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HomeMy WebLinkAbout04-11-14 -rill i pennsylvanE BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX '' DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAI SEMENT, 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 ROBERTS LAWRENCE E DATE OF DEATH 05-01-2013 FILE NUMBER al-1q -3% COUNTY CUMBERLAND SSN/DC MARK E ROBERTS ACN 13125595 6420 GILLINGHAM LN APPEAL BY DATE:06-13-2014 HARRISBURG PA 17111-6881 (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 --10 RETAIN LOWER PORTION FOR YOUR RECORDS 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: 04-14-2014 ESTATE OF: ROBERTS LAWRENCE E DATE OF DEATH:05-01-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : 204-28-1670 ACN: 13125595 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 489035-00 TYPE OF ACCOUNT: ( )SAVINGS ( ) CHECKING ))TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 12-28-2012 Account Balance 49.75 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 24.88 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 24.88 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 1 . 12 OR MONEY ORDER PAYP, TOO�: "REGISTERC-UF WILLSs AGE44Tr11 TAX CREDITS: p M n C) v PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID Co M ;.) � C7 DATE NUMBER INTEREST/PEN PAID (-) _ O M 08-17-2013 SBADJUST .00 1 . 12 +r-. M i p o p p n -n :3 � C> rl o �F-' r m fV r- 0 Ul TOTAL TAX PAYMENT 1 . 12 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 too 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.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 need.% 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 www boardofappeals.state.pa.us on or before the 60-dav 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 281021, Harrisburg, PA 17128-1021. Petitions may not be fazed; 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 assessed and not paid before Jan. 18, 1996, the first day after the end of the tax amnesty Period. This non-participation Penal YV is appealable in the same 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 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 vear'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: 3�. Interest Daily Interest Daily Interest Daily ! t Year Rate Factor Year Rate Factor Year Rate Factor r,.. 2007f B8 .000219 2008 7% .000192 2009 5Y. .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 showman the notice, additional interest must be calculated. pennsylvan 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 ROBERTS LAWRENCE E DATE OF DEATH 05-01-2013 FILE NUMBER aI- 1y -3SG COUNTY CUMBERLAND SSN/DC KELLY A MINITO ACN 13125596 339 THORLEY RD APPEAL BY DATE:06-13-2014 NEW CUMBERLAND PA 17070-3133 (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: 04-14-2014 ESTATE OF: ROBERTS LAWRENCE E DATE OF DEATH:05-01-2013 COUNTY: CUMBERLAND FILE NO. : S.S/D.C. NO. : 204-28-1670 ACM: 13125596 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 489035-00 TYPE OF ACCOUNT: ( )SAVINGS ( ) CHECKING O)TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 12-28-2012 Account Balance 49.75 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 24.88 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 24.88 REGISTER OF WI-0-S AT,-.,THE Tax Rate X .045 ABOVE ADDRESS. MAKE—�AHE% Tax Due 1. 12 OR MONEY ORrEROPAYABL� TOF C'j "REGISTER OF74LLS, MEN-R'� TAX CREDITS: !TI = n _{ o r- PAYMENT RECEIPT DISCOUNT AMOUNT PAID F17 ~ Fn m �7 DATE NUMBER INTEREST/PEN PAID C2 D (-) Cn 08-17-2013 SBADJUST .00 1. 12 n p n -n C -n ?I 'z ~• f— Ill CJI TOTAL TAX PAYMENT 1. 12 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. `!J 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 or the issuance of an Orpban-s Court citation. REFUND (CR): A refund of a tax credit, which was at requested on the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax'* (REV-13133. Applications are available from the Department's Web site at wew.reyenue.stato.o..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 date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals by filing a Protest ..lino 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 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 CORRECTIONST Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTNS Post Assessment Review Unit, PO Box 2806DI, 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 assassrd and not Paid before Jan. 18, 1996, the first day after the and of the tax amnesty Period. This non-Particmation 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 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 an or after Jan. 1,1982 will bear interest at a rate which varies from year to Year with the rate aa...need by the PA Department of Revenue. Rates for 1982 through 2006 can be ,found in the Pennsylvania Resident Instruction Booklet (REV-15DI), the Pennsylvania Non-Resident Instruction �BOOklet (REV-1736) or on the Department of Revenue Web site www.rmvenue.state.pa.us. The applicable interest rates for 2007 through 2014 are: !. t-.t Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 By .000219 2008 7% .000192 2009 5X .000137 2D10 4% .000110 2011-2014 3% .000082 Interest is calculated as fall awst INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Arty 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. pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE IV 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 ROBERTS LAWRENCE E DATE OF DEATH 05-01-2013 FILE NUMBER c9l— (y-3s6 COUNTY CUMBERLAND SSN/DC MARK E ROBERTS ACN 13125597 6420 GILLINGHAM LN APPEAL BY DATE:06-13-2014 HARRISBURG PA 17111-6881 (See reverse side under Objections) Amount Remitted E 71 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: 04-14-2014 ESTATE OF: ROBERTS LAWRENCE E DATE OF DEATH:05-01-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : 204-28-1670 ACN: 13125597 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 489035-11 TYPE OF ACCOUNT: ( )SAVINGS ( ) CHECKING ( X)TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 12-28-2012 Account Balance 3,000 .00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 11500 .00 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX .PAYMENT TO THE Taxable Amount 1,500.00 REGISTER OF WILLS A,T�THE Tax Rate Y .045 ABOVE ADDRESS. MAKE.—bHE:g Tax Due 67.50 OR MONEY 4 E�4p7 PAYAB�E UP 4 PiT:n "REGISTER ILLS,AGEt��.� TAX CREDITS: 2 n PAYMENT RECEIPT DISCOUNT (+) r- Z M �--+ M M DATE NUMBER INTEREST/PEN PAID (J AMOUNT PAID CD n O -'a -T7 '11 O N r M v Cn O � N cn i INTEREST IS CHARGED THROUGH 04-22-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 67.50 REVERSE SIDE OF THIS FORM INTEREST AND PEN. .44 TOTAL DUE 67.94 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 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.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 obiect 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 In order an elestate.pa ro on or before the 60-day appeal Period expires. In m the for an electronic protest to u valid. You must receive a confirmation number and Processed Re en etl data from the Board of Appeals Web site. You may also 7128 a written protest to PA Department of Revenue.send 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 sentakive 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 assesa?d and not paid before Jan. 18, 1996, the first day after the and of the tax amnesty period. This non-participation Penalty is appealable in the same 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 one 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 calc.l.t.d 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 Yound 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: :U Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2007 8% .000219 2008 77 .000192 2009 BY .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. . 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 04-14-2014 ESTATE OF ROBERTS LAWRENCE E DATE OF DEATH 05-01-2013 FILE NUMBER ,Li- Iq--3!S Q> COUNTY CUMBERLAND SSN/DC KELLY A MINITO ACN 13125598 339 THORLEY RD APPEAL BY DATE:06-13-2014 NEW CUMBERLAND PA 17070-3133 (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: 04-14-2014 ESTATE OF: ROBERTS LAWRENCE E DATE OF DEATH:05-01-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : 204-28-1670 ACN: 13125598 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 489035-11 TYPE OF ACCOUNT: ( )SAVINGS ( ) CHECKING ( X)TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 12-28-2012 Account Balance 31000.00 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0 .500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 11500. 00 UPPER PORTION OF THIS NOTICE Debts and Deductions - . 00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 1 ,500. 00 REGISTER OF WILLS AT THE Tax Rate x . 045 ABOVE ADDRESS. MAKE CHECK Tax Due 67.50 OR MONEYCqRDER PAW)�BLE T8% "REGISTER=O,�, WILLS=, AG�gNT9 TAX CREDITS: O O -o PAYMENT RECEIPT DISCOUNT (+7 ('ii (A 7.7 DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID A -i D rI'i -73 C7 D -} C'1 'Tl � T O ra t O ry (- m v C o C:l 'TI INTEREST IS CHARGED THROUGH 04-22-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 67.50 REVERSE SIDE OF THIS FORM INTEREST AND PEN. .44 TOTAL DUE 67.94 + 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. i 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 Wilts printed on the reverse side. Make check or money order Payable to: Register of Wills, Agent. Failure to Pay the I., 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)e 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-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 aporaismant, 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 bOardofaPPeaI..stat.,Pa..% 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 tot 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-)501) 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 assee ad and not Paid before Jan. 18, 1996, the first day after the and of the tax amnesty Period. This non-participation Penalty is appealable in the same manner and i0 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 (REV-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.ravenue.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— 8% .000219 2008 7% .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 atter the interest computation date shownan the notice, additional interest must be calculated.