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HomeMy WebLinkAbout09-24-14 pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP (12-13) HARRISBURG PA 17128.0601 JOINTLY HELD OR TRUST ASSETS DATE 09-22-2014 ESTATE OF CRISAFULLI PHILIP DATE OF DEATH 08-03-2012 FILE NUMBER COUNTY CUMBERLAND SSN/DC JEAN S CRISAFULLI . ACN 13156594 7 MEADOWOOD PL APPEAL BY DATE:li-21-2014 BOILING SPRINGS PA 17DO7-9449 (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 "a` 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: 09-22-2014 ESTATE OF:CRISAFULLI PHILIP DATE OF DEATH:08-03-2012 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13156594 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: WELLS FARGO ACCOUNT NO. : 001010058870967 TYPE OF ACCOUNT: ( ))SAVINGS C ) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 10-22-2002 Account Balance 20,117. 19 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 31352.93 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 3,352.93 REGISTER OF WILLSAT THE Tax Rate v . 15 ABOVE ADRSESS. MU EE CHEG-(4 Tax Due 502.94 OR MONEYS0RftfR PAYA,�^�BLelTq "REGISTER"Oig WILD AGNP TAX CREDITS: Fn u3 t- IV PAYMENT RECEIPT DISCOUNT (+) AMOUNT PALO ^- rri -G Q DATE NUMBER INTEREST/PEN PAIp (-) co CJ I y cn Cn C3 INTEREST IS CHARGED THROUGH 09-30-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE1 502.94 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 21.24 TOTAL DUE 524.18 * 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. Amy 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). PAYMENTt 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 lion in the appropriate county or the issuance of in Orphan's Court citation. REFUND (CR)t 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.rove rue.state.Pa.u% any Register of Wills or Revenue District Office or from the Department's 24-hour answering servieet I-800-362-2050; services for taxpayers with special hearing and/or speaking needs: I-800.447.3020 (TT only). OBJECTIONS: Any party in interest not 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 www.boa rtlofappeals.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, 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 260601, Harrisburg, PA 17128-0601 or call (717) 787.6505. Sae Papa 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 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 asseswd and not Paid before Jan. I8 1996, the first day after the end of the tax amnesty period. This non-partic8:ation Penalty is appealable in the same Penner 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 interest at a rata which varies from year to Year with the rate announced by thank 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.revenue.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 By .000219 2008 7Y. .000192 2009 5% .000137 2010 4% .000110 2011-2014 3Y. .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 t015 days beyond the data of the assessment. If payment is made after the interest cemputati.n date shawnon 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 PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 IX AFP (12-133 HARRISBURG PA 17128-0601 ,JOINTLY HELD OR TRUST ASSETS DATE 09-22-2014 ESTATE OF CRISAFULLI PHILIP DATE OF DEATH 08-03-2012 FILE NUMBER -2..1-1 L} -ql COUNTY CUMBERLAND SSN/DC DIANA L MOSCATO ACN 13156595 7 MEADOWOOD PL APPEAL BY DATE:11-21-2014 BOILING SPRINGS PA 17007-9449 (See reverse side under Objections) Amount Remitted— i� MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS I COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS +— -^------'--'---'--'---'-------------------------------------------------------------------- REV-1546 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: 09-22-2014 ESTATE OF:CRISAFULLI PHILIP DATE OF DEATH:08-03-2012 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13156595 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: WELLS FARGO ACCOUNT NO. : 001010058870967 TYPE OF ACCOUNT: ( X)SAVINGS C ) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 10-22-2002 Account Balance 20,117.19 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable XX 0. 166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 3,352.93 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 3,352.93 REGISTER OF WILLS AT THE Tax Rate X .15 ABOVE ADDRE". MAKE,IG Tax Due 502.94 OR MONEY ORCRCPAYABff T I ITT "REGISTER OEOW:DLLS, j4ENTV"o TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) M TV PI rrJ DATE NUMBER INTEREST/PEN PAI➢ (-) AMOUNT PAZp X1 sb (17 w O t INTEREST IS CHARGED THROUGH 09-30-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE1 502.94 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 21 .24 TOTAL DUE 524.18 6 IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. x 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 tap 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 far Refund of Pennsylvania IMoritance 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 sarvice: I-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 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.board.fappeal...tate.po.us on or before the 60-day appeal period expires. In order for an electronic protest to be valid, you most 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, PD Box 281821, Harrisburg, PA 17128-1D21. 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 call (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 is Paid within three calendar months after the decedent's death, a five Percent discount of the tax Paid is allowed. PENALTY, The 1.5 percent tax amnesty non-Participatian penalty is computed on the total of the tax and interest assessed and net Paid before Jan. 38, 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 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 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-15013, the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.pa.ua. The applicable interest rates for 2007 through 2914 are: Interest Daily Interest Daily Interest Daily year Rate Factor year Rate Factor Year Rate Factor 2007 8% .000219 2008 7Y. .000192 2009 5Y. .000137 2010 4'/. .000110 2011-2014 3Y. .060082 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 I5 days beyond the data of the assessment. If payment is made after the interest computation date anownon the notice, additional interest most be calculated. pennsylvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE PO BOX 280601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP 112-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 09-22-2014 ESTATE OF CRISAFULLI PHILIP DATE OF DEATH 08-03-2t012 FILE NUMBER 2.1-1+rilq COUNTY CUMBERLAND SSN/DC JEAN S CRISAFULLI ACN 13156596 7 MEADOWOOD PL APPEAL BY DATE:11-21-2014 BOILING SPRINGS PA 17007-9449 (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 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: 09-22.2014 ESTATE OF:CRISAFULLI PHILIP DATE OF DEATH:08-03-2012 COUNTY:CUMBERLAND FILE NO. : S-S/D.C. NO. : ACN: 13156596 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: WELLS FARGO ACCOUNT NO. : 001000820314933 TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING C )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 05-01-1983 Account Balance 13,631 .04 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 2,271 .89 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 2,271.89 REGISTER AF WILLS W THE Tax Rate X . 15 ABOVE AD08ESS. MA#E Caggg Tax Due 340.78 OR MONEY At'MR PAYXZLEq'� "REGISTER-nd,V6LL3'P AGEN-c-S" TAX CREDITS: ?) >;,. r I") --4 CD M7 P r, "I PAYMENT RECEIPT DISCOUNT DATE NUMBER INTEREST/PEN PAID 1-) AMOUNT PAID i F M INTEREST IS CHARGED THROUGH 09-30-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 340.78 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 14.39 TOTAL DUE 355. 17 i x 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 rewire.a.ts 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 Wigs Printed on the reverse side. Make check or money order payable toz 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.stata.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 ob}ect 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.boardofapoeals.state.pa-us on or before the 60-day appeal varied 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. ISTRATTVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenuer Bureau of Individual Taxes, ATTM: Post Assessment Review Unit, PO Box 280601, Harrisburg, PA 17128-0601 or call (717) 781-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decadent' (RFV-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' 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 same time Period as yen wugid appeal the taxand interest that has been assessed as indicated an 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 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 wvw.revenua.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 8% .000219 2008 79 .060192 2009 SY. .006137 ?via 4Y, .000110 2011-2014 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 beyond the data of the assessment. If payment is made after the interest computation data showrvon 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 PD BOX 200601 OF DEDUCTIONS, AND ASSESSMENT OF TAX ON REV-1548 EX AFP (12-13) HARRISBURG PA 17128-0601 JOINTLY HELD OR TRUST ASSETS DATE 09-22-2014 ESTATE OF CRISAFULLI PHILIP DATE OF DEATH 08-0``3--i2012 FILE NUMBER 2-1-lLf-A((cl COUNTY CUMBERLAND SSN/DC DIANA L MOSCATO ACN 13156597 7 MEADOWOOD PL APPEAL BY DATE:11-21-2014 BOILING SPRINGS PA 17007-9449 (See reverse side runder Objections) Amount Remitted ( MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS I COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS t� 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: 09-22-2014 ESTATE OF: CRISAFULLI PHILIP DATE OF DEATH:08-03-2012 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 13156597 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: WELLS FARGO ACCOUNT NO. : 001000820314933 TYPE OF ACCOUNT: ( )SAVINGS ( X) CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 05-01-1983 Account Balance 13,631 .04 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.166 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 2,271.89 UPPER PORTION OF THIS NOTICE Debts and Deductions - .00 - WITH YOUR TAX PAYMENT TO THE Taxable Amount 2,271 .89 REGISTER..,OF WILL�(T THE Tax Rate v . 15 ABOVE AD$R6SS. 1ME Me-1K Tax Due 340.78 OR MONE)gdf )ER PAYABLE fq: TAX CREDITS: "REGISTRRI r4f IL Lam, AG RM. " fV - PAYMENT RECEIPT DISCOUNT (+) m CD DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID Q ITT til Ct) O INTEREST IS CHARGED THROUGH 09-30-2014 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 340.78 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 14.39 TOTAL DUE 355.17 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). PAYNENT: 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 wew.reyenue.state.Pa.u3, 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: Am Party in interest not satisfied with the app,aism.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 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.ardafaPpe.Is.stata.,.,.s on or before the 60-day appeal period expires. In order for an electronic Protest to be valid, You must receive a confirmation nape., 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 foxed; or B) Elect to have the matter determined at the audit of the personal representative account; or ADNIN- 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, PD Box 280601, Harrisburg, PA 17128-0601 or call (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 is paid within three calendar months after the decedent's death, a five percent discount of the tax Paid Is allowod. PENALTY: The 15 Percent tax'amnesty non-participation penalty is computed ou the total of the tax and interest asse.md 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 a5 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 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 (RFV-1501), the Pennsylvania Non-Resident Instruction Booklet (REV-1736) or an the Department of Revenue Web site wew.revenue.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 By .00021.9 2008 7Y. .000192 2009 5'/, .000167 2010 4Y, .000110 2011-2014 3Y .000082 Interest is calculated as follows: INTEREST - BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINOUENT X DAILY INTEREST FACTOR Any 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.