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Home My WebLink About11-25-14 BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX pennsylvania INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE ID DEPARTMENT OF REVENUE 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 11-25-2013 ESTATE OF WARCHOLA BETTY L DATE OF DEATH 03-21-2013 FILE NUMBER 21 13-0877 COUNTY CUMBERLAND SSN/DC LYNDE K BLYMIER ACN 13124715 132 REX DR APPEAL BY DATE:01-24-2014 CARLISLE P A 17015-8844 (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: 11-25-2013 ESTATE OF:WARCHOLA BETTY L DATE OF DEATH:03-21-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0877 S.S/D.C. NO. : ACN: 13124715 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 151919-00 TYPE OF ACCOUNT: ( X)SAVINGS C ) CHECKING ( )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 06-05-1995 n w %� rn Account Balance 1,916.92 NOTE: TO E�I�R�,PRO�R f �,RE�IT TO Percent Taxable X 0.500 Y0UR M(;f.QiMT,r,_$UBR,,-;TrTHE Amount Subject to Tax 958.46 UPPET. RFfDONC-T F T-RIV NOTICE Debts and Deductions - .00 WITHOu)wZrAX..�PAYIPN- TO THE Taxable Amount 958.46 REGI�T@ I& W7�LS.ATTTHE Tax Rate x .045 ABOVE AADDRESSf,--A Mi4l�-,ECCHECK Tax Due 43. 13 OR MbNd, ORDENPAYYAB� TO: --REG:kZTER OF LLS, *GENT.'- TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID PAYMENT MUST BE MADE BY 12-22-2013*. TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE 43. 13 INTEREST AND PEN. .00 TOTAL DUE 43. 13 * 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 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 fro. the Department's Web site at www.revenue.state.Pa.us, arty 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 obdect within 60 days of the data 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.ardofaPpe.1s.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. Yew 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 date mined at the audit of the Personal representative account; or ADMIN- - C) Appeal to the Orphans' Court. ISTRATIVE p - GORRECTIONS:rFOcal eqo s discover¢ n this assessment should be addressed in writing to: PA Department of Revenue, Zbr[�al of''�aladividualCla ATTN: Post Assessae nt Review Unit, PO Box 280601, Harrisburg, PA 17128.0601 upll (t�.b 787-65��e Page 4 of "Instructions for Inheritance Tex Return for a Resident Decedent" (REV-1501) VrNh exPlret3bo aqj hist ratively correctable errors. m IT, Qn maw DISCOUNT. QY gm ter_,Ime iM.X wVrhin throe calendar months after the decedent's death, a five percent discount of the tax paid Mowed. N < rr Fr' 0" d PENALTY: rTF:eaU pee ant th?_eresty non-Participation penalty is computed on the total of the tax and interest assessed and not Zwill�),efou.�Jan.I�18,=t99c6'b the first day after the end of the tax amnesty period. This non-participation r%r llty itappealabl ',in the same manner and in the the some time period as you would appeal the tax and interest Ta&�:as been assessed s.indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency or nine months and one day fr.. the date of death to the date of Payment. Taxes which became delinquent before Jan. 1, 1982, bear interest of 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 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.rovenue.state.Da.us. The applicable interest rates for 2007 through 2013 arer Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 B% .000219 2008 7Y, .000192 2009 5% .000137 2010 4% .000110 2011-2013 5% .000082 Interest is calculated as followsr INTEREST - BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Ara' 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 shorn on the notice, additional 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 11-25-2013 ESTATE OF WARCHOLA BETTY L DATE OF DEATH 03-21-2013 FILE NUMBER 21 13-0877 COUNTY CUMBERLAND SSN/DC LYNDE K BLYMIER ACN 13124716 132 REX DR APPEAL BY DATE:01-24-2014 CARLISLE PA 17015-8844 (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: 11-25-2013 ESTATE OF:WARCHOLA BETTY L DATE OF DEATH:03-21-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0877 S.S/D.C. NO. : ACN: 13124716 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT N0C1 15191`9'"211 rri Cl) TYPE OF ACCOUNT: C )SAVINGS ( X) CHECKING C )TRUST ( )TIME CEIFTLVICATE DATE ESTABLISHED 06-19-1995 G3 C —4 r ry rn ri cn = Account Balance 1,309.26 NOTE: TO F-0ISARW PROPER &RfDIT TO Percent Taxable X 0.500 YOU fACtd-'UNT,CSUB-ffITTTHE Amount Subject to Tax 654.63 UPPEP, &ec-H,IOW--%F Vkk� NOTICE Debts and Deductions .00 WITHC)YeR TA0AYKFN`f1 TO THE Taxable Amount 654.63 REGI Ei4 OF WIALS (AT�HE Tax Rate x .045 ABOVFp-ADDRESSC0 MAKE CHECK Tax Due 29.46 OR MONEY ORDER PAYABLE TO: TAX CREDITS: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID PAYMENT MUST BE MADE BY 12-22-2013*. TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE 29.46 INTEREST AND PEN. .00 TOTAL DUE 29.46 * 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). I 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 lien in the appropriate county or the issuance of an Orphan's Court citation. i 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). 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.bo.rdof.PPeals..t.tq.P..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, m Q O Board of Appeals, PO Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed; or cB�Elect to hake the matter determined at the audit of the personal representative account; or ADMIN- C>.� C) Appeal to ilia- Orphans' Court. ISTRATIVE M VT-T Q Q CORRECTIONS: Factual error's discoverb:ffqq%y this assessment should be addressed in writing to: PA Department of Revenue, Bd}ea4 of Individua1 -TTaxaS.J ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601 Ion EA1'1 O0'7�) 5 -See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) (f,'or 5 explanatidd.ofvdmiT:istratively correctable errors. , IY' M IT JG S DISCOUNT: /I7 any taP.-dUe ig'�`Pafd�within three calendar months after the decedent's death, a five percent discount of the tax paid Ci,s allowed. PENALTY: CAheM5 Percent tax amnesty non-participation Penalty is computed on the total of the tax and interest assessed and not Mpaid befo'r3'Jan. 18, 19"' the first day after the end of the tax amnesty period. This non-participation Penalty is appealable in 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. 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.state.pa.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 2007 8% '.000219 2008 7X .000192 2009 5% .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 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. I