HomeMy WebLinkAbout09-09-13 NOTICE OF INHERITAHCE TAX �' pennsylvania
HUREAU OF INUIVIDUAL TAXES DEPARTMENT OFHEVENUE
INXERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR UISALLOWANCE ��
PO 80X 2806U1 OF UEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP C12-12)
F4IRRISBURG PA 17128-0601 C "� ' ; .' ;jO�NTLY HELD OR TRUST ASSETS
. . .. ., . . .__., DATE 09-10-2013
ESTA7E OF ROTH SUSAN A
- - � n, �,:;.^� � � � DATE OF DEATH 05-14-2013
--� .: `�:.'� � ' � � '� _ FILE NUMBER 21 13-0865
COUNTY CUMBERLAND
;; � �:i SSN/DC
LAWRENCE K WE _, � � ._ ACN 13130760
2 SPRUCE DR �''i� ' �+� ,��'' ; APPEAL BY DATE:11-09-2013
CARLISLE ���'��'�1��9�989��
(See reverse side under Objections)
A�ount Re�ittetl
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 (12-12)
NOTICE OF INHERITANCE TAX APPRAISEMEN7. ALLOWANCE OR DISALLOWANCE OF
�EDUCTIONS. AND ASSESSMEN7 OF TAX ON JOINTLY HELD OR 7RUST ASSE7S
DATE: 09-10-2013
� ESTATE OF:ROTH SUSAN A DATE OF DEATH:05-14-2013 COUNTY:CUMBERLAND
FILE NO. : zl 13-0865� S.S/D.C. NO. : ACN: 13130760
TAX RETURN WAS: (X) ACCEPTEO AS FILED O CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO. : 5004823998
TYPE OF ACCOUNT: ( )SAVINGS ( l0 CHECKING ( )TRUST ( )TIME CERTIFICATE
DATE ESTABLISHED 06-04-2004
Account Balance 384.00 NOTE: TO ENSURE PROPER CREDIT TO
Pareent Tazable X 0.500 YOUR ACCOUNT. SUBMIT THE
Amount Subject to Tax 192.00 UPPER PORTION OF THIS NOTICE
Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE
Taxable Anount 192.00 REGISTER OF WILLS AT THE
Tax Rate Y . 15 ABOVE ADDRESS. MAKE CHECK
Tax Due 28.80 OR MONEY ORDER PAYABLE T0:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
OATE NUMBER INTERE57/PEN PAID (-7
PAYMENT MUST BE MADE BY 02-15-2014�. TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE 28.80
INTEREST AND PEH. .00
TOTAL DUE 28.80
� 2F PAID AFTER TXIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. � � \,��
IF TOTAL UUE IS REFLECTED AS A ^CREDIT^ (CR7, VDU MAY BE DUE A REFUND. �Vl
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. V Y
PURPOSE OF
NOTICE: To fulfill the reQUira�en4s of Saetien 2140 ot the Inharitanca antl Estate Tax Rct. Act 23 of 2000. (72 P.S.
Sectlon 9140).
PAYMENTv Detech the top oor4ion of this notica antl SuE�it vik� your DaY�ant to the RaBister of Wills orintetl on the
reverse sida. Mab ehaek or �orwv orAer oevable to� Rapister of Wills. Aeent.
Feilura 40 o�v tha ivt, int�r�st antl p�naltY tlua �aY resulY in tha filiny of e li�n in the aoorooriate
couniy or iha issuanea ot an Oro�m's Court eitation.
REFUND (CR): R nfuntl of a tax cr�Cit, rhiah waa mt ropucat�d on tha Ynt nturn,��a� ba raquubd M eo�olatinp an
"�nviiukion for RafunA of P�rmsvlvani� InMHtanee snE Eatsb Tax^ (REV-1333). Aonliotions are arsilabla tro�
th� D�o�rt�mt•s M�b sib st wMw.r�vmY�.atab.w.us� ariy R�yister of�Willa or R�venu� D�stMet Offic� or fro� the
Dapart��nt's 24-hour snswerinp s��v c�� 1• •3 -2650; sarvSe�s for tn�oeY�rs with zo�cial hearinp and/or
so�akinp ne�tls� 1-600-447-3020 RT onlY).
OBJECTIONS� Ary p�rty fn intarast noi satisfiad rith tha apprais�ant, allwmea or Eisallaw�nea of tletluetions or azsasa�ant of tv[
Uneludinp tliseount or inbrezU as shown on fhis noiiea �av obdaet rithin 60 tl�s of tbe tleb of roeeio� of th3s notiee
br:
R) Protcst to tha PA Dwvt�ant of Ravenua, Boartl of ADOeels M filinp a nrotast online at
rww.4o�rdef�alt�f��oY.us on�o� b�YON tfi� 60-My po��l wrled pooins.
In ortl�r for fn �1�GENN11c CFet�st io ba r�11A, you �ust r�c�iv� a eonfin�tion nu�bar and procassad tlata
fro� tha �oartl of Apv�ala W�b sita. Vou ��y alse smE a writt�n orel�st !o PA D�v�cU�nt af R�vanue,
�oard of �pp�als, PO bz 7QYZ1. Narrlaburp, PA 1710q-1021. P�iilions uY nok ba f��d; ar
B) El�e4 to hav� th� uk4ar tl�bnin�E ai Yh� wA1i of tha oarsonel nonanistiva aeeount; or
pp�IN- C) RoV�el Yo th� Orohens' Courk.
ISTRATIVE
CORRECTIONS� Factual errors tliscoveretl on this assass�an4 should be eddraszad in writinp to: PA Oaoar4�en4 ot Rsvenue.
Bureau of Individual Tvcas. ATTN� Pos4 Rssazz�eni Roviw Unit, PO Box 280601. XarrisEUrp. PR 17128-0601
or ull (717) 787-65U5. Saa Papa 4 of "instruckions for InhaNtanea Tax Raturn for a Rasidant Dacadm!" (REV-150ll
for an axDlanelion ef atl�iniatrativalv corr�eteEla arrors.
�ISCOUNT: If aro 4z dua is aaid rithin thraa ealanEar �onths after tha tlace0ent's tleath. a tira oareent tliseount of tha tuc oaid
is allawad.
PEWILTY: Tha 15 Darcant tu a�n�stv rwn-uarticination panalcy is co�putatl on the total of the tu� antl interest assesseG antl not
oaitl Eefora Jan. 18� 1996� t�a firsk tley after t�e end of th� taz a�nesty oeriod. This non-varticipetion
venalb is apOr�lable in tha saa �snnor and in tha tha sa�a ti�a oariotl aa vou would aooeal the iax end interest
Lhet hes been essessatl ez inAieatatl on thiz notice.
INTEREST: Intarast is eharpatl bapinnin9 wit� first tlav of tlelinpuancv or nine wnt�s antl ona tley
fra� the tlate of tleath to tha dat� of pq��ent. T�es which bace�� Aelinpuant bafore Jan. 1, 1982,
Owr inkerest at kha nta of six varcmt vor annw caleuletatl a! e daily reta af 0.000164.
•11 taces which beca�e dalinau�ni on or eftm Jan. I. 1962 will b��r IManst et a rata which varies frow
Year to year with tha rata announcad by tha PA O�oari��nt of R�v�nu�. Rai�s for 1962 throuph 2006 cen be
found in the Pannsvlv�nia Residan4 Insiructien Booklat (REY-1501), the Pannsvlvania Non-Rasident Instruetion
Booklet CREV•1736) or on the Uapart�ent of Ravanue Wab sib �nMM.raYanuo.skala.Va.us.
The eoolieebla inbr�st ratas tor 2007 throuph 2013 ar�: �
Interask DailY Inter�st Uaily Intarezt Dailv
Y�ar Rat• Fecfor Y�ar Rat• Faetor Y�sr Rete Faekor
2007 BY. .000219 2008 7Y. .000192 2009 5X .000137
2030 4X .000110 2011-2013 3X .00B082
Interest is calculated es folloysi
INTENEST = BILANCE OF TAX UNPRIO X NUMlER OF MYS OEL1NpUENT X 011I1Y INTEREST PRCTON
A�ry notice issued afier the taY eeco•as a.ii�aueot �iii reflecY an intorest celculation to 15 daYs
bevond the tla4e of the assess�ant. If oay�ent is �atle after Yha interast co�outation tlete shwn on t�e
noiiee, ad0itional interes! �ust ba calculatad.