HomeMy WebLinkAbout12-09-13 � V BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX pennsylvania
DEPARTMENT OFREVENUE
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 WALKER LARRY P
DATE OF DEATH 06-23-2013
FILE NUMBER 21 13-0781
COUNTY CUMBERLAND
SSN/DC
ELIZABETH WORLEY ACN 13137209
31 CHURCH RD APPEAL BY DATE:01-31-2014
CARLISLE P A 17015-9332 (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 --10 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:WALKER LARRY P DATE OF DEATH:06-23-2013 COUNTY:CUMBERLAND
FILE NO. : 21 13-0781 S.S/D.C. NO. : ACN: 13137209
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 263541-00
TYPE OF ACCOUNT: ( X)SAVINGS ( ) CHECKING ( )TRUST ( )TIME CERTIFICATE
DATE ESTABLISHED 04-21-2005
Account Balance 8,843.79 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT,�UBMIT THE
Amount Subject to Tax 4,421 .90 UPPE @PORTIONWF 17PI$gNOTICE
Debts and Deductions - •00 WITH32C§�R TAXc-7bAYQ g TO THE
Taxable Amount 4,421 .90 REGREW g WRLS CoTXHE
Tax Rate x 15 ABOVLM DRI SS. MA rf--,HECK
Tax Due 663.29 OR M"E 5 DEPPAY-NBC TO:
11REGTER-';10F W;LL i4;ENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) C>
DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID :C)
09-16-2013 CDO18290 33. 16 63p.' 13 N
TOTAL TAX PAYMENT 663.29
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. a�`�
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 t.: 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 sew.revenue.slat¢.pa.us, any Register of Wills or Revenue District Office Or from the
Department's 24-hour answering service: 1-BDO.362-2050; services for taxpayers with special hearing and/or
speaking needs: 1-800-447.5020 (TT only).
OBJECTIONS: Any party in interest not satisfied with the aporaisment, all...no. or disallowance of deductions or 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, Bard of Appeals by filing a Protest online at
sure b...d0faPPeals.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,
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
ADNIN- C) Appeal to the Orphans' Court.
ISTRATIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Haven..,
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)
far an ..planation 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
,..,allowed.
PENALTY: The 15 Per cant tax asui 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 Perdod. This non-partieiriation
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 data of payment. Texas which became delinquent before Jan. 1, 1982,
bear interest at the rate of six percent per annum calculated at a daily rate of 0.0001¢4.
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 pan...cad by the PA Department of Revenue. Rates for 1982 through 2006 can be
found in the Pennsylvania Resident Instruction Booklet (REV-15D1), the Pennsylvania NomROSidept Instruction
Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.st.te.pa..s.
The applicable interest rates for 2007 through 2013 area
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Y.ar Rate Factor
2007 By .000219 2008 7x .000192 2009 58 .000137
2010 4/. .000110 2011-2013 3% .O00082
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 made after the interest computation date shown on the
notice, additional interest must be calculated.