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HomeMy WebLinkAbout12-09-13 j pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE _......_.1 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 WOOL JOHN D DATE OF DEATH 09-06-2013 FILE NUMBER 21 13-1133 COUNTY CUMBERLAND SSN/DC MICHAEL WOOL ACN 13150113 135 WRIGHT RD APPEAL BY DATE:01-31-2014 D I iL L S B U R G PA 17019-9203 (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:WOOL JOHN D DATE OF DEATH:09-06-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-1133 S.S/D.C. NO. : ACN: 13150113 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 339411-05 TYPE OF ACCOUNT: ( ))SAVINGS ( ) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 09-16-2008 Account Balance 169,921 .37 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, .,SUBMIT THE Amount Subject to Tax 28,320.79 UPPER->PORTION�br TW rnNOTICE Debts and Deductions - •00 WITH 2OdtR TAX"YMEN1--,TO THE Taxable Amount 28,320.79 REGItlEig OF WILLS fT�HE Tax Rate x .045 ABOVVAMIPSS' MAKE WHECK Tax Due 1,274.44 OR MO'NE�; 01dDERj&AYA IT TO: "REGT";�QF WILLS /SENT." TAX CREDITS: Q C> q "Cl -n PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAIL DATE NUMBER INTEREST/PEN PAID C-) ;a r} 10-24-2013 CDO18319 63.72 1,2 1 O 72 -.] Crn TOTAL TAX PAYMENT 1,274.44 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 o-a the reverse side. Make check or money order payable to, Register of Wills, Apart. Failure to Pay the tax, interest and Penalty due may result in the filing of a lien In the appropriate county ar the issuance of an Orphan's Court cltatf.n. REFUND (CR): A refund of a tax credit, which was not requested on the tax return, Pay, 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.rovenue.state.va.us, any Register of Wills or Revenue District Office or from the Department's 24-hour answering servic.0 1.800.362.2050; services for taxpayers with special hearing and/or .Peaking needs: 1.800-447-3020 (TT only). OBJECTIONS: Any Party in interest not satisfied with the appraisgent, allowance or disallowance of deductions or assessment of tax (including tliscount or interest) as shown on this notice nay object within 60 days of the date of receipt of this notice by, A) Protest to the PA Department of Revenue. Hoard of Appeals by filing a protest online at . b oardof appeals.stat..oa.us on or before the 60-day appeal Period expires. In order for an Bloat runic 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 error$ discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, PO Be. 280601. Harrisburg, PA 17128.0601 or call (717) 787-6505. See Pao.4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an ..Olaaatfon of administratively correctable errors. DISCOUNT, If-any tax due is Paid Within three calendar months after the docedant'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 assessed and not Paid before Jan. 18, 1996, the first day after the and of the tax amnesty period. This non-participation penalty is eapealable 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 or nine months and on. 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. 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 Nan-Resident Instruction Booklet (REV-1736) or an the Department of gave... Web site www.ray.nu..state,pa..s. 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 7% .000192 2009 5X .000737 2010 4X .000110 2011-2013 3% .000082 Interest is calculated as follows, INTEREST w 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 ode after the interest computation date shown on the notice, additional interest oust be calculated. BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX pe n n SyLva rn a INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE -- 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 12-02-2013 ESTATE OF WOOL JOHN D DATE OF DEATH 09-06-2013 FILE NUMBER 21 13-1133 COUNTY CUMBERLAND SSN/DC MICHAEL WOOL ACN 13150115 135 WRIGHT RD APPEAL BY DATE:01-31-2014 D I L L S B U R G PA 17019-9203 (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:WOOL JOHN D DATE OF DEATH:09-06-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-1133 S.S/D.C. NO. : ACN: 13150115 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 303017-00 TYPE OF ACCOUNT: ( ))SAVINGS ( ) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 03-22-2007 Account Balance 63,402.75 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.166 YOUR ACCOUNT:,..:SUBMIT THE Amount Subject to Tax 10,567.34 UPPg"R PORTI0 VOF �PH" NOTICE Debts and Deductions - .00 WIT§ 1Y*UR TAMPA` E[ TO THE Taxable Amount 10,567.34 REGES R OF RLLSr- TO THE Tax Rate Y .045 ABOq WDPESS. M � ?( CHECK Tax Due 475.53 OR VNL Y�pRDM PAPMRE TO: TAX CREDITS: "RE�S ISr OF W LL B GENT." C7 "s1 PAYMENT RECEIPT DISCOUNT C+) L'.M DATE NUMBER INTEREST/PEN PAID (-) AMOUNT Pqp 7Cl f—+ r- M 10-24-2013 CDO18318 23.78 41;V.75 IV n,. -.] TOTAL TAX PAYMENT 475.53 -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 Tex 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 duo 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 o 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 ww.revenue.state.pa.us, am 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: Am 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 ww.b..rd.f.pp.als.state.pa.us an 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 fro. 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 patter determined at the audit of the personal representative account; or ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS4 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. t 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-Participatipn Penalty is 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 appealable in the so.. 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 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 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 ww.revenue.state.pa.us. The epolicable 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 7Y. .000192 2009 5% .000137 2010 4% .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 tax becomes delinquent will reflect an interest calculation to 15 days beyond the data of the assessment. If payment is ..do after the interest computation date shown on the notice, additional interest must be calculated. Zi 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 WOOL JOHN D DATE OF DEATH 09-06-2013 FILE NUMBER 21 13-1133 COUNTY CUMBERLAND SSN/DC MICHAEL WOOL ACN 13150117 135 WRIGHT RD APPEAL BY DATE:01-31-2014 D I L L S B U R G PA 17019-9203 (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:WOOL JOHN D DATE OF DEATH:09-06-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-1133 S.S/D.C. NO. : ACN: 13150117 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 303017-11 TYPE OF ACCOUNT: ( )SAVINGS CX) CHECKING C )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 03-22-2007 Account Balance 18,176.69 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 3,029.51 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX�1YMENTMTO THE Taxable Amount 3,029.51 REGIS55ER OF W =S " �H E Tax Rate x 045 ABOVE�AbGBRESS.�MAI� C-3i Tax Due 136.33 OR MOMi ORDE0AYABL?; TO: TAX CREDITS: "REGI - WCIDLLS w� " NT. PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) C7 n g 10-24-2013 CDO18317 6.82 129.g1� k- F m C-' - 1 r10 �n TOTAL TAX PAYMENT 136.33 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 paymont 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, am 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: 1-000-447-3020 (TT only). OBJECTIONS: Am 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 ww boardofaopeals.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. 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: r PENALTY: The 15 Percent tax 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 end of the tax amnesty period. This non-participation Panalty 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 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. 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 Bcoklet.(REV-1736) or on the Department of Revenue Web site ww.revenue.state.oa.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 8X .000219 2008 7X .000192 2009 5% .000137 2010 4% .000110 2011-2013 5% .000082 Interest is calculated as follows: INTEREST - BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DA ILY 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 mad. after the interest computation date shown on the notice, additional interest must be calculated. NOTICE OF INHERITANCE TAX • pennsyLvania BUREAU OF INDIVIDUAL TAXES 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 WOOL JOHN D DATE OF DEATH 09-06-2013 FILE NUMBER 21 13-1133 COUNTY CUMBERLAND SSN/DC MICHAEL WOOL ACN 13150119 135 WRIGHT RD APPEAL BY DATE:01-31-2014 D I L L S B U R G PA 17019-9203 (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:WOOL JOHN D DATE OF DEATH:09-06-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-1133 S.S/D.C. NO. : ACN: 13150119 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 303017-05 TYPE OF ACCOUNT: O)SAVINGS C ) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 07-31-2007 rrl C w t t i C-; Account Balance 162,973.61 NOTE: TO EWC19E PROP$R OREiNT TO Percent Taxable X 0.166 YOU RrrA(T IT,c`SUBNI�T,;,O,,rHE Amount Subject to Tax 27,162.81 UPPED R3BRPPON OF T-HIrS-, NOTICE Debts and Deductions - •00 WITH>YdR3JTAX PAYM` N' TO THE Taxable Amount 27, 162.81 REGIgtq t W-1*LS�T--'nTHE Tax Rate Y .045 ABOVE�A-D -�a FSS;B MAIGEMHECK Tax Due 1,222.33 OR MfR41V iJ ORDEP...PAY--AB4 TO: "REGZST'E!R OF MLL%—,, &GENT." TAX CREDITS: > – 3 -11 PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 10-25-2013 CDO18316 61 . 12 1,161.21 TOTAL TAX PAYMENT 1,222.33 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 nay the to.. interest and penalty due any result An the filing of a lien in the appropriate county an the issuance of an Dresse'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 era available from the Department's Web site at www.revenue.steto.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: Am party in interest not satisfied with the oppraisment, 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 ww.b...dofaPpeals.state.pa.us on or before the 60-day appeal period ..Piros. 1. order for an electronic Protest to be valid, you must receive a confirmation number and processed date fro. the Board of Appeals Web site. You a" also and 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, Buronu 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 en'eaple.ation of administratively correctable errors. DISCOUNT: If any tax due is P.16 within three calendar months after the decadent's death, a five percent discount of the tax paid is allowed. PENALTY: The 15 percent tax-amnesty non-Partitipetian penalty is 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 aPpeal.ble-in the same manner and In the the some time period as you would appeal the tax and interest that has been assessed as Indicatod 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. All tax as which became delinquent on or after Jan. 1. 1982 will beer interest at a rate which varies fro. 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 ww.rovenue.state,on.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 8y, .000219 2008 7% .000192 2009 5% .000137 2010 0 .000110 2011.2013 3% .000082 Interest Ss calculated as fo1)ows: INTEREST - BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Amf nation issued after the tax becomes delinquent will reflect an interest calculation to 15 days beyond the date of the assessment. If Payment Is Dade after the interest computation data shown on the notice, additional interest must be Calculated.