HomeMy WebLinkAbout12-09-13 BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX pennsylvania
INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE
PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-12)
HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS
DATE 12-09-2013
ESTATE OF FISHER ELWYN B
DATE OF DEATH 05-17-2012
FILE NUMBER aI -13-Iag5
COUNTY CUMBERLAND
SSN/DC
ANITA S FISHER ACN 13100693
753 COLLINA DR APPEAL BY DATE:02-07-2014
L E W I S B E R R Y PA 17339-9586 (See reverse side under Objections)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS +-
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: 12-09-2013
ESTATE OF: FISHER ELWYN B DATE OF DEATH:05-17-2012 COUNTY:CUMBERLAND
FILE NO. : S.S/D.C. NO. : ACN: 13100693
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 0771026013
TYPE OF ACCOUNT: ( )SAVINGS O0 CHECKING ( )TRUST ( )TIME CERTIFICATE
DATE ESTABLISHED 12-17-1986
Account Balance 74,435. 15 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 37,217.58 UPPER PORTION OF TF�S NOTICE
Debts and Deductions .00 WI-M YOUR Tom; PA"ENT TO THE
Taxable Amount 37,217.58 RE4S�R OF (itl�iLLSa THE
Tax Rate x 00 ABO]FE ADDRE!�9; 11SA1 CHECK
Tax Due .00 OR �o1P—ORDER PA-,+ABiLE TO:
"R qI=E% OPLCWILF§,AGENT."
TAX CREDITS: U? 7
PAYMENT RECEIPT DISCOUNT C+) C) C)
DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PQ3D�
TJ F CY1
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
F+
i
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.
PURPOSE OF
NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2600. (72 P.S.
Section 9140). ,
PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills printed on the
reverse side. Make check or money order payable to: Register of Willso 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)t A refund of a tax credit, which was not requested on the tax return, may be requested by completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax- (REV-1313). Applications are available from
the Department's Web site at www.revenue.State.pa.us, any Register of Wills or Revenue District Office or from the
Department's 24-hour answering service: 1-800-362-2050; services for taxpavers with special hearing and/or
speaking needs: 1-800-447-3020 (TT only).
OBJECTIDNS: Any party in interest not satisfied with the aPoraisment, allowance or disallowance of deductions or assessment of tax
(including discount or interest) as shown an this notice may object within 60 days of the date of receipt of this notice
by:
A) Protest to the PA Department of Revenue. Board of Appeals by filing a protest online at
www.boardofappaals.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 date
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 17128.1021. Petitions may not be faxed; or
B) Elect to have the matter determined at the audit of the Personal representative account; or
ADMIN- C) Appeal to the Orphans' Court.
ISTRATIVE
CORRECTIONSt Factual errors discovered on this assessment should be addressed in writing tos PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Post Assessment Review Unit PO Box 280601, Harrisburg, PA 17128-0601
or call (717) 787-6505. See Page 4 of -lost ructions for Inheritance Tax Return far a Resident Decedent" CREV-1501)
for an explanation of administratively correctable errors.
DISCOUNT: If any tax due is paid within three calendar months after the decedent's death, s five Percent discount of the tax paid
"ds'allowed�-,
PENALTY: IHe"15 percent tax am7,Tsry.non-participation penalty is computed on the total of the tax and interest assessed and at
6 b '.
Mpa)G`before Jan..18.'1496. the first day after the end of the tax amnesty Period. This non-Part ioipation
Ip en ally is-adpealeble in the same manner and in the the some time Period as you would appeal the tax and 'interest
that has been assn 5sed�as indicated on this notice.
INTEREST: Interest is charbad beginning with first day of delinquency or nine months and one day
.from the dote of death-td the date of payment. Taxes which became delinquent before Jan. 1, 1982,
°.bear inter- at,the�.ka to of six Percent Per annum calculated at a daily rate of 0.000164.
,All taxes which became delinquent on or after Jan. I, 1982 will bear interest at a rate which varies from
Year-t. yea
par with tfie,;rate announced by the PA Department of Revenue. Batas for 1982 through 2006 can be
Cfound in tpe Pennsvlvania,�Resideot Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction
.` t u
Booklet ( -1736) or on-the Department of Revenue Web site www.revenua.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 " 9% .000219 2608 7% .000392 2009 5% .000137
2010 4% .000116 2013-2013 3% .000082
Interest is calculated as follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days
beyond the date of the assessment. If Payment is made after the interest computation date shown on the
notice, additional interest must be calculated.