Loading...
HomeMy WebLinkAbout12-09-13 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 GROUP GEORGE R DATE OF DEATH 09-18-2013 FILE NUMBER 21 13-1151 COUNTY CUMBERLAND SSN/DC GARY GROUP ACN 13155800 1940 STERRETTS GAP AVE APPEAL BY DATE:01-31-2014 CARLISLE PA 17013-1062 (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:GROUP GEORGE R DATE OF DEATH:09-18-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-1151 S.S/D.C. NO. : ACN: 13155800 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO. : 5140185185 TYPE OF ACCOUNT: C )SAVINGS ( X) CHECKING ( )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 04-01-1963 Account Balance 3,436.67 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.166 YOUR ACCOUNT,, SUBMIT THE Amount Subject to Tax 572.79 UPPER PORTION OF THIS NOTICE Debts and Deductions - •00 WITH *9UR TAX PM-i,YMENT;rTO THE Taxable Amount 572.79 REGIS4TEFbOF WIttS A n1E Tax Rate x .045 ABOVE4RRESS.�MA& CHECK Tax Due 25.78 OR MOf YcO4WER'0AYfALE'j TO: "REGIgSTF, W�LS T�Ar NT. " TAX CREDITS: Z' C!) PAYMENT RECEIPT DISCOUNT C+) C7 C-) -y1 DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAIDC7 .,- tv C 00 PAYMENT MUST BE MADE BY 06-19-2014*. TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE 25.78 INTEREST AND PEN. .00 TOTAL DUE 25.78 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. f 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, am be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are avajlablo from the Department's Web site at www.rovonue.state.pa.us, any Register of Wills or Revenue District Office or fro. 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 net satisfied with the eopraisment, allover.. ar 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.board.fappeols..tate.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 tm 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 lax Return for a Resident Decadent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT, If am 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 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-participatio. penalty is appealable in the same manner and in the the some 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 fro. the date of death to the meta of Payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at�the rate of six Percent Per annu. calculated at a daily rate of 0.000164. All taxes which became delingqent 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 www.revehuo.stato.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 By .000219 2008 7y. .000192 2009 SX .000137 2010 4% .000110 2011.2015 3% .000082 Interest is calculated as follows: INTEREST m 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 ..sea...at, If Payment is made after the interest computation date shown on the notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE Qj 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 GROUP GEORGE R DATE OF DEATH 09-18-2013 FILE NUMBER 21 13-1151 COUNTY CUMBERLAND SSN/DC GARY GROUP ACN 13155802 1940 STERRETTS GAP AVE APPEAL BY DATE:01-31-2014 CARLISLE PA 17013-1062 (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 —01 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:GROUP GEORGE R DATE OF DEATH:09-18-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-1151 S.S/D.C. NO. : ACN: 13155802 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO. : 5130318255 TYPE OF ACCOUNT: O)SAVINGS ( ) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 04-01-1978 Account Balance 7,261.64 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 1 ,210.30 UPPER PORTION OF THIS NOTICE Debts and Deductions - •00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 1 ,210.30 REGISTER OFrWILLS AT THE Tax Rate Y .045 ABOg ADDRES�-� MKfh CHECK Tax Due 54.46 OR 1Wt6Y ORDfJ Pk E TO: "RE @S%PER OF�gILLA,7AGENT." TAX CREDITS: rn 4? -"R rn PAYMENT RECEIPT DISCOUNT (+) CTl (p ;;0 DATE NUMBER INTEREST/PEN PAID C-) AMOUNT P/ D 10-30-2013 CDO18345 2.72 Y 0 ~f1 n p }� r- rT1 rND n, co CJ TOTAL TAX PAYMENT 54.46 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)t A refund of a tax credit, which was not requested on the tax return, may be requested by completing an "Application far Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available from the Department's Web site at www.revenge.stata.Pa.ws, arm 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). OBJECTIONSt 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 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 board.foPPe.Is..t.t..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 smtsseamt should be addressed In writing tow PA Department of Revenue, Bureau of Individual Taxes, ATTH, Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601 or all (717) 767-6505. 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 on the total of the toy and interest assessed and not Paid before Jan. 18, 1996, the first day after the end of the tax amnesty Period. This n.n-partici Potion 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 assessed as indicated on this notice. INTEREST, Interest is charged beginning with first day of delinquency or nine months and one day fro. 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 rata 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.rovenue.stat..Pa,.s. The applicable interest rates for 2007 through 2013 era, Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rat- Factor 2067 e% .000219 2008 7X .000192 2009 59 .000137 2010 4% .000110 2011-2013 3y, .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 date of the assessment. If Payment is made after the interest computation date shown on the notice, additional interest must be calculated.