HomeMy WebLinkAbout11-05-13 �7
BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX pennsyLvania
INHERITANCE TAX DIVISION APPRAISERENT ALLONANCE OR DISALLORANCE
PO BOX 280601 OF DEDUCTION AND ASSESSMENT OF TAX ON
HARRISBURG, PA 17128-0601 SECURITY ACCOUNTS HELD IN Z 7 DEPARTMENT OF REVENUE
BENEFICIARY FORK REV-1548A AFF(12-12)
DATE 11-04-2013
ESTATE OF BOUGHTER RUTH M
DATE OF DEATH 05-06-2013
FILE NUMBER 21 13-0789
COUNTY CUMBERLAND
SSN/DC
RONALD E BOUGHTER ACN 13503438
515 HOGESTOWN RD APPEAL BY DATE: 01-03-2014
MECHANICSBURG PA 17050-2611 (See reverse side under Objections)
Amount Remitted I
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-1548A - 'APP C12-12)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS
AND ASSESSMENT OF TAX ON SECURITY ACCOUNTS HELD IN BENEFICIARY FORM
DATE: 11-04-2013
ESTATE OF:BOUGHTER RUTH M DATE OF DEATH: 05-06-2013 COUNTY: -CUMBERLAND
FILE NO. : 21 13-0789 S.S/D.C. NO. : ACN: 13503438
TAX RETURN WAS: (X) ACCEPTED AS FILED C )CHANGED
BENEFICIARY FORM OF ASSET INFORMATION
NAME OF SECURITY: OPPENHEIMER ACCOUNT NO. : 007407400331716
TYPE OF ASSET: C SECURITIES X SECURITY ACC STOCK C ) BONDS
DOD Valuation 24,471 .35 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 12,235.68 UPPER PORTION OF THIS NOTICE
Debts and Deductions .00 WITH YOUR TAX PAYMENT-
'JO THE
Taxable Amount 12,235.68 REGIS�R OF WItjL;S A–T-' HE
Tax Rate X .045 ABOVE CADARESS. -MAKEcCHLeCK
Tax Due 550.61 OR M1DtgYRDER
_U T-_-,AYABtE��TO
"REGIS DER:,'. WILLS,',AG—ENT.11
TAX CREDITS:
r1l cn c7'
7 C> C)
PAYMENT RECEIPT DISCOUNT AMOUNT PAID 7 -n M
DATE NUMBER INTEREST/PEN PAID C-)
p n C-
09-13-2013 LN037198 .00 523:70,S'
F rn
r-
(p (:)-n
PAYMENT MUST BE MADE BY 02-07-2014*. TOTAL TAX PAYMENT 523.08
BALANCE OF TAX DUE 27.53
INTEREST AND PEN. .00
TOTAL DUE 27.53
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 too 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.
REFUND (CR): A refund of a tax credit, whi.b was not requested an 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 r...nuo.stet..Pa..s1 any Register of Wills or Revenue District Office or from the
Department's 24-hour answering service: 1-800.3624050; 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 appraisement, allowance or disallowance of deductions or assessment of tax
(including discount or interest) as shown on this notice may ob3ect 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.boardofappeals.state.pa.us an or before the 66-day appeal Period expires. 1. 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 foxed; or
B) Elect to have the matter determined at the audit of the personal representative account; or
C) Appeal to the Orphans' Court.
ADMIN-
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: If bw tax due Is paid within three calendar months after the decedent's death, a five percent discount of the tax paid
Is allowed.
INTEREST, Interest is charged beginning with first day of dolinquen" or nine months and one day from the data of death to the
dote of payment. Taxes which became delinquent before Jan. 1, 1982. bear interest at the rata of six percent per
annum calculated at a daily rate of 0.000164. All taxes which became delinquont an or after Jan. 1. 1982, will boar
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-15O1),
the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site
www.revenue.stata.pa.us. The applicable interest rates for 2007 through 2013 oral
Interest Daily Interest Daily Interest Daily
Yea rr Rat. Factor Year Rate Factor Year Rat. Factor
2007 aX .000219 2008 7X .000192 2009 5% .000137
2010 4X .000170 2011-2013 3% .000082
Interest is calculated as follows:
INT€REST • 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.