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Home My WebLink About09-09-13 � pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENTOFREVENUE INNERI7�NCE 7AX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE Po BO% 28a6o1 oF DEDUCTIONS, AND 11SSESSMENT OF 7AX ON REV-154e IX RFP c12-12) 1wRRISlURG PA 17128-0601 JOINTLY HELD OR TRUST qSSETS . _ ��,...,. . , , � � �� .� . �� . DATE 09-10-2013 ��-�� -�� "`� ` � �"�"�° ESTATE OF OYLER LOUISE H DATE OF DEATH 05-17-2013 � - - '�� FILE NUMBER 21 13-0786 � "" -� � � � � COUNTY CUMBERLAND SSN/DC ■■ DANNY R 0{1L6Q!'� •�%� ACN 13129855 26 ROSEM�IT�=�i��-�,'�,' (j�ju� � APPEAL BY DATE:11-09-2013 CLEONA ,;�.,.,- :-��;i �,d�q ;�a04��555 (SeereversesideunderObjecBons) �u��'��s:��.� p�ount Re�itted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS � 1 COURTHOUSE SpUARE CARLISLE PA 17013 CUT ALON6 THIS LINE � RETAIN IOWER POR7ION FOR YOUR RECORDS � --"""""'------"""--------""'-------"'-----""--'--"'---'--"'----'-"'------'- REV-154! EX AFP (12-12) 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:OYLER LOUISE H DATE OF DEATH:05-17-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0786 S.S/D.C. NO. : ACN: 13129855 TAX RETURN WAS: (X) ACCEPTED AS FILED O CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 16131-42 TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING OTRUST ( JOTIME CERTIFICATE DATE ESTABLISHED 07-06-2012 Account Balance 2.022.97 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.333 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 674.32 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 674.32 REGISTER OF WILLS AT THE Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK Tax Due 30.34 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAVMENT . RECEIPT DISCOUNT C�) pqOUNT PAID OATE NUMBER INTEREST/PEN PAID C-7 07-17-2013 CD017901 1 .52 28.82 TOTAL TAX PAYMENT 30.34 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 � IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. • \ IF TOTAL DUE IS REFLECTED AS A "CREDIT'• CCR), YOU MAY HE DUE A REFUND. � SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF N�TILE: To fulfill tha racuira�ants of Section 2140 of khe Inheritence and Esteta Tax Act. Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Datach ths too vortSon of this notica and suWi! rith vour oav�ant to tha Repister of Wills orintaA on tha reveree sitle. Make check or �emy ortler O�YlE19 tm Rapister of Wills, R9ent. Failura to oay 4ha tex, intarast entl oanaltv tlua �av rasuli in t�a filin9 of a lian in t�e acorooriate counb or tha issuanea of sn Oro�an's Court citstion. REFUND (CR): A rofuntl of a tax cndit. vhich was not roVwst�d on M� tex r�turn. �ay b� roqwsLE bv eo�ol0k5np an "�unlic�4fon fo� R�fur.A ot P�mrylvan3a InMHtance sntl Estsb Tax^ CREV-1313). �noliutions ar� awilable frw th� D�o��t��t's M�b sit� at riNtt r�W'w�.staS�.O�•us, �fW Rapist�r of W311s .or R�v�nu� DSs41ct Offic� or fro��tA� Uaoarhent's 24-hour answe�iny s��v u� • - 4 50; s�rvSeas for iaxpav�rs with so�dsl h��rinp anE/or sD�aklnp n��tls� 1-l00-447-3020 CTT only). OBJECTIDNS� Rrp� oartv in intcrast not satisfieC with tha anor�is�ant, allow�ncr or disaller�nca of tladuciions ar sssoss�ant of [a�c (inclutlinp Eiscount or intereat) as shawn an this net5ce �q� eEiact rit�in 60 tleys of t�a daYe of ra<aiot of this notice bv+ A) Protost to 4ha PA Mp�rt��nt of Rav�nu�, Yoard of Aoo�als M tilinp � orotast onlina at vw.lo�rUet �a.st�t : a.us m or E�fora tM 60-tla� �p0lil oar5otl�axoiras. In orMO or �.•�� ' ' t"frot�st to b� vr1SE. Yea wst Nc�iv� e eonfir�atien nu�b�r and proc�ssad tlete fro� iha loartl at Apwals M�4 sita. You �ev also s�nd a rritt�n protest to PA�Mnart��nt of ft�venue, lo��tl ef Aoo��ls: PO tox 3�1E21, Xarrisburp, PA 171�l48R1. P�tltions�p� nok b� f�nA; or !) Elaei to Mra tM utt�r tlatenin�tl at th� audit of th� �o�rsenal r�v��sentaiiv� account; or pp�Iq_ C) Aooul to tha OrOh�nS' Court. - � ISTRATIVE CORRECTIONS� Factual errors diseovaretl on 4his assass�ent shoultl ba atltlrassetl in rritinp to� PA Daoart�ent of Revanue, Bureau of Indiriduel TaaBS. RTTN� Post Azsass�ant Rariw Lnit, PO !ox 2l0601, Harrisburp, PA 17128-0601 or call O17) 787-6505. Sea Papa 4 of "Instructions far InKaHtsnce Tax Re�urn for a Resitlent Oacetlent" CREVQ501) for en �xOlan�tion of atl�inistrativelv correeteble �rrors. DISCOUNT: If anY tax Aua is Vaitl �ithin three calentlar wont�s aftar tha tlacedant's deaih, e five oarcant discount ot tha taz oeid 3s allowatl. PENALT'+ The 15 narcent tmc a�nasty non-oertieioatian o�naltv is eo�outa0 on the total of the tv[ antl interast assessatl anE nat ceSd bafo�a J�n. 18. 1996, tha first dav efter tha antl of�the taz a��estY neriotl. T�is non-particivation oenaltv is aDVO+labla in tha sa�a �anner antl in the the sa�s fi�e v�riod as You would appeal the taz antl interest that �as baan assessatl as inUfcatatl on khis notice. INTEREST: Interast is c�arpatl bepinniny vith first day of dellnuuaney or nina �onths snd ona tlav fras tha tlate of tleat� to k�a datc af vm��o�t. Texas which baerc tlalirwuant bafore Jan. 1. 1982. baar intarest at t�e rate of six osrcent par �nnw calculataA st a dailv rata of O.OUB164. All taxas rhich beca�a tlelinvuent on or after Jen. I. 1982 uill baar intarast at a rate rhieh varias fre� year to vear rith t�a rate announcetl bv the PA Deaart�ont of Ravenue. Rates tar 1982 throuah 2006 can be tountl in the Pannsylvania Residen4 Instruetion Booklat (REV-1501), tha Pannsvlvania Non-ResiEant Instruetion Baoklet CREV-1736) or on khe �oari�ant of Ravanue Wab 5ila ww.rovwu�.stsU.o�•�s. The eonlieebla int�rast ratas for 2007 throuph 2013 ara: Interosk �ailY Interast Oaily Intarast Oaily Y�er Re4a Factor Y�ar Rata Faeior Y�ar Reta Faetor 2007 8X .000219 2008 7Y. .000192 20U9 SR .00B137 2030 4X .000130 2011-2013 3X .000062 Interest is calculated as follws: INTEREST = MLANCE OF TAX U�YAIO X NUMBER OF MVS OELINOUENT X MILY INTEREST FRCTOR Am notiee issuad after khe fax beco�es tlelinauent �ill reflecY an interest calculetion to 15 tleys eavo�a the tlate of the assess�ent. If oav�ent is �atla afiar tha intorest ce�oute4ion da4e shown on the notica, atlditional intarazt �uzt ba cal<ulated. � pennsylvania BUREAU OF INp2YIDUAI TAXES NOTICE OF INHERITANCE TAX DEPAR7MENTOFREVENUE ZNNERITANCE TA% DIVZSI�7 �?,;' �. APPRAI$EXENT. AILOWANCE qR DZSAt�dWANCE '�:. � REY-1548 IX AFP t72-TP} Po 6Nt 2l8681 'qF��DtyC�'I.OF�S� AND ASSESSMENT OF TAX 4N ;Y, ,.. . tN7CY;'HELD DR TRUST ASSETS l411tRT5lUR6 PA 19128-0601 I' ' -J� � � "' -��•- DATE 04-10-2013 ;J �,': �y r,{� ESTATE OF OYLER �OUZSE H ��j ( ' 7 ;+ DATE DF DEATH 05-17-2013 "�- FILE NUMBER 21 13-0786 t:i_;�-;,";' .��. COUN7Y CUMBERLANp � SSNIFC DANNY R OYt �rti� t '�� t ,�;;;�f AGN 13129781 26 ROSEMONT AVE��i�E�t�„b�� , ,� �]� APPEAL BY DATE:11-09-2013 CLEONA PA 17042-2555 ' (SeereversesideunderObjectIons) A�ount Re�i#ted C-��--� MAKE CHECK PAYABLE AND REMIT PAYMENT Tps REGISTER OF WILLS 1 COURTHOUSE SQUI4RE CAR�LSLE PA 17013 CUT AlONB TNIS LINE � RETAZN I.OWER RORTI4N FOR YOUR RECORDS � '-"'--"""---""""'--'-"'----.."---"^"---""---'_•----'.`---""--"""-"""-' REV-1548 EX AFP C12-12) NOTICE OF INNERFTANCE TAX APPRAISEMENT, ALLOMANCE OR DISALLOWANCE OP DEDUCTIOHS, AND ASSESSMENT OF TAX ON JOIMTLY NELD OR TRUSF ASSETS DATE: D9^16-2013 ESTATE OF:OYLER LOUISE H QATE OF QEATH:Q5-17-2013 CdUNTY:CUMBERLANO FILE NO. : 21 13-07B6 S.S/D.C. NO. : ACN: 13129781 TAX RETURN WAS: fX? ACCEPTED AS FILED C ? CHAN6ED JOSNT OR TRUST ASSET INFORMATS4N FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 16131-43 TYPE 6F ACCOUNT: t lSAVIN6S C ) CHECKIN6 { }7RUST CXSTIME CERTIPICATE DATE ESTAB�ISNED D4-23-2610 Account Balance 532.95 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxa6le X 0.083 Y6UR ACCOUNT, SUBMIT THE Amount Sub3ect to Tax 44.41 UPPER PORTION dF THIS NOTLCE Debts and peductions .00 WITH YOUR TAX PAYMENT TO 7HE 7ax�ble Areount 44.4I RE62STER OF WfLLS A7 THE Tax Rste �r .045 AB6Y£ ADDRESS. MAKE CHECK 7ax pue 2.�� OR MONEY ORDER PAYABLE TQ: "REGISTER OF WILLS, AGENT." TAX CRfDZTS: PAYNENT RECEIPT DISCOUNT (+) qMDUNT PAID bATE NUMBER INTEREST/PEN PAIO C-) 07-17-2013 CD017402 .1Q 1.4U TOTA� TAX PAYXENT 2.00 BALANCE OF TAX DUE .00 INTERES7 AND PEN. .00 TOTAE DUE .00 . IF PAIb AFTER TXIS OA7E, SEE rtEVERSE FOR CAlCULATZQN OF ADbSTIUNAL INTEREST. � �\ IF T4TAI. DUE ZS REFLECTED AS A "'CREDSTTM fCR3. YDU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THZS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the raouira�ants of Ssction 2140 of the Inheriiance and Estala Tvc �et. Aet 23 of 2000. C72 P.S. Saetion 9140). PAVMENT� Deiech the too oartion of this notice antl sub�i4 rith vour oav�ent to tha Rapistar of Wills orintatl on the ravarsa sitla. Make check or �omv ordar pay�bla to: Rapiskar of Wills. Apant. Failura ko oav tha tax, inter�s4 �nd nonalty dua �ay rasuli in the filinp of a lien in tha aooronriate eountv ar the issuance of sn OrOhsn's Court eitetion. REFUND CCR)e A refund of e tax CPYAIS. Mh3Ch Mi5 rwt nquasbtl on tM taa r�turn. �ay be repwsts0 M ewoletin9 an "AOOlieation for R�funtl of P�nnsvlrani� In��rit�nc� entl Esieta Tn[" CREV-131i). Aoolicalions ar� available fro� ih� Me�rtwnt's M�b siN at wm.H�. �w�.�sHt��..p��,.ui, aq-RCpistlr oY MSils er�Alr�mia OSSt�Yet Offiea or fFo� Ma Daoertunt•s 24-hour man�Hnp'!u'v �y'�-��i -I'7IIU3i"- 1-'1�50i sarvieas for taxoavers rith snacial hurine antl/or sDeNCinp rwatls� 1-E00-447-3020 QT only). 0lJECTIONSi Am oariy in intanst not satisfiatl with kM annrais�mt.� �llawane� ar disellwann ot d�AUeiions or assazzonk of tax (inclutlinp discount or interesi) as shwn on this notie� �ry eb��et wiYh3n 60 daz of th� E�la of r�e�iot of t�is notiea bY: •) Protest to the PR D�oerk��nt of Ravanw, Yoard of Rooaels M filinB a orotast online et www.bo�rdof a.atab. �.us on or�b�for� tN 6B-tlav �vo�al o�Hod �zoiras. In ortl�� fe� �n-� �a�. le�W�otast to be vQ1E, v� ��st �ve�ir� a eentir�ation nwb�r end proross�d data fro� ih� 6oartl ot Apw�ls Ncb sib. You �av also send � writ�m nroS�st to PA Mnart�mt of Ravrnue, �o�rd ot bouls, PO��oz Yl1021. H��risbu�p, PA 1712f•1021. P�tilSMS ��y ,wt ti� fncatl; or B) Elaet to �aro tM utiar tl�br�inad at�th� wdit ef th�� oanonal roonz�ntetiva aeeount; or ppVIN- C) Aooaal ta ffio Oroh�ns' Court. ISiRATIVE CORRECTIONS� Fectual arrors Aizcovaretl on t�is assesa�ant s�oultl ba a0tlrassatl in wri4inp io: PA Oeper4�ent of Roranue, Buraau of InAivitlual Tuas, ATTN� Post Asscaa�ant Reviaw Unit. PO Box 280601, Xarrisburp. PR 17128-0601 or eall (717) 787-6505. Sae Papa 4 of "Instructians for Inha�itanea Tro[ Raiurn for a Resident Daeadani" (REV•1501) for an explanation of sA�iniatrstivelv corractable arrors. OISLOUNT: If aw tax tlue is veitl wifhin t�ree calendar �onths efter tha daeadant's tlaath, a five oereent discount of tha tax oaitl is alloretl. PElULTY: T�a 15 o�rcant tu[ Mmsty non•p+rticioation p�nalty is cawut�tl on the total of tha tarz antl interast assessetl anA not naitl befora Jan. 18. 1996, kha firzt tlev after tha and of the tuc rrrstv�nariotl. This non-varticinakion venslb is eooaalaEla in tha sa�� enn�r antl in tha Ma s�u t1�e�paMod as yeu reuld appeal i�e tax antl interest ihat haz Eam ass�zsatl �s inEicNatl on t�is notice. INTEREST: Intarast is cMrp�tl ospinnSnp with firsi tl�y of A�linauanev or nina wnt�s antl ona Cav fro� the tlate of de�ih io tha Esb of oav�ant. Ta�[as rhich bwa�a tlelinownt 6efora Jan. 1, 19l2. Eear inkarest at tha �eia of six pa�cant Da� annu� caleullttE at a daf1Y �at� of 0.000164. All kuces which becue tlalinqu�ni on or aftar Jan. 1, 1982 rill bear intarest ak a rate vhich varies fro� yaar to yesr vith tha rafe anneuncad M iha PA Dwerbmt of Ravenue. Rates for 1987 t�rouD� 2�06 wn be founC in t�a PmnsYlven3a ResiA�nt Instruction �ookl�t (REV-1501), th� P�nnsvlvmia Non-Rasidant Instruction looklat CREV•1756) or on t�a Oavarbant of R�vmua W�b sita ww.nvmwst�t�.na.us. Tha aoVlieable intaresk rates for 2007 throuph 2013 ara: Inieres4 Dailv Intarast Dailv Interest Dailv V�ar Rat• Factor Y�ar Rata Factor Y�ar R�ta Factor 2007 BR .000219 2008 7X .000192 2009 5X .000137 2030 4X .000110 2011-2013 3Y. .000D82 Intarest is calculaLatl as follows: INTEREST = MLANCE OF TAX UNP�ID X NIMIlER OF D1Y5 DELINGUENT X MILY INTEREST FACTOR Arry notice issuetl affar tha faa bacwos tlalin0uant will reflect an interest calculation to 15 tlavs bevond tha tlate of the assass�ent. If pslr�ank is �atla afker the interest cwoutakion date s�ovn on Y�a noticer atltlitional interest �ust be calculatetl. � pennsylvania BUREAU OF INOIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OFREVENUE INNEftITRNCE TAX UIVISION APPRAISENENT� ALLOWANLE OR DISALLOWANCE ei� PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV•1548 EX �FP (12-12) 141RRISBIlR6 PR 1 }2Dp,0,L,0.1, ' � JOINTLY NELD OR TRUST ASSETS ,�C.i. . . . .. . . . ., , _ , , �. DATE 09-10-2013 � �� ESTATE OF OVLER LOUISE H - � r:;� ,� � � DATE OF DEATH 05-17-2013 ._.., ,. _� - FILE NUMBER 21 13-0786 COUNTY CUMBERLAND � SSN/DC •■ TAMMY �"FU,��I��Iy��t�',,� ACN 13129856 4116 ROSQF�1�1�''~ri� �'��"�' APPEAL BY DATE:11-09-2013 CAMP H�I,n¢y�L(��1�1��A�flTO�'Y`17817 (SeereversesideunderObjectlons) A�ount Re�lttsd MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS LINE � RETAIN LOWER POR7ION FOR YOUR RECORDS �' '----'---""""--------"-"'-------""'--------"'-----"'-'----""------""--------- REV-1548 EX AFP (12-12) 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:OYLER LOUISE H DATE OF DEATH:05-17-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0786 S.S/D.C. NO. : ACH: 13129856 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 16131-42 TYPE OF ACCOUNT: OSAVIN6S C ) CHECKIN6 OTRUST C b TIME CERTIFICATE DATE ESTABLISHED 07-06-2012 Account Balance 2,022.97 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.333 YOUR ACCOUNT. SUBMIT THE Anount Sub�ect to Tax 674.32 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 674.32 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 30.34 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, A6ENT." TAX CREDITS: PAYMEHT RELEIPT �ISCOUNT (+) pMOUNT PAID DATE NUMBER IN7EREST/PEN PAID (-) 07-22-2013 CD017924 1.52 28.82 TOTAL TAX PAYMENT 30.34 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 � IF PAID AFTER TNIS DATE� SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. + �� IF TOTAL DUE IS REFLECTED AS A '•CREDIT" (CR), YDU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. . . . _ . .... . .. _ . .. . .. .. ._. . _ . _ � . . . . . .. . . .. . _ PURPOSE OF NOTICE� To fulfill t�e reQUfra�ants of Saction 2140 of t�e Inharitance and Estata Tax Ret, Rct 23 of 2000. C72 P.S. Saetion 9140]. PAVMENT: Detach ihe too oortion of this notica and zub�it �ith Your ow�ant !o iha Rapistcr of Wills orint�d on the revarse sitle. Make eheck or �on�v o�dar oavable to: Reaiaker of Wills. Apant. Failure to oev tha tax. inter�s4 erW paoaltv Eua �av rasult in !ha filinp of a lien in the aoaropriate coun4v or khe issuanca of an Oro��n's Court citatian. REFUNO (CR)� A rafunE of a taz cratlit, whie� ras not r�QU�sLad on t�a tu[ raturn, �w Ge raouosL�tl M eo�olatinB an "AOOlication fer RafunE of i�nnsvlvania 7nMHtanw antl Eslab Tax" CREV-lili). Rool;ot3ons are erailebla trw tha MY�rt�Mt•s W�b sita at wr.f�v�AU�.3t�t�..Pa.:Ya. aro�Rsplsb� ef Willz er Rewnu� DSStrlct Off1el or tro� th� DaD�ri�mi's 24-hour ansrrvinp s�rv e��i 3Ct 2850; s�rrins for taxom��rs rith soaeLl h�erinp antl/or sn�ekinp naatlss 1-800-447-3020 (TT only). OBJECTIONS: Ariv nerty in intarost not sakisfiaE with 4ha aooraia�ant, sllwenca or disallowan<a ot Oetluctions or �ssess�ant of tax � (includinp tlixount or inbroaU es shown on this natiu ��y obi�ct rit�in 60 Aavs of th� daG of rwaipi of t�is notice bv: A) Protesf ta 4ha PR D�oarhant of Ravcnu�, loarA of �oouls M filinp a orotast online at .�w.eoa�eo+ ��1 .s t�. �.us en o� ti�for��t�� i0-dYY �oW�l p�r1eA b[oins. , In o�d�r for��n • �" � N�Se.orotwk te b� r�lid, Yeu �mt r�e�ira a eonfirration nwb�r end oroewsatl Eata tro� i�a bartl of Apn�als W�b sit�. You �a also s�nd � writt�n orot�nt to�PA D�oart��nt of R�wn��. b�rd of Aooe�la, PO lex 28i071, NarrisDurp, PA�1712ld021. P�tition; �q not b� faz�d; or B) El�et to hav� tM uYkar d�tenin�tl at 4h� wtlit ot th� o�rsonal ��oresanieLSvs eceount; or �pqjN- G �DOBil 4o kh� OfDMeS' COYrt. ISTRATIVE CORRECT10NSv Facfual arrors tliscoveretl on khis assass�eM shoultl Ce addrassad in writinp tov PA Deoar4�mt of Rwenue, Bur�au of Intlivitlual Tuas. ATTN: Poat �ssass�oni R�riaw Unit, PO !ox 280601. Harr3sDurp. PA 17128-0601 or call O17) 787-6505. Sec Papa 4 of "Instruetions for Inharitsnce Toc Return for a Rasitlent Oecetlent" (REY-1501) for an exolan�tion of ed�inistrativalv correctebl� arrors. DISCOUNT: If anv tax tlue is oeid wit�in three calender �onths aftar the tlacadent•s dcath, a tive oarcent tliscount of tha 4ax naid is alla�ed. PENALTY� The 15 percant tex rnastv non-oar43cioation nenaltv is co�putad on tha total of �ne tm� antl interast assassed antl not vaid bafora Jsn. 18, 1996, tha tirzt Aav after tha antl of tha tax wnaatv oeriotl. This non-oeriicioeiion veneltY is apoaalable in tha sa�a �ennar and in tAe the sa�a ti�a oeriod as vou would avneal ihe tv[ antl inter¢st iheY� �ss baan assasaad as intlicatetl on this notice. 1NTEREST: Inkeresf is c�arpatl Gapinninu with first tlav of tlelinouanev ar nina �onthz and ona 0av fro� 4he daN at Aaath ta tho tl�b of nav�ank. Tsxas whSCh beeau aalinquant Dafore Jan. 1. 1982. baar intarast ai th� rata of six oareant oar annw c�leul�t�d at a tl�ilv rata of 0.000164. All taxes rhic� becra Oalinouant on or aftcr Jan. 1, 1982 will Oaar intarasi et a rate r�ieh varias frw year to vear with tha rata announcad bv Sha PA Daoart�ent of R�venue. Ratez for 1982 throuph 2006 can be fountl in tha Pannsvlvania Resitlant Instruction Booklet (REV-1501), tha Pannsvlvania Nan-Resitlent Instruction Baoklet BEV-1736) or on tha Daoarhant of Bevanua Wab sita wv.rarenua.sta4a.pa.us. The eonlicebla intarest rat�s for 2007 t�rouy� 2013 are� Interest Oeily Intarest Uailv In4arest OeilY Yur Reta Factor Yur Rab Factor Yaar Rata Factor 2001 !% .000239 200! 7% .000192 2009 5% .00013i . 2010 4X .000130 2011-2a13 3% .000082 Intarast is caleulated as follows: INTEREST � BRLANCE OF TAX IINPAID % NUM6ER OF MYS OELINYUENT X MILY INTEREST FACTOR •�ry notica issuetl after t�e tn� bacwas delinYUent �ill reflect an in4arezt csleulation ko 15 Erys beYOnd the tlate of the essazs�ent. If Day�ant is �atle aftar t�e interest co�vutation data sharn on the notica, additional inkerest nust ba calculatatl. NOTICE OF INHERITANCE TAX � pen nsylvania HUREAU OF INDIVIDUA� TAXES DEPARTMENTOFREVEN�E INXERITRNCE TiVC DSVISION APPRAISEMENT� ALLOWANCE OR DISALLOWANCE A PO BOX 2806a1 r1 :��GF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV4548 Dc sFP (12-12) X�RRISlURG PA 1712l�06N'- � . JOINTLV HELD OR TRUST ASSETS id; .. . . '�� _�. DATE 09-10-2013 - ESTATE OF OYLER LOUISE H ,�'�,,� `� ,. � �-- '-~� DATE OF DEATH 05-17-2013 � FILE NUMBER 21 13-0786 � - � � COUNTY CUMBERLAND ��`�-�� SSN/DC DANNY (RR��.`�� ;;�:�':�.`..�.' ACN 13129778 26 ROSEMe��,�ff��ni;y �,(`, ?\. APPEAL BY DATE:11-09-2013 CLEONA PA 17042-2555 (SeereversesideunderObjections) � A�ount R��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 � ---"""'----"""'------""------""'-----""-----""'--""'---"'-------"-------' REV-1546 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- 013 ESTATE OF:OVLER LOUISE H DATE OF DEATH:05-17-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0786 S.S/D.C. NO. : ACN: 13129778 TAR RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUS7 ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST fCU ACCOUNT NO. : 16131-11 TYPE OP ACCOUNT: C )SAVINGS O0 CHECKING OTRUST OTIME CERTIFICATE DATE ESTABLISHED 12-31-1979 Aecount Balance � 698.03 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.083 YOUR ACCOUNT, SUBMIT THE A�nount Subject to Tax 58. 17 UPPER PORTION OF THIS NOTICE Oebts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 58.17 REGISTER OF WILLS AT THE Tax Rate r .045 ABOVE ADDRESS. MAKE CHECK Taz Due 2•62 OR MONEY ORDER PAYABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT OISCOUNT C+) AMOUNT PAID DA7E NUMBER INTEREST/PEN PAID (-) 07-17-2013 CU017901 .13 2.49 TOTAL TAX PAYMENT 2.62 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 � TOTAL DUE .00 t IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. � . �\ IF TOTAL DUE IS REFLECTED AS A "CREOIT" CCR), YOU MAV BE DUE A REFUND. � SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE� To fulfill tha reauire�ents of Saetion 2140 of the Inheritanea and Estate Tax Actr Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Oetach iha too oortion of this notica entl suWit rith Your pry�ant to 4�a R�piztar of Wills printatl on the reverse sitle. Maka chack or �onsv orE�r oavabla toi R�Bistar of Wills. Apant. Failure to oey tha tax, intaras4 and Do��ltv Eua �ay result in ihe filinp ot a Iien in t�e an�roprieta county or tha issuance of sn Orpl�en's Court eitation. REFUNO (CR)i A rofund of a taz cratlit, whieh was not r�uucstad en th� tax rohrn, �a bc raQUOSLA Oy ee�olatinp an "�cvlication Por Rafuotl of P�nnsfrlvenia lM�ribnea antl Est�t� Tu[• QEY-1i35). Aoolieations aro �vailetila fro� the Mwrt��nt`s W�b sit� �k �v.rw�nw.st�t�. �.ux, �ro Ra0let�r of Wills or Rw�nw OtftriCt Offie� er fro� th� D�osrtwmi's 24•hour anaweHntl�sfrvl<a�50; services fer taxp�vars with spacial hwrinu and/or sVaakinp ne�ds: 1�-B00-447-3020 (TT only). �BJECTIONS� Aro oartv.in interest no4 satistietl �ith the +nnreiv��nk. allwanca or tlisallwan<� of tl�duetionz or assass�ant of tax (inelutlinp tliscoun4 or inkareat) as s�ovn on 4h1s notiee �ev o0iact rithin 60 Ea�rs of tha Aaia of raeeiot of tl+is nokica bv: ♦) Proiast to tha PA Dao�rt��nt of Ravanua. Yosrtl of Aon�els bv filinp e orotast onli�e at wwr,loerAOf�na�rla.rt#t�:aa.ua on or 6�for� tha 60-tlW� aD0�e1 o�HOd�a:oir�s. In ortl�r for'��n al�s Mqlf orot�st to o. r�1SE, veu �uat�r�wir� � confir�ation nu�bor and oroeass�d date fro� tba loard of AOO�+ls W�E site. You �N also s�ntl a �rittan orotast to P� Danarb�nt of R�v�nu�. loartl af AoD�+la, Po��lw� 2l1021, Nerrisburp, PA 17128-1021. P�titfons �iti noL bi f�1A; or 6) Elact to h�va th� �att�r d�ter�in�d at th� autlit of tha oa�sonal r�or�s�nt�t3r� eeeount; or pp�Ip_ C) Aoo��l to Yha Orohens' Court. � ISTfiATIVE CORRECTIONSv Faetual arrors tliscovered on this assass�ont should be adtlrazsatl in writinp to� PR Denert�eni oF Revanue. Buraau of Individual Tvcas. ATTN: Post Rssass�ent Raviaw Unit, PO Box z80601. Nerrisburp, PA 17128-0601 or call C717) 787-6505. Sae Paga 4 of "Instructions for In�ari4mce Tax Raturn for a Rasitlant Uacatlent" BEV-1501) for an axolanetion of eE�i�ia4retiv�lr corraetable errors. DISCOUNT� If any t� Eue is oaitl vithin threa calantlar �onths after the dacadan4's tlaath, a five percenk tliscount of the 4ax aeid i5 eSSOwBtl. PENALTY� Tha 15 oareenk tsx rnastv non-pertieipation oenalb is co�0�4ed on tha total of the tu sntl interest assessed antl no4 oaid befora Jan. 18, 1996, the first Am after t�e entl of the 4erz a�nestv oariotl. This non-narticfvation oenalb is anoealaCle in Lha za�a wnnar and in t�e tha sa�e ti�a oariotl as vou wou1G aovesl the tm� and inlarast t�at has bean assassad as intlieatetl on this noiiea. INTEREST: Intarast is eharpatl bepinnine with first tlav af tlalinauenev ar nfna �enths anE ona day fro� tha tlate of tleath to t�e data of oav�ent. Tueas whieh b�eaa tlalinauant before Jan. 1. 1982, baer interest at the rate of siz oarcant oar annu� celeulataE at a tlailv rata of 0.000164. All taxes w�ich bece�� dalinCUent on or aftar Jan. 1. 1982 will baar inYaresi at a rata which v�ries frow yaer to vaar with tha rata announeatl bv the PR Depart�ent of Rarenue. ftates for 1982 throuYh 2006 ean ba found in 4he PennsYlvania Resident Ins4ruetian looklek (REV-1501), the PannsYlvania Non-Rasitla�t Insiructian Booklet (REV•1736) or on tM Oanarban4 of Rwanua Wab zib vw.rrv�nw.stata.o�.us. Thv eoolicable intarost rotas for 2007 throuph 2033 �re� InkerasY OeilY Intarest DeilY Intar�st DailY Year Rata Factor Vaer Rata Fector Yaar Rste Factor 2�07 8% .000219 2088 ]X .�00192 2009 5% .00013� 2010 4X .000110 2031•2013 3% .000082 Interest is calculeied as folla+z: ' INTEREST = BRLRMCE OF TWC UNPRIU % NUNBER OF MYS DELIN4UENT X MILY INTEREST FACTOR ArN notice issueE after the tu baeo�es Eelinpuent will raflec! an intarest calculafion fo 15 dsys bayontl the date of the assess�ent. If pay�ent is wada aftar the interesk co�putakion date ahown on tha notice, edEitional interest �ust ba calculalad. NOTILE OF INHERITANCE TAX � pennsylvania BUREAU OF INDIVIDUAL TAXES DEPARTMENTOFREVENUE INNERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR OISALLOWANCE �A� PO !0% 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 FX AFP c12-12) WIRRISBURG PA 17128-0601 JOINTLY�HELD OR TRUST ASSETS • .' .. , " :.:';--�',�,"'_ ��r UATE 09-10-2013 .�. , ,; J ESTATE OF OYLER LOUISE H � � � - � DATE OF DEATH 05-17-2013 FILE NUMBER 21 13-0�86 ',,,'�,� �:.,:_,;'�� J r';� � l� COUNTY CUMBERLAND SSN/DC DANNY R OYLER ACN 13129775 26 ROSEMONT�.�A.VS��!�'�- '�� APPEAL BY DATE:11-09-2013 CLEONA ��.,;��; ;;�..,!.:;;�' ffpjl�Rl�42-2555 (SeereversesideunderObjections) �r o A�ount Re�itted �� ,� s ,�,.:. C�?.. � A MAKE CHECK PAYABLE AND REMIT PAYMEN7 T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE� CARLISLE PA 17013 CUT ALONC THIS LINE 1 RETAIN LOWER PORTION FOR YOUR RECORDS � -"""'----"""'--------""------""------""-----"'----"'-----"'------'-"------' REV-1548 EX AFP C12-12) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR UISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX OH JOINTLY HELD OR TRUST ASSETS DA7E: 09-10-2013 ESTATE OF:OVLER LOUISE H DATE OF DEATH:05-17-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0786 S.S/D.C. NO. : ACN: 13129775 TAX RETURN WAS: (X) ACCEPTED AS FILED O CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 16131-00 TYPE OF ACCOUNT: ( IOSAVINGS O CHECKING C )TRUST OTIME CERTIFICATE DATE ESTABLISHED 06-05-1974 Account Balance 8.918.81 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.083 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 743.20 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 743.20 RE6ISTER OF WILLS AT THE Tax Rate r .045 ABOVE ADDRESS. MAKE CHECK Taz Due 33.44 OR MONEY ORDER PAYABLE T0: � "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYNENT RECEIPT DISCOUNT (+) pMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 07-17-2013 CD017901 1 .67 31 .77 TOTAL TAX PAYNENT 33.44 BALANCE OF TAX DUE .00 INTEREST AND PEH. .00 T07AL DUE .00 w IF PAID AFTER THIS UATE. SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. � �� IF TOTAL DUE IS REFLECTED AS A ^CREDIT^ (CR), YOU MAY BE DLIE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTiONS. PINIPOSE OF NOTICE: To fulfill tha require��nis of Saetio� 2140 of f�e Inharitenea and Estate Tex Aet. Rct 23 of 2000. (72 P.S. Secfion 9140). PAVMENT: Daieth tha koD oortion of khis notice anA sub�it with Your oav�ent to the RsoiaYer of Wills prinied on ihe rwarsa siEe. Make check or wnq ortlar oNable to� Repister of Wiils, Apenf. Failure ko oav tha 4ex, in4arast and oanaltv tlua �w result in t�e filina of a lian in tha aonrooriate countY or Yhe issuanca of en O�phan's Cou�t eikakion. REFUND (LR): R nfuntl af a tu vrtliR, vhieh w�s noi nquwtatl on t�a t�x �aturn, �av ba roawstatl tiY eo�pl�tina en "�vcliqt3an fer R�funtl af P�nnsvlvani� Inh�ritenw and Esietc T�x" QEV-1i13). Aonliwtions aro availabla frw th� Dw�rh�nt's W�ti aiN at ww: reau�.stUts. �.us, �ror R�piat�r of Willror R�v�m�a OisiHtt Offita�or fro� t�e Daoert�ent's 24-M1ou� �naw�rfnp sirv E�i� - ��1=�50; s�rvicas for tssDav�rs with spaeial Aaerinp enA/or sp�aklnp neatls� 1-800-447•3�2B (TT onlv). OBJECTIONS: Ariv oerty in intarest noY sakisfietl with tha evoreis�ant, allwance or tlisallowance of tlatluctiaoa or assess�ent of tu[ (inelutlinp discount or interosU es shown on i�iz notlea �av oblact rit�in 60 Eays of tha tlate of receivt ot this notice bY: A) Probak Yo tha PA DW�rtqni of R�vmu�. �oarA of Aoo�als M filinp a orobat online at www;bwrtlef � 1s.ttaN. .us on or E�}or� tM 60-tl�v�aopul o�riod Ccoiros. In ortl�r for �n �1�C4»rl a Crot�st to b� v�lid, vod��ust�r�e�ir� a confirntion mrbsr and proc�ssed dat• tro� t�a loard of AD0��1s W�b sib. You �sy alse s�ntl s writtm orotast to P� Mnartwnt of Rermue, 6oartl of �pools, Pb��tox 261021, XamisEUro. PA 17128•1021. P�fitions �ay nat b� fu�d;�or B) Elact to have tha ul4cr Mbr�inatl at kM audit of tM o�rsonal �rwrosantatire accounk; or pp�Iq_ G Ap0u1 to 4h� Orph�ns' Lou�t. ISTRRTIVE LORRELTIONS: Factual arrors tliscorsratl on khis assess�ani should Da adtlraszatl in rritinp to: PA Daoart�ent of Rarenue, Buraau ot Intlivitlual T�es, ATTN: Posi Rzzass�ant Raviar Unit, PO Box 280601, Harrisburp, PA 17128-06a1 or call O17) 767-6505. Ssa Pepa 4 of "Instructions for Inharitanca Tu� Raturn for a Resitlent OecetlanY" (REV-1501) for an exnlanetion of stl�inistr�tivalv correctable errors. DISCOUNT: If anY t� tlua is oaitl rithin t�ree calantlar wonths efiar 4ha d�tad�nt's daaih, a fiva cercant diseount of tha t� Daid iz allowatl. . PENALTY: Th� 15 varcent taz rn�stv non•D+riieiostion oanalty is eo�outetl on t�e total of the tu antl interest assessetl and not oaiE befora Jan. 18, 1996, 4ha tirst dev aftar tha antl of t�a tax rn�stv neriotl. This non-narticination PBl1l1kY 13 ippBDlBble in the 50la �BfIfIBf Lfld 111 S�1! Lh1 Sl�Y Y1�Y D!1'104 ii YOU VOYltl iDVBil LhQ kiX 811d 111SBf'BSk t�at has been assassed es indleetaE on t�is notica. INTEREST� Intaresk is chareod bepinninp with first dav of Aalinouanev or nina �onths antl one tlav fro� tha deta of Aeath ta tha E�b of oav�ank. Tuces which becuo dalinauan4 befora Jan. 1. 1982. baer inLrost at tha rota of six nercant uor ennu� ulculaGd �t a dailY reL of 0.000164. R11 iaxas whie� Dacre tlelinpuent on or af4�r Jen. 1. 1982 will baar int�r�st at a rata whie� vari�s frw vaar to vaar rith the rate announced by tho PA Dapert�ont of Rarcnua. Rates for 1982 throup� 2006 ean be tound in tha Pennavlvenia Residant Instrueiion Booklat (REV-1501), t�a Pennsvlvania Non-RasiEant Inztruction Booklet CREV-1736) or on the DaoaM�ant of Ravanuo W�b sita ww.rav�nua.sLta.oa.us. T�e eoolieable intaras! retas for 2007 t�rou0h 2�13 are� Interest Daily Intarest Dailv In4arvsf Deilv Year Rafa Faetor Vaar Rata Factor Yasr Rate Factor 2007 8X .OU0219 2008 '!% .000192 2009 5X .000137 2010 4X .000110 2011-2013 3k .000082 Intarest is calculated as follws� INTEREST = BIILR�E OF TiU! UNP�ID X NUMBER OF MYS UELINOUENT X MILY INTEREST FRCTOR Any notice issuetl affer the kac becowas Eal3nquant will raflact an intarasi ealeulation to 15 deYs bevontl tha data of tha assass�ant. If On�ant is �atle afYer i�e interest co�outation tlate s�wn on fhe notice, atltlitional inieresY �usi be calculeted.