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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 02-03-2014 ESTATE OF STUCKEY VIRJEAN C DATE OF DEATH 09-01-2012 FILE NUMBER 21 12-1003 COUNTY CUMBERLAND SSN/DC JANE E BIDDLE ACN 13109995 12 WOBURN ABBEY AVE APPEAL BY DATE:04-04-2014 CAMP HILL P A 17011-1043 (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 C12-13)-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 02-03-2014 ESTATE OF:STUCKEY VIRJEAN C DATE OF DEATH:09-01-2012 COUNTY:CUMBERLAND FILE NO. : 21 12-1003 S.S/D.C. NO. : ACN: 13109995 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO. : 5140113421 TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 02-01-1970 Account Balance 7,482.00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 3,741 .00 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 3,741 .00 REGISTkij OF WILL'S-,, AT THE Tax Rate x .045 ABOVE ISESS. �MAKE--tCI CK Tax Due 168.35 OR MON ORDER f'A�YAITEC-TO: "REGISfRCO,f� WI]_tS, GIT." TAX CREDITS: p_. 2a. t— p PAYMENT RECEIPT DISCOUNT DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID - c-� O C --ri F-x Cn p co -r7 INTEREST IS CHARGED THROUGH 02-11-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 168.35 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 3.52 TOTAL DUE 171 .87 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 200D. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and submit with Your payment to the Register of Wilts 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 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 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.buardof aPDeals.state.pa.ps on or before the 60-day appeal period expires. In order for an aledronic 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 toz 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 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 amdestY non-participation penalty is computed on the total of the tax and interest assasa?d and not Paid before Jan. 16, 1996, the first do, after the and of the tax amnesty period. This non-participation penalty is appealable in the same minner 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 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 rate of 0.000164. All taxes which became delinquent on or after Jan. 1,19B2 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-1756) or on the Department of Revenue Web site www.revanue.st.t..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 BX .000219 2008 7% .000192 2009 5'/. .000137 2010 4% .000110 2011-2014 3v. .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 lS days beyond the data of the assessment. If payment is made after the interest computation date shownon the notice, additional interest must be calculated.