The URL can be used to link to this page

Home My WebLink About12-09-13 (2) BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE 2-0 . 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 D WORLEY ACN 13142651 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 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:WALKER LARRY P DATE OF DEATH:06-23-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0781 S.S/D.C. NO. : ACN: 13142651 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ORRSTOWN BANK ACCOUNT NO. : 106005227 TYPE OF ACCOUNT: C )SAVINGS ( X) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 04-29-2009 Account Balance 10,056.99 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 5,028.50 UPPER PORTION OF THIS NOTICE Debts and Deductions - •00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 5,028.50 REGISTER OF WILgS = j"E Tax Rate Y .15 ABOVE��.kSDRESS.�MA.rp NECK Tax Due 754.28 OR MOUE1i,'ORDERRAYOLS3 TO: "REGIRIEW 1�1; WILLS,,�AfR;j'-:NT." TAX CREDITS: r rn to PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAIN DATE NUMBER INTEREST/PEN PAID (-) 09-16-2013 CDO18291 37.71 716 cs �p F-- r— M "6 CV (1) p TOTAL TAX PAYMENT 754.28 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. aU� 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). PAYMENTI 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, am 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.revenu..state.P..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 needsi 1-800-447.3020 (TT only). OBJECTIONS: Am Party in interest not satisfied with the move.isment, allowan.o or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may obiect within 60 days of the date of receipt of this notice byi A) Protest to the PA Deoartment of Revenue, Board of Appeals by filing a Protest online at wow.b..rd*faPp..ls.stat..P...s on or before the 60-day appeal period expires. In *Poor for an electronic Protest to be valid, you must receive a confirmation number aad processed date from the Board of Appeals Web site. You may also sand 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 •attar determined at the audit of the personal representative account; or AUMIN- 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 Texas, 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 explanation of administratively c*wettable 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. PENALTY:. `y}The 15 Percent tax amnesty non-Participation penalty is computed on the total of the tax and interest assessed and not Paid before.Jen. 18, 1996, the first day after the end of the tax amnesty Period. This non-participation penalty is appealable in the Sawa manner and in the the same time Period as you would appeal the tax and interest w.that has bean assessed as Indicated on this notice. f sY IMTERESTI *Interest is charged beginning with first day of delinquency or nine months and one day free 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 annopnted by the PA Department of Raw.nua. Rates for 1982 through 2006 tan be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Hon-Resident Instruction Booklet�(REV-1736) or on the Department of Revenue Web site www.rovenue.state.pa.us. The applicable interest rates for 2007 through 2013 ere: Into Past Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rata Factor 2007 Be .000219 2008 7X .000192 2009 5% .000137 2010 4% .000110 2011.2013 3Y. .000082 Interest is calculated As follows. INTEREST - BALANCE OF TAX UNPAID X NUMBER OF MAYS DELINQUENT X DAILY INTEREST FACTOR Am notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days beyond the date of the assessment. If Payment is aad. after the interest .amputation date shown on the notice, additional interest must be calculated.