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HomeMy WebLinkAbout12-09-13 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 12-09-2013 ESTATE OF KINGSBOROUGH PEARL M DATE OF DEATH 06-16-2013 FILE NUMBER 21 13-1098 COUNTY CUMBERLAND SSN/DC BONNIE C KINGSBOROUGH ACN 13143303 RM 220 APPEAL BY DATE:02-07-2014 153 LOGAN RD (See reverse side under Objections) DILLSBURG PA 17019-9501 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: 12-09-2013 ESTATE OF: KINGSBOROUGH PEARL M DATE OF DEATH:06-16-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-1098 S.S/D.C. NO. : ACN: 13143303 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO. : 5070094164 TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING C )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 12-26-1990 Account Balance 2,813.13 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, J;UBMIT.,THE Amount Subject to Tax 1,406.57 UPPER PORTIO COF ABV NOTICE Debts and Deductions .00 WIT00,yR TA"AYIgNg TO THE Taxable Amount 1 ,406.57 REGIVFA OF WgLS j6T�IHE Tax Rate x .045 ABOVW,4R-ESS. MAO ft)HECK Tax Due 63.30 OR M(?Er fRDERjLPAYA1L�cE TO: "REGIITG0 WILLSCA4NT.'- TAX CREDITS: 2 -n PAYMENT RECEIPT DISCOUNT (+) O DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID t T 10-15-2013 CDO18256 .00 63-3 TOTAL TAX PAYMENT 63.30 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 in* 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 Resister of wills printed on the reverse side. Make check or money order payable to: Resister 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 ten return, may be requested by completing an -Application for Refund of Pennsylvania Inheritance and Estate To." (REV-1313). Applications are available from the Department's Web site at ww.rovanue.stato.P..us, amt Register of Wills or Revenue District Office or from the Department's 24-hour ansuerlea service, 1-800.362-2050; services for taxpayers with special hearing and/or speaking neods, 1-800-447-3020 (TT only). OBJECTIONS; Amt party in interest not satisfied with the appesisment, allowance or disallwance of deductions or assessment of tax (including discount or interest) as shown on this notice say object within 60 days of the dote of receipt of this notice by; A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at Mew boardofaDpeals.state.pa.us on or befthe the 60-day appeal period expires, In order for an eIectrani. Protest to be valid, you must receive a confirmation number mad processed data from the Board of Appeals Web site. You mm also send a written protest to PA Department of Revenue, Board of Appeals, PO Box 291021, 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- IT 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, ATTM: Post Assossaent Review Unit, PO Box 280601, Harrisburg, PA 17128.0601 or call (717) 787-6505. Sae Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT. naf dam ta<iduo is Paid within three calendar months after the decadent's death, a five percent discount of the tax Paid rise p'�liowed:y d.,t PENALTY, fT`The,)l5 percent "tax'(annesty non-participation penalty is computed on the total of the tax and interest as...sod and not 6PAid bef� Jan,j 18:-1996, the first day after the end of the tax Amnesty Perlod, This nan-Participation L�1 P.nalby is appkal'ebla 'in the same manner and in the the some time Period as you would appeal the tax and interest tdet heslbeen b3'sessed_as'S ndlceted on this notice. INTEREST:;. Ihtereit-is c4r0ed beginning with first day of delinquency or diem months and one day from t�e,dateTof death-t4"the date of payment. Taxes which bases. delinquent before Jan. L 1982, `bear interest Tat`therrate of six percent Per annum calculated at a daily rate of 0.000164. O "All t" a which bacaae'dolinquent on or after Jan. 1, 1982 will bear interest at a rata which varies from �.. rybar to r.r with the'rate announced by the PA Department of Revenue. Rates for 1982 through 2006 can be found-iio the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction BooklX(REV-1736) or an the Department of Revenue Web site ww.royenua.state.Pa.us. The applicable interest rates for 2007 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Y.er Rate Factor 2007 Am .000219 2008 7X .000192 2009 5% .040137 2010 4X .000110 2011.2013 5% .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 tee becomes delinquent will reflect an interest calculation to 15 days beyond the date of the assessmont, If payment is made after the interest computation date shown an the notice. additional interest must be calculated. Q­'-7pennsyLvania 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 12-09-2013 ESTATE OF KINGSBOROUGH PEARL M DATE OF DEATH 06-16-2013 FILE NUMBER 21 13-1098 COUNTY CUMBERLAND SSN/DC BONNIE C KINGSBOROUGH ACN 13143304 RM 220 APPEAL BY DATE:02-07-2014 153 LOGAN RD (See reverse side under Objections) DILLSBURG PA 17019-9501 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: 12-09-2013 ESTATE OF: KINGSBOROUGH PEARL M DATE OF DEATH:06-16-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-1098 S.S/D.C. NO. : ACN: 13143304 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO. : 5030002165 TYPE OF ACCOUNT: ( X)SAVINGS C ) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 01-01-1979 Account Balance 4,400.41 NOTE: TO ENSURE PROBER CRE:WT TO Percent Taxable X 0.500 YOURC9ACCOUNT,Z_-SUBffTmTHE Amount Subject to Tax 2,200.21 UPPEZ f®RTIONgF I NOTICE Debts and Deductions •00 WITHWAR TAXRAYIU5N:P TO THE Taxable Amount 2,200.21 R E G I E-§ R WILLS 'rrTHE Tax Rate x .045 ABOV /XZIDOSS(,0 MA '[.HECK Tax Due 99.01 OR MUNE'?- ORDEyAY %a TO: "REGRTT�2COF W„D.LS.,� AGENT." TAX CREDITS: C) -T1 "° n PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAIp "� G? U DATE NUMBER INTEREST/PEN PAID C-) IV - , 10-15-2013 CDO18257 .00 99.01 rn TOTAL TAX PAYMENT 99.01 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 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.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 appraismant, 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.rd.f.ppgaIs..t.t..Pa..s 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. Q OZ DISCOUNT: nIfreny tax due is Pqd thin three calendar months after the decedent's death, a five Percent discount of the tax paid pi�llo�da 1 VV CU n Cr W PENALTY: m Thw 15 percent tQx:7m(7ty non-participation Penalty is computed on the total of the tax and interest assessed and not O pn baby Ce Janr718j igy6, the first day after the end of the tax amnesty period. This non-participation ,f3 penalty is appe�lal �: the same manner and in the the same time Period as you would appeal the tax and interest t9t has been is'eased%. indicated on this notice. INTEREST: rn eres s cha^rg^^d&^7-ff�bKonning with first day of delinquency or nine months and one day M from tbp,4ata of qe atlSk. the date of Payment. Taxes which became delinquent before Jan. 1, 1982, Mr interest at al0 rate of six percent per annum calculated at a daily rate of 0.000164. A4 ta3dZ4lwhich becamMelinquent on or after Jan. 1, 1982 will bear interest at a rate which varies from � Year tdar with the r fate 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 By .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011-2013 39 .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 data of the assessment. If Payment is made after the interest computation data shown on the notice, additional interest must be calculated.