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HomeMy WebLinkAbout12-09-13 � BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX Pennsylvania 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 12-02-2013 ESTATE OF STONE CHARLOTTE F DATE OF DEATH 01-12-2013 FILE NUMBER 21 13-0088 COUNTY CUMBERLAND SSN/DC ANGELA J BOOK ACN 13145164 24 E COUNTRYSIDE DR APPEAL BY DATE:01-31-2014 BOILING SPRINGS PA 17007-9720 (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: 12-02-2013 ESTATE OF: STONE CHARLOTTE F DATE OF DEATH:01-12-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0088 S.S/D.C. NO. : ACN: 13145164 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ORRSTOWN FINANCIAL ADVISORS ACCOUNT NO. : IRA TYPE OF ACCOUNT: ( )SAVINGS ( ) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 01-12-2013 Account Balance 232,439.00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, -,SVBML Jj AE Amount Subject to Tax 38,740.61 UPPERJORTION bi� TWrG CNOTICE Debts and Deductions .00 WITH XDU& TAX MME l-30 THE Taxable Amount 38,740.61 REGISIf�F WIL$ Af-4 ` Tax Rate Y .045 ABOVE 9%D3ZEp§. L�MpAK�II�CK Tax Due 1,743.33 OR MONO �qR �AYAB�E CPO: "REGIS-P RUbF7c4IL--I6, AtE44�." TAX CREDITS: G) Ca p PAYMENT RECEIPT DISCOUNT (+) ) AMOUNT PAID r► Imo, DATE NUMBER INTEREST/PEN PAID C-) 10-10-2013 CDO18241 .00 1,743.33-p � Nj TOTAL TAX PAYMENT 1,743.33 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 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 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 ww.revenue.state.na.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 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 ww.boardof.ppe.ls.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 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 B,.or call (71 7) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) Tfor--an explanation of administratively correctable errors. n r±j w DISCOUNT: C:kl any to i tlue is pnid-Qi'thin three calendar months after the decedent's death, a five Percent discount of the tax Paid islallowd. V 77 c> r Q PENALTY: p (T.ha 15 Porcennei.amn`asty non-participation penalty is computed on the total of the tax and interest assessed and not p Paid before Jan. �I8, 1996, the first day after the end of the tax amnesty period. This non-Participation en is is anu¢alable in the same manner and in the the same time period as you would appeal the tax and interest T that f:es been`Smssessed as indicated on this notice. INTERESM -,Interest is Rel:a�tiatl begin nine with first day of delinquency or nine months and one day Q from the date of, eath to the date of payment. Taxes which became delinquent before Jan. 1, 1982, T N bea(z me rest at,'the-rata of six Percent per annum calculated at a daily rate of 0.000164. A11Ctaxes which became delinquent on or after Jan. 1, 1982 will bear interest at a rata which varies from year to Year with`Oe 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 Wpb site ww.rovenue.state.pa.us. The applicable interest rates for 2007 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rata Factor Year Rate Factor 2007 8X .000219 2008 7X .000192 2009 5% .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 data shown on the notice, additional interest must be calculated. w� . = BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX Pennsylvania 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 12-02-2013 ESTATE OF STONE CHARLOTTE F DATE OF DEATH 01-12-2013 FILE NUMBER 21 13-0088 COUNTY CUMBERLAND SSN/DC JOY E NARGI ACN 13145166 14 MONROE ST APPEAL BY DATE:01-31-2014 BRANFORD CT 06405-3004 (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 —01 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: 12-02-2013 ESTATE OF:STONE CHARLOTTE F DATE OF DEATH:01-12-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0088 S.S/D.C. NO. : ACN: 13145166 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ORRSTOWN FINANCIAL ADVISORS ACCOUNT NO. : IRA TYPE OF ACCOUNT: ( )SAVINGS ( ) CHECKING C )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 01-12-2013 Account Balance 232,439.00 NOTE: TO ENSURE PROPS-g' CREDU TO Percent Taxable X 0. 166 YOUR ALaCOUNT7 i"MI,?,qE Amount Subject to Tax 38,740.61 UPPER WORION qf�THft MOTICE Debts and Deductions •00 WITH NJKT�AX P9PfME@l �j0 THE Taxable Amount 38,740.61 REGISTp228F. ILLS ATnT Tax Rate x .045 ABOVE VDAESS. "?4AKPCCK Tax Due 1,743.33 OR MONK'gR��R ftYA�E'-TTO: "REGISHRDO!p Fy WI:�@S, –.AG�IT." TAX CREDITS: G+ �, r M PAYMENT RECEIPT DISCOUNT C+) - r- p DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID _tV 10-07-2013 CDO18236 .00 1,743.33 TOTAL TAX PAYMENT 1,743.33 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 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: Any 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.board.f.ppe.ls.st.te.p...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 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 FY'1 0rZca11�17) 787-6505 q See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) C-> for an explanationof:bdministratively correctable errors. ;7 CJ L—I DISCOUNT: cL If)any.� due is Lpaid within three calendar months after the decedent's death, a five percent discount of the tax paid C7 3s'a1 lowed . hi 1:'1 cn M_ d fTt PENALTY: J The 15 percentitax amnesty non-Participation penalty is computed on the total of the tax and interest assessed and not �- paid before Jan: 18, 1996, the first day after the end of the tax amnesty Period. This non-participation (v- penalty�ls appoal.bl. in the same manner and in the the same time period as You would appeal the tax and interest 1. ti.. � that has been+a ssessed las indicated on This notice. m _i t Ica INTEREST: Interest is charged beginning with first day of delinquency or nine months and One day Lr from the.date 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 ann.uh.ed 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.stat..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 7% .000192 2009 5% .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.