lcuLbtl at a tlailv rat� of O.00B164. All terzos whie� baca�a dal5nauant on or aftar Jan. 1. 19l2 will Eaar interest at e raia which verias fro� year to raar wit� the rate ennouncaA bv the PA Dsnart�ant of Ravanue. Rates for 1982 ihrouph 2006 ean be found in tha Pennsylvania Residant Instruckion Bookla4 (REV-1501). the Pennsylvania Non•Rasitlant Inztruction Booklat (REV-1736) or on iM Dcoartont of Rewnua W�E sib ww.nv��ui.StethDa.us. The aoolicabl� int�rast rakes tor 2007 lhrouph 2�13 aru� Interest Daily Interest DailY Interast DailY Year Rate Fector Yaar Reta Pactor Ycar Rata Factor 2007 8X .000219 2008 7X .00U192 2009 5X .000137 2010 4Y. .000110 2011•2013 3X .00OD82 � Interas4 is calculstetl aa follows� INTEREST = MUNCE OF TqX UNPAID X NUMBER OF MVS OELIN7UENT X MILY INTEREST FACTOR A�ry notiea issuad aftar the tax Eecwas dalinauent will reflect en interast caleulation ta 15 davs beYOnA the tlate of tha essass�ent. If Dn�ant is wada aftar t�e interest co�putation tleta shwn an the notice, atltlitional inte�ast �usk Ee cslculatetl.