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HomeMy WebLinkAbout11-25-13 NOTICE OF INHERITANCE TAX • P e n n SyLva rn a BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE _.._ . DEPARTMENT OF REVENUE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP (12-12) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 11-25-2013 ESTATE OF WOODROW DORIS DATE OF DEATH 12-14-2012 FILE NUMBER c'Il-- I?>- 174- COUNTY CUMBERLAND SSN/DC JOY A SHOCKLEY ACN 12169729 20 HAYS GROVE RD APPEAL BY DATE:01-24-2014 NEWV I L L E PA 17241-9522 (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 --I� 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: 11-25-2013 ESTATE OF:WOODROW DORIS DATE OF DEATH:12-14-2012 COUNTY:CUMBERLAND I FILE NO. : S.S/D.C. NO. : 164-40-1217 ACN: 12169729 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO.A.- _43019-`tA rrl C7 TYPE OF ACCOUNT: C )SAVINGS ( X) CHECKING ( )TRUST ( )TIME CEgI;q CATEE =' -;7 DATE ESTABLISHED 06-01-1984 rn r C C -7 --1 N rn,fr! Account Balance 12,031 .81 NOTE: TO E'15(*EXPROPER QWEUiT TO Percent Taxable X 0. 166 YOUR' CgOPT,`9UBM-fT-,HE Amount Subject to Tax 2,005.34 UPPER-,PCRTTION4 T1i-1§3NOTICE Debts and Deductions - .00 WITH<ft TAX�YMtN TO THE Taxable Amount 2,005.34 REGIiyR'4OF WWhS 1 x' HE Tax Rate x .045 ABOVEPADDRESS.)MAKE CHECK Tax Due 90.24 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) INTEREST IS CHARGED THROUGH 12-03-2013 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 90.24 REVERSE SIDE OF THIS FORM INTEREST AND PEN. .59 TOTAL DUE 90.83 * 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. •J 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 91403. PAYMENTS 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 an the tax return, may be requested by completing on "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.b..rdofaPP-aIx.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, $card of Appeals, PO Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed; or C7 rn x'67 Elect to"hM±b the matter determined at the audit of the personal representative account; or AOMIN- - („y (a .¢C) AppeaI�ta ihb Orphans' Court. ISTRATIVE C". N =i COXz CORRECTIONS: SFactual ¢errors disyovered�on this assessment should be addressed in writing to: PA Department of Revenue, 4tibr.all of TS'fid iv idOal,'iaxe y, ATTN, Post Assessment Review Unit. PD Box 280601, Harrisburg, PA 17128-0601 or AA11 (nn 704SP5t `See Page 4 of "instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) <forLan explanation oTa.dministratively correctable errors. DISCOUNT: f"$my to s,paiil within three Calendar months after the decedent's death, a five percent discount of the tax paid rV`S.4110We PENALTY:' he1J15 per`yent tax raAnosty non-participation Penalty is computed on the total of the tax and interest assessed and net Paid befo7_e i.e. 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 one day from the date of death to the date of payment. Taxes which became delinquent before Jan. 1, 1962, bear interest at the rate of six percent Per 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 rata 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,roveh.o.stat..Pa.us. The applicable interest rates for 2007 through 2013 are: Iotorest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 BY .000219 2008 7Y. .000192 2609 SY, .000137 2010 4Y. 1000110 2011-2013 3k .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 tam 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 shorn on the notice, additional interest must be calculated.