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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 GEIST KENNETH L
DATE OF DEATH 06-10-2013
FILE NUMBER 21 13-1142
COUNTY CUMBERLAND
SSN/DC
ISAIAH S HALL ACN 13149032
PO BOX 136 APPEAL BY DATE:01-31-2014
P L A I N F I E L D PA 17081-0136 (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--
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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:GEIST KENNETH L DATE OF DEATH:06-10-2013 COUNTY:CUMBERLAND
FILE NO. : 21 13-1142 S.S/D.C. NO. : 180-26-1814 ACN: 13149032
TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 1671077792
TYPE OF ACCOUNT: C )SAVINGS CX) CHECKING C )TRUST C )TIME CERTIFICATE
DATE ESTABLISHED 09-26-2006
Account Balance 305. 15 NOTE: TO ENSURE PWER CBMDIT TO
Percent Taxable X 0.500 YOdR ACCOUNT; SUWMIfi THE
Amount Subject to Tax 152.58 UP&R,5rORTIft OF' NOTICE
Debts and Deductions - •00 W1-PR -MUR T)' PAOPMPAT TO THE
Taxable Amount 152.58 REQS#R'—OF WILLSi Affil THE
Tax Rate Y •15 AB(WE2;k1%REW. W? CHECK
Tax Due 22.89 OR W0 ElPr,0RU, P 'RLE TO:n
"REVI � OF::VILLS,�AGENT.
"�
CD TAX CREDITS: rn
PAYMENT RECEIPT DISCOUNT C+) AMOUNT PIID� G7
DATE NUMBER INTEREST/PEN PAID (-) -�
10-27-2013 CDO18331 .00 22.89
TOTAL TAX PAYMENT 22.89
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
NOTICEa 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 too Portion of this notice and submit with your Payment to the Register of Wills Printed on the
reverse side. Make check or money ardor payable to: Register of Wills, Agent.
Failure to pay the tox, 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.revonue.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
speekin9 nowise 1-800-447.3020 (TT only).
OBJECTIONS: Any Party 1. interest not satisfied with the appraisment, allowance or disallwanca of deductions or assessment of tax
(including discount or interest) as shown on this notice may obJ.ct 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
wow.boardofoppeals.state.pa... on or before the 60-day appeal Period expires.
In order for an electronic Protest to be valid, you must receive a co.firoatlon number and Processed date
from the Board of Appeals Web sits. 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 fazed; or
B) Elect to have the wetter determined at the audit of the personal representative account; or
ADMIX- 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 Asso...ant Review Unit, PO Sax 280601, Harrisburg, PA 17128-0601
at call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Oecadent" (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, _-Th. 15 percent tax amnesty non-participatlon Penalty is computed on the total of the tax and interest assessed and not
Paid befaro Jan. ISr 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,aisessed 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. Texas which became delinquent before Jan. 1, 1982,
bear interest at the rata of six Percent per annum calculated at a daily rate of 0.000164.
All taxes which became delinquent on or after Jan. 1, 1982 xill bear interest at a rata 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 wwv.revenue.stot..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 7X .000192 2009 59 .000137
2010 At .000110 2011.2013 5% .000082
Interest is calculated as fellows:
INTEREST - BALANCE OF I" UNPAID X NUMBER OF MYS 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 data shown an the
notice, additional interest must be calculated.