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Home My WebLink About09-30-13 (2) NOTICE OF INHERITANCE TAX ' pennsylvanE BUREAU OF INDIVIDUAL TAXES �' DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISENENT, ALLOWANCE OR DISALLOWANCE PO Box 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (1242) HARRISBURG PA 17128.0601 RECORn(. ,I OINTLY HELD OR TRUST ASSETS 11 V ::// 0: FTE OF DATE 09-23-2013 REC($; 0 i :L S ESTATE OF MCALLISTER WILLIAM F p(�� DATE OF DEATH 03-02,,--�2012 1L�IJ SEP 30 1 11 IZ 32 COUNTYUMBER CUMBERLA Da q SSN/DC MARGARET MCALLISTER CLERK OF ACN 12158007 30 GARBER ST ORPHAN S' COURT APPEAL BY DATE:11-22-2013 CHAMBERSBURG PA 17L2j9J38p04� � �� , PA (See reverse side underOAf¢efions) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE-_-_- "�1' RETAIN LOWER PORTION FOR YOUR RECORDS 4""" "'^ """"'-_- ------------------------------------------------____----------- REY-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: 09-23-2013 ESTATE OF: MCALLISTER WILLIAM F DATE OF DEATH:03-02-2012 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 12158007 TAX RETURN WAS: (X) ACCEPTED AS FILED C } CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 1694301621 TYPE OF ACCOUNT: CXISAVINGS C } CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 07-26-2007 Account Balance 5,001.50 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 2,500.75 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 2,500.75 REGISTER OF WILLS AT THE Tax Rate x . 15 ABOVE ADDRESS. MAKE CHECK Tax Due 375. 11 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT {+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) INTEREST IS CHARGED THROUGH 10-01-2013 TOTAL TAX PAYMENT .DO AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 375. 11 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 9.32 TOTAL DUE 384.43 r IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. I PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills printed an the reverse side. Make check or money order Payable to: Register of Wills, Agent. Failure to pay the tax, interest and Penalty due may result in the filing of a lien in the appropriate county or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application far Refund of Pennsylvania Inheritance and Estate Tax" (REV-13)3). Applications are available from the Department's Web site at www.revenue.state.PO.us, any Register of Wills or Revenue District Office or from the Department's 24-hour answering services 1-800-362.2050; services for taxpayers with special hearing and/or speaking needs: 1-800.447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may object within 60 days of the data of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at www boardofappeals.state.pa.us on or before the 60-day appeal period expires. In order for an electronic Protest to be valid, you must receive a confirmation number and Processed data from the Board of Appeals Web site. You may also send a written Protest to PA Department of Revenue, Board of Appeals, PO Box 281021, Harrisburg, PA 171.28-102I. Petitions may not be foxed; or 8) Elect to have the matter determined at the audit of the personal representative account; or ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered an this assessment should he addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN3 Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601 or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT- If any tax due is paid within three calendar months after the decedent's death, a five Percent discount of the tax Paid . is allowed. PENALTY: The 15 Percent tax amnesty non-participation penalty is computed on the total of the tax and interest assessed and not Paid before J.P. 18, 1996, the first day after the and of the tax amnesty Period. This non-participation Penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency or nine months and one day from the date of death to the date of payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six Percent per annum calculated at a daily rate of 0.000164. .All taxes which became delinquent on or after Jan. 1, 1982 will bear interest at a rate which varies from year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-0736) or on the Department of Revenue Web site www.revenue.state.Pa.us. The applicable interest rates for 2007 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 BR .000219 2008 7% .000192 2009 5% .000137 2010 4Y. .000110 2011-2013 3% .000082 Interest is calculated as follows: ' INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Am notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days beyond the data of the assessment. If Payment Is made after the interest computation date shown on the notice, additional interest must be calculated.