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HomeMy WebLinkAbout08-29-14 pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE Iff 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 09-01-2014 ESTATE OF MELLOTT MAXINE J DATE OF DEATH 08-26-2013 FILE NUMBER <�)'-IU X811 COUNTY 21CUMB`ERLAND SSN/DC MELVIN H MELLOTT ACN 13150821 99 VICTORY CHURCH RD APPEAL BY DATE:10-31-2014 GARDNERS PA 17324-9002 (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 '------'-___----___---------------------------------------_____________------------- 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: 09-01-2014 ESTATE OF: MELLOTT MAXINE J DATE OF DEATH:08-26-2013 COUNTY:2ICUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13150821 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: PNC BANK NA ACCOUNT NO. : 5130317471 TYPE OF ACCOUNT: ( X)SAVINGS ( ) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 03-31-1983 Account Balance 85,154. 02 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 42,577.01 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 42,577.01 REGISTER OF WILLS AT THE Tax Rate X .00 ABOVE ADDRESS. MAKE CHECK Tax Due .00 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) C= s M DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 3: C M O rn �7 D !V --i CY r � 71 M M Cn cA �50 CD 0 0 b c) �n TOTAL TAX PAYMENT 't 700 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 NDTICE: 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 an the tax return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tex" (REV-1313). Applications are available from the Department's Web site at..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, I-800-447-3020 (TT only). OBJECTIONS: AM party in interest net satisfied with the appraism.nt, 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 wvw.boardofappe.ls.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 ..mbar 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 Review Unit, PO Be. 280601, Harrisburg, PA 17128-0601 or cell (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 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 on 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 manner and in the the sane 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, 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 y.arsto year with the rate announced by the PA Department of Revenue. Rates for 1982 through 2006 can be founE 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.revenue.stat..Pa.us. The aoolicable interest rates for 2007 through 2014 are: Interest Daily Interest Daily Interest Daily ( Rata Factor Year Rat. Factor Year Rate Factor r 2007 ex .000219 2008 7X .000192 2009 5% .000137 2010 4X .000110 2011-2014 5% .000082 Interest is calculated as follows: INTEREST - BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Any ..tic. 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.