The URL can be used to link to this page

Home My WebLink About12-09-13 BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE 1 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 RICE SANDRA J DATE OF DEATH 05-06-2012 FILE NUMBER c*;�1-13_la9k- COUNTY CUMBERLAND SSN/DC ALISHA L RICE ACN 13101035 89 HERSHEY RD APPEAL BY DATE:02-07-2014 SHIPPENSBURG PA 17257-9407 (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 4- - 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: RICE SANDRA J DATE OF DEATH:05-06-2012 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13101035 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ORRSTOWN BANK ACCOUNT NO. : 703004252 TYPE OF ACCOUNT: C )OSAVINGS ( ) CHECKING ( )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 01-01-2007 Account Balance 455.07 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 227.54 UPPER PORTIO�--QF THI;� NOTICE Debts and Deductions - .00 WITVYOUR TA�Ayff lfl1 TO THE Taxable Amount 227.54 REGI&T OF Wj--LLLSG-ACTHE Tax Rate x . 15 ABO%% ADDAESCI MAK�HECK Tax Due 34. 13 OR K Ngi rErRDER PAgY,l�BtrE TO: "REGg�S J"OF (Q LL3i AGENT.-- TAX CREDITS: -r7 -r; -Y i PAYMENT RECEIPT DISCOUNT (+) AMOUNT PACD C -n DATE NUMBER INTEREST/PEN PAID C-) }- ' ►' M —4 INTEREST IS CHARGED THROUGH 12-17-2013 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 34. 13 REVERSE SIDE OF THIS FORM INTEREST AND PEN. .88 TOTAL DUE 35.01 * 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 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 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 taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Am 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 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.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 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 CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: 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 "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: (^lf�axnv is ue is paid x1hin three calendar months after the decedent's death, a five percent discount of the tax paid Cm3sfat lowed +� q 'CJ CJ O PENALTY: CC[hq 5 pent tax V.eEk1 non-participation penalty is computed on the total of the tax and interest assessed and not 1:a3aid-before Jan..n B{2O9C§�,� the first day after the and of the tax amnesty period. This non-participation Tr"Pefialty i((s'tt��app.al�b1`9 iII–he same manner and in the the same time period as You would appeal the tax and interest th has D@en a{ses4v Bw.indicated on this notice. INTEREST: n nEerest 9s char`9fdC" inning with first day of delinquency or nine months and one day —�bFrom.the t@aLe ofrde56h to the date of payment. Taxes which became delinquent before Jan. 1, 1982, Fl eaa rt int rrest at the_ra'li of six percent per annum calculated at a daily rate of 0.000164. �11—taxes which beca`We delinquent on or after Jan. 1, 1982 will bear interest at a rate which varies from •- PAO to ypa(r with the date announced by the PA Department of Revenue. Rates for 1982 through 2006 can be found inMe Pennwlvana% Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) 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 8'/. .000219 2008 7/. .000192 2009 SY. .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 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.