HomeMy WebLinkAbout08-29-14 NOTICE OF INHERITANCE TAX pennsylvania
BUREAU OF INDIVIDUAL TAXES DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE To
PO BOX 288601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP (12-13)
HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS
DATE 09-01-2014
ESTATE OF MARTINEZ ROSITA
DATE OF DEATH 909-10-2013
FILE N
COUNTYUMBER 21�UMBER�L NO
SSN/DC
* ARACELI LLANTIN ACN 13150619
329 INDIAN CREEK DR APPEAL BY DATE:10-31-2014
MECHANICSBURG PA 17050-2529 (See reverse side under Objections)
Amount Remitted E ---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 4--
---___----'------- --------------------------------
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: 09-01-2014
ESTATE OF: MARTINEZ ROSITA DATE OF DEATH:09-10-2013 COUNTY:2ICUMBERLAND
FILE NO. : S.S/D.C. NO. : ACN: 13150619
TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED
JOINT OR TRUST ASSET INFORMATION
FINANCIAL INSTITUTION: MEMBERS 1ST FCU ACCOUNT NO. : 513964-00
TYPE OF ACCOUNT: ( X)SAVINGS ( ) CHECKING ( )TRUST ( )TIME CERTIFICATE
DATE ESTABLISHED 07-03-2013
Account Balance .00 NOTE: TO ENSURE PROPER CREDIT TO
Percent Taxable X 1.000 YOUR ACCOUNT, SUBMIT THE
Amount Subject to Tax .00 UPPER PORTION OF THIS NOTICE
Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE
Taxable Amount .00 REGISTER OF WILLS AT THE
Tax Rate x .045 ABOVE ADDRESS. AAKEmCg
Tax Due . 00 OR MON5 ®RDER Pt6YA1v �O:';
"REGISIa -O-ODF WI g-S, ?;G T."
TAX CREDITS: ET1 z C> „4 p
ry ITI m
PAYMENT RECEIPT DISCOUNT (+) F-- w I CD ..O O
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 7 N
O C)
C? n C, -^J `T1 -n 1
cD c — Cl)
r+ r- M
C a to 9
s
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 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 duo 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 an the tax return, may be requested by completing an
-Application far Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available from
the Department's Web site at www.revenue.state.me.us, any Register of Wills or Revenue District Office or from the
Department's 24-hour answering service: 1-000-362-2050; services for taxpayers with special hearing and/or
speaking noods: 1-800.447-3020 (TT only).
OBJECTIONS, Any Party in interest not satisfied with the appraismant, allowance or disallowance of deductions or assessment of tax
(including discount or interest) as shown on this notice may obJoct 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 boordofaPPe8Is,st.ta.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 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 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 Revlaw Unit, PO Box 280601. Harrisburg, PA 17128-0601
or call (7173 787-6505. Soo Page 4 of °Instructions for Inheritance Tax Return far 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 Percent tax amnesty non-Participation penalty is computed on the total of the tax and interest assesmd and not
f " paid before Jan. I8. 1996, the first day after the end of the tax amnesty Period. This non-Participation
penalty is appealable in the same mannor and in the the same time Period as you would appeal the taxand interest
that has boon assessed as indicated on this notice.
f.•
INTERESTr 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,
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. 1982 will bear interest at a rate which "rime from
S year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 2006 can be
f found$n-the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-Resident Instruction
C, -Bookle t (REV-1756) or on the Department of Revenue Web site www.r.venuo.st6te.pa.us.
;r 'The ap/pllocale interest rates far 2007 through 2014 ares
Interest Daily Interest Daily Interest Daily
Year Rate Factor year Rate Factor year Rata Factor
2007 BX .000219 2008 7X .000192 2009 5% .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
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 date shwnon the
notice, additional interest must by calculated.