Loading...
HomeMy WebLinkAbout01-31-14 BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX pennsylvania INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE 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 FREEMAN HAROLD L DATE OF DEATH 02-13-2013 FILE NUMBER 21 13-0291 COUNTY CUMBERLAND SSN/DC HELEN E FREEMAN ACN 13109000 937 CAVALRY ST APPEAL BY DATE:03-31-2014 CARLISLE PA 17013-11504 (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: FREEMAN HAROLD L DATE OF DEATH:02-13-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0291 S.S/D.C. NO. : ACN: 13109000 TAX RETURN WAS: CX) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 401909-05 TYPE OF ACCOUNT: ( X)SAVINGS ( ) CHECKING C )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 11-08-2010 Account Balance 10,072.08 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUPMIT THE Amount Subject to Tax 1,678.71 UPPER PORTION OF:IHIS N, ICE Debts and Deductions .00 WITH YWRaAX PAfilENgry1M THE Taxable Amount 1,678.71 REGISTR 4 WIL&_ ATa NE Tax Rate x .00 ABOVE A-8*p. :;iAKE-0-?QF 'CK Tax Due 00 OR MON jI ;ORDtR h9Y A SEE r1TO: "REGISe2Wz WILLS, 8G&NT. " TAX CREDITS: c� PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID a �^ tv G7 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 DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the requirement$ of Section 2148 of the Inheritance and Estate Tax Act, Act 23 of 2000. C72 P,S. Section 9140). PAYMENT: Detach the tap portion of this notice and submit with your payment to the Register of Wins 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 ww.rovenue.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/.r 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 sham 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 wW", g24 dpf 8pp8 als.st ate.pa.u5 an pr before the 69-da"y appeal period expires. Zn 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 taxed; or 8) 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 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 amnesty nom-Participation Penalty is computed on the total of the tax and interest asseswd 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 emnner 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. 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. It 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 (REV-1736) or an the Department of Revenue Web site ww.ravenue.state.Pa.us. Th. applicable interest rates for 2007 through 2014 are: Interest Daily Interest Daily Interest Daily Yar Rate Factor Yea, Rate Factor Year Rate Factor 2007 By - .000219 2008 IS .000192 2009 5% .000137 2010 4Y, .000110 2011.2014 3Y. .000082 Interest is calculated as followst 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 data of the assessment. If PaYmant is made after the interest computation date shownon 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 (12-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 01-30-2014 ESTATE OF FREEMAN HAROLD L DATE OF DEATH 02-13-2013 FILE NUMBER 21 13-0291 COUNTY CUMBERLAND SSN/DC LEROY H FREEMAN ACN 13109001 903 GOBIN DR APPEAL BY DATE:03-31-2014 CARLISLE P A 17013-1516 (See reverse side under Objections) Amount Remitted I 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: 01-30-2014 ESTATE OF: FREEMAN HAROLD L DATE OF DEATH:02-13-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0291 S.S/D.C. NO. : ACN: 13109001 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU. ACCOUNT NO. : 401909-05 TYPE OF ACCOUNT: O)SAVINGS ( ) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 11-08-2010 Account Balance 10,072.08 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject. to Tax 1,678.71 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 1,678.71 REGIST& OF WILStj AT THE Tax Rate Y .045 ABOVE D�ZESS. ::30KEz3C CK Tax Due 75.54 OR MO I YaflRDER cRAYA 8r)TO: "REGISTEIT QS WaS,,,;JkQNT." TAX CREDITS: . PAYMENT RECEIPT DISCOUNT (+) AMOUNT PALD DATE NUMBER INTEREST/PEN PAID (-) C7 03-03-2013 CDO17304 3.78 71�7� O 7 � N Cn C7 Ca TOTAL TAX PAYMENT 75.55 BALANCE OF TAX DUE .01CR INTEREST AND PEN. .00 TOTAL DUE .01CR 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), I PAYMENT, Detach the tap portion of this notice and submit with your payment to the Register of Wigs 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)i 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.gs, 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 soecial hearing and/or speaking needs: 1-800.447-3020 (TT only), OBJECTIONS: Any party in interest not satisfied with the aPPr.i.mA.t, 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.boardofapyeals.state.pa.us on or before the 60-daY appeal period expires. In Order for an electronic Pretest to be valid, You must receive a cenflreatipn 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 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. ISTRATIVF CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: 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) 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 assesxd and not Paid before Jan. 18,-}996, fha first day after the end of the tax amnesty Period. This non-participation Penalty is appealable in the same stoner and in the the same time Period as You would appeal the tax and interest that has been assessed as indicated on this notice. INTERESTt Interest is charged beginning with first day of delinquency or nine months and one day from the date of daath,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 veer to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 2606 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.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 .600219 2008 7% .000192 2009 5% ,000137 2010 4% .000110 2011-2014 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 tae 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 shownon the notice, additional interest must be calculated. y= 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 APP (12-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 01-30-2014 ESTATE OF FREEMAN HAROLD L DATE OF DEATH 02-13-2013 FILE NUMBER 21 13-0291 COUNTY CUMBERLAND SSN/DC LEROY H FREEMAN ACN 13109003 903 GOBIN DR APPEAL BY DATE:03-31-2014 CARLISLE PA 17013-1516 (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: 01-30-2014 ESTATE OF: FREEMAN HAROLD L DATE OF DEATH:02-13-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0291 S.S/D.C. NO. : ACN: 13109003 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 401909-40 TYPE OF ACCOUNT: ( )SAVINGS C ) CHECKING C )TRUST ( X)TIME CERTIFICATE DATE ESTABLISHED 11-08-2010 Account Balance 30,759.89 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 5,126.75 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 5,126.75 REGISTE(�OF WILLS`-_`AT THEE Tax Rate Y .045 ABOVE ARMR&S. t4iCE P,074K Tax Due 230.70 OR MONEI�OltDER PkYABLIP TCO: "REGISTM cWILL.r, AfaIjY, " TAX CREDITS- Fn r W PAYMENT RECEIPT DISCOUNT C+) :X)AMOUNT PAID p p DATE NUMBER INTEREST/PEN PAID (-) ` —n 03-03-2013 CDO17304 11.54 219.1Zy c> C7 rrs T7 CD 0 n TOTAL TAX PAYMENT 230.71 BALANCE OF TAX DUE .01CR INTEREST AND PEN. .00 TOTAL DUE .01CR 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. vft.Vl 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 Wile 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 net 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.reyenue.itate.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: I-860-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance c, 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 byx A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at www.boardofappeals.state.Pa,us an or before the 60-day appeal period expires. In order far 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 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. 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 decadent'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 assesA!d and net Paid before Jan. 18, 1996, the first day after the end of the tax amnesty period. This non-participation "penalty is appealable In the sera aware, and in the the same time Period as you would appeal the taxand interest ,that has been assessed as indicated as this notice. INTERESTt 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. 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 xhieh varies from year to year with the rate announced by the PA Department of Revenue. Rata$ far 1982 through 2006 can be found in the Pennsylvania Resident" Instruction Booklet (REV-1541), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www,revenu.,state.pa..s. 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 a% .000219 2008 7Y. .000192 2009 58" .000137 2010 47 .400114 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 to15 days beyond the date of the assessment. If payment is made after the interest computation date shownon 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 (12-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 01-30-2014 ESTATE OF FREEMAN HAROLD L DATE OF DEATH 02-13-2013 FILE NUMBER 21 13-0291 COUNTY CUMBERLAND SSN/DC HELEN E FREEMAN ACN 13109002 937 CAVALRY ST APPEAL BY DATE:03-31-2014 CARLISLE PA 17013-1504 (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: 01-30-2014 ESTATE OF: FREEMAN HAROLD L DATE OF DEATH:02-13-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0291 S.S/D.C. NO. : ACN: 13109002 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 401909-40 TYPE OF ACCOUNT: C )SAVINGS C ) CHECKING C )TRUST CX)TIME CERTIFICATE DATE ESTABLISHED 11-08-2010 Account Balance 30,759.89 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 5,126.75 UF4.5ER PORTf-bN OFF NOTICE Debts and Deductions - .00 W12HGYOUR T(.AX P"tt&T TO THE Taxable Amount 5,126.75 RBVI 'ER OF,�L+IIL�;S, ,!,RT THE Tax Rate Y .00 AQVg� 4BDRFZS-S. .-MA7IE CHECK Tax Due .00 OF�:M2NEV OIR P� fABLE TO: "RkGi%l!�R OF W ILL S:3, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNTPA DATE NUMBER INTEREST/PEN PAID C!) CD Q "fT 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 WiRs 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 .aunty or the issuance of an Orphan's Court citation. i 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.P.,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, I-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 .w boardofappcals.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 Be. 281021, Harrisburg, PA 17128.1021. Petitions may not be faxed; or 8) 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 exclamation 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.percant tax amnesty non-ParticiPation Penalty is computed on.the total of the tax and "interest assass,d and not _,paid before Jan. 18, 1996, the first day after the and of the tax amnesty Period. This non-part icmati on Penalty is appealable in the same minner and in the the same time Period as You wcold appeal the taxaod 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 bate 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 1982 through 2D06 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.reyenue.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 2867 ex .000219 2068 77 .000192 2009 5X .000137 2010 4/. .000110 2011-2014 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 shownon the notice, additional interest must be calculated.