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BUREAU OF INDTVTDUAL TAX Cal"� NOTICE OF INHERITANCE TAX
�$[/� " �� DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION }'I,(.4.� _,,. ('.*ApR1�k�)EMENT, ALLOWANCE OR DISALLOWANCE _____
PD BOX 280601 t't�!L1) ,_,-OF�'DdUCT IONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP L12-13)
HARRISBURG PA 17128-0601 � ����
JOINTLY HELD OR TRUST ASSETS
DATE 05-12-2014
ESTATE OF CRUM ELIZABETH I
DATE OF DEATH 01-30-2014
FILE NUMBER 21 14-0145
COUNTY CUMBERLAND
SSN/DC
** DEBORAH E STAN In� pit!'1`� ACN 14115216
609 W PINE ST V APPEAL BY DATE:07-11-2014
MT HOLLY SPGS PA 17065-1117 :, (See reverse side under Objections)
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
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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: 05-12-2014
ESTATE OF:CRUM ELIZABETH I DATE OF DEATH:01-30-2014 COUNTY:CUMBERLAND
FILE NO. : 21 14-0145 S.S/D.C. NO. : 182-01-1131 ACN: 14115216
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: FARMERS & MERCHANTS TRUST CO ACCOUNT NO. : 3303845
TYPE OF ACCOUNT: C )SAVINGS 00 CHECKING ( )TRUST C )TIME CERTIFICATE
DATE ESTABLISHED 08-17-2013
Account Balance 789.64 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 1 ,000 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 789.64 UPPER PORTION OF THIS NOTICE
Debts and Deductions • 00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 789.64 REGISTER OF WILLS AT THE
Tax Rate v •045 ABOVE ADDRESS. MAKE CHECK
Tax Due 35.53 OR MONEY ORDER PAYABLE TO:
"REGISTER OF WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
PAYMENT MUST BE MADE BY 10-31-2014*. TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE 35.53
INTEREST AND PEN. .00
TOTAL DUE 35.53,{(`�yf+�1'-'y
+ IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. * 1t \ }
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 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 w..revogu..st.te.P...s, 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 aPPraismentr 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 -day as ea filing a pretest online at
In order aeaelectronic ro es or before the you my 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 and a written Protest to PA Department of Revenue,
Board of Appeals, PO Be. determined Harrisburg, PA 17128-1021. Petitions may not be faxed; or
B) Elect to have the matter Bete rminetl at the audit of the personal representative account; or
AUXIN- 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 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 ass.ss?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 tax and interest
that has been assessed as indicated on this notice.
INTEREST: Interest is charged beginning with first day of delinquency or nine months and one day
from the date of death to the date of payment. Taxes which became delinquent before Jan. 1. 1902,
bear interest at the rate of six percent Per annum calculated at a daily rate of 0.006164.
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.revanue.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 8Y .000219 2008 7Y. .000192 2009 58 .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 date of the assessment. If payment is made after the interest computation date shownon the
notice, additional interest must be calculated.