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Home My WebLink About10-31-05 ~ ~ rl ..J r-. rr~J rl ~ I t1. 0., fl'l if! l,J tt 8 :J co. ('-j Vi ~ H it: U II r'I "" 4;( a1 I f'~ .... .~ ~ i j .'" ""- ~oo "*!: ~.~< ~"o.. < ~ . ~CIl ="" ~ ....-f3l ~OS ..;:Q 8 ""r-- ::g",co ~ 1: -j 5r- l1 C) ~);=~-~ CO ,~ <.j.1." ') \~ .~ - i ,J. r;::y ::J ')Q " (-.0\ ~..T' rU ~?-J ~......w.-_ r<) - (J I::::- .......... " .' I-',C':)U I) 9 \ ~'j l ~ :~ : "~: _': \} ~GGI 1"./ 1~!'I l\t (~ fl) '1'" () !'.. .:...., .. , i I ,f 3'"' .........,...."'....~~,_._....-"------..,,_...'-.""..-.-..__...".~~-.;'~..;- BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE .., r-,rrl!ffU:(CE llF INHERITANCE TAX rY: ('r~~~['~frPRAltSEMENl', ALLOWANCE OR DISALLOWANCE ... , .' '. '6F" DEDUCIIllNS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS f),1 prl \~ \5 '..' \ , :'''~ DATE 09-13-2005 ESTATE OF HESS G NOR H DATE OF DEATH 04-29-2005 FILE NUMBER 21 05-0686 COUNTY CUMBERLAND SSN/DC 195-20-6762 ACN 05133668 APPEAL DATE: 11-12-2005 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 MARY AVERY 6725 OLD BERWICK RD BLOOMSBURG PA 17815 CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS +-- REV=is4S-EX-AFP-loi=osi-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 09-13-2 05 ESTATE OF HESS GINOR H DATE OF DEATH 04-29-2005 COUNTY CUM ERLAND FILE NO. 21 05-0686 TAX RETURN WAS: S.S/D.C. NO. 195-20-6762 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: COLUMBIA CNTY FARMERS NATL BK ACCOUNT NO. ACN 5133668 2202418618 TYPE OF ACCOUNT: ()SAVINGS ~) CHECKING ()TRUST ()TIME CERTIFICATE DATE ESTABLISHED 10-20-2000 Account Balance 2,666.29 NOTE: TO INSURE PROPER CR~DIT TO Percent Taxable X 0.083 YOUR ACCOUNT, SUBMI THE Amount Subject to Tax 222.18 UPPER PORTION OF TH S NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMEI T TO THE Taxable Amount 222.18 REGISTER OF WILLS A THE Tax Rate X .45 ABOVE ADDRESS. MAl E CHECK Tax Due 10.00 OR MONEY ORDER PAYA LE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 08-02-2005 CD005644 .00 9.50 TOTAL TAX CREDIT 9.50 BALANCE OF TAX DUE .50 INTEREST AND PEN. .00 TOTAL DUE I .50 · IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. . ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140 J. 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 of record in the appropriate countY1 or the issuance of an Orphan.s Court citation. 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 online at www.revenue.state.oa.us. any Register of Wills or Revenue District Office, or from the Department's 24-hour answering service for forms orders: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). Any party in interest not satisfied with the appraisement, 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 filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at www.boardofappeals.state.pa.us on or before the expiration of the sixtY-day appeal period. In order for an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals website. You may also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed. B) Election to have the matter determined at the audit of the account of the personal representative. C) Appeal to the Orphans' Court. ADMIN- 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, P.O. Box 280601, HarriSburg, PA 17128-0601 Phone (717) 787-6505. See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: PENALTY: INTEREST: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 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 tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 are: Interest DailY Year Rate Factor Year i98z 2ii%" ~ 1988-1991 1983 16% .000438 1992 1984 11% .000301 1993-1994 1985 13% .000356 1995-1998 1986 10% .000274 1999 1987 9% .000247 2000 Interest Daily Interest Daily Rate Factor Year Rate Factor 1iZ :Uoii'3'Di" 2iiiii ~ .000247 9% .000247 2002 6% .000164 7% .000192 2003 5% .000137 9% .000247 2004 4% .000110 7% .000192 2005 5% .000137 8% .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE r,,-('"',:,I',';-' !Nijf-(:ci ~~ INHERITANCE TAX :..>_.'APPR~'1s'EHENT I ALLOWANCE OR DISALLOWANCE ..OF: DEDlk:TIONS, -AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS :~.- ("'\, ':...... 'f '; ~, 1eu~, '1._ "..' \ ~l ~ F" l.\ ~: \ S , ' DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN 09-13-2005 HESS 04-29-2005 21 05-0686 CUMBERLAND 195-20-6762 05133671 APPEAL DATE: 11-12-2005 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAY REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 G NOR H MARY A AVERY 6725 OLD BERWICK RD BLOOMSBURG PA 17815 CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS +-- REY=is4S-EX-AFP-loi=osi--------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 09-13-2 05 ESTATE OF HESS GINOR H DATE OF DEATH 04-29-2005 COUNTY CUM ERLAND FILE NO. 21 05-0686 TAX RETURN WAS: S.S/D.C. NO, 195-20-6762 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: COLUMBIA CNTY FARMERS NATL BK ACCOUNT NO. ACN 5133671 4000078406 TYPE OF ACCOUNT: ()SAVINGS () CHECKING ()TRUST ~ )TIME CERTIFICATE DATE ESTABLISHED 10-01-2002 Account Balance Percent Taxable X 26,300.12 0,083 I NOTE: TO INSURE PROPER CR~DIT TO YOUR ACCOUNT, SUBMI~ THE Amount Subject to Tax 2:191.59 UPPER PORTION OF TH S NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMEt T TO THE Taxable Amount 2,191.59 REGISTER OF WILLS A THE Tax Rate X .45 ABOVE ADDRESS, MA~ E CHECK Tax Due 98.62 OR MONEY ORDER PAYAE LE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 08-02-2005 CD005644 .00 93.69 PAYMENT MUST BE MADE BY 01-30-2006*. TOTAL TAX CREDIT 93.69 BALANCE OF TAX DUE 4.93 INTEREST AND PEN. .00 TOTAL DUE 4,93 . IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST, · ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J I ~ PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). 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 lIoney order payable to: REGISTER OF WILLS, AGENT. Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. 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 online at www.revenue.state.pa.us. any Register of Wills or Revenue District Office, or from the Department's 24-hour answering service for forms orders: 1-800-362-2050) services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). Any party in interest not satisfied with the appraisement, 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 filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at www.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period. In order for an electronic protest to be valid, you IIUSt receive a confirmation number and processed date froll the Board of Appeals website. You may also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed. B) Election to have the matter determined at the audit of the account of the personal representative. C) Appeal to the Orphans' Court. ADMIN- 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, P.O. Box 280601, HarriSburg, PA 17128-0601 Phone (717) 787-6505. See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: PENALTY: INTEREST: If any tax due is paid within three (3) calendar months after the decedent.s death, a five percent (5%) discount of the tax paid is allowed. The 15% tax allnesty non-participation penalty is cOllputed on the total of the tax and interest assessed, and not paid before January 18, 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 tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which will vary calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 are: Interest Daily Rate Factor ~ ':iiii'ii548 16% .000438 11% .000301 13% .000356 10% .000274 9% .000247 from Year i98z 1983 1984 1985 1986 1987 Interest Rate """'I'i% 9% n 9% n 8% Daily Factor :iiiiii3'iiT .000247 .000192 .000247 .000192 .000219 Daily Factor Interest Rate ~ 6% 5% 4% 5% Year m8-1991 1992 1993-1994 1995-1998 1999 2000 Year ZiiOi. 2002 2003 2004 2005 .000247 .000164 .000137 .000110 .000137 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE C'U'(\,"":,: "'.c:: i': ('IiOii'€E('cw INHERITANCE TAX , '-'......<Af>PR~Is:EMENr,ALLOWANCE OR DISALLOWANCE OF D~DUCTiONS,)AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS ?~:!s n .... ...., ...'....,. .~ '"" .J I . 1: IS DATE 09-13-2005 ESTATE OF HESS G NOR H DATE OF DEATH 04-29-2005 FILE NUMBER 21 05-0686 COUNTY CUMBERLAND SSN/DC 195-20-6762 ACN 05133676 APPEAL DATE: 11-12-2005 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAY ENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 r,-- MARY AVERY 6725 OLD BERWICK RD BLOOMSBURG PA 17815 " CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS +-- REY=is4S-EX-AFP-loi=osi--------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 09-13-2 05 ESTATE OF HESS GINOR H DATE OF DEATH 04-29-2005 COUNTY CUM ERLAND FILE NO. 21 05-0686 TAX RETURN WAS: S.S/D,C. NO. 195-20-6762 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: COLUMBIA CNTY FARMERS NATL BK ACCOUNT NO. ACN 5133676 5000009228 TYPE OF ACCOUNT: DATE ESTABLISHED ()SAVINGS () CHECKING ()TRUST ~ )TIME CERTIFICATE 02-26-1998 Account Balance 4,907.82 NOTE: TO INSURE PROPER CR Dn TO Percent Taxable X 0.083 YOUR ACCOUNT, SUBMI THE Amount Subject to Tax 408.97 UPPER PORTION OF TH S NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYME n TO THE Taxable Amount 408,97 REGISTER OF WILLS A THE Tax Rate X .45 ABOVE ADDRESS. MA E CHECK Tax Due 18.40 OR MONEY ORDER PAYA LE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 08-02-2005 CD005644 .00 17.46 TOTAL TAX CREDIT 17.46 BALANCE OF TAX DUE ,94 INTEREST AND PEN. ,00 TOTAL DUE .94 · IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. . ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS, J PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). 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 of record in the appropriate county, or the issuance of an Orphan's Court citation. 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 online at www.revenue.state.oa.us. any Register of Wills or Revenue District Office, or from the Department's 24-hour answering service for forms orders: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). Any party in interest not satisfied with the appraisement, 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 filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at www.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal periOd. In order for an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals website. You may also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed. B) Election to have the matter determined at the audit of the account of the personal representative. C) Appeal to the Orphans' Court. ADMIN- 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, P.O. Box 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: PENALTY: INTEREST: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (57.) discount of the tax paid is allowed. The 157. tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 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 tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (67.) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 are: Interest Daily Year Rate Factor Year 1982 "'"'2iiz- -:iiiiii54ii i9ii8-1991 1983 167. .000438 1992 1984 117. .000301 1993-1994 1985 137. .000356 1995-1998 1986 107. .000274 1999 1987 97. .000247 2000 Interest Daily Interest Daily Rate Factor Year Rate Factor -m- :omiii" 2iiiii ~ . ii'iiii247 97. .000247 2002 67. .000164 77. .000192 2003 57. .000137 97. .000247 2004 47. .000110 77. .000192 2005 57. .000137 87. .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. MARY AVERY 6725 OLD BERWICK RD BLOOMSBURG PA 17815 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Cr: ("\i~r(~ot.itf~C6" "f~HERITANCE TAX . AP~RAISEMENT..'''LtQWANCE OR DISALLOWANCE OF DUUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS r"n~ ,,\ 8", \: \ 5DATE : ,,\ ~,) i ~ i \ ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 17128-0601 ;n 09-13-2005 HESS 04-29-2005 21 05-0686 CUMBERLAND 195-20-6762 05133679 APPEAL DATE: 11-12-2005 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAY REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 G NOR H CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS +-- REY=is4S-EX-AFP-loi=osi--------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 09-13-2 05 ESTATE OF HESS GINOR H DATE OF DEATH 04-29-2005 COUNTY ERLAND FILE NO. 21 05-0686 TAX RETURN WAS: S.S/D.C. NO. 195-20-6762 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: COLUMBIA CNTY FARMERS NATL BK ACCOUNT NO, ACN 5000009231 TYPE OF ACCOUNT: ()SAVINGS () CHECKING ()TRUST ~ )TIME CERTIFICATE DATE ESTABLISHED 11-10-2000 Account Balance 29,060.12 NOTE: TO INSURE PROPER CRE DIT TO Percent Taxable X 0.083 YOUR ACCOUNT, SUBMI THE Amount Subject to Tax 2,421.58 UPPER PORTION OF TH S NOTICE Debts and Deductions - ,00 WITH YOUR TAX PAYMEt T TO THE Taxable Amount 2,421.58 REGISTER OF WILLS A THE Tax Rate X .45 ABOVE ADDRESS. MA.~ E CHECK Tax Due 108,97 OR MONEY ORDER PAYAI LE TO: "REGISTER OF WILLS, AGENT." TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 08-02-2005 CD005644 .00 103.54 PAYMENT MUST BE MADE BY 01-30-2006~. TOTAL TAX CREDIT 103.54 BALANCE OF TAX DUE 5,43 INTEREST AND PEN. .00 TOTAL DUE 5.43 · IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. . ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CRJ, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. J PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). 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 of record in the appropriate county, or the issuance of an Orphan's Court citation. 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 online at www.revenue.state.oa.us. any Register of Wills or Revenue District Office, or from the Department's 24-hour answering service for forms orders: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). Any party in interest not satisfied with the appraisement, 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 filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You may object by filing a protest online at www.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal periOd. In order for an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals website. You may also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed. B) Election to have the matter determined at the audit of the account of the personal representative. C) Appeal to the Orphans' Court. ADMIN- 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, P.O. Box 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: PENALTY: INTEREST: If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 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 tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which became delinquent on or after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 are: Interest Daily Year Rate Factor Year i98z ~:D'iiii548 rn8-1991 1983 16% .000438 1992 1984 11% .000301 1993-1994 1985 13% .000356 1995-1998 1986 10% .000274 1999 1987 9% .000247 2000 Interest Daily Interest Daily Rate Factor Year Rate Factor J:"ir :D'Oii3ii'i'" 2001 ~ . iiiiii247 9% .000247 2002 6% .000164 n .000192 2003 5% .000137 9% .000247 2004 4% .000110 n .000192 2005 5% .000137 8% .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE ....,..-.,r,- "'''-'1,'.'' r....~i~'CCI~;--\ r\~];ICEJOF INHERITANCE TAX '.':..'-;'~"RAlSEME~T. ALLOWANCE OR DISALLOWANCE . ,-. OF PEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS \: \ 5 DATE ESTATE OF DATE OF DEATH FILE NUMBER COUNTY SSN/DC ACN BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX 280601 HARRISBURG PA 171l8-0601 ...J ~ 09-13-2005 HESS 04-29-2005 21 05-0686 CUMBERLAND 195-20-6762 05133682 APPEAL DATE: 11-12-2005 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAY REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 G NOR H r;. \ MARY R AVERY 6725 OLD BERWICK RD BLOOMSBURG PA 17815 ENT TO: CUT ALONG THIS LINE --+ RETAIN LOWER PORTION FOR YOUR RECORDS +-- REY=is4S-EX-AFP-loi=osi--------------------------------------------------------- ---------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 09-13-2 D05 ESTATE OF HESS GINOR H DATE OF DEATH 04-29-2005 COUNTY CUM ERLAND FILE NO. 21 05-0686 S.S/D.C. NO. 195-20-6762 ACN ( 5133682 TAX RETURN WAS: (X) ACCEPTED AS FILED ( ) CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: COLUMBIA CNTY FARMERS NATL BK ACCOUNT NO. 5000075782 TYPE OF ACCOUNT: ( )SAVINGS ( ) CHECKING ( )TRUST ~ )TIME CERTIFICATE DATE ESTABLISHED 11-26-2001 Account Balance 9,061.37 NOTE: TO INSURE PROPER CRE DIT TO Percent Taxable X 0.083 YOUR ACCOUNT, SUBMI THE Amount Subject to Tax 755.08 UPPER PORTION OF Tn S NOTICE Debts and Deductions - .00 WITH YOUR TAX PAYMEI T TO THE Taxable Amount 755.08 REGISTER OF WILLS A THE Tax Rate X .45 ABOVE ADDRESS. MAt E CHECK Tax Due 33.98 OR MONEY ORDER PAYAI LE TO: "REGISTER OF WILLS, AGENT," TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 08-02-2005 CD005644 ,00 32.28 PAYMENT MUST BE MADE BY 01-30-2006*, TOTAL TAX CREDIT 32,28 BALANCE OF TAX DUE 1. 70 INTEREST AND PEN. .00 TOTAL DUE 1. 70 . IF PAID AFTER THIS DATE, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST, · ( IF TOTAL DUE IS LESS THAN $1, NO PAYMENT IS REQUIRED. IF TOTAL DUE IS REFLECTED AS A "CREDIT" ( CRl, YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ) PURPOSE OF NOTICE: PAYMENT: REFUND (CR): OBJECTIONS: ADMIN- ISTRATIVE CORRECTIONS: DISCOUNT: PENALTY: INTEREST: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). 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 of record in the appropriate county, or the issuance of an Orphan's Court citation. 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 online at www.revenue.state.pa.us. any Register of Wills or Revenue District Office, or from the Department's 24-hour answering service for forms orders: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). Any party in interest not satisfied with the appraisement, 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 filing one of the following: A) Protest to the PA Department of Revenue, Board of Appeals. You may Object by filing a protest online at www.boardofappeals.state.pa.us on or before the expiration of the sixty-day appeal period. In order for an electronic protest to be valid, you must receive a confirmation number and processed date from the Board of Appeals website. You may also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed. B) Election to have the .atter determined at the audit of the account of the personal representative. C) Appeal to the Orphans' Court. Factual errors discovered on this assess.ent should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601 Phone (717) 787-6505. See page 3 of the booklet "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. If any tax due is paid within three (3) calendar months after the decedent's death, a five percent (5%) discount of the tax paid is allowed. The 15% tax amnesty non-participation penalty is computed on the total of the tax and interest assessed, and not paid before January 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the sa.e manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. Interest is charged beginning with first day of delinquency, or nine (9) months and one (1) day from the date of death, to the date of payment. Taxes which became delinquent before January 1, 1982 bear interest at the rate of six (6%) percent per annum calculated at a daily rate of .000164. All taxes which beca.e delinquent on or after January 1, 1982 will bear interest at a rate which will vary from calendar year to calendar year with that rate announced by the PA Department of Revenue. The applicable interest rates for 1982 through 2005 are: Interest Daily Year Rate Factor Year i982 ~:iiiiii54ii 1988-1991 1983 16% .000438 1992 1984 11% .000301 1993-1994 1985 13% .000356 1995-1998 1986 10% .000274 1999 1987 9% .000247 2000 Interest Daily Interest Daily Rate Factor Year Rate Factor """'iiX :iiiiii3iil 2001 --w- .000247 9% .000247 2002 6% .000164 n .000192 2003 5% .000137 9% .000247 2004 4% .000110 n .000192 2005 5% .000137 8% .000219 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUKBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax becomes delinquent will reflect an interest calculation to fifteen (15) days beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES DEPT. 2B0601 HARRISBURG, PA 17128-0601 PENNSYLVANIA INHERITANCE AND ESTAT OFFICIAL RECEIPT RECEIVED FROM: AVERY MARY 6725 OLD BERWICK RD BLOOMSBURG, PA 17815 ____un fold ESTATE INFORMATION: SSN: 195-20-6762 FILE NUMBER: 2105-0686 DECEDENT NAME: HESS GINOR H DATE OF PAYMENT: 10/31/2005 POSTMARK DATE: 10/29/2005 COUNTY: CUMBERLAND DATE OF DEATH: 04/29/2005 TOTAL AMOUNT P REMARKS: CHECK# 437 SEAL INITIALS: JA RECEIVED BY: REGISTER OF WILLS I REV-1162 EX(11-96) E TAX NO. CD 006 952 ACN SSESSMENT AMOU~ JT CONTROL NUMBER -------- 05133668 I $,50 05133671 I $4.93 05133676 I $.94 05133678 I $5.43 05133682 I $1.70 I I I I AID: $13.50 GLENDA FARNER STRASBAl GH REGISTER OF WillS A