HomeMy WebLinkAbout12-29-13 BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX pennSyLVarna INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE Oa DEPARTMENT OF REVENUE
PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-13)
HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS
DATE 12-23-2013
ESTATE OF NECCI JOHN J
DATE OF DEATH 01-11-2013
FILE NUMBER 21 13-1089
COUNTY CUMBERLAND
SSN/DC
CAROL A STRAUB ACN 13103418
722 ALEXANDER SPRING RD APPEAL BY DATE:02-21-2014
CARLISLE PA 17015-7645 (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 'F"
REV-1548 EX AFP C12-13)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: 12-23-2013
ESTATE OF: NECCI JOHN J DATE OF DEATH:01-11-2013 COUNTY:CUMBERLAND
FILE NO. : 21 13-1089 S.S/D.C. NO. : ACN: 13103418
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 305514-11
TYPE OF ACCOUNT: C )SAVINGS ( X) CHECKING C )TRUST ( )TIME CERTIFICATE
DATE ESTABLISHED 07-06-2007
Account Balance 4,664.23 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 2,332. 12 UPPER PORTION OF rTHIS NOTICE
Debts and Deductions •00 WITH YOUS TAX PA&NTJCZTHE
Taxable Amount 2,332. 12 REGISTERM09�WILL�IT qR->
Tax Rate x .045 ABOVE AflR€`SS. WE RE%K
Tax Due 104.95 OR MONE"Of5)JR PWBL- r7t�:r0�:
"REGIST� � ILM, A tip."
TAX CREDITS: z Cy
PAYMENT RECEIPT DISCOUNT
DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID Tt !:23+
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INTEREST IS CHARGED THROUGH 12-31-2013 TOTAL TAX PAYMENT .00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 104.95
REVERSE SIDE OF THIS FORM INTEREST AND PEN. .70
TOTAL DUE 105.65
F..
* 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 2DD0. (72 P.S.
Section 9140).
PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of WiB.s 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 In, completing an
"Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available from
the Department's Web site at...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).
OSJECTIONSv 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
bv:
A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at
www.boardofaPPeals.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 data
from the Board of Appeals Web site. You may also send a written Protest to PA Department of Revenue.
Board of Appeals, PO Be. 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
AORTN- C) Appeal to the Orphans' Court.
ISTRATIVE
CORRECTIONS: Factual errors discovered an this assessment should be addressed in writing to: PA Department of Revenue,
Bureau of Individual. Taxes, ATTN: Post Assessment Review Unit, PO Dox 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 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: The 15 percent tax amnesty non-Participation penalty is computed an the total of the tax and interest asseswd and not
Paid before Jan. 18, 1996, the first day after the end of the tax amnesty period. This non-participation
Penalty is appealable in the same Canner 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 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.
A1.1 taxes which becone 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 (RU-1736) or on the Department of Revenue Web site www.reyenue.stato.Pa.us.
The applicable interest rates for 2007 through 2014 are:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rate Factor Year Rate Factor
2007 8% .000219 2008 7Y. .000192 2009 5% .000137
2010 4% .000110 2011-2014 3% .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 to15 days
beyond the date of the assessment. If payment is made after the interest computation date shownon the
notice, additional interest must be calculated.
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