HomeMy WebLinkAbout01-06-14 BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX pennsylvania DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE r
PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-13)
HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS
DATE 01-06-2014
ESTATE OF BOLTON ERNEST E
DATE OF DEATH 01-22-2013
FILE NUMBER 01—14 —qU5
COUNTY CUMBERLAND
SSN/DC
MICHAEL D BOLTON ACN 13106116
4308 NW SANTA FE AVE APPEAL BY DATE:03-07-2014
LAWTON OK 73505-1752 (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 1� RETAIN LOWER PORTION FOR YOUR RECORDS +-
REV-1548 EX AFP C12-13�
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: 01-06-2014
ESTATE OF: BOLTON ERNEST E DATE OF DEATH:01-22-2013 COUNTY:CUMBERLAND
FILE NO. : S.S/D.C. NO. : ACN: 13106116
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 145398-00
TYPE OF ACCOUNT: CX)SAVINGS ( ) CHECKING ( )TRUST C )TIME CERTIFICATE
DATE ESTABLISHED 08-13-1994
Account Balance 334.39 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 55.73 UPPER PORTION OF THIS NOTICE
Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 55.73 REGISTER OF WILLS AT THE
Tax Rate x .045 ABOVE ADIFRESS. MAKE CHEQ5
Tax Due 2.51 OR MONEY§RGER PAN_'kBL4-Tp
11REGISTER0Cie WILL AG'RN4:>."
TAX CREDITS: rn �,10
PAYMENT RECEIPT DISCOUNT C+) r' ►►7 rrf
DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID Cn Cn ;;0 p
08-17-2013 SBADJUST .00 2.51'D <`7 -v -_n -_n
o
c
:a
r\) rn
TOTAL TAX PAYMENT 2.51
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
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 tap portion of this notice and submit with your payment to the Register of Wins 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)e A refund of a tax credit, xhich 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: Any Party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax
(including discount or interest) as shorn 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
xw.boardofspPeal S.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 and 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
ACHIM- C) Appeal to the Orphans' Court.
ISTRATIVE
CORRECTIONSc Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual Taxes, ATTNf 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 decadent'. 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 assasxd and not
Paid before Jan. 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 taxend interest
that has been assessed as indicated on this notice.
INTERESTS Interest is charged beginning with first day of delinquency or nine months and one day
from the data 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-1736) or on the Department of Revenue Web site ww.revenue.state.pa.us.
The applicable interest rates for 2007 through 2014 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
2007 an .600219 2008 7% .900192 2009 5% .000137
2010 As .000110 2011-2014 3r. .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 I5 days
beyond the date of the assessment. If Payment is made after the interest computation date shownan the
notice, additional interest must be calculated.