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HomeMy WebLinkAbout01-31-14 pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF .INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE lb—i 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 STEWART MILTON E DATE OF DEATH 08-18-2013 FILE NUMBER 21 13-1060 COUNTY CUMBERLAND SSN/DC ANDREA BORTZ ACN 13147606 3061 MOSSER DR APPEAL BY DATE:03-31-2014 AL L ENTOWN PA 18103-3635 (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:STEWART MILTON E DATE OF DEATH:08-18-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-1060 S.S/D.C. NO. : ACN: 13147606 TAX RETURN WAS: CX) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: FULTON BANK NA ACCOUNT NO. : 520-361670 TYPE OF ACCOUNT: C )SAVINGS C } CHECKING ( )O TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 08-09-2010 Account Balance 45,036.50 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1.000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 45,036.50 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 45,036.50 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 2,026.64 OR MO"5 Y ORDER:-PAYABLE TO: "REGIlYFS OF WifiLS,';)A NT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAIbO r 11-12-2013 CDO18404 101 .33 1,92�3h F'J � �" ca (z) C.7 _ C C --r7 { F - r\D C() O ter'° --I TOTAL TAX PAYMENT 2,026.64 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. v��") 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 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.Da.us, arty 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 inter.st not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tae (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.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 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 Drphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing tat 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 U...dent" (REV-1501) for an explanation of a d.i.istratively correctable errors. DISCOUNTi 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 asses�d and not Paid before .tan. 18, 1996, the first day after the end of the tax amnesty Periotl. This non-particepation penalty is appealable I. the same ..nor and in the the same time Period as you would appeal the taxand 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. 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. I,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-15011, 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 .000219 2008 7% .000192 2009 5X .000137 2010 4% .000110 2011-2014 37 .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 data of the assessment. If Payment is made after the interest computation date shownon the notice, additional interest must be calculated. A-7 - pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX 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 STEWART MILTON E DATE OF DEATH 08-18-2013 FILE NUMBER 21 13-1060 COUNTY CUMBERLAND SSN/DC KELLIE J STEWART ACN 13147607 3920 STANLEY RD APPEAL BY DATE:03-31-2014 CHRISTIANSBURG VA 24073-5930 (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:STEWART MILTON E DATE OF DEATH:08-18-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-1060 S.S/D.C. NO. : ACN: 13147607 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: FULTON BANK NA ACCOUNT NO. : 520-361690 TYPE OF ACCOUNT: ( )SAVINGS C ) CHECKING ( X)TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 08-18-2010 Account Balance 32,002.59 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 1.000 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 32,002.59 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 32,002.59 REGISTER OF WILLS AT THE Tax Rate x .045 ABOV€j ADDRESS;; MAKKE:�,,(sHECK Tax Due 1 ,440.12 OR MBA ORDERz PAYAB4 TO: "REG T2gR OF kLLO AGENT." TAX CREDITS: M x <� (n X PAYMENT RECEIPT DISCOUNT (+) Z (rI W M r1I DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PA (J� 0 1-- 11-07-2013 CDO18382 72.01 1,36i►.�} -� O , !t F--• �` C7 7 F M Z7 N p TOTAL TAX PAYMENT 1,440. 12 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. \aJN 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 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): 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.royenu6.state.pa.u5. any Register of Wills or Revenue District Office or from the Department's 24-hour answering service: I-BOD-362-2DSO; 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 apprai smeht, allauance or disallowance of deductions ar 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.bo.rdof.ppool s.stat..Po.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 Box 281021, Harrisburg, PA 17128-1021. Petitions may not be foxed; or 8) Elect to have the matter determined at the audit of the personal representative account; or ADNIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing tom 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) far an explanation of administratively correctable errors. DISCOUNT: If am 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 assesszd and not Paid before Jan. 18, 1996, the first day after the end of the tax amnesty period. This non-Partici:ation Penalty is appealable in the some 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 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 which varies free 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.stato.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 79 .000192 2009 5% .000137 2010 4Y. 1000110 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 show.on the notice, additional interest must be calculated.