HomeMy WebLinkAbout09-09-13 NOTICE OF INXERITANCE TAX � p�nnsylvania
BUREAU OF TNDIYIDUA6 TAXES DEAARTMENT OFREVENUE
INNERZTANCE TAX DIYISI4N APPRAZSEMENT, ALIOWANCE OR DISAL�4WANCE
PO ln7t 259dU1 OF DEDUCTIOHS, AND ASSESSNENT OF ?AX ON RFY-15§8 F7c aFP a2-72)
iNRRiS6URG PA 1772E-o¢y��, , �; JDINTLY HELD OR TRUST ASSETS
.. . ..'. � . ...'.:; DATE 09-1U-2013
"'° ESTATE OF BOWIBY WIEIARD F
„ r,,':,, -. � ' DATE OF DEATH 06-03-2U13
'!_I!,� C���...� J �. i � '� = FILE NUMBER 21 13-0686
COUNTY CUMBERLAND
� " '� - SSNlDC
LORETTA J SN�I'��'#�"' �`�; , ACN 13134301
70 GREENFI��'OiR����'� '��:J�;I
APPENL BY DATE:11-09-2013
CARLISLE C�t,���yEij��1�7�0�'.5�-��62 (SeereversesideunderObjecYions)
A�ount Reritted �---�
MAKE CHECK PAYAB�E AND REXIT PAYMENT T0:
REGISTER OF WILLS
1 COURTH4USE SQUARE
CARLISLE PA 17013
CUT AlONO THIS �INE � RETAIN �4WER P8RTI4N FOR YOUR RECORDS '�"'�
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REY-154B EX AFP i12-12)
NOTICE OF INHERITANCE 7AX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE QF
DEDUCTZOHS, AND ASSESSMENT 6F TAX ON J4INFLY NELD 6R TRUST ASSETS
DATE: 09-10-2013
ESTATE OF: BOWLBY WILLARD F ➢ATE pP DEATH:Ob-03-2D13 CQUNTY:CUMBERLAND
FILE NO. : 21 13-0686 S.S/D.C. NO. : ACN: 13134301
TAX RETURN WAS: fX7 pCCEPFED AS FIIED C > CHANGED
JOINT 4R TRUST ASSET ZNF4RMATS6N
FTNANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUHT NO. : 2526D2-42
TYPE Qf ACCOtINT: OSAYZN6S t ? CHECKIN6 C )TRUST CXSTIME CERTIPICATE
DATE ESTABl2SNED 09-15-2008
Ac¢aunt Balance 108,556.43 NOTE: TO ENSURE PROPER CREDIT 70
Percent T�xeble jt O.lb6 YOUR ACCOtfNT, SUBMIT THE
Amount Sub,3ect to Tax 18,U43.10 UPPER PORTIpN OF THIS NOTICE
Debts and Tleductions .00 WITH YOUR TAX PAYMENT TO THE
Taxabla Amount 28,093.10 RE6ISTER OF WILIS AT THE
Tax Rate Y .045 ABflVE ADDRESS.� MAKE CHECK
Tax Due 814. 19 OR NONEV ORTIER PAYA9LE T0:
"REGISTER OF WILLS, AGENT."
TAX CRfD2TS:
PAYNENT RECEIPT DISCDUNT C+) qMOUNT PAIA
pATE NUMBER INTERES7/PEN PATO (-)
07-17-2013 CD017907 40.71 773.48
TOTAL TAX PAYMfNT &14.19
BAtANCE OF TAX DUE .00
INTEREST AND PEN. .40
TOTAL DUE .60
* IF PAIb AFTER THIS DATE, SEE REYERSE FOR CpLCULA7IDN UF ADDITIONAL IN7EREST. � �`
IP TOTAI DUE IS REFLFCTED AS A "CREDZT^ {CR>, YQU MAY BE DUE A REFUNp.
SEE REYERSE SZ�E OF 7HZS FORX FUR ZNSTRUCTZpNS.
PURPOSE OF
NOTICE: To fulfill 4ha raquire�eniz of Seciion 2140 of the Inharitance and Es�ata Tex �et, Act 23 of 2000. (72 P.S.
Saction 914�).
PRYMENT� Deiaeh kha 400 oortion of this notice antl suNit wfth your nay�ent ta tha Rayistar ot Wills nrintatl on the
raverse sida. Make cheek or �onav orear oaveble [o: Rapister of Wills, Auant.
Failure to oav the tn[, intaraat �nA oan�ltv �dua �ay result in the filinp of a lien in tha aooronriate
county or the issuenca of an O�Dhen's Court eitmtion.
6EFUND (CR)� R rafund ot a Yax cratlit, which was not nawst�tl on th� t� return. �� Ea roqu�sGtl M cwnl�tSnp an
"ROOliotion for RefunE ot P�rinsvlrania lnharibnca and Estrta Tax" CREV431i). Aonlic�tioro are ave3leble fro�
t�a Moat��nt's W�b sit� at Ww.nvma�.sbt�.., ��us. �r1Y Rqlst�� of Wills or R�v�nu� D13(riet Offica or fre� t�e
�Deoerh�ni's 24-hour mawaHnO spw cu 50; z�rvSus ter tu[va�rs wSth sowial heaHnp antl/ar
soaakinu nwAS� 1-l00-447•3020 (TT only). -
OBJECTIONS� Ariy oartv in inbrost not satisfiad with t�e aODnis��nt, �llw+mw or Ais�llow�ne� ot tloductions or azsasa�wt of tuc
(inclutliny diseount ar intrnst) as shovn on this notic� �ev ob�wt r3thin 60 days of t�a tleL of r�eHpt of t�is noiice
bY:
A) Protast to iha PA O�oarbsni of Raranw, 6eerd ef Aoowls by Hlinp a nrabs4 onlim at
ww.0o�ntlef als:st�L�-Da;�s on or b�ferv tha 60-tlaY �oW�l p�rlotl �xDir�s.
In ortl�r for �m�s �ttrokie�brol�st to b� valfd, yoo-�ust�r�c�lv� a eonfirxtion nwbar anE orowssatl eete
fro� iha loard of ADD��ls W�b sit�. Vou �a also s�ntl e �rit4�n orot�si to PA Wp�rt��nt of R�r�nue,
Boartl of Aoaaals. RO�tex 2l1021. N�rrisburp, PA 1712l4B21. P1kit14�� �W nOt b� farz�A; er �
B) Elsei to har� 4ha utbr tlaker�inaA at tM1a sudit of iha oaraonQ nOr�z�ntstive account; or
Ad1IN- C) Aoo�al to M� Oro�ans• Cm�t. �
ISTRATIVE
LORRECTIONS: Feeival errors dizeovaretl on t�is assess�ent shoultl Ea atldrassad in rritine to: PA Oaoart�ant of Revanua.
Buroau ot Indiritlusl Tucas, RTTNi Post Assoss�ant Rwiw. Unii. PO Boz 280601, Narrisbur9� PA 17128•0601
or call (717) 787-6505. Su Papa 4 of "Instructions for Inhsritan<e Tuc R�turn for a Rasid�ni Daeatl�nt^ [REV-150ll
for an axolanaiion of ad�inistr�tivelv corracta0l� errors.
DISCOUNTv If sny tax tlue is oaitl within ihna calenEar �onths after th� d�c�Eent's Gwth, e fiva oarcent discounL of th�� tuc naitl
is allo�etl.
PEtULTV: The 15 eercant tax rn�sty non-oerticivetion oanaltv is eo�outatl on the 4ota1 of tha tarz and intarast assessatl and not
oaitl befora Jan. 18, 1996, tho tirst day sfter the entl of t�e tax e�ncsty oariotl. This non-oarticioation
oenalty is aonealaCla in tM sa�s �ennar and in the tM sa�a Si�e nerSOE as vou woultl aoaaal t�e tu antl iniarast
that has Eaan assess�A as indieetad on this notica.
INTEREST� Intarest is charpatl bapinninp with first tlay of tlalinauencv or nine �onths and ona tlev
troe the tlate ot Oeath Se tha tlab of p�y�ant. Texas whieh b�eep tlalinauart Eaton Jan. 1, 1982.
Oaar inbrest at th� reL of six v�runt oar annw uleulrt�tl at�a d�ily rota of 0.000164.
•11 texas v�ich b�cYa tlalinVUant en or atter J�n. 1. 1962 will Eaar intarast �t e rata r�ieh vsrias fro�
year to raar riih the rete announcad M the PA Departont of Revanue. Retas for 1982 4�rouph 2006 can be
fountl 3n t�a PannsYlvania R�sid�nt Inatruction lookl�t (REV-1501), the Pennsvlvania Non-Rasitlent Instruetion
Booklet (REVQ736) or on the DaOerbant of Rovanua Web site wv.nv�nua.st�b.oa•us.
Tha aonlicabla interest ra[os for 2007 throup� 2013 arev
Interest Dailv Interast Oailv Intarast Dailv
Y�ar Rata Factor V�ar Rate Factor Y�ar Rab Facior
2007 BY. •000219 2408 '!X .000192 2009 5X .000137
2010 4X .000130 2011-2013 3% .000082
In4erazt is calculatatl ss follows�
INTEREST � MLpNCE OF T/J( U�FAID X NUlI�ER OF MYS DELINGUENT X MILV INTEREST fRCTOR
Any notica issuatl aftar tha taz beeo�es 0alinYUant will reflect an inYarest celeulation to 15 Cms
bayonA the tlate of tha assesswant. If oav�ent is �eda after Yhe intarast ewoutation tlete shown on ihe
natice, atlEitional interest eust ba calcula4ed.
NOTICE OF INHERI7ANCE TAX j .� pennsytvania
BUREAU OF INFIYIDUAL TASES �J DEPARTMENT�FREYENUE
INNERITANCE TA1t DIYISZINi APPRAZSENENT, AtIOWANCE OR DZSALLOWAMCE
PO WX 2Eed91 OP DEDUCTIONS� AND ASSESSMENT OF TAY ON R�-154a IX AFP t72-72?
NARRISei1RG VA 17728-od01 �� � JOTN7LY HELD OR TRUST ASSE7S
r`� `�_ ; . ' DATE 09-10-2013
`" ESTATE 4F B4WlBY WILLARD �
^�;'�_ ^,-- r, DA?'H OF DEATH U6-03-2013
`" �`� �''����� � FILE NUMBER 21 13-0686
� " �
� � � ���� COUN7Y CUMBERLAND
"� ' SSN/DC
l4RETTA J � �R ` �� ACN 13i34299
70 GREENFI L b�'�«��S {,��;,.'„�,� pPpEAL BY DATE:11-09•2013
CARLISLE ����SE����?7rDx5?7b$2 (SeereversesideunderObjecDOxs)
� ' � `� A�ount Re�itted ��—�—�--�
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTH4USE SQUARE
CARITSLE PA 17U13
CUT AlONO THIS LINE '�'� RETAIN I.4WER PORTION FOR Y4UR RECORDS �"�
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REV-1548 EX AFP C12-12)
NOTIGE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR OISALIOWANCE OF
DEDUCTZ4HS, AND ASSESSMEN7 OF TXX ON J4INTLY NELD OR TRUST ASSETS
DATE: 09-10-2013
ESTATE OF:BOWLBY WILLARD F DATE 6F DEA7H:05-03^2�13 � CDUNTY:CUMBERLAND
FII.E NO. : 21 13-0686 S.S/D.C. NO. : ACN: 13134299
TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHAN6Ell
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 252602-41
TYPE OP ACCOUNT: t ?SAVIN6S C } �NECKIN6 L }TRUS7 f X}TIME CERTZ�IGATE
DATE ESTASIISHED 1D-14-2004
Accnunt Balance 88 195.73 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxsb2e � O.Sb6 YDUR ACCQUNT, SU$MST THE
Amount Subject to Tax 14,699.58 UPPER PORTIUN OF THIS NpTICE
Debts and Usductions .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 14 699.58 RE6ISTER 0�' WILLS AT THE
Tax Rate Y •045 ABOYE ADDRESS. XAKE CHECK
Tax Due 6b1 .48 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
FAX CREDITS:
PAYMENT RECEIPT DTSCOUNT C+) pMOUNT PAIp
DA7E NUMBER IN7ERESY/PEN PATD (-)
U7-17-2613 CD017900 33.07 628.42
T67A� TAX PAYMENT bb1.48
BALANCE OF TAX DUE .00
INTEREST ANd PEN. .00
TOTAL DUE .00
. IF PAFD AF7EH THTS DA7E, SEE BEYERSE FOR CALWLATTpN OF ADDITtONAL INTEREST. � �
IF TOTl,i. DU€ IS REFIECTED AS A °CREDIT^ {CR3, YOU NAY BE DUE A REFUNb. �
SEE REYERSE SZDE OF THZS FORN FOR INSTftUCTI0N5.
PURPOSE OF
NOTICE: To fulfill tha raquire�ants of Sectfon 2140 af ihe Inharitance antl Esteta Tax Rct� Rct 23 of 2800. .C12 P.S.
Sec4ion 9140).
PAYNENT� Da4ec� the to� oorkion of this noiica antl sub�it wikh vour pay�ent to tha Repister of Wills orintetl on the
revarsa sitle. Meke ehaek or �enay ortlar oavabla to: Ropister of Wills. Apent.
Failura !O 08Y Yha 2ax. inYarpSt and pan11YY tlua eay faSUlY in Lhe filinp Of 8 liBn in tha aPDrOOriik¢
cauniy or tha issusneo of an O�ohen's Court c3tation.
REFUND (CR): A refuntl oP a tu cnd5l, rhieh ras not rwuubtl on tha tnc rahrn, �av D� raquasbtl M eo�nl�tinp en
"AOOliotian for R�fuotl of Ptlmrylvani� InMritenea anA Estatc T�" (REY-1313). AoclSeatlens ar� aveilable fro�
tM Md�rbmt's W�0 sik� �L ww.p�wnu�.s% t� �...D�._us +ro Rq1sLr of Mills or Rrv��w� Distriet Offic��ar fre� the
Oewrh�nt•s 24-�our �nar�rin0 s�r b� - B6'3t4 3050; aarvieas tor t»cpa�rs wiM so�ciel hurinp end/or
so�akinp maGS� 1-800•447-3020 CTT only).
OBJECTIONS� Rro wrtv in intanst nat satisfietl with the ap0�ais�mt, allwanea or tlisallwanu of datluctions or assasqwt of tu
(inelutlinp diseount or intaraat) as s�arn on ihis notie� �av ob3�et wit�in 60 Oas of th� Aate of r�c�ivt of i�iz notica
by�
A) ProtesY to tha PR Uaoart�ent of Ravanu�, board ef Aooaala by f4linp a orotast online at
rww:b ar0of ls.� t��. .us on or Defo�a tM 68•tl�v a0ou1 OaHed axoins.
In ortl�r or��n �' ren t�Orobst te ba v�liE, vw �ust ��e�ir� a confir�ekion nwbar antl nroossad date
fro� iha �oartl of AOY��le W�b sib. You �� alao s�nd e rrittan orot�st to PA Oen�rLmt of Rerenw,
eoa�a of �oo�+is, Pd M�[ 261021, N�rrisbury. PA 1733�•1021. P�tit3ons �N no! b� fnnE� or
!) El�ct to haw Lh� ultar E�Nr�in�d at the autlit of ihs ovsonel nor�santativ� aecount; or
Ad71N- C) Roo�al to tM 0�>h�na' Court.
ISTRATIVE
CptRECTIONS: Factual errors d3seowrod on ihis assess�ant should ba atltlrassetl in writinp ta� PA Oeoar4�ent of Rwanue,
luraau of Intliriduel Tazas, �TTN: Post Assass��ni R�viw Unit, PO 6ox 2!0{U1, Narrisburp, PA 17128-0601
or call (717) 787-6505. Sae Pape 4 of "Instruetians for In�eritanea Tme Rakurn far a Rasitlent Oecetlant" (REV-1501)
for an explenation of ehinistrativelv corraetable errors.
OISLOUNT: If am tex Aua is naitl within three calandar �onths after 4ha dacatlent's Eeath, a fiva Pa�cenk tliacount of tha taz oaitl
is allawed.
PENALTY� The 15 aercent tax rnesky non•oarticipation oanaltv Ss co�outad on the total of tha tax and interest assessed and not
naid bafore Jan. 18. 1996, the first day aftar tha en0 of tha tax rnesty period. This non-varticina4fon
oanelYV is annaalable in t�a se�e �anncr antl in the tha sa�e ti�e �eriod as vou voultl anneal tha i� anE interest
tAet has Deen essassad as indiceteA on this nofica.
INTEREST: Inierest is ehsrpad Oepinninp rit� first tley of Eelinnuencv or nina �onths antl one tlay
frow tha dab of tleaih to tha Eate of D�Y�o�t. Taxas vhich bau�a tlalinousnt baforo Jan. 1, 1962,
beer SnNrast at th� rnta of s'vc n�reant o�r annu� ulculabtl at a tlailv r�b af 0.008164.
All taxaz rhich baer� tlrlinouant on or after Jan. 1, 1962 will b�ar intorasi at e rata ��ic� veri�s fro�
vear to raar with t�e rate announced Mr tha PA UeoarL�ant of Ravanua. Rates for 1982 t�rouph 2006 can ba
fountl in the Pannsvlvania Residant Instruction Booklat CREV-1501), tha Pannsvlvenia Non-RasiAent Instruetion
Booklat CREV-1736) or on ttra DeVart�ant of R{renue Wab site ww.ravenua.atata.os.us.
The aonlieabla intarest ratas for 2007 th�oup� 2013 are:
Interest DailY InYerast DailY InteresY Dailv
V�ar Rata Factor Y�ar Rab Factar Y�ar Rate Factor
2007 8X .000219 200E 7% .000192 2009 5X .000137
2010 4Y. .000110 2011•2013 3Y. .000082
In4arast is calculated az follovs�
INTEREST = BAUINCE OF TA% UNP�ID % NUM6ER OF D1YS DELINGUENT X MILY INTEREST FACTOR
Am notice issuetl after the tax beco�es delinouent vill raflect an intarast calculaiion to 15 tlavs
baYOntl the Cata of the assass�ent. If om��enk is �ada eftar the interest co�outation tlate s�wn on tha
notice, additional interest �ust be ca3cu3ateE.
NQTICE OF INHERSTANCE TAX � pennsylvania
ZNN RA ANCE TNtDDiYZSI NL TAXES pPPRAI$EMENT, AG�OWANCE OR DISAILOMANCE �j'J DEPARTMENT Of REVENUE
PO MA( 2E04ii pF DEDUGTZONS� AND ASSESSMENT OF TAX �N REY•1548 IX AFP t12-T2)
NARiCi5�U1tG FA 17128-Ud01 JpIpT�V HELD OR TRUST ASSETS
-� � � "'- nnr� on-io-zoYa
;, `_;; ESTATE OF BpW�BY WIELARD F
DATE OF DEATH U6-03-2013
FILE NUMBER 21 13-06$6
�`.��i,i �?`".;� � ��, .� �� COUNTY CUMBERIAND
SSN/DC �
tIMDA J F}C�1hS;'�GER;� ACN 1313430�
70 GREENF���.p FF{i�, „(I� !,, .- APPEAL BY DATE:11-04-2013
CARLISLE "' ��'i'�"tjA'77ff3�- 682 (SeereversesideunderObjections)
�;�E� ��-z.L;�h � CO.. P� ,a.our�t Re.tttaa ��—�
MAKE CHECK PAYAELE AND REMIT PAYMENT T0:
RE6ISTER OF WILLS
1 COUR7HQUSE SQUARE
CARLISLE pA 17013
CUT AlOMO TNZS I.INE � RETAIN I.OWER PORTZON FOR YOUR RECORDS �
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REY-1548 EX AFP C12-12)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLDWANCE OF
DEDUCTI4NS: AND A3SESSFtENT OF TAX 4N JOINTLY HELD 4R TRUS7 ASSHTS
DATE: 09-10-2013
ESTATE OF: 80WLBY WILLARD F ➢ATE OF QEATH:06-Q3-2013 COUNTY:CUMBERLAND
FILE NO. : 21 13-0686 S.S/D.C. NO. : ACN: 13134300
TAX RETURN WAS: CX) ACCEPTED AS FSLE➢ C } CHANGED
JBINT OR TRUST ASSET IMFORNATSON
FINANCIAL INSTITUTION: NEMBERS 1ST FCU ACCOUNT NO. : 252602-41
TYPE UF ACC4UNT; C ?SAVIN6S C ) CHECKING C )TRUST CXSTIME CERTIPICATE
DATE ESFASI.ISHED 10-14-20�4
Account Bslance 88 195 73 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxa#le X 0.266 YOUR ACC6UN7, SU&MIT 7HE
Amount Subject to Tax � 14,b99.58 UPPER PDRTIQN OF THIS NQTICE
Debts and Deductians •DO WITH YOUR TAX PAYMENT TO 7HE
Taxsble Amaunt 14,644.58 RE6ISTER OF WZLIS AT THE
Tsx Rate Y .645 ABOYE ABDRESS. MAKE CHECK
Tax Due 661.48 OR MpNEV ORDER PAYABLE T0:
"REGISTER OF WILLS. AGENT."
TAX CREDZTS:
' PAVMENT RECfLPT DISCDUN7 Cs) pMDUNT PAIA
pATE NUMBER IN7EREST/PEN PATO (-)
07-17-2013 CD017904 33.07 b2&.41
TOTA�. TAX PAYXEHT 661.48
BAIANCE 8F TAX DUE .�0
INTEREST AND PEN. .00
TQTFI DUE .00
s IF PATD AF7ER 7HI5 DATE. SEE REY6RSE FUR CALCULaTI6N 4F pDDITIONAI IN7EREST. x ` _\
IP TOTAI DUE IS REFGEC7ED AS A ^CREDST^ {CR3, Y�U NAY &E DUE A REFUND. 1�I��
SEE ftEYERSE SIDE OF THSS FKIRM FOR IMSTRUCTI�NS. �U�
PUNPOSE OF
NOTICE: To fulfill the reauira�cnts ot Seetion 2140 ot the Inheritenca antl Estate Tax Aet, Act 2i of 2000. (72 P.S.
Section 9140).
PAYMENTv Detach the too oartion of thiz nokica and sub�it with vour pay�ant to t�e Ropistar of Wills orintad on the
revarse sitla. Make check or �omY or0ar owabls to� Rapistar of Wills, Apcnt.
Failure 40 oav the tax, inter�st anE oanalty due �ay resuli in t�a filine ot a lien in khe aoorooriate
county or the issuance ef an Orohan'z Court citation.
REFUNU (CR)� A rafun0 of a taz cr�dit, whiM ras not r�au�at�d on M� tsc relurn, ��v be r�qu�s4atl M co�nl�Lfnp an
"AOVlieakion for R�funtl af P�nosvlrania lnh�rit�nc� antl EaLte Taz" CREV•lili). Aoolic�tions aro availabla frw�
ih�Moa�t��nt b Y�b�ait� at Nm.r�v�nw.staY�. �.us. �ro R�tliat�r of Yills o� R�Y�nu� DistHet Offfc� ar fro� tha
Owerri�nt's 24-heur answ�riny a�W e��i I- �' -2r050; s�rvleas for tn�oav�rs wiM m�ci+l h�aHnp antl/or
socY[inp metls�. 1•l00-447-3020 (TT onlY).
OBJECTIONS: Am nar4y in iManst noi s�tisfietl with tM auor�is�mt, sllowanc� er Aisalloran<� of tletluetions or essess�mt of tu
(includinp diseounk or inianst) as shown on t�is notie�lw obi�ct within 60 d�YS of tM tlaH of Tsc�iot of this ootice
bY�
R) Protast to t�e P� D�Vartwnt of R�v�nw, loard of ADn�als bv filfnp a prot�st onlin� at
ww.Aeardef s. Lb.os.us en er b�for� tM LE-dw aoW�l o�MOtl acoiros.
In ertl�r for �n /���en1c orerist to b� v�1SE, vou �ua! ret�iva a wnfineLion mrEar snd vroeassaE tlate
fra� t�e 6oard ot �oo��ls N�b sit�. Vou ��v +lse swtl a writt�n orot�st to PA Dro�rtunt of R�v�nua,
�e�rtl of Aooals, PQ-{ox 261Y71. Xarrisbura� P� 1710l-1621. P�titions �N e0t b� fax�G; or �
!) ELCt to hrv� Yh� utt�r d�bninad at Yha audit of th� oarsonal ranrasmtetira acwunt; or
� pq,�ip_ C) �ooul to tM Oroh�na' Lourt.
ISTRATIVE
CWtRECTi0N5� Factual errorz discoverad on this sssess�ant s�ould ba aEdrassetl in writinp to� PA Deoert�ant ot Revenue.
Bureau of Indiritluel Taxaz, RTTN� Post Assassont Raviaw IMit, PO Bw� 260601, Harrisburp, PA 17128-0601
or eell Q1J) 7!7•G5D5. Ss� P�pa 4 of "Instruekions for InMritenca Tvc Return for a ftasitlant Dseatlant" [REV-150ll
for an exnlanation of atleinisiretivelv corr�eiaEl� arrors.
UISCOIINT: If am tsx dua is naiE within three calendar �onths af4ar the tlecetlent's tleat�, a five oareant tliscount ot tha tax oaitl
is allwetl.
PENALTY: Tha 15 oereent taic unastv non-nartieiostion penalty is co�nuted on tha total of Yhe tax antl intarast essessetl antl nok
vafd bafore Jan. I8. 1996, t�a first Eav afker tha anA of the tax mnaatv nariod. This non-oarticioation
oenalb iz eDDeellblY in tha ss�c �anner antl in tha the sa�a ti�a oaHoA as yeu roultl aooeel tha tax entl interest
that has besn assessatl as Sntlieeted on this notice.
INTEREST: Interest is ehsr0otl bapinninp rith firs4 tlsv of tlelinquaney or nine �onths antl ona tlay
froe kha tlate of daeth to the d�ia ef nsv�eni. Tarzas wnion o.�... a.iioa�aot bafora Jan. 1, 1982,
baer interest e4 tha rata af six oareant par annu� caleulat�d �t a tl�ilv rata of 0.000164.
All taxes which Daea�a tlalinquant on or afiar Jan. 1, 1982 rill bear interast at s rate whieh rarias fro�
vear to vear wit� the raie announcetl bv tha PR Denar4�ant of R�venue. Rates for 1982 throuph 2086 can be
found in t�e Pennsvlvania RasidonS Instruction Booklat CREV-1501). Yhe Pannsvlvania Non-Resitlant Instruction
Booklai BEV-1736> or on the Daoarbwt af Ravenua W�b site wv.rovmua.sbG.ns.us.
The a0olicable interast rat�s for 200] throuph 201i arev
Intarast Oailr Intarast Deilv Intcrest Dailv
Y�ar Rata Fsetor Y�ar Rata Fector Y�ar Rata Faetor
2007 8X •000219 2008 7R .00D192 2009 5X .000137
2010 4% � .000110 2011-2013 3X .000982
In4ares! is calcule4ad as follws�
INiEREST = BALRpCE OF TRX UNP�IO X NUMBER OF �44Y5 UELINGUENT X MILY INTEREST FACTOR
•rry notice iSSUeE aftar fhe tax Geco�as EalinOUent will reflect an interesk calculation to 15 tlavs
beYOntl tha tlate of the assess�ent. If omenk is �ada after the interest cwoutation tlete s�arn on Yhe
nofice, additional interast �ust ba calculatad.
NOTICE OF INHERITANCE 7AX j�' pennsytvania
IX EH TAXCE UJt�DIYIDOAm+L TAXES APPRASSEMENT, A��OYtANCE OR DZSALIDWANCE �i� �EPARTMENT OFREVENUE
PO M}X 2l9S01 flF DEDUCTZDNS, AND ASSESSMENT OF TAX 4N REY-1548 IX AFP CI?-72)
N�RRISSUR6 PA t7�28-a6oi JdINTLV HELD OR TRUST ASSETS
�-- � � � � � ' DATE b9-10-2013
,,, , , . ...�� t;- . ... . . ESTATE OF BOW�BY WILLARD F
DATE OF DEATH 06-43-2013
,,-.n �.-��, �� �.;i n i � FILE NUMBER 21 13-0686
._. .:' c_� ! '- � � ^a - - COUNTY CUMBERLAND
SSN/I}C
LINDA J MCt�A�S�'E�t :,,_�- ACN. 13134302
70 GREENFIE}^�Q�QR: � -�r•�:?-(�� . APPEAI. BY DA7E:11-04-2013
CARLISLE ""' i5'a�l� �,�/�1�`-7��2 (SeerevewsesideunderObjecNons)
G?.�A45Eiti�At�Lt •- • � �� Arount tta�itt:d � ��
NAKE CHECK PAYABLE ANO REMIT PAYMENT T4:
REGISTER OF WILLS
1 CDUR7HOUSE S4UARE
CARI.ISLE PA 17013
CUT ALON6 TNIS LSNE � RETAIN �OMEB PORTI4N FOR YQUR RECORDS t'�'
-""---""'---""--""'-"'-'--""'-'--"_----"'---"'--_-""---'."--_""""'-'--'
REV-1548 EX AFP C12-12)
NOTICE OF INNERITANCE TAX APPRATSEMENT, ALLOWANCE OR DISALLOWANCE pF
DEDUCTIONS, ANO ASSESSMEN7 OF TAX 4H JOINTLY NELD 6R TRUS7 ASSETS
DATEs 09-iD-2013
ESTpTE OF: BOWLBY WILLARD F DATE OF DEATH:Ob-03-2013 COUNTY:CUM9ERLANO
FILE NO. : pl 13^Ob86 S.S/D.C. NO. : ACN: 13134302
TAX RETURN WAS: CX) ACCEPTED AS FILED C > CHAN6ED
JOINT 08 TRUST ASSET INF4RMA7I8N
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 252d02-42
TYPE OP ACCQUNT: f )SAYIN6S C > CNECKIN6 C )TRUST ( JOTIME CERTIFICATE
DATE ESTABI.ISHED ti9-15-2068
Accpunt Balance 108 556.43 NOTE: TO ENSURE PROPER CREDIT TD
Percent Taxable X O.ldb Y4llR ACCOUNT, SUBMIT THE
Aeount Sub,�sct to Tax 18,093.10 UPPER PORTION OF TMIS NpTICE
Debts and Deductians .00 WITH YOUR TAX PAYMENT TO THE
Taxa6le AMOUnt 18,093.1� RE6ISTER QP WILLS AT THE
Tax Rste Y .045 ABOYE ADDRESS. MAKE CHEGK
Tax Oue 814. 19 OR MpNEY ORDER PAYABLE T0:
"RE6ISTER Of WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT ➢ISCDUNT <+) pMOUNT PpID
pATE NUMBER INTEREST/PEN PAIp (-)
07-17-2013 CD017903 4Q.T1 773.48
70TA� 7AX PXYMENT 814.19
BAIANCE 8F TAX DUE .DO
INTEREST AND PEN. .qq
� TOTAI DUE .Oq
� IF PAIIS AFTER 7HIS DATE. SEE REVERSE FOR CA4,CULATION OF ADDITIONAL INTEREST. + �"\{��
ZF TOTA� DUE ZS REF�EtTED AS A TMCR£DZT"" CCRJ. Y6U MAY BE DUE A REPUNb. 1`17
SEE REYERSE SIDE Of THZS F6RN P6R INSTRUCTZ6NS. v�
vu2rnss oF
NOTICEo To fulfill 4ho raVUira�anti of Saction 2140 of the In�aHtsnce antl Estata 7ai[ Act, Ack 23 of 20U0, (72 P.S.
Sactio� 4744>.
PAYMENT� Datech ths fop Vortion of this notica and sub�it witA yqur Ca�mt tb tha R�qistor of Wills orinted on t�e
ravppsa side. Meka chack er won�y ortlar oaYab;lv tor R�pistar of W111s, Apant.
Fsflare ta psy tha tax. SMsrast and o�ni1W tlw �a1r nsult in tpt filfny of a lian in khe apvrcoriate
eounty or Yt�� fssvanto of�an 8rpfian's Cavrt citatian.
REFUMp tCR}; F rafuiW of a tass cr�tlit, vkith xas na# ronutxtsd an tM tarz rsku�n� �sy bt Aaat�sttd hy coMlit3np an
^Aqp3icaYion for ReWnd of PenrtsYlwoia inh�rftance antl Extate T�e^ tREV�-13137. Aoo3icsliens �ra availabla frcr
t�y D�o��4nnt'a W�C sit� �t wr. �YV�nw.st tF. a.ua, am R�pisbr oY Wills mr R��fnu� plxtMet Otfiq or fra�tM
QeperbanYs R4-heur snW�Hnp i v en • -�-1 B0� x�wic�s tor tocoaYNrs rft� soac5al hssrfnp mNor
sp�ykiny 'weqs� 1-800-457-3020 Q7 on1vJ.
OBJECTItlNS� Arry perb in 3nt�nst npt setisH�d �ith tha apDreia�ant. allaranca or aisallouaoco of d�tluetions ar ass�sa�nt of taz
CincluEinp discaunt or Lnt�rosU as sAevn on this notic� ��y obi�ct within SO tl�vs of tha tlate oP r�a<HOY Of lhis notica
byi
A) Protszt to ttrc PA DWartfeM of k�venw, Xoard of Apptaks br filiay a protast anlina nt
xw. t . .us rn or befotv thc d0•tlq �pw�2 w�iod �cairu.
In ortl�� or an'.f11i �rwti3d.ahotast to ba va;3d, vou lust r�eeive a cenfi�setion nwbt� antl crocossatl Oats
frw tM 9o�rE of App��ls W�b si4a. You �w alse sMtl a vritt�n nrobaS to PA D�oot��ot of R�r�nw.
�oa�tl of Apw�is, PU� tmc 261021r NarMSbury, PA 17126-1021.�P�tftions �W not be fautiA; or
b) El�et to hev� thc �ptter Aatsr�inctl et tM�wdit of th��o�rsonel ��Dr�a�btetive accouni; ar
ADFtIN- C} Apo�al to tM �rohsna' CouK.
ISiRATIYE
COHRECTIONSv Factuel arrors dizeorapetl on this aasass�ant should ba adEressad 1n M�itinp ;0: PR Uepa�tYent af Rrvanua,
Buroau ot Intl4vfAuel i�cs, ATTN� Posi Rncsn�pni R�viw Unit. PO BoX 280601, Harrisbuwp, PA 1�128-0601
ot call C777) T8T-6505. Sta Pape 4 of •Rnatructians far InMritenu TaY Rtkarn tor e R�sitlent Orcad�nY^ (REY•1501J
for sn azpimation ot atl�irtiatratYVelY corretkabla errnra.
OISBOUNT: If aM�.tarz due is oeiE within th�pa ealsnda� wonihs eR<W t�e tlac�tlWnt's tleath, a fivy poreant Eixcount of Sha taz na3tl
is ellowetl.
PfNAt7Y: Tha 75 oercent tac a�msty nen-wrticnnstinn penaltv fx ao�DUtetl on the total bf the tan anE interoxt aszassatl antl rwt
vaid Eefore Jan. 18. 199d� t�e fipat day after tha anC of��th� tax pMnasty osriotl. This non-oarticipetion
pbn�ltv is �ppe�labl� in tha sxe �annar and in !ha tM s��a ti�e ppHed es you vould apGOal khe tuc antl inkeresk
tfiet has b��n essessad as SnAiutetl on this noSice.
INFEREST: Int�rtst is charp�tl bapinninp vith first tls�r of E�Iinawnqy or nim �onthz and anc aay
fro� the data of Geath to th� tlN� of oav�ant. Taxas whi¢h b�ce�� dWXinuu�nk bofore Jan. 1, 1982,
baeP intar�st at th� retc of siz p�romi vor innu� calc�Yabtl at a d�1Yv rab ef 0.000164. �
A31 taces which traca�a �ls35nquant on er aftar Jan. 3. 74t2 will b�ao intcns# at a rata rhich wri�s frw
ya>r to y�ar with 2M rata announcad bv the PA Osoarbe�t o{ Rcvanuo. Ratas fo� 14b2 throuyh 296d can Ee
fauntl in 4ha P�nnsvlv�nia RasidaM Instruction Booklat (REY450ll, th� Panrtsylwnia Non•ROSidant Instruetipn
Baaklat [REV-3T36) or on !ha Mnark�ant ef Ravanu� W�C sit� rww.r4vanu�.staN.p�.us.
� The Aonlicabla Sotarest �atez for 20G7 throuph 2013 arps
7ntar�si Dnily IMarsst Da37v Znter�s# Dat1y
V��r 6et• Factor Yaar Rate Fattor Y�ar Rsb Factor
2047 Bx .00U239 2008 1R .PB0192 2009 51; .000137
7010 4Y. .p00110 2011•2013 5% .D000l2
Intewast is calculetaE as follows:
� IHTEREST = BA4ANC£ OF TA% UNPAID % NUNlER OF GAYS DEl[N4UENT X MIIY INTEREST PACTOR
Any notice Ssxued after the t� baco�as dellnCUant vill raflact arv intarast ca3colation to 15 days
boypna tha tlaA� of tha ass�ss�ant. If oav�ant is �ada atkar tn� Yntarast co�putation tlate sharn on the
notiaa, adtliriorval interest �ust ba calculatad.
. .._ _.__...._.