HomeMy WebLinkAbout12-09-13 BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX
INHERITANCE TAX DIVISION APPRAISEHENT ALLONANCE OR DISALLONANCE pe n n syLva rn a
PO BOX 280601 OF DEDUCTION AND ASSESSMENT OF TAX ON
HARRISBURG, PA 17128-0601 SECURI+Y ACCOUNTS HELD IN DEPARTMENT OF REVENUE
BENEFICIARY FORM REV-1548A AFP(12-12)
DATE 12-02-2013
ESTATE OF HARTMAN MARY C
DATE OF DEATH 08-02-2013
FILE NUMBER 21 13-1103
COUNTY CUMBERLAND
SSN/DC
GRETCHEN L GEORGE ACN 13504077
905 ORRS BRIDGE RD APPEAL BY DATE: 01-31-2014
MECHANICSBURG PA 17050-2139 (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-1548A AFP C12-12) -
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NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS
AND ASSESSMENT OF TAX ON SECURITY ACCOUNTS HELD IN BENEFICIARY FORM
DATE: 12-02-2013
ESTATE OF: HARTMAN MARY C DATE OF DEATH: 08-02-2013 COUNTY: CUMBERLAND
FILE NO. : 21 13-1103 S.S/D.C. NO. : ACN: 13504077
TAX RETURN WAS: (X) ACCEPTED AS FILED C )CHANGED
BENEFICIARY FORM OF ASSET INFORMATION
NAME OF SECURITY: PRUDENTIAL ACCOUNT NO. : 3946.002
TYPE OF ASSET: C ) SECURITIES ( X SECURITY ACC C ) STOCK C ) BONDS
DOD Valuation 22,373.83 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 1.000 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 22,373.83 UPPER PORTION OF THIS NOTICE
Debts and Deductions - .00 WITH YOUR TA ',PAYMEOff TO THE
Taxable Amount 22,373.83 REGSSTER OF Q-LL'—rTHE
Tax Rate X 045 ABOVE �PDRESS--D MAfCE <DHECK
Tax Due 1 ,006.82 OR VNSY -QRDM PAiagE T0:
"REO�bS�LR°OF WILL87 rnGENT."
TAX CREDITS: I.. M Cp � C7
PAYMENT RECEIPT DISCOUNT
DATE NUMBER INTEREST/PEN PAID C-) AMOUNT P$�I� ? ,�
10-16-2013 CDO18276 50.34 6-r 48 rn rn
r`+ co
TOTAL TAX PAYMENT 1,006.82
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
ravers. side. Make check Pr money order payable to: Register Of Wills, Agent.
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.royenue.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 appraisement, 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 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.boardofappeals.state.oa.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 Be. 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 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 f717) 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 am too'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 b.ginning 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.rey.nue.State.P..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 V. .000219 2008 7% .000192 2009 5Y. .000137
2010 4't. .000110 2011-2013 3% .000082
Interest is calculated as Follows:
INTEREST = BALANCE OF TAX UNPAID % 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 he calculated.