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Home My WebLink About01-31-14 NOTICE OF INHERITANCE TAX • pennSytvarna BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE __.._..1` 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 RUSSELL EUNICE M DATE OF DEATH 01-15-2013 FILE NUMBER q -14_ In COUNTY CUMBERLAND SSN/DC LAWRENCE E RUSSELL ACN 13109372 80 RUSTIC DR APPEAL BY DATE:03-31-2014 SHIPPENSBURG PA 17257-8751 (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 (12-13)-------------------------------------------------------------------- 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: RUSSELL EUNICE M DATE OF DEATH:01-15-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13109372 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: FARMERS & MERCHANTS TRUST CO ACCOUNT NO. : 3354180 TYPE OF ACCOUNT: ( )SAVINGS CX) CHECKING C )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 08-31-1998 Account Balance 1 ,322.72 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 220.46 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 220.46 REGISTER OF WILCt' AT T1�6 Tax Rate x .045 ABOVE /DRESS. -MJ KE�FVCK Tax Due 9.92 OR MON1W 9DER WABa Q0: "REGIS1jRFnWIL-L'S, "T." TAX CREDITS: )> r c...) rn rri PAYMENT RECEIPT DISCOUNT (+) + ,.3 t-� 'n C:7 DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID -h d C�p C) C F--` "Ll I V Cn ;> fV INTEREST IS CHARGED THROUGH 02-07-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 9.92 REVERSE SIDE OF THIS FORM INTEREST AND PEN. .09 TOTAL DUE 10.01 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 NOTICES To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 91401. PAYMENT: Detach the top Portion of this notice and submit with your Payment to the Register of Wi115 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-ISIS). 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 at satisfied with the appraismant, allowance or disallowance of deductions or assessment of tox (including discount or interest) as shown on this notice may abject 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 ww.boartlof appeal s.stat¢.pa.us on or before the 60-day appeal period expires. In order for an electronic Protest to be valid, you most 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 17228-1021. Petitions may not be faxed; or e) 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 far 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 tax and interest asso.sd 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 taxand interest that has been assessed as indicated oa this nation. 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. Taxes uhicb became delinquent before Jan. 1, 1962, bear interest at the rate of six percent Per annum calculated at a daily rate of O.OD0164. 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 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (RE -1501). the Pennsylvania Noh-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site ww.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 8% .000219 2008 77 .000192 2009 57 .000137 2010 4Y, .000110 2011-2014 3% .000082 Interest is calculated as tolloesm 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 date shownon the notice, additional interest must be calculated.