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HomeMy WebLinkAbout11-25-13 NOTICE OF INHERITANCE TAX • P`nnSyLVa1 pia 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 11-25-2013 ESTATE OF HOLTRY RICHARD S DATE OF DEATH 08-07-2013 FILE NUMBER ` [ -13 -I1AQ( COUNTY CUMBERLAND SSN/DC BARBARA J FISHER ACN 13150507 111 SPRINGHOUSE RD APPEAL BY DATE:01-24-2014 S H I P P E N S B U R G PA 17257-1120 (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: 11-25-2013 ESTATE OF: HOLTRY RICHARD S DATE OF DEATH:08-07-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13150507 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION �; FINANCIAL INSTITUTION: SUSQUEHANNA BANK ACCOUNT NO. : -30353013-' M ej TYPE OF ACCOUNT: ( )SAVINGS C ) CHECKING ( )TRUST CX)TIME CERT 912ATE o - O DATE ESTABLISHED 11-30-2000 CO n _4 C7 ::7 Sr F" N-t m � Account Balance 00 NOTE: TO EN R PADPER CR I�_yT TO Percent Taxable X 0. 166 YOUR 000 , StlaMIT-nT-H-E Amount Subject to Tax .00 UPPER R43I$1.4 OfP- THI:9. VDTICE Debts and Deductions - .00 WITH YguFFTAX P MEA�N-T-^ iT(61 THE Taxable Amount 00 REGISTM -01F WILIVS, A rOTtTE Tax Rate x . 15 ABOVE "DRESS. CFrAKE CHUCK Tax Due .00 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX PAYMENT .00 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. `n\ SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. v�J 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). PAYMEMTx Detach the too portion of this notice and submit with your payment to the Register of Wills printed an 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 cFadit, xhich was at 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.raranue.state.oa.us, any Repister 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 apnraisment, allowance or disallowance of deduction. or assessment of tax (Including discount ar interest) as shown on this notice may object within 60 tiny. of the date of receipt of this notice byx A) Pretest to the PA Department of Revenue, Board of Appeals by filing a Protest online at www.boardafappeals.stato.Pa.us on ar 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, Cn r. Board of Appeals, PO Box 261021, Harrisburg, PA 17126-1021. Petitions may not be faxed; or `�^) B) Elect to-.'have the .attar determined at the audit of the personal representative account; or ADMIN- Q Fri _ C) Appeal teethe Orphans' Court. ISTRATIVE O CD C7 y CORRECTIONS'F(b�Tival:.eBrors�discWvered on this assessment should be addressed in writing to: PA Department of Revenue. f T Bureau ef.11ndividai Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128.0601 1,2 orti callr(717)2872650 1 See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) Cy for an explanation~ofea0ministratively correctable errors. DISCOUNT, If,any ttAAX due.ia<caX'.ithin three calendar months after the decedent's death, a five Percent discount of the tax Paid C3 is' (J C3 rn -1 —4 0. 0 PENALTY: (D The 15 Percent tdx-amnesty non-participation Penalty is computed on the total of the tax and interest assessed and not P" Pei tl ,aSare Jan- 181996, the first day after the end of the tax amnesty period. This non-particication Pen,411is appealable in the same manner and in the the same time period as You woultl appeal the tax and interest that has bean assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency or nine months and one day from the data of death to the date of payment. Taxes which became delinquent before Jan. 1, 1982, -boar 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 boar interest at a rate which varies from Year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 2806 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or on the [)apartment of Revenue Web site www.revenuo.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 BX .000219 2008 7% .000192 2009 5X .000137 2030 4% .000110 2011-2013 3% .000082 t Interest is calculated as fellows, INTEREST - BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Any notice issued after the tax becomes delinquent xill 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 11-25-2013 ESTATE OF HOLTRY RICHARD S DATE OF DEATH 08-07-2013 FILE NUMBER X2.1- 13- 1*?C) COUNTY CUMBERLAND SSN/DC BARBARA J FISHER ACN 13150509 111 SPRINGHOUSE RD APPEAL BY DATE:01-24-2014 S H I P P E N S B U R G PA 17257-1120 (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 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: 11-25-2013 ESTATE OF:HOLTRY RICHARD S DATE OF DEATH:08-07-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13150509 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SUSQUEHANNA BANK ACCOUNT NO. : 10006332158 TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING ( )TRUST O)TIME CERTIFICATE DATE ESTABLISHED 01-05-2009 Account Balance .00 NOTE: TO EWRE PROP CREDjT TO Percent Taxable X 0. 166 YOUR 91 UUNT, `Si'1BM E Amount Subject to Tax .00 UPPEI&9RTION KF T�SDNOTICE Debts and Deductions - .00 WITH fT1OA aAX P�-AYM0M1'T0 THE Taxable Amount .00 REGIAt( , WfAS ArT r11HE Tax Rate x . 15 ABOVE?-�:AOT SS. MAIL HECK Tax Due .00 OR MONEZ6 DER-XFAYWBL-E� TO: "REGnTJDZ'OF W ALS:7..ATENT." TAX CREDITS: C> ►-- -= h rV M PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID. CIt DATE NUMBER INTEREST/PEN PAID C-) C73 'Tt TOTAL TAX PAYMENT .00 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). PAYMENTS Detach the tap portion of this notice and submit vita Your payment to the Register of Wills printed on the reverse side. Make check or money order payable tox Register of Wills, Agent. Failure to pay the tax, interest and penalty due may result in the filing of a lion in the appropriate county or the Issuance of an Orphan's Court citation. REFUND (CR)z A refund of a tax credit, which as 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 i the Depart...is Web site at wvv.revonue.stato.pa.us, any Register of Wills or Revenue District Office or from the Department's 24-hour answering services 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs, 1.800.447.3020 (TT only). OBJECTIONSs Any Party In interest not satisfied with the appr.isment, allowance or disallowance of deductions or assessmont of tax (including discount or interest) as shown en this notice may object within 60 days of the date of recoipt of this notice by: A) Protest to the FA Department of Revenue, Board of Appeals by filing a Protest online at *,A, ardof appeals.steta.pa.us on or before the 60-day appeal period expires. In order for me electronic protest to be valid, you must receive a confirmation number and processed date fro. the Board of Appeals Web site. You gay also send a written protest to PA Department of Revenue, Board of Aopoals, 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. Sea Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) ([for-an explanation of administratively correctable errors. f71 n DISCOUNTS �=If-env tbx-due is pal d�v5thln three calendar mantas after the decedent's death, a five percent discount of the tax paid C iS Le llpvvd:' / .i Cy y'n1 PENALTY :T ha u5 na cent tax'em. non-participation Penalty is computed an the total of the tax and interest assessed and not ,'paIG befopt Jan¢;18-.1199b, 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 oeri Pd as You would appeal the tax and interest "that h69 beon assn ssod'as indicated on this notice. n-. INTEREST: C Interest-is charged beginning with first day of delinquency or nine months and one day r'ffrai the`.data of death to the data of payment. Taxes which became doli.quant before Jan. 1, 1982. G bear interest at the rate of six percent per annum calculated at a daily rate of 0.000164. Nil 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 on the Department of Revenue Web site wvw.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 2088 7Y, .000192 2OD9 5% .000137 2010 4% .000110 2011-2013 3Y .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 made after the interest computation date shown on the notice, additional interest must be calculated. NOTICE OF INHERITANCE TAX pe n n sytva rn a BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE Tr 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 11-25-2013 ESTATE OF HOLTRY RICHARD S DATE OF DEATH 08-07-2013 FILE NUMBER al - 13- LAO I COUNTY CUMBERLAND SSN/DC BARBARA J FISHER ACN 13150511 111 SPRINGHOUSE RD APPEAL BY DATE:01-24-2014 SHIPPENSBURG PA 17257-11.20 (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 (12-12)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 11-25-2013 ESTATE OF:HOLTRY RICHARD S DATE OF DEATH:08-07-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13150511 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SUSQUEHANNA BANK ACCOUNT NO. : 6000236-,(r007 22 TYPE OF ACCOUNT: ( )SAVINGS C ) CHECKING C )TRUST ( X)TIME CERTCbFICATE c1 tft n DATE ESTABLISHED 10-04-2006 G Account Balance .00 NOTE: TO ENSUREOPF CRUD TO Percent Taxable X 0. 166 YOUR ,-Cyiff , SAAMITT,5E Amount Subject to Tax .00 UPPER pklIgl OF.OTHFfig 10TICE Debts and Deductions - .00 WITH YaPJRC-)TAX P Taxable Amount 00 AMEN �q THE REGISTL�ppRF-RILIt-S' ATf=TWD Tax Rate x . 15 ABOVE ADDRSS. b"KE.HACK Tax Due 00 OR MONE-0iORDER P YABLE T0: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX PAYMENT .00 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 aPprraisment, 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 boardofaPpeals.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 data 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 foxed; or B) Elect to have the matter determined at the audit of the personal representative account; or AUXIN- _ C) Appeal,to the Orphans' Court. ISTRATIVE . . CORRECTIONSf 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),787-6605. Sae Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for a h'axpla.ation-df 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 aIla.4d. 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 and of the tax amnesty period. This non-participation penal tv 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. INTERESTS Interest is charged beginning with first day of delinquency or nine months and one day from the data of death to the date of payment. Taxes which became delinquent before Jan. I, 1982, bear interest at the rate of six percent Per annum calculated at a daily rata of 0.000164. All taxes which became delinquent on or after Jan. I. 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 (RLV-1736) or an the Department of Revenue Web site www.ravenue.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 4X .000110 2011-2013 S% .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 date of the assessment. If Payment is made after the interest computation date shown on the notice, additional interest most be calculated. BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX Pennsylvania DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE w 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 11-25-2013 ESTATE OF HOLTRY RICHARD S DATE OF DEATH 08-07-2013 FILE NUMBER �U - 13 .1,;tp� COUNTY CUMBERLAND SSN/DC BARBARA J FISHER ACN 13150513 111 SPRINGHOUSE RD APPEAL BY DATE:01-24-2014 SHIPPENSBURG PA 17257-1120 (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: 11-25-2013 ESTATE OF: HOLTRY RICHARD S DATE OF DEATH:08-07-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13150513 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED r� JOINT OR TRUST ASSET INFORMATION '' > FINANCIAL INSTITUTION: SUSQUEHANNA BANK ACCOUNT NO. : 50002366i&-6 cn TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING ( )TRUST (X)TIME CERTIFJPCCg 5 n DATE ESTABLISHED 10-04-2006 IripZ Account Balance .00 NOTE: TO ENSUam1� N F'R6PER ED LT. 1 Percent Taxable X 0. 166 YOUR ACCRO� ), UB S�IT T rn Amount Subject to Tax .00 UPPER POgIdN OF )rZS NUT<bCE Debts and Deductions - .00 WITH YOUR- TVA PAYMENT TO 1�iE Taxable Amount 00 REGISTER � WILLS V THE Tax Rate x . 15 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) TOTAL TAX PAYMENT .00 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 2DOO, (72 P.S. Section 91407. - PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills Printed an the reverse side. Make check or money order payable to: Register of Wills, Agent. Failure to pay the tnx, 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-1333). Applications are available from the Department's Web site at www.rcvanue.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). OBJECTIONSS Any party in interest not satisfied with the this notice allowance or disallowance of deductions re 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.boardaf appeals.stake.pa.us on or before the 60-day aPP..]. 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 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: Factuei errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureou"of Individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17120-0601 or call (71.7) 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: If any tax a.. is paid within three calendar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTYt The 15 Percent tax amnesty nap-participation penalty is cemented an 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 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 data of payment- I.es which became delinquent before Jan. 1, 1982, bear interest at the rake 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 Nan-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site wane revenue.state.pa..s. The applicable interest rates far 2007 through 2013 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .008219 2008 75% .000192 2009 57 .000137 2010 4Y. .000110 2011-2013 3% .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 date of the assessment. If payment is made after the interest computation date shown on the notice, additional interest must be calculated. 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 11-25-2013 ESTATE OF HOLTRY RICHARD S DATE OF DEATH -07-2013 FILE NUMBER -13-t920I COUNTY CUMBERLAND SSN/DC BARBARA J FISHER ACN 13150515 111 SPRINGHOUSE RD APPEAL BY DATE:01-24-2014 SHIPPENSBURG PA 17257-1120 (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 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: 11-25-2013 ESTATE OF: HOLTRY RICHARD S DATE OF DEATH:08-07-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13150515 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SUSQUEHANNA BANK ACCOUNT NO. : 60002366098 TYPE OF ACCOUNT: ( )SAVINGS C ) CHECKING ( )TRUST C )OTIME CERTIFICATE DATE ESTABLISHED 10-04-2006 Account Balance .00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCggNT, SUBRtT THEM Amount Subject to Tax .00 UPPER PORT18N OF `F4PIS iROTICE Debts and Deductions - .00 WITH YOU 1WX PAYEENT 2POcTHE Taxable Amount .00 REGISTERMF=Wd-:LLSc-AT rt�E Tax Rate x .15 ABOVE AD S, MME (rHiEG�71( Tax Due 00 OR MONEY 'I)ROE PAYABLE�TO: "REGISTE4V Q13 SILL'So AR l." TAX CREDITS: n p --n = :2 PAYMENT RECEIPT DISCOUNT DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID N Imo_ nt Cn C7 TOTAL TAX PAYMENT .00 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. 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 tap portion of this gatice 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 an 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.revenue.state.pa.us, any Register of Wills or Revenue District Office or from the Department's 24-hour answering service: 1.800-362-205$; services far taxpayers with special hearing and/or speaking needs: 1-800-447.3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the aPP,aisment, 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.ba.rdofaPv..I s.stat..Pa.!u on or before the 66-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 sand a written protest to PA Department of Revenue, Board of Appeals, PO Box 281021, Harrisburg, PA 17128-1021. Petitions may not be foxed; or B) Elect to have the matter determined at the audit of the personal representative account; or AD IN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Rovenue, 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 d.00dent'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 and of the tax amnesty Period. This pan-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 assessed as indicated on this notice. INTEREST4 Interest is charged beginning with first day of delinquency or nine months and one day from the data 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 19$2 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Nan-Resident Instruction Booklet (REV-1736) or on the ])apartment of Revenue Web site www.reveoue.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 85 .000219 2008 7Y. .000192 2009 SY. .000137 2010 4Y. .000110 2011.2013 3X .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. 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 11-25-2013 ESTATE OF HOLTRY RICHARD S DATE OF DEATH 08-07-2013 FILE NUMBER 13_ Iao COUNTY MBERLAND SSN/DC BARBARA J FISHER ACN 13150517 111 SPRINGHOUSE RD APPEAL BY DATE:01-24-2014 S H I P P E N S B U R G PA 17257-1120 (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: 11-25-2013 ESTATE OF: HOLTRY RICHARD S DATE OF DEATH:08-07-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13150517 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: SUSQUEHANNA BANK ACCOUNT NO. : 60002366114 TYPE OF ACCOUNT: ( )SAVINGS C ) CHECKING C )TRUST ( )O TIME CERTIFICATE DATE ESTABLISHED 10-04-2006 r.: C7 Account Balance .00 NOTE: TO ENSUR P&QPER ftt DIA -M Percent Taxable X 0. 166 YOUR ACC N3* SUBI;T T -E p Amount Subject to Tax .00 UPPER PO1�InIC®F CIS CE Debts and Deductions - 00 WITH YOU-T� j*AY IT ITO�HE Taxable Amount .00 REGISTER„�BF�I,4LS AT Tc'�?E Tax Rate Y .15 ABOVE ADPEx$S� MA10E C4aK Tax Due .00 OR MONEYc--"I@ER-1 PAYRBL&;:T- "REGISTER OP WILL ACg► ." TAX CREDITS: -0 -`1 r- Cn (n PAYMENT RECEIPT DISCOUNT (+) U) 't( DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX PAYMENT .00 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. v�`J PURPOSE OF NOTICE.: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2600. (72 P.S. Section 91401, 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 ortler 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 +nee.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: 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 www.ba.rd.faPP.aIs,stat..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 all (717) 787-6505. See Pair 4 of °Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for on exploration of administratively correctable errors, DISCOUNT:. If any tax due is paid within three calendar months after the decedents death, a five percent discount of the tax Paid is allowad.'l t `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 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 assessed as indicated on this notice. INTEREST: -Interest is charged beginning with first day of delinquency or nine months and one day from the data of death to the date of Payment. Taxos 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 wew.rovenu ,stat..Pa.is, 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 88 .000219 2008 7X .000192 2009 5% .000137 2010 4P, .000110 2011-2013 3% .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 xill 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.