HomeMy WebLinkAbout01-31-14 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 (12-13)
HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS
DATE 01-30-2014
ESTATE OF CLARK CHARLES W
DATE OF DEATH 04-16-2012
FILE NUMBER J �1
COUNTY CUMBERLAND`
SSN/DC
JOYCE L CLARK ACN 13109012
JOYCE L CLARK APPEAL BY DATE:03-31-2014
29 BRENTWOOD RD (See reverse side under Objections)
CAMP HILL PA 17011-2504 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 C12-13)--------------------------------------------------------------------
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: 01-30-2014
ESTATE OF:CLARK CHARLES W DATE OF DEATH:04-16-2012 COUNTY:CUMBERLAND
FILE NO. : S.S/D.C. NO. : ACN: 13109012
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: SOVEREIGN BANK ACCOUNT NO. : 2331040362
TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING ( )TRUST ( )TIME CERTIFICATE
DATE ESTABLISHED 07-31-1998
Account Balance 2,345.96 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 1, 172.98 UPPER PORTION OF THIS NOTICE
Debts and Deductions . - .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 1,172.98 REGISTER OF WILLS AT THE
Tax Rate x .00 ABOVE ADDRESS. -MAKE CHECK
Tax Due .00 OR MON& ORDER 'M.YA%E--ZfO:
"REGISIZE OF WILLS,r T.
TAX CREDITS: C13 'U O
rri PAYMENT_ RECEIPT DISCOUNT C+) AMOUNT PAIDr- >- I" W
DATE NUMBER INTEREST/PEN PAID (-) �, rn F-+ rn M
;it
F-+
rry
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. * !nX
\\
IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. l
SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.
PURPOSE OF
NOTICES To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S.
Section 91403.
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 tax, interest and penalty due may result to the filing of a lien in the appropriate
county or the issuance of an Orphan's Court citation.
E'
t«-
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 si to at..revenue.state.Pa.us, any Register of Wills or Revenue District Office or from the
Department's 24-hour answering service: 1-000.362-2050; 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 aporaisment, 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.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 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 too PA Department of Revenue,
Bureau of Individual Taxes, ATTN: Past 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)
far 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 an the total of the tax and interest asseswd and not
Paid before Jam 15, 1996, the first day after the end of the tax amnesty period. This nomparticjpation
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. 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. 1,1992 will bear interest at a rata which varies from
year to Year with the rate announced by the PA Department of'Rev enue. Rates for 1982 through 2006 can be
found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction
Booklet (REV-1.736) or on the Department of Revenue Web site www.revenue.state.pa.us.
The applicable interest rates for 2007 through 2014 are:
Interest Daily Interest Daily Interest Daily
year Rate Factor Year Rate Factor Year Rate Factor
2007 BY. .000219 2008 7X .000192 2009 5% .000137
2010 4% .000110 2011.2014 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 tol5 days
beyond the date of the assessment. If payment is made after the interest computation date ehownon the
notice, additional interest must be calculated.