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HomeMy WebLinkAbout07-07-14 pennsylvania BUREAU OF IX DIVISION TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE SNHERITANC.E TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1848 EX APP (12-13) HARRISBURG PA 17128.0601 JOINTLY HELD OR TRUST ASSETS DATE 07-07-2014 ESTATE OF WITMER JULIE A DATE OF DEATH 07-22-2013_ FILE NUMBER ';d —ALA - 1 COUNTY CUMBERLAND SSN/DC ANDREW W WITMER ACN 13142199 1317 OLD WILLOW MILL RD APPEAL BY DATE:09-05-2014 MECHANICSBURG PA 17050-1525 (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 tr ____________________________________________________________________ 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: 07-07-2014 ESTATE OF:WITMER JULIE A DATE OF DEATH:07-22-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : 180-62-5740 ACN: 13142199 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 286771-00 TYPE OF ACCOUNT: 00 SAVINGS { } CHECKING ( )TRUST { )TIME CERTIFICATE DATE ESTABLISHED 06-07-2006 Account Balance 795.36 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 132.56 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 132.56 REGISTER OF WILLS AT THE Tax Rate Y .00 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: rte, c1 PAYMENT RECEIPT DISCOUNT C+} s AMOUNT PAID }rT1 DATE NUMBER INTEREST/PEN PAID (-} no ' r "13 .1J tv7 � � m N ` >p TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE . 00 INTEREST AND PEN. .00 TOTAL DUE 1 .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 reauireme nts of Section 2140 of the Inheritance and Estate Tax Act, Act 23 Of 2000. (72 P.S. Section 9140). PAYMENTS 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 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.reyenue.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 (TT only). OBJECTIONS: Airy party in interest not satisfied with the appraisment, allowance at 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 bm&rd*faPPe.Is.state.pa.us on or before the 66-day appeal period expires. In order for an electronic protest to be valid, you must receive a canfireatian 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 8) 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 toe 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 Tom Return far a Rosident Decodoot" (REV-1501) for an explanation of administratively came.table errors. DISCOUNT: If am tax due is Paid within three calendar months after the decadent's death, a five percent discount of the tax Paid Is allowed. PENALTY, The 15 Percent tax amnesty non-participation penalty is computed an 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 mnner and in the the some 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 nano months and one day from the data of death to the date of Payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six percent par annum calculated at a daily rate of 0.000164. All taxes which became dolinquont 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-1501), the Pennsylvania Nan-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.rovonue.st.te.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 Be .000219 2008 IN 1000192 2009 5y. .000137 2010 4% .000110 2011.2014 3X .000082 Interest is calculated as follows: INTEREST - BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Am 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 DIVISIDN APPRAISEMENT, ALLOWANCE OR DISALLOWANCE W 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 07-07-2014 ESTATE OF WITMER JULIE A DATE OF DEATH 07-22-20 3 FILE NUMBER 2,-1-14- 103) COUNTY CUMBERLAND SSN/DC NICHOLAS W WITMER ACN 13142200 501 CRISWELL DR APPEAL BY DATE:09.05-2014 BOILING SPRGS PA 17007-9699 (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 --I' 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: 07-07-2014 ESTATE OF:WITMER JULIE A DATE OF DEATH:07-22-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : 180-62-5740 ACN: 13142200 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 286771-00 TYPE OF ACCOUNT: ( X)SAVINGS C ) CHECKING C )TRUST C )TIME CERTIFICATE DATE ESTABLISHED 06-07-2006 Account Balance 795.36 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 132.56 UPPER PORTION OF THIS NOTICE Debts and Deductions - •00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 132.56 REGISTER OF WILLS AT THE Tax Rate Y .045 ABOVE ADDRESS. MAKE CHECK Tax Due 5.97 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT <+) rva DATE NUMBER INTEREST/PEN PAID (J AMOUNT PAID r 08-17-2023 WRITEOFF .00 5.97 m �_ %= rte`- J `O W N f TOTAL TAX PAYMENT -.,I 5.97'T-' BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. e IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. f1 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), PAYMEMTI Detach the top portion of this notice and submit with Your Payment to the Register of Wins 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.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 (7T only). OBJECTIONS: Am party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown an 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 amino at wuw-bg.rddgpoeals.stote ,o2_, s on or before the 60-day appeal period expires. In order For an electronic pretest to ba valid, you must receive a wnff rmmti on number and Procass¢d 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 171281021. Petitions may not be faxed; or B) Elect to have the matter determined at the audit of the personal reorosentative 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 (737) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable arrors. DISCOUNTo If am 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 I. comauted an the total of the tax and interest assesmd 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 tax and interest that has been assessed as indicated on this notice. INTER£STe 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. Texas which became delinquent before Jan. 1. 1982, bear interest at. the rate of six percent Par annum calculated at a daily rate of 0.000164. All taxes which beca.o 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 far 1982 through 2006 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-)736) or on the Department of Revenue Web site ww.r.yenuo.stato,oa.us. The applicable Sntare st rates for 2007 through 2014 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor YYar Rate Factor 2007 at .000219 2008 7% .000192 2009 5% .000137 2DiD on .000110 2011-2014 SX 400082 Interest is calculated as fellows, INTEREST - BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Am notice Issued after the tax becomes delinquent .111 reflect an interest calculation to 15 days beyond the date of the assessment. If payment is made after the interest computation date shpwnon 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 Z7 PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 a AFP (12-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 07-07-2014 ESTATE OF WITMER JULIE A DATE OF DEATH 07-22- 013 FILE NUMBER at.-ILA•^65 COUNTY CUMBERLAND SSN/DC ANDREW W WITMER ACN 13142201 1317 OLD WILLOW MILL RD APPEAL BY DATE:09-05-2014 MECHANICSBURG PA 17050-1525 (See reverse side underObjeclions) 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 -----_--_-__'_______________________________________________________ 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: 07-07-2014 ESTATE OF:WITMER JULIE A DATE OF DEATH:07-22-2013 COUNTY:CUMBERLAND FILE NO. % S.S/D,C. NO. : 180-62-5740 ACN: 13142201 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 286771-41 TYPE OF ACCOUNT: ( )SAVINGS ( ) CHECKING ( )TRUST ( X)TIME CERTIFICATE DATE ESTABLISHED 05-02-2009 Account Balance 912.43 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 152.07 UPPER PORTION OF THIS NOTICE Debts and Deductions - •00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 152.07 REGISTER OF WILLS AT THE Tax Rate v .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 (-) 3 a 4•�� N 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. 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 i. 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 wvw.raven.e.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 spacial hearing and/or speaking needs: 1-800-447.3020 (TT only). OBJECTIONS: Arai 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 b.ardofaPgo.I..stata.Pa.us on or before the 60-day appeal period espires. In order for an electronic Protest to be valid. you must receive a confirmation number and processed date fro. the Board of Appeals Web site. You may also send a written protest to PA Department of Revenue. Beard 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. ISTRATIV£ 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 pr call (717) 787.6505. Ste Paean of '-Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) far an explanation of administratively correctable errors. DISCOUNT: If am 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 amn.5ty n.n-participation penalty is computed e0 the total of the tax and interest assesmd 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 canner and in the the same time period as you would appeal the tax end interest that has been assessed as indicated on this notice. INTEREST: Interest is cBarged 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, boar 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-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revon...st.to.pa..s. The applicable interest rates for 2007 through 2014 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rata Factor 2007 8% .000219 2008 7x .000192 2009 5% .000137 2010 4X 1000110 2011.2014 By .000082 Interest is calculated as follow. INTEREST - BALANCE OF TAX UNPAID % NUMBER OF DAYS DELINQUENT % DAILY INTEREST FACTOR Airy 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 shwnon the notice, additional interest must be calculated. pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT Of REVENUE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP C12-13) HARRISBURG PA 17128.0601 JOINTLY HELD OR TRUST ASSETS DATE 07-07-2014 ESTATE OF WITMER JULIE A DATE OF DEATH 07-22-2013 FILE NUMBER C'�i -Il.4-6-j) COUNTY CUMBERLAND SSN/DC NICHOLAS W WITMER ACN 13142202 501 CRISWELL DR APPEAL BY DATE:09-05-2014 BOILING SPRGS PA 17007-9699 (See reverse side underObjecdnns) 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 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: 07-07-2014 ESTATE OF:WITMER JULIE A DATE OF DEATH:07-22-2013 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : 180-62-5740 ACN: 13142202 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 286771-41 TYPE OF ACCOUNT: ( )SAVINGS C ) CHECKING C )TRUST ( X)TIME CERTIFICATE DATE ESTABLISHED 05-02-2009 Account Balance 912.43 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 152.07 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 152.07 REGISTER OF WILLS AT THE Tax Rate v .045 ABOVE ADDRESS. MAKE CHECK Tax Due 6.84 OR MONEY ORDER PAYAE TO: "REGISTER 62d3ILLS, ,AGENTn'�^ " TAX CREDITS: Fn` PAYMENT RECEIPT DISCOUNT L+) Z C- DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID ;fir 08-17-2013 WRITEOFF .00 6.84 C3 v o TOTAL TAX PAYMENT 6.84 BALANCE OF TAX DUE .DO 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 NDTICE: To fulfill the requi rem ants 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 cauntY 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-BOD-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 www.boardofayoeal..stat..P..u. 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 17128-8601 or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) far an exP1...tion 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 a...sty non-Participation Penalty is computed an 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 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 calculated at a daily rate of 0.000164. All taxes which became delinquent on or after Jan. 1,1982 will bear inter.st at a rata 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.reyonue.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 7% 1000192 2009 58 .000137 2010 4Y, .000110 20II.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 f beyond the date of the assessment. If Payment is made after the interest computation date shownon the notice, additional interest must be calculated.