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HomeMy WebLinkAbout12-09-13 pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX 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 12-02-2013 ESTATE OF STEWART MILTON E DATE OF DEATH 08-18-2013 FILE NUMBER 21 13-1060 COUNTY CUMBERLAND SSN/DC GLENN A STEWART ACN 13147610 204 ALANTHIA LN APPEAL BY DATE:01-31-2014 E T T E R S PA 17319-8930 (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-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:STEWART MILTON E DATE OF DEATH:08-18-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-1060 S.S/D.C. NO. : ACN: 13147610 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: FULTON BANK NA ACCOUNT NO. : 052-0370801 TYPE OF ACCOUNT: ( )SAVINGS ( ) CHECKING O)TRUST C )TIME CERTIFICATE DATE ESTABLISHED 01-10-2011 Account Balance 50,532.59 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1 .000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 50,532.59 UPPER PU TION OF�Q'fTHI N3ffICE Debts and Deductions .00 WITH YOtM aAX PA�NIEN TT THE Taxable Amount 50,532.59 REGISTEg-;OV WILL5�AT eH Tax Rate x .045 ABOVE ADIDR,ES&, IRKE WO K Tax Due 2,273.97 OR MONET JDR PMABLEP Zp: "REGIST0:0 aF;;QILLS, /6EU." TAX CREDITS: ` Cwt "� '*t PAYMENT RECEIPT DISCOUNT DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID = 73 r rn 10-15-2013 CDO18262 113.70 2,160.27 TOTAL TAX PAYMENT 2,273.97 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. \�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 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 a" 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 www.revenue.stata.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 appralsment, 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.boardof.ppeaIs.stat..P1..s on or before the 60-dAy aPPOal period expires. In order for an electronic protest to be valid, you must receive a confirmation number and Processed date I... the Board of Appeals Web site. You may else send a written protest to PA Department of Revenue, Board of Appeals, PO Be. 281021, Harrisburg, PA 17120.1021. Petitions may net be faxed: or B) Elect to have the matter determined at the audit of the Personal representative account; or ADMIN- 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 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 eny'tox due is paid within three calendar months after the decedent's death, a five percent discount of the tax Paid is allowed. - PENALTY: The '15'percent tax amnesty non-participation Penalty I. 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 Period. This non-participation penalty is..Ppoalable in the same manner and in the the some 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, boar 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 rat. which varies from Year to year with the rate agnovnc.d 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 Deportment of Revenue Web site wow.r.v.n...stAt..Pa.us. The applicable interest rates for 2007 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rat. Factor Year Rate Factor Year Rate Factor 2007 BY. ,000219 2008 7% .080192 2009 5% .000137 2010 4% .000110 2011.2013 3% .000082 Interest is calculated as follows: INTEREST a 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, 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 12-02-2013 ESTATE OF STEWART MILTON E DATE OF DEATH 08-18-2013 FILE NUMBER 21 13-1060 COUNTY CUMBERLAND SSN/DC GLENN A STEWART ACN 13147611 204 ALANTHIA LN APPEAL BY DATE:01-31-2014 E T T E R S PA 17319-8930 (See reverse side under Objections) Amount Remitted r - 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 F- 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: STEWART MILTON E DATE OF DEATH:08-18-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-1060 S.S/D.C. NO. : ACN: 13147611 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: FULTON BANK NA ACCOUNT NO. : 052-3339607 TYPE OF ACCOUNT: ( )SAVINGS ( ) CHECKING CX)TRUST C )TIME CERTIFICATE DATE ESTABLISHED 09-28-2010 Account Balance 51,125.45 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1 .000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 51 ,125.45 UPPERe ORTION _G:P, T IS:3NOTICE Debts and Deductions - .00 WITH qk& TAX `"AYM TqO THE Taxable Amount 51, 125.45 REGIS qOF WI�S /R U41E Tax Rate x .045 ABOVEaD3)R�S.c"MAO NECK Tax Due 2,300.65 OR MO7'"E` 0WVERZAYA%L� TO: TAX CREDITS: "REGIt " � WILLSt AA.C&NT." PAYMENT RECEIPT DISCOUNT C+) C-> <=> -41 { DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAIDD 10-30-2013 CDO18351 115.03 2,18 162 TOTAL TAX PAYMENT 2,300.65 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" CCR), 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 from the Department's Web site at www.revenue.s tat..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.boardof.pp..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. 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 ADMIN- 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 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. r' 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. rt PENALTY: The 15 Percent to. amnesty 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 and of the tax ..nasty 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 assossotl 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, 1982, bear interest at the rate of six Percent par annum calculated at a daily rate of 0.000164. All taxes which become 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.revenuo.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 ex .000219 2008 7X .000192 2009 SY. .000137 2010 4% .000110 2011-2013 3Y. .000082 Interest is calculated as follows: INTEREST - BALANCE OF TAx UNPAID X NUMBER OF DAYS 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 made after the interest computation date shown on the notice, additional interest must be calculated. ZFL27 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 12-02-2013 ESTATE OF STEWART MILTON E DATE OF DEATH 08-18-2013 FILE NUMBER 21 13-1060 COUNTY CUMBERLAND SSN/DC HEATHER STEWART ACN 13147612 204 ALANTHIA LN APPEAL BY DATE:01-31-2014 E T T E R S PA 17319-8930 (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: STEWART MILTON E DATE OF DEATH:08-18-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-1060 S.S/D.C. NO. : ACN: 13147612 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: FULTON BANK NA ACCOUNT NO. : 930-0161106 TYPE OF ACCOUNT: ( )SAVINGS C ) CHECKING ( X)TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 09-17-2012 Account Balance 20,138.55 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1 .000 YOUR ACCOUNT,cAUBMIT;CITHE Amount Subject to Tax 20, 138.55 UPPq PORTION f1F fi'jg NOTICE Debts and Deductions .00 WITHMY @R TA�AY I NV TO THE Taxable Amount 20,138.55 REGI WqELS Tic–THE Tax Rate x .045 ABOVV ARD�SS. MPrK►E HECK Tax Due 906.23 OR MI p12DER PAY6B T0: "REGaTrR:;'bF Wt)LLS-n AIGENT." TAX CREDITS: O PAYMENT RECEIPT DISCOUNT (+) a } + f" M DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAIp � I-- 10-15-2013 CDO18261 45.31 86092 TOTAL TAX PAYMENT 906.23 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. 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 cheek 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 as not requested on the tax return, may be requested by completing an "AaDlicati.n for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available from the Department's Web site at cow.revenue.state.Pa.us, any Register of Wills or Rovenuo District Office or from the Department's 24-hour answering sarviceo 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 apprais.ent, 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 byv A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at www.boardotaPpeals.state.P.,.. an or before the 60-day appeal period expires. In order far an electronic protest to be valid, you must receive a confirmation number mad 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 8) Elect to have the matter determined at the audit of the personal representative accaunty or ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing tot 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 far a Resident Decedent" (REV-15011 for an explanation of administratively correctable errors. a. DISCOUNT, If any tax due is paid within three calendar months attar the decedent's death, a five percent discount of the tax Paid is Allowed.' PENALTY: The 35 Percent tax amnesty non-participation penalty is computed an the total of the tax and interest assessed and not Paid bafoYe Jan. 18, 1996, the first day after the and 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 ar nine months and one Amy from 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 .111 bear interest At a rate which varies fro. year to Year with the rate a....need by the PA Department of Revenue. Rates for 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Nan-Resident Instruction Booklet (REV-1736) or on the Deportment of Revenue Web site ww.reyonue.st.te.pa,us. The soplicable interest rates for 2007 through 2013 are, Interest Daily Interest Daily Interest Daily year Rate Factor Year Rate Factor Year Rate Factor 2007 ex .000219 2008 7% .000192 2009 5X .000137 2010 4X .000110 2011.2013 3% .000082 Interest is calculated as follows, INTEREST a BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINOUENT X DA ILY INTEREST FACTOR Any notice issued after the tax becomes delinquent x111 reflect en interest calculation to 15 days beyond the date of the assessment. If Payment is made after the interest computation date shown an the notice, additional interest must be calculated.