HomeMy WebLinkAbout04-21-14 Pennsylvania
BUREAU OF TX DIVISION TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE Uf
PO BOX 290601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP C12-13)
HARRISBURG PA 17129.0601 JOINTLY HELD OR TRUST ASSETS
DATE 04-21-2014
ESTATE OF LEITZEL BETTY L
DATE OF DEATH 01-15-2014
FILE NUMBER 21 14-0144
COUNTY CUMBERLAND
SSN/DC
BRENDA J KIMMEL ACN 14204917
6 MAYBERRY LN APPEAL BY DATE:06-20-2014
MECHANICSBURG PA 17050-2762 (See reverse side underObjecdons)
Amount Remitted r----- —�
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-
____________________________________________________________________
REV-I548 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: 04-21-2014
ESTATE OF:LEITZEL BETTY L DATE OF DEATH:01-15-2014 COUNTY:CUMBERLAND
FILE NO. : 21 14-0144 S.S/D.C. NO. : 201-16-4967 ACN: 14104917
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: CENTRIC BANK ACCOUNT NO. : 1097732
TYPE OF ACCOUNT: ( )SAYINGS ( )0 CHECKING ( )TRUST ( )TIME CERTIFICATE
DATE ESTABLISHED 09-18-2003
Account Balance 3,759. 14 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.083 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 313.25 UPPER PORTION OF THIS NOTICE
Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount 313.25 REGISTER OF WILLS AT THE
Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK
Tax Due 14.10 OR MONEY ORDER PAYABLE TO:
"REGISTER OF -WILLS, AGENT."
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+3 n .Z1 rn
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID C
O
03-25-2014 CD018938 .71 13.40 rn C->
r IV m m
t— 71 N' -a C)
Ta �)
C7 . ,; c, Cx
-n -n
c7
a
r-
TOTAL TAX PAYMEN;P' 14.'13.
BALANCE OF TAX DUE . BICR
INTEREST AND PEN. .00
TOTAL DUE .01CR
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,
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 2600. (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 I"-- (REV-1313). Applications are available from
the Department's Web site at wv,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
by:
A) Protest to the PA Department of Revenue, Board of Appeals by filing a protest online at
. bo.rd.foppeals.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, Narrisburg, 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 toy 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 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 an this notice.
INTEREST: Interest is changed 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
fuuni in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction
Sogkiet (REV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us.
The applicable interest rates for 2001 through 2014 are:
_ Interest Daily Interest Daily Interest Daily
Year Rate Factor VLe_ar Rate Factor Year Rate Factor
<. 2007: 8'/. .000219 2008 7•. .000192 2009 5Y. .000137
2010 4%.. .000110 2011.2014 BY .000082
Interest is calculated as follows:
INTEREST . BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X WILY INTEREST FACTOR
Am notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days
beyond the data of the assessment. It payment is made after the interest computation data shownon the
notice, additional interest must be calculated.