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HomeMy WebLinkAbout12-09-13 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 12-02-2013 ESTATE OF EARLEY DOROTHY J DATE OF DEATH 01-30-2013 FILE NUMBER 21 13-0144 COUNTY CUMBERLAND SSN/DC TINA DUNN ACN 13155053 21 REDSHED RD APPEAL BY DATE:01-31-2014 SH I PPENSBURG PA 17257-9769 (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: EARLEY DOROTHY J DATE OF DEATH:01-30-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0144 S.S/D.C. NO. : 202-20-6802 ACN: 13155053 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: EE PATRIOT BOND ACCOUNT NO. : 00 TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING ( )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 01-30-2013 Account Balance 630.40 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1 .000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 630.40 UPPER PORTION, F THIS NOTICE Debts and Deductions •00 WITHCYOUR TAXaAYMATnTO THE Taxable Amount 630.40 REGI E&> OF WAS AT c5HE Tax Rate Y .045 ABOV A4RESS. MAIF a,=7 E C K Tax Due 28.37 OR MC (} DER PAY#-aLIE1 TO: "REGIS Ww. LS;�OA'?�ENT." TAX CREDITS: n PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID O = DATE NUMBER INTEREST/PEN PAID C-] n Q C' CD 10-28-2013 CDO18337 .00 28,37 r-' f— TOTAL TAX PAYMENT 28.37 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 lion 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.st ate.na.us, am Register of Wills or Revenue District Office or from the Department's 24-hour answering service: I-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800.547-3020 (IT only). OBJECTIONS, Am party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tow (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 boardofaPPgaIs.stat..o...s on or before the 60-dav appeal varied 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 Be. 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 ADHIM- 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, Af any tax due is paid within three calendar months after the decedent's death, a five percent discount of the tnx paid is'allowed! _ S'? PENALTY: °Tfie 15 pe rient tax aninesty non-participation penalty 3s Computed On the total of the tax and interest assessed and not ,;paid before Ja4,.'18� 1996, the first day after the and of the tax amnesty period. This non-participation penalty jspappeaIable in the Same manner and in the the same time period as you Would appeal the tax and interest that has been assessed as indicated on this notice. INTERESTI Interest is charged',beginning with first day of delinquency or nine months and one day from the data of death to the data 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-I501), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.ravenua.state.pa.us. The applicable interest rates for 2067 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor year Rate Factor Year Rate Factor 2007 ex .008219 2008 77 .000292 2009 5% .000I37 2010 4Y. .000110 2411.2013 3Y. .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 data of the assessment. If payment is map. after the interest computation date shown on the notice, additional interest must be calculated. pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE T 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 EARLEY DOROTHY J DATE OF DEATH 01-30-2013 FILE NUMBER 21 13-0144 COUNTY CUMBERLAND SSN/DC GORDIE EVERT ACN 13155060 141 TALL PINE DR APPEAL BY DATE:01-31-2014 FAYETTEVILLE GA 30214-1083 (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: 12-02-2013 ESTATE OF: EARLEY DOROTHY J DATE OF DEATH:01-30-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0144 S.S/D.C. NO. : 202-20-6802 ACN: 13155060 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: EE PATRIOT BOND ACCOUNT NO. : 00 TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 01-30-2013 Account Balance 1,040. 16 NOTE: TO Eq;SI&E PR R gEOIT TO Percent Taxable X 1 .000 YOUR5g0UNT,r*l"Su � HE Amount Subject to Tax 1,040. 16 UPPE RURT)ION OF Ti1IV NOTICE Debts and Deductions 00 WITHt"YIRr�rTAX,BAYM%N' TO THE Taxable Amount 1,040. 16 REGIrZ" jpf WILLS <.9TC)THE Tax Rate Y .045 ABOVP A5DgfSS� MAVE�HECK Tax Due 46.81 OR M I E�? ORDER PA14BU TO: "REG.iST.E�R OF WLLq,— RENT." TAX CREDITS: N Cn <D PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 10-26-2013 CDO18335 .00 46.81 TOTAL TAX PAYMENT 46.81 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. oy 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 recruit 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: 1800.362-2050; 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 appraismentl allowance'or disallowance of deductions or assessment of tax (including discount or inter.st) 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.,dof.PPeaI..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 date from the Board of Appeals Web site. You may also send a written Protest to PA Department of Raven.., 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:'Faetual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, jurea, of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128.0601 "or 'Fall (717) 787-6505. Se. Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) far;.an explanation of.administratively correctable errors. DISCOUNT: ;if ain, tax.due is Paid within three calendar months after the decedent's death, a five percent discount of the tax paid i5 allowed. PENALTY:- The 15 percent tax amnesty non-P.Iticipation Penalty is computed on the total of the tax and interest assessed and not phfd before Jan:<18. 1996,_ the first day a£t.r the end 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 tax and interest that.has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency or nine months and one day from the data of death to the data 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 www.revenue.stat..Pa.-S. 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 77 .000192 2009 5Y. .000137 2010 4% .000110 2011-2013 37 .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 dolinquent will reflect an interest calculation to 15 days beyond the date of the assessment. If Payment is made after the interest computation date shown an the notice, additional interest must be calculated. «` 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 12-02-2013 ESTATE OF EARLEY DOROTHY J DATE OF DEATH 01-30-2013 FILE NUMBER 21 13-0144 COUNTY CUMBERLAND SSN/DC KYLE EVERT ACN 13155063 425 BURBURY CLOSE APPEAL BY DATE:01-31-2014 FAYETTEVILLE GA 30215-6541 (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: 12-02-2013 ESTATE OF: EARLEY DOROTHY J DATE OF DEATH:01-30-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0144 S.S/D.C. NO. : 202-20-6802 ACN: 13155063 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: EE PATRIOT BOND ACCOUNT NO. : 00 TYPE OF ACCOUNT: ( )SAVINGS ( )0 CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 01-30-2013 Account Balance 630.40 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1 .000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 630.40 UPPER PORTION OF THIS NOTICE Debts and Deductions - •00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 630.40 REGISTEFbOF WILL�IT M Irn Tax Rate Y .045 ABOVE A09RUS. MA E C IFs6K Tax Due 28.37 OR MONE)?50QER PA BL�;-: "REGISTE% O: PILLS, A&E1�." TAX CREDITS: r rrr �p a PAYMENT RECEIPT DISCOUNT (+) Cn p AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) p -C3 -n -n 10-28-2013 CDO18355 .00 28.37 C F--' tom- M iV '-n. TOTAL TAX PAYMENT 28.37 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. ��v"� 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 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 vw,r.revenue.state.Pa.us, am 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 Aeedss 1-800-447.3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disall owanco of deductions or assessment of tax (including discount or interest) as shown on this notice mall 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.boefdofavPeaI..state.Pa..s on or before the 60-day appeal period expires. In order for an electronic protest to be valid, you must receive P confirmation number and processed date I... 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 ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONSw 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: If.any, tax due is paid within three calendar months after the decedent's death, a five percent discount of the tax Paid is allowed, r '1 PENALTY,:, The 15 wPercent tax amnesty non-participation Penalty is computed on the total of the tax and interest assessed and not C. 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 some time Period as you would appeal the tax and interest that has been assessed as indicated on this notice. fy INTERESTS Interest is charged beginning with first day of delinquency or nine months and one day fram.the date of death t0 the data Of payment. Taxes which became delinquent before Jan. 1, 1982, I^"bear`intarest it the rate of six percent Per annum calculated at a daily rate of 0.000164. f7 All taxes which became delinquent an or after Jan. It 1982 will bear interest at a rate which varies from 1n year to year with the rata 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 r�Booxret (REV-1736) or on the Department of Revenue Web site ww.rovenue.state.pe.us. The'apolicable interest rates for 2007 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor year Rate Factor Year Rate Factor 2007 1011 .000219 2008 7% .000192 2009 5x .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 Am notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days beyond the data of the assessment. If payment is made after the interest computation date shown an the notice, additi0nal interest must be calculated. � 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 EARLEY DOROTHY J DATE OF DEATH 01-30-2013 FILE NUMBER 21 13-0144 COUNTY CUMBERLAND SSN/DC ASHLEY EVERT ACN 13155064 425 BURBURY CLOSE APPEAL BY DATE:01-31-2014 FAYETTEVILLE GA 30215-6541 (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: EARLEY DOROTHY J DATE OF DEATH:01-30-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0144 S.S/D.C. NO. : 202-20-6802 ACN: 13155064 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: EE PATRIOTS BOND ACCOUNT NO. : 00 TYPE OF ACCOUNT: ( )SAVINGS ( )0 CHECKING ( )TRUST ( )TIME CERTIFICATE _ DATE ESTABLISHED 01-30-2013 n ' C Q w rF1 rn G-� Account Balance 630.40 NOTE: TO ENg1RM PROP CnDd7T TO Percent Taxable X 1 .000 YOUR W aUftT, BBM".PE Amount Subject to Tax 630.40 UPPER- gTWPN C.D TWISrINOTICE Debts and Deductions - 00 WITH �bYaiR �X PAYME�TQTO THE Taxable Amount 630.40 REGIS�q-30,5 WI-=S Ai -TTHE Tax Rate Y .045 ABOVEr�,�A @REiSS�MAL(-g NECK Tax Due 28.37 OR MQNEYa ORDER—PAYA"7:' TO: "REGI`9TE t OF W4LSr-g5ENT." TAX CREDITS: �> -.,3 "TT. PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 10-28-2013 CDO18354 .00 28.37 TOTAL TAX PAYMENT 28.37 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. Ok SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. (�1)� PURPOSE OF NDTICEs 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 taxi 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). i OBJECTIONS: Any Party in interest not satisfied with the this notice allowance or disallowance of deductions re assessment of tax (including discount or interest) as shown 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 ea filing a protest online at In order an aclectate,pa ro es or before the ou my t receive period expires. In order for an electronic protest to be may id, you must receive a confirmation to PA number and processed date from the Board of Appeals Web site. You may also 7128 a written protest to PA Department of Revenue, Board of have PD Box determined Harrisburg, PA 17128-1021. Petitions may not be faxed; or 07 Elect to have the matter tlet¢rmined ak the audit of the personal representative account; or AUMIN- C) Appeal to the Orphans' Court. ISTRAT'IVE CORRECTIONS: Factual errors discovered an 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. DISCOUNTi If any tax due as Paid within three calendar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY: The 1.5 Percent tax 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 penalty is 'appealable in the same manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency or nine months and ona day from the date of death to the date of Payment. Texas which became delinquent before Jan. 1, 1982, bear interest at the rate of six percent Par annum calculated at a daily rate of 0.000164. All taxes which became delinquent an or after Jan. 1, 1982 will bear interest at a rate which varies from year to Year with the rate annquneed by the PA Department of Revenue, Rates far 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..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 2001 By .000219 2008 7Y. .000192 2009 BY .000137 2010 4Y .000110 201.1-2013 3/. .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF HAYS DELINQUENT X DAILY INTEREST FACTOR Ant notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days beyond the date of the assessment. If payment is mad. after the interest computation date shown on the notice, additional interest musk be calculated.