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Home My WebLink About12-09-13 NOTICE OF INHERITANCE TAX • P`n,1SyLVa111a 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 GEORGE DARREL E DATE OF DEATH 11-05-2012 FILE NUMBER 21 12-1182 COUNTY CUMBERLAND SSN/DC CHERYL L TUCKEY ACN 13150585 1127 OLD GETTYSBURG PIK APPEAL BY DATE:01-31-2014 D I L L S B U R G PA 17 019 (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: 12-02-2013 ESTATE OF:GEORGE DARREL E DATE OF DEATH:11-05-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-1182 S.S/D.C. NO. : ACN: 13150585 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: FULTON BANK NA ACCOUNT NO. : 1125-82772 TYPE OF ACCOUNT: ( X)SAVINGS ( ) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 08-13-1991 Account Balance 1, 128.62 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, {'UBMIT THE Amount Subject to Tax 564.31 UPPEW ORTION _ T W N OTICE Debts and Deductions •00 WITH MOO TAX �YMg p 0 THE Taxable Amount 564.31 REGIS qOF WISS Jg 3diE Tax Rate Y . 15 ABOVE =R�$S. MAR NECK Tax Due 84.65 OR MO 1-'09DER�AYPjrZaLF3 T0: "REGI�E4R WILLS,C?AgENT." TAX CREDITS: C7 PAYMENT RECEIPT DISCOUNT C+) C7 C3 �. C? AMOUNT PAID9 ' r DATE NUMBER INTEREST/PEN PAID (-) ) � rn 10-15-2013 CDO18263 .00 84 - 5 ro -n 11-01-2013 SBADJUST .00 ?�+9 TOTAL TAX PAYMENT 84.65 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 (IT only). OBJECTIONS: 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 date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at w 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 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 foxed; 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 exJanation of administratively correctable errors. DISCOUNT: <-Ify any taw due is pald_�ithin three calendar months after the decedent's death, a five Percent discount of the tax paid this ellowetl .Q PENALTY: _. es mThe 15 Percent'Mieimnty non-participation penalty is computed on the total of the tax and interest assessed and not F•- -1 u.. (�Pai beffpA.. J )1 an1�1.99(6, 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 haupeen assesetl Fas indicated on this notice. �^ p v INTEREST: n Inte res£`is ch5 rgedT beginning with first tlav of delinquency or nine months and one day M from the-date of deathsto the data of Payne nt. Taxes which became delinquent before Jan. 11 1982, 0 bear interest at tie rate of six percent per annum calculated at a daily rate of 0.000164. A- A1'1 taxe42which becamg'"delinquent on or after Jan. 1, 1982 will bear interest at a rate which varies from r Year tryear 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 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 8% .000219 2008 7: .000192 2009 5% .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 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.