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HomeMy WebLinkAbout01-31-14 NOTICE OF INHERITANCE TAX pennsyLvania 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 JONES MILDRED B DATE OF DEATH 09-10-2013 FILE NUMBER 21 13-1030 COUNTY CUMBERLAND SSN/DC ANN SMITZ ACN 13152550 1742 E MAYLAND ST APPEAL BY DATE:03-31-2014 PHILADELPHIA PA 19138-1114 (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: JONES MILDRED B DATE OF DEATH:09-10-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-1030 S.S/D.C. NO. : ACN: 13152550 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 70502-00 TYPE OF ACCOUNT: ( )O SAVINGS C ) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 04-13-1973 Account Balance 1,471 .73 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 735.87 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 735.87 REGI,-5TER OF WULS AT THE Tax Rate x 045 ABOVV. /DRESS:= MfgErrCHECK Tax Due 33. 11 OR h JFXY ORDEq t PAYAE@E TO: "REO'I1Sft-�,OF 4nLLSq 'GENT." TAX CREDITS: ::0 A. r- W rn rri PAYMENT RECEIPT DISCOUNT (+) I P-� .•I:1 DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PA,= . C3 C '71 12-06-2013 CD018499 1 .66 -n 35.(00-n �t L C-D �-- rn a TOTAL TAX PAYMENT 36.66 BALANCE OF TAX DUE 3.55CR INTEREST AND PEN. .00 TOTAL DUE 3.55CR 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 NOTICEe 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 tap 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.,evenue.st.te.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, Am 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 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.bpardofapPeal S.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 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 201021, 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: 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 assesead 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 :inner and in the the same time period as you would appeal the taxand interest that has been assessed as indicated on this notice. INTERESTi 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. It 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, 1932 will bear interest at a rata 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 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 YY ar Rate Factor year Rate Factor Year Rate Factor 2007 8E .000219 2D08 77 .DDO192 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 tax becomes delinquent will reflect an interest calculation to IS days beyond the date of the assessment. If payment is made after the interest gomputation data shownon the notice, additional interest must be calculated.