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HomeMy WebLinkAbout12-09-13 (2) BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX pennsylvania F DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE 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 21 -1a-1aRF COUNTY CUMBERLAND SSN/DC ANITA S FISHER ACN 13100694 753 COLLINA DR APPEAL BY DATE:02-07-2014 LEWISBERRY 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 E� REV-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: 12-09-2013 ESTATE OF: FISHER ELWYN B DATE OF DEATH:05-17-2012 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13100694 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 0774038111 TYPE OF ACCOUNT: CX)SAVINGS ( ) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 11-04-1986 Account Balance 104,238.93 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT,L—�;UBMIT=THE Amount Subject to Tax 52,119.47 UPPEF- PORTIO"F qI� NOTICE Debts and Deductions - .00 WITH31(6BR TAXC-7AYK2N5 TO THE Taxable Amount 52, 119.47 REGIg�YER Pf WItLS (AT HE Tax Rate x .00 ABOVEO A�DD�ZESS. MAKIEMHECK Tax Due •00 OR MFIE DEPPAYA'B'E't T0: "RE(-;T$TFR'DF WbLL4 AJ>pENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) CJ _ -' 4"'3 DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PA. rC1 f-' rn C7 � A TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 4/ 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. V\11 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 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 on 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 fax credit, which was not requested an 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, eery Register of Wills or Revenue District Office or from the Department's 24-hour answering service: 1.800.362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447.3020 (TT onlv). OBJECTIONSx Any party in interest net 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 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.bo.rdofappsaIs.state.Pa..s 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 natter 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 be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-06DI or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) f or an e$6ianation of administratively correctable errors. DISCOUNT: C--If aenv ta�tlue is paid thin three calendar months after the decedent's death, a five percent discount of the tax paid l stalloweed'.;l Ei. Z N C` PENALTY: 17,,T he i15 Percent tar amnesty non-participation penalty is computed on the total of the tax and interest assessed and not _ t7gaid bef re Jan'Xd S,C1996, the first day after the end of the tax amnesty Period. This nan-participation Penalty is aPPealablb 7n the same manner and in the the same time period as you would appeal the tax and interest p'tngt fias_-beenasse ised'a3 indicated an this notice. INTEREST: {.,I nt Brest is cha rged_beanhning with first day of delinquency or nine months and one day Mfr`om tW-dite Of death�to the date of Payment. Taxes which became delinquent before Jan. 1, 1982, (0beaf int�er.st at tho'rato of six percent per annum Calculated at a daily rate of 0.000164. rr'Ali taxe 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-1736) or on the Department of Revenue Web site www.revenue.st.te.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 by .000219 2008 7Y. .000192 2009 5Y. .000137 2010 4% .000110 2011-2013 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 1.5 days �y beyond the date of the assessment. If Payment is made after the interest computation data shorn on the �r notice, additional interest must be calculated.