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Home My WebLink About01-31-14 BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX INHERITNCE TAX DIVISION OFPDEDUCTION�LAANDNASSESOR DISOFLTAXNON pe n n Sy LVa rn a PO BOX 280601 HARRISBURG, PA 17128-0601 SECURI"1'Y ACCOUNTS HELD IN DEPARTMENT OF REVENUE BENEFICIARY FORM REV-1548A AFP (12-13) DATE 02-03-2014 ESTATE OF MCCONNELL MARY E DATE OF DEATH 10-26-2013 FILE NUMBER 21 13-1202 COUNTY CUMBERLAND SSN/DC GARY E MCCONNELL ACN 13505292 1885 W AMERICAN BRANT R APPEAL BY DATE: 04-04-2014 JACKSON WY 83001-9259 (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 F- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - REV-1548A AFP C12-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ON SECURITY ACCOUNTS HELD IN BENEFICIARY FORM DATE: 02-03-2014 ESTATE OF: M000NNELL MARY E DATE OF DEATH: 10-26-2013 COUNTY: CUMBERLAND FILE NO. : 21 13-1202 S.S/D.C. NO. : ACN: 13505292 TAX RETURN WAS: (X) ACCEPTED AS FILED C )CHANGED BENEFICIARY FORM OF ASSET INFORMATION NAME OF SECURITY: VANGUARD ACCOUNT NO. : 64244550 TYPE OF ASSET: C ) SECURITIES C X SECURITY ACC ( ) STOCK C ) BONDS DOD Valuation 11500,000.00 NOTE: TO ENSURE ,PROP-ER CRED�T TO Percent Taxable X Q.333 YOURCACCOUNT,�:5UB�M9P-r�TffHE Amount Subject to Tax 499,995.00 UPPEPRTIONcIIF T�Ig NOTICE Debts and Deductions - .00 WITH;40thRTAX�AYM�NTOTO THE Taxable Amount 499,995.00 REGI54ETC Of Wku-S fil ,jHE Tax Rate X .045 ABOVFAM RSS. 'MAKE' DECK Tax Due 22,499.78 OR M(TFIEf- 9RDEB4AYWBE.f TO: TAX CREDITS: "REGHTPCbF WMLS AGENT." c rn PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAJID co 12-23-2013 CDO18596 1,124.99 21,374.79 TOTAL TAX PAYMENT 22,499.78 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" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. i PURPOSE OF NOTICE, To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of2000. (72 P.S.Section 9140), PAYMENT: Detach the top 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. 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-hoar 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 appraisement, 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.beardofaPPeals.state.Pa.as 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, PD 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 C) Appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: Factual error's 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. Soe 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. INTEREST: Interest is charged beginning with first day of delinquency or nine months and One dayfrom 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 boar 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 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 7Y, .000192 2009 5Y. .000137 2010 4Y. ,000110 2011-2014 3% ,000082 Interest is calculated as.followsz 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 tots days beyond the date of the assessment. If payment is made after the interest computation date shgwnon the notice, additional interest must be calculated.