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HomeMy WebLinkAbout03-10-15 (2) pennsytvania BUREAU OF INDIVIDUAL TAXES NOTICE OF INHERITANCE TAX DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION APPRAISEMENT, ALLOWANCE OR DISALLOWANCE ib- PO BOX 280601 IfE&JCTiO-NC,7AND ASSESSMENT OF TAX ON REV-1548 EX AFP (11-14) HARRISBURG PA 17128-0601 JOINTLY MELD OR TRUST ASSETS DATE 03-09-2015 ESTATE OF BAER HAROLD R DATE OF DEATH 03-12-2014 FILE NUMBER e -[I Q3- COUNTY CUMBERLAND SSN/DC LINDA L STILL ACN 14119091 37 N EAST ST APPEAL BY DATE:05-08-2015 CARLISLE PA 17013-2504 (See reverse side under Objections) Amount Remitted F MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17015 CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS -------------------------------------------------------------------- REV-1548 fX AFP CI1-14) NOTICE OF INHERITANCE TAX APPRAISEMENTt ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE: 03-09-2015 ESTATE OF: BAER HAROLD R DATE OF DEATH:03-12-2014 COUNTY:CUMBERLAND FILE NO. : S.S/D.C. NO. : ACN: 14119091 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: FULTON BANK NA ACCOUNT NO. : 1600-11565 TYPE OF ACCOUNT: ( )SAVINGS ( )0 CHECKING ( )TRUST ( )TIME CERTIFICATE DATE ESTABLISHED 05-01-1973 Account Balance 2,570. 18 NOTE: TO ENSURE PROPER CREDIT TO Percent Taxable X 0.500 YOUR ACCOUNT, SUBMIT THE Amount Subject to Tax 1 ,285.09 UPPER PORTION OF THIS NOTICE Debts and Deductions .00 WITH YOUR TAX PAYMENT TO THE Taxable Amount 1,285.09 REGISTER OF WILLS AT THE Tax Rate x .045 ABOVE ADDRESS. MAKE CHECK Tax Due 57.83 OR MONEY ORDER PAYABLE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) INTEREST IS CHARGED THROUGH 03-17-2015 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 57.83 REVERSE SIDE OF THIS FORM INTEREST AND PEN. .45 TOTAL DUE 58.28 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. PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills indicated on the front of the notice.Make check or money order payable to:Register of Wills,Agent. REFUND(CR): A refund of a tax credit 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 at mmnuspyenue.pa.aoy or by calling 1-800-362-2050. Services for taxpayers with special hearing and/or speaking needs are available at 1-800-447-3020. Please allow four to six weeks from the date a refund was granted to receive the check. OBJECTIONS: Any party of interest not satisfied with the appraisment,allowance or disallowance of deductions,or assessment of tax as shown on this notice may object within 60 days of the date of receipt of this notice by: 1.Filing an appeal online at www.boardofappeals.state.pa.us on or before the appeal date identified on the front of this notice or sending a written protest to: PA Department of Revenue Board of Appeals PO BOX 281021 Harrisburg PA 17128-1021 2.Having the matter determined at audit of the account of the personal representative;or 3.Appealing to the Orphans'Court. ADMINISTRATIVE Errors discovered on this assessment should be addressed in writing to: CORRECTIONS: PA Department of Revenue Bureau of Individual Taxes Post Assessment Review Unit PO BOX 280601 Harrisburg PA 17128-0601 See instructions for Inheritance Tax Return for a Resident Decedent for details on an administrative correction. DISCOUNT: If any tax due is paid within three months after the decedent's death,a 5 percent discount of the tax paid is allowable. INTEREST: Interest is charged beginning nine months and one day from date of death,to the date of payment. An interest calculator is available at www.dorpservices.state.pa.us. Annual interest rates can be found on form REV-1611. 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 calculation date shown on the notice,additional interest must be calculated.