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HomeMy WebLinkAbout04-11-14 BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX tNHERITANGE TAX DIVISION APPRASSEMEN7r ALLOWANCE WANCE O pennsytvania 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 04-14-2014 ESTATE OF KRAUS CAROL J DATE OF DEATH 03-07-2014 FILE NUMBER c9i— iL4 _�s5s COUNTY CUMBERLAND SSN/DC DAVIS R KRAUS ACN 14116523 5024 PELLINGHAM CIR APPEAL BY DATE:06-13-2014 ENOLA PA 17025-1293 (See reverse side under Objections) Amount Remitted F MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 L�..x ry CUT ALONG THIS LINE--_-- —+ RETAIN LOWER PORTION FOR YOUR RECORDS --------' ______________________ '_-'----' CS____ 17L.�____ REV-1548 EX AFP C12-13) w � �' 01 p NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANdo i�t-> v DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSE7a 53 r w DATE: OYfi-a-To 1 trt :-yJ L7 ESTATE OF: KRAUS CAROL J DATE OF DEATH:03-07-2014 00@7�:Cw ER ANR FILE NO. : S.S/D.C. NO. : 209-28-4425 --ACN: ry 14IR23 , L -- TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED cn JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PSECU ACCOUNT NO. : 8174350994CD50 TYPE OF ACCOUNT: ( )SAVINGS { } CHECKING ( )TRUST ( X)TIME CERTIFICATE DATE ESTABLISHED 12-02-2010 Account Balance .00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax .00 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount .00 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due •00 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .DO 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 Wills printed on the reverse side. Make chock 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 lion in the appropriate county or the issuance of an Orphan's Court citation. i C r � REFUND (DR): 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.reyenue.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: I-800-447-3020 (TT only). 4- OBJECTIONS: Any 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: 1-7 A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at was, bo.rdofaPP.aIs.stat..Pa.u. on or before the 66-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 P. 281021, Harrisburg, PA 17128-1021. Petitions may not be foxed; 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 an 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-Particioation 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 canner 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 ane 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 from roar 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 www.reyenue,state.pa.us. The applicable interest rates for 2007 through 2014 ore: Interest Daily Interest Daily Interest Daily year Rate Factor Year Rate Factor Year Rate Factor 2007 BY .000219 2008 7% .000192 2009 54 .000137 2010 4% .000110 2011-2014 5% .000082 Interest is calculated as follows: INTEREST a 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 showman the notice, additional interest must be calculated. r pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE _ PO BOX 290601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1549 E( AFP (12.13) HARRISBURG PA 17129-0601 JOINTLY HELD OR TRUST ASSETS DATE 04-14-2014 ESTATE OF KRAUS CAROL J DATE OF DEATH 03-07-2014 FILE NUMBER 01-14--3S5 COUNTY CUMBERLAND SSN/DC PAUL W KRAUS ACN 14116524 127 PARKVIEW RD APPEAL BY DATE:06-13-2014 PITTSBURGH PA 15237-4073 (See reverse side under Objections) Amount Remitted F —"I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 `" rw s M mh CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS 4";- --o C cr REV-1548 EX AFP C12-13) ` ` ate- "j...;"`' rn M NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCB�O, j -m DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS= - ;A: C> 0 DATE: 04'1 2Pl4 "n ESTATE OF:KRAUS CAROL J DATE OF DEATH:03-07-2014 tOQjTY:CUMMaERi�-!1P D 'T7 FILE NO. : S.S/D.C. NO. : 209-28-4425 ACN: 14116524 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PSECU ACCOUNT NO. : 8174350994CDSO TYPE OF ACCOUNT: ( )SAVINGS C ) CHECKING ( )TRUST CX)TIME CERTIFICATE DATE ESTABLISHED 12-02-2010 Account Balance .00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax .00 UPPER PORTION OF THIS NOTICE Debts and Deductions - .08 WITH YOUR TAX PAYMENT TO THE Taxable Amount .00 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS; PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 e 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 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 a,, the issuance of an Orphan's Court citation. [r ' REFUND (CR): A refund of a tac,credit, which was not requested on the tax return, may be requested by completing an "Application for Refund of Ponnsylvania Inheritance and Estate Tax" (REV-1313). Applications are available from the Department's Web site at ww.reven.o.5tate.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). OBJECTIONSe Anv„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 obOect 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 boardof.opeals.stato,pa,us on 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 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 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 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 ass..vd 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 some manner 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 ono day from the date of death 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 fray 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 Nun-R.sident Instruction Booklet (REV-1736) or on the Department of Revenue Web site ww.r.ven.v.st.te.P..vs. The applicable interest rates for 2007 through 2014 are, Interest Daily Interest Daily Interest Daily Year Rat. Factor year Rate Factor Year Rat. Factor 2007 8Y, .000219 2008 77 .000192 2009 5Y. .000137 2010 4% .000110 2011-2014 31. .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. pennsylvanE 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 04-14-2014 ESTATE OF KRAUS CAROL J DATE OF DEATH 03-07-201 FILE NUMBER - j COUNTY CUMBERLAND SSN/DC DAVIS R KRAUS ACN 14116525 5024 PELLINGHAM CIR APPEAL BY DATE:06-13-2014 ENOLA PA 17025-1293 (See reverse side underObjeeBons) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE --01 RETAIN LOWER PORTION FOR YOUR RECORDS 4— -""--'-"----^---------------""""'-----------"' - REV-1548 EX AFP C12-23) �, NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF m DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSET$ M a DATE: 001-41-2014-' i„ ESTATE OF:KRAUS CAROL J DATE OF DEATH:03-07-2014 K09Lfli`-y,:CUM$ER ND FILE NO. : S.SJD.C. NO. : 209-28-4425 6 ' � 141 G 25 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED <D ,�`, T- m JOINT OR TRUST ASSET INFORMATION _U �n O FINANCIAL INSTITUTION: PSECU ACCOUNT NO. : 8174350994C$91 TYPE OF ACCOUNT: C )SAVINGS ( ) CHECKING ( )TRUST CX)TIME CERTIFICATE DATE ESTABLISHED 12-02-2010 Account Balance .00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax .00 UPPER PORTION OF THIS NOTICE Debts and Deductions _ .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount .00 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTERESTIPEN PAID I-) TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 e 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 NOTICFt 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 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 tlue 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 "Appl'icatipn 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 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 w. bpaf dpfaPPeall.State.Pa.us an or before the 60-day appeal period expires. In order for an electronic protest to be valid, You most 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 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 Bee 280601, Harrisburg, PA 17128.0601 or all (717) 787-6505. Sea Page 4 of "Instructions for Inheritance I" 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 assessed and not Paid before Jan. 18, 1996, the first day after the end of the tax amnesty Period. Phis non-participation Penalty is appealable in the same moaner 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. 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 2006 can be found in the Pennsylvania Resident Instruction Booklet CREV-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or On the Department of Revenue Web site www.revenue.state.na.us. The applicable interest rates for 2007 through 2014 era: Interest Daily interest Daily Interest Daily Year Rate Factor Year Rata Factor Year Rate Factor 2007 BY .000219 2068 7Y. ,000192 2009 57 .000137 2016 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 most be calculated. pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX OZY ISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE T, PO BOX 280681 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1549 EX AFP (12-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 04-14-2014 ESTATE OF KRAUS CAROL J DATE OF DEATH 03-0 � ,2014 FILE NUMBER 94- -355- COUNTY CUMBERLAND SSN/DC PAUL W KRAUS ACN 14116526 127 PARKVIEW RD APPEAL BY DATE:06-13-2014 PITTSBURGH PA 15237-4073 (See reverse side under Objections) Amount Remitted f 7 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS I COURTHOUSE SQUARE CARLISLE PA 17013 Nt;* N_ CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS rn REV-1548 EX AFP C12-237 Ca _0 c7 q NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANOt7 n =0 DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSE'F9 m rr1 DATE: py.- - '-i114"' as (z) ESTATE OF: KRAUS CAROL J DATE OF DEATH:03-07-2014 0gI12t:C_ BER-LAA FILE NO. : S-S/D.C. NO. - 209-28-4425 '� .-*CN: N 1416n26 ' TAX RETURN WAS: (X) ACCEPTED AS FILED C l CHANGED JOINT OR TRUST ASSET INFORMATION i FINANCIAL INSTITUTION: PSECU ACCOUNT NO. : 8174350994CDSI TYPE OF ACCOUNT: ( )SAVINGS C ? CHECKING ( )TRUST CX)TIME CERTIFICATE DATE ESTABLISHED 12-02-2010 Account Balance .00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax .00 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount .00 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID f-) TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 r 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. .�A SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the r.oui,4monts 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 nay the tax, interest and penalty due may result in the filing of a lion in the appropriate county 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'D6partment's Web site at ww.ravonue.state.Pa.us, any Register of Wills or Revenue District Office ar from the Department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-4473020 (TT only). OBJECTIONS: Any-barty 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:— ;-1._ A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at ww.boardpf appeal s.State Aa.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 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. Sae 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 assessed 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 Penner 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. 1, 1982 will bear interest at a rate which varies from Year to year with the rata 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 ww.r.venue..tato.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 77 .000192 2009 SY .000137 2010 4/. .000110 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 to 15 days beyond the data of the assessment. If payment is made after the interest computation date showmmn the notice, additional interest must be calculated.