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Home My WebLink About12-09-13 (2) Z/ pennsyLvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX 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 RICE SANDRA J DATE OF DEATH 05-06-2012 FILE NUMBER COUNTY CUMBERLAND SSN/DC JACOB E RICE ACN 13101036 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 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: 13101036 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ORRSTOWN BANK ACCOUNT NO. : 703004867 TYPE OF ACCOUNT: O)SAVINGS ( ) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 01-15-2008 Account Balance 397.95 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUbACCOUNT„.SUBJIITHE Amount Subject to Tax 198.98 UPP (B0RTION OF "LS NOTICE Debts and Deductions - .00 WIT@�Y:uUR TAk PAYMe. TO THE Taxable Amount 198.98 REG!�T.E:RCC'OF WILLS—AT-ITHE Tax Rate y .15 ABOVIE );DDDRES�Z MWK�CHECK Tax Due 29.85 OR Ij:GNIQY�RDER PAX& T0: "REGq--Jd=RjOF—QrLLV, _AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) S7 f- M DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PA4I�D-{ � CU P1 INTEREST IS CHARGED THROUGH 12-17-2013 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 29.85 REVERSE SIDE OF THIS FORM INTEREST AND PEN. .77 TOTAL DUE 30.62 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. C72 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 requestad 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.reyenue.stato.pa.us, arty 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-B00-447.3020 (IT only). OBJECTIONSe Any party in interest not satisfied with the appraismept, allowance qr disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may abject 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.rdofappeaIs.stat..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 data from the Board of Appeals Web site. You may also send a written protest to PA Department of Revenue, Board of Appeals, PD Box 282021, Harrisburg, PA 17228-1021. Petitions may not be taxed; 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 orrars discovered me this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280603, Harrisburg, PA 17128-0601 or call C7.17) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) �`orrJ.an as wnation of a(MV�jtnistratively correctable errors. A In p DISCOUNT: of fiiy tamus is P?ed Othin three calendar months after the decedent's death, a five percent discount of the tax Paid Ms(ailowe4- S7 11, m PENALTY: r1fhe1 5 P scent tai aMneMy non-participation penalty is computed on the total of the tax and interest assessed and not �P.XR-before Jon ..*8('19965 the first day after the end of the tax amnesty Period. This pon-participation Denalty is appealable iK;ihe Same manner and in the the Same time period as You would appeal the tax and interest that has peen assesfed ab8 indicated on this notice. INTEREST: nlnfeiest wsHcharged�gl ing with first day of delinquency or nine months and one day [[[��t romithe date of deat�i to"the data of payment. Taxes which became delinquent before Jan. 1, 1982, PeWint$yett at the ratcpc',of six percent per annum calculated at a daily rate of 0.000164. de All taxesMich became linquent 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.state.p...s. The applicable interest rates for 2007 through 2013 area Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 or .000219 2008 7Y. .000192 2009 5Y. .000137 2010 4: .000110 2011-2013 5% .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 data shown on the notice, additional interest must be calculated. !