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BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX 117DEPARTMENT OF REVENUE
INHERITANCE TAX ❑IVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
PO BOX 28060I OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-13)
HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS
DATE 06-16-2014
ESTATE OF BUCKBEE JR ROBERT B
DATE OF DEATH 01-18-2014
FILE NUMBER 21 14-0202
COUNTY CUMBERLAND
SSN/DC
BRENDA S MAUS ACN 14126230
210 E WALNUT ST APPEAL BY DATE:08-15-2014
SHIREMANSTOWN PA 17011-6767 (See reverse side under Objections)
Amount Remitted '1
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 C12-13)
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF
DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS
DATE: 06-16-2014
ESTATE OF: BUCKBEE JR ROBERT B DATE OF DEATH:01-18-2014 COUNTY:CUMBERLAND
FILE NO. : 21 14-0202 S.S/D.C. NO. : ACN: 14126230
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 157893-11
TYPE OF ACCOUNT: C )SAVINGS 00 CHECKING C )TRUST ( )TIME CERTIFICATE
DATE ESTABLISHED 04-28-2010
Account Balance 35,996,74 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax 17,998.37 UPPER PORTION OF THIS NOTICE
Debts and Deductions - . 00 WITH YOUR TAX PAY §NT TO THE
Taxable Amount 17,998.37 REGISTERc-9F WILLSaT T�E:z
s
Tax Rate x .15 ABOVE AD6RESS. MAKE OH,E4
Tax Due 2,699.76 OR MONEYI.'OR R PAd"BLOT61?
^REGISTER-;OF 95 LL� AGES,N;Ti."
TAX CREDITS: , rTI
PAYMENT RECEIPT DISCOUNT C+) v) '� CS? )
DATE NUMBER INTEREST/PEN PAID I-) AMOUNT PAID <?
05-19-2014 CDO19180 .00 2,699.762 '2 -n
N
rn
TOTAL TAX PAYMENT 2,699.76
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" ICR), 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 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 spacial hearing and/or
Speaking needs: I-B00-447-3020 (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-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 1.7128-1021. 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 all (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 1s 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 on the total of the tax and interest assasa d and not
Paid before Jan. 18,1996, the first day after the and of the tax amnesty pe riotl. 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,
beer interest at the rate of six percent per annum calculated at a daily rate of 0.000164.
Ail taxes which became delinquent on pr after Jan. 1. 19B2 will boar 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-1541), the Pennsylvania Nan-Resident Instruction
Booklet (REV-1136) or on the Department of Revenue Web site www.rgver.o.state.p..u.,
The applicable interest rates for 2007 through 2014 ere:
Interest Daily Interest Daily Interest Daily
Year Rate Factor Year Rata Factor Year Rate Factor
2007 BS .000219 2008 7X .000192 2009 5% .000137
2010 47 ,000110 2011-2014 3% .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 to15 days
beyond the data of the assessment. If payment is made after the interest computation data shownon the
Y notice, additional interest must be calculated.