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HomeMy WebLinkAbout05-05-14 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 05-05-2014 OFFICE Of ESTATE OF OYLER LOUISE H RECORDED �jL�s DATE OF DEATH 05-17-2013 REGfSjER OF FILE NUMBER 21 13-0786 COUNTY CUMBERLAND DONALD R (��.�€1�1flI� 5 P(� 2 57. SSN/DC ( 1.1 ,1 ACN 13129774 APT 309 APPEAL BY DATE:07-04-2014 20 N 12TH ST CLEyiK �F' (See reverse side under Objections) LEMOYNE OPQ 41,7, 1 a=0�"RT Amount Remitted OD 1�gERLA1�D 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 (� 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: 05-05-2014 ESTATE OF:OYLER LOUISE H DATE OF DEATH:05-17-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0786 S.S/D.C. NO. : ACN: 13129774 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 16131-00 TYPE OF ACCOUNT: ( X)SAVINGS C ) CHECKING C )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 06-05-1974 Account Balance 81918.81 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.083 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 743.20 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 743.20 REGISTER OF WILLS AT THE Tax Rate x . 00 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 6 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 Wile printed on the reverse side. Make check or money order Payable to: Register of Wills, Agent. Failure to Pay the tax, into rest 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 h...in0 and/or .Peaking 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 online at . bo.rd.faPPa.ls..tate.P ,.s on or before the 60-day appeal period expires. In order foram 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 37128.1021. Petitions may not be faxed; or 0) Elect to have the matter determined at the audit of the personal representative account; or ADMIM- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing t0, PA Department of Revenue, Bureau of Individual Taxes, ATTN: Past Assessment Review Unit, PD Box 280601, Harrisburg, PA 17128-0601 or call (717) 787-65D5. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-156I) for an explanation of administratively correctable errors. DISCOUNTS 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 nom-Participation penalty is computed on the total of the tax and interest assesxd 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 date of payment. Taxes which became delinquent before Jan. I., 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.revenue.stat..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 or .000219 2008 7Y .000192 2009 5% .000137 2010 4% ,OOD110 2011.2014 37. .000082 Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Any optic. issued after the tax bot mos delinquent will reflect an interest calculation to 15 days beyond the date of the assessment. If payment is made after the interest computation date showmen the notice, additional interest must be calculated. pennsylvanE BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX >• \�' DEPARTMENT OF REVENUE INHERITANCE TAX OSVISION APPRAISEMEN'L ALLOWANCE OR DISALLOWANCE �1� PO BOX 288601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFT (12-13) HARRISBURG PA 37128-0601 JOINTLY HELD OR TRUST ASSETS RECORDED OFFICE OF DATE 05-05-2014 REGISTER OF WILLS ESTATE OF OYLER LOUISE H i�pp ry DATE OF DEATH 05-17-2013 PM 2814 May 5 I II 2 51 COUNTYUM$ER CUMBERLAND SSN/DC TAMMY POFFENBERGUEEFRK OF ACN 13129776 5 MALLARD CT (1p�sy��p APPEAL BY DATE:07-04-2014 MECHANICSBURG URT (See reverse side under Objections) CUMBERLAND CO., PA 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: 05-05-2014 ESTATE OF:OYLER LOUISE H DATE OF DEATH:05-17-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0786 S.S/D.C. NO. : ACN: 13129776 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 16131-00 TYPE OF ACCOUNT: ( X)SAVINGS C ) CHECKING C )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 06-05-1974 Account Balance 81918.81 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.083 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 743.20 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount _ 743.20 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 33.44 OR MONEY ORDER PAYABLE TO: TAX CREDITS: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT t+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID I-) INTEREST IS CHARGED THROUGH 05-13-2014 TOTAL TAX PAYMENT F .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 33.44 REVERSE SIDE OF THIS FORM INTEREST AND PEN. .23 TOTAL DUE 33.67 • IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. a IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. [\\\T(X SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. PURPOSE OF NOTICE: To fulfill the r.q.i rem.nts 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 WiRS 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 lien in the appropriate county or the issuance of an Orphan'.s Court citation. REFUND (CR)r A refund of a tax credit, which was not requested on the tax return, gay 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 ww.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: Arty party in interest not satisfied with the appralsment, 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 wow.b.ardofapp.als.state.pa.us on or before the 60-d.y 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 Be. 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 arty tax due is paid within three calendar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY: Th. 15 percent tax amnesty non-participation penalty is computed on the total of the tax and interest assessd 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 es 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 bete.. delinquent before Jan. 1, 1982, beer 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, 1992 will beer 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 ww.r.v.nue.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 89 .000219 2008 7X .000192 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 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. NOTICE OF INHERITANCE TAX Pennsylvania BUREAU OF TNbIYTDUAl TAXES DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION rt�c R Q 0 Cy "T, ALLOWANCE OR DISALLOWANCE PO BOX RECORDED(_ 'DE ONS, AND ASSESSMENT OF TAX ON REV-154B FX AFP (12-13) HARRISBURG PA 17128-0601 REGISTER OF WIASITLY HELD OR TRUST ASSETS I LmVn�I tp(�T C 7 DATE D5-05-2014 2014 i R 5 i i i 2 5 ESTATE OF OYLER LOUISE H j DATE OF DEATH 05-17-2013 FILE NUMBER 21 13-0786 CLERK OF COUNTY CUMBERLAND QRPHANS' COURT SSN/DC DONALD R OYLE ACN 13129777 APT 309 CUMBERLAND CO, PA APPEAL BY DATE:07-04-2014 20 N 12TH ST (See reverse side under Objections) LEMOYNE PA 17043-1451 Amount Remitted F 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 REY-1548 EX AFP C12-131 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 05-05-2014 ESTATE OF:OYLER LOUISE H DATE OF DEATH:05-17-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0786 S.S/D.C. NO. : ACN: 13129777 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 16131-11 TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING C )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 12-31-1979 Account Balance 698.03 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.083 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 58.17 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 58. 17 REGISTER OF WILLS AT THE Tax Rate x .00 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYABLE TO: - "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT I+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) TOTAL TAX PAYMENT .00 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. Y 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 9148). PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of WiRs 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 issue... 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.stato.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 CTT 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 Est A) Protest to the PA Department of Revenue, Board of Appeals by filing a Protest online at www.boardof appeal 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 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 2B1021, 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. DISCOUNTS If any tax duo 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 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 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 data of death to the date of payment. Taxes which became delinquent before Jan. I, 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 rat. which varies from Year to year with the rate announced by the PA Department of R.e.nua. 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 ...,even...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 8x .000219 2008 7% .000192 2009 5Y. .000157 2010 4% .000110 2031-2014 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 data shownon the notice, additional interest must be calculated. pennsylvank BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 RECORDED 6IFBS T'rS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12.13) HARRISBURG PA 17128-0601 R V V V I'1" N LY HELD OR TRUST ASSETS REGISTER OF WILLS 7 DATE 05-05-2014 2019 1 ti11 5 �� ESTATE 05`17-2013 LOUISE N 2 55 FILE NUMBER 21 13-0786 CLERIC OF COUNTY CUMBERLAND SSN/DC TAMMY POFFEN6FFIRS' COURT ACN 13124779 5 MALLARD CT ��+{{``I �Q CQ P/1 APPEAL BY DATE:07-04-2014 MECHANICSBURG *T`A Y717 v4,A3 (See reverse side under Objections) Amount Remitted f----------�7 MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS I COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS ---------'------'-----"'-----`---------------`-------------`------------------------------- REY-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: 05-05-2014 ESTATE OF:OYLER LOUISE H DATE OF DEATH:05-17-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0786 S-S/D.C. NO. : ACN: 13129779 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 16131-11 TYPE OF ACCOUNT: C )SAVINGS CX) CHECKING ( )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 12-31-1979 Account Balance 698.03 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.083 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 58.17 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 58. 17 REGISTER OF WILLS AT THE Tax Rate x . 045 ABOVE ADDRESS. MAKE CHECK Tax Due 2.62 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT {+} AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 08-17-2013 SBADJUST .00 2.62 TOTAL TAX PAYMENT 2.62 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. PURPOSE OF NOTICE: To fulfill the requirements of Section 21.40 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 WiRs 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: 1-800-447-3620 (TT only). OBJECTIONS: Any party in interest not satisfied with the aPpr.ism.Pt, 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.boardofaPP.ols.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 fazed; or B) Elect to have the matter determined at the audit of the Pors...I 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 I. allowed. PENALTY: The 15 Percent tax amnesty non-participation penalty is computed on the total of the tax and interest assesied 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 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 As charged beginning with first day of delinquency or nine months and ono day from the data 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 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 OR .000219 2008 7% 1000192 2009 58 .000137 2810 47 .000110 2011-2014 3% .000082 Interest is calculated as fallow.: 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 data shownon the notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES NOTICE OF INH %7pennsyLvania ERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX OIYISION APPRASSEMENT)•,At10WANCE OR DISALLOWANCE P4 BOX URC TA RE�O OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12.33) NARRISB 280 PA 17128.8603 RDED OFFJO! NW HELD OR TRUST ASSETS REGISTER OF*LLS DATE 05-05-2014 201 ti'tt ESTATE OF OYLER LOUISE H 7 �$ 2 j7 FILE NUMBERTH DATE OF�1 r ' r 21 13-0786 C�Et ({ COUNTY CUMBERLAND DONALD R OYLE�RP OR SSN/DC MANS- COURT ACN 13129780 20 N APT 309 ST C�M$ERL �;D CO., PA (See APPEAL reverse side nderObjecdons) LEMOYNE PA 17043-1451 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: 05-05-2014 ESTATE OF:OYLER LOUISE H DATE OF DEATH:05-17-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0786 S.S/D.C. NO. : ACN: 13129780 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION - FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 16131-43 TYPE OF ACCOUNT: ( )SAVINGS ( } CHECKING ( )TRUST ( X)TIME CERTIFICATE DATE ESTABLISHED 04-13-2010 Account Balance 532.95 NOTE: TO ENSURE PROPER CREDIT TO - Percent Taxable X 0.083 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 44.41 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 44.41 REGISTER OF WILLS AT THE Tax Rate X .00 ABOVE ADDRESS. MAKE CHECK Tax Due •00 OR MONEY ORDER PAYABLE TO: TAX CREDITS: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID TOTAL TAX PAYMENT _ .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. . 00 TOTAL DUE ,Op Y 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. `R� 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 or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tae 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 ww.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 date of receipt of this notice byv A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at ww boardofaPpe.l..state.P..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 Be. 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 Decadent" (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, Th. 15 par cent tax amnesty non-participation penalty is computed an the total of the tax and interest assesxd 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 manner and in the the same time period as you would appeal the taxand interest that has been assessed as indicated on this notice. INTERESTt 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 2806 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.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 8% .000219 2008 7Y .000192 2009 5% .000137 2010 4Y. .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. BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX pennsylvania INHERITANCE TAX DIVISION APPRAYSEMENT: ALLOWANCE OR DISALLOWANCE 113 DEPARTMENT OF REVENUE PO BOX 280601 "OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-13) HARRISBURG PA 17128-0f ECOROtD 0FKICE O� JOINTLY HELD OR TRUST ASSETS REGISTER OF WJL�S DATE 05-U5-2014 ESTATE OF OYLER LOUISE H n7 mn DATE OF DEATH 05-17-2013 2011 M PM 5 i M 2 57 FILE NUMBER 21 13-0786 COUNTY CUMBERLAND (�tt �� TAMMY POFFENR��}yFF'GfR SSN/DC ACN 13129782 5 MALLARD &RPHANS' COURT APPEAL BY DATE:07-04-2014 M E C HAN I C AU ktB E R LB'li'.®70 @5,-RA33 (See reverse side under Objections) Amount Remitted E 7 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE --0 RETAIN LOWER PORTION FOR YOUR RECORDS --(-12---`13-)'---------------------`----__----------_--------`----` --------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 05-05-2014 ESTATE OF:OYLER LOUISE H DATE OF DEATH:05-17-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0786 S.S/D.C. NO. : ACNz 13129782 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 16131-43 TYPE OF ACCOUNT: C )SAVINGS ( ) CHECKING ( )TRUST ( X)TIME CERTIFICATE DATE ESTABLISHED 04-13-2010 Account Balance 532.95 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.083 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 44.41 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 44.41 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 2.00 OR MONEY ORDER PAYABLE TO: TAX CREDITS: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT Ct) DATE NUMBER INTEREST/PEN PAID (-) _ AMOUNT PAID 08-17-2013 SBADJUST .00 2.00 TOTAL TAX PAYMENT 2.00 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. - n SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. \�j\f 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 91403. 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 Orphan's Court citation. REFUND (CR): A refund of a tax credit. which as 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.revonue.stata,pa.us, any Register of Wills or Revenue District Office or from the Department's 24-hour answering service: 1-BUO-362-2050; services for taxpayers with special hearing and/or .Pea inn 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 ww.boa rdof a0peals.stat¢.Da.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 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. ISTRATTVE 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 ex Planation 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 Pc...nt tax amnesty non-Participation penalty is computed on the total of the tax and interest assesmd and not Paid before Jan. 1B, 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 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 hecame delinquent on 0r 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.revonue.state.pa.us. The applicable interest rates for 2007 through 2014 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Y_ar Rate Factor 2007 By .000219 2008 7% .000192 2009 5'/. .000137 2010 4X .000130 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 LO IS days beyond the date of the assessment. If payment is made after the interest computation date shownan the notice, additional interest must be calculated. NOTICE OF INHERITANCE TAX pen nsyLvania BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX OIYISIDN APPRAISEMEN7, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE PD BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (22.13) HARRISBURG PA 17128.0601 JOINTLY HELD OR TRUST ASSETS RECORDED OFFICE OF DATE 05-05-2014 REGISTER OF WILLS ESTATE OF OYLER LOUISE H DATE OF DEATH 05-17-2013 2fl19 My 5 PM p j7 FILE NUMBER 21 13-0786 COUNTY CUMBERLAND SSN/DC DONALD R OYLER CLERK dF ACN 13129854 APT 309 COURT APPEAL BY DATE:07-04-2014 ORPHANS' 20 N 12TH ST (See reverse side under Objections) LEMOYNE CI)(t`"AQIF 44431 MID., PA Amount Remitted E: 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: 05-05-2014 ESTATE OF:OYLER LOUISE H DATE OF DEATH:05-17-2013 COUNTY:CUMBERLAND FILE NO. : 21 13-0786 S.S/D.C. NO. : ACN: 13129854 TAX RETURN WAS: CX) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST F ACCOUNT NO. : 16131-42 TYPE OF ACCOUNT: ( )SAVINGS C ) CHECKING C )TRUST ( X)TIME CERTIFICATE DATE ESTABLISHED 07-06-2012 Account Balance 5,022.97 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.333 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax _ 1 ,674.31 UPPER PORTION OF THIS NOTICE Debts and Deductions - . 00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 1 ,674.31 REGISTER OF WILLS AT THE Tax Rate x .00 ABOVE ADDRESS. MAKE CHECK Tax Due . 00 OR MONEY ORDER PAYABLE TO: TAX CREDITS: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT (t) DATE NUMBER INTEREST/PEN PAID (J AMOUNT PAID i� 1 TOTAL TAX PAYMENT .00 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. ��Y` PURPOSE OF NOTICE: To fulfill the reo.i rem.nts 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 R.9i Star 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 CCR): 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" (REY-1313). Applications are available from the Department's Web site at www.revonue.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 do" 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.boardtlf appeal s.Slata.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 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 Decadent" (REV-1561) for an explanation of administratively correctabl. 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 opener and in the the some 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 bee... 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. 1,1992 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-15H), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.st.te.pa..s. 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 87. .000219 2008 79 .000192 2009 5% .000137 2010 4% .000110 2011-2014 5% .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.