HomeMy WebLinkAbout05-09-96
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
INHERITANCE TAX
NOTICE OF ASSESSMENT OF AMNESTY
NON-PARTICIPATION PENALTY AND
STATEMENT OF ACCOUNT
L
BUREAU OF INDIVIDUAL TAXES
INHERITANCE TAX DIVISION
DEPT. 280601
HARRISBURG, PA 17128-0601
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MCCREA AND DAVIS
24 W KING ST
SHIPPENSBURG
DATE
ESTATE OF
DATE OF DEATH
FILE NUMBER
COUNTY
ACN
05-13-96
MEANS
10-01-78
21 78-0586
CUMBERLAND
101
EVA
M
Amount Remitted
17257
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
CUMBERLAND CO COURT HOUSE
CARLISLE, PA 17013
NOTE: To insure proper credit to your account, submit the upper portion of this form with your tax payment.
CUT ALONG THIS LINE ~ RETAIN LOWER PORTION FOR YOUR RECORDS ~
REV: 1 &07Atr-EX-A,:P-C-04:9&j'----...-i NHERiTANcE--TAx-sT'A-fEM ENT-O-,:-A"ccouiff--.ii.--------------- - - - - --
ESTATE OF MEANS EVA M FILE NO. 21 78-0586 ACN 101 DATE 05-13-96
THIS STATEMENT IS PROVIDED TO ADVISE OF THE CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. SHOWN BELOW
IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE,
A PROJECTED INTEREST FIGURE.
DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 05-05-86
PRINCIPAL TAX DUE:
3,551.64
PAYMENTS (TAX CREDITS):
PAYMENT
DATE
12-29-78
01-18-96
RECEIPT
NUMBER
XC063726
AMNP PEN
DISCOUNT (+)
INTEREST (-)
173 . 39
25.01-
AMOUNT PAID
3,294.54
.00
NOTE: THE IS/. AMNESTY NON-PARTICIPATION PENALTY IS COMPUTED AGAINST THE LIABILITY
NOT PAID BEFORE JANUARY 18, 1996, THE FIRST DAY AFTER THE END OF THE TAX
AMNESTY PERIOD.
THIS NOTICE IS TO ADVISE YOU OF THE ASSESSMENT OF THE NON-PARTICIPATION
PENALTY. THIS NON-PARTICIPATION PENALTY IS APPEALABLE IN THE SAME MANNER AND
IN THE SAME TIME PERIOD AS YOU WOULD APPEAL THE ABOVE REFERENCED LIABILITY.
PLEASE NOTE THAT THIS NOTICE DOES NOT EXTEND THE TIME PERIOD FOR THE APPEAL
OF ANY LIABILITY OTHER THAN THE NON-PARTICIPATION PENALTY.
INTEREST IS CHARGED FROM 07-02-79 TO 05-21-96
AT THE RATES APPLICABLE AS OUTLINED ON THE
REVERSE SIDE OF THIS FORM.*
TOTAL TAX CREDIT
3,467.93
BALANCE OF TAX DUE
83.71
AMNESTY NON-PARTICIPATION PENALTY HAS BEEN ASSESSED
INTEREST AND PEN.
109.70
* IF PAID AFTER THIS DATE, SEE REVERSE
SIDE FOR CALCULATION OF ADDITIONAL INTEREST.
TOTAL DUE
193.41
( 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. )
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PAYMENT:
Detach the top portion of this Notice and submit with your payment made payable to the name and address
printed on the reverse side.
If RESIDENT DECEDENT make check or money order payable to: REGISTER OF WILLS, AGENT.
I f NON-RESIDENT DECEDENT make check or money order payable to: COMMONWEALTH OF PENNSYLVANIA,
All payments received shall be applied first to any interest which may be due with any remainder applied to the tax.
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 at
the Dffice of the Register of Wills, any of the 23 Revenue District Offices or from the Department's 24-hour
answering service numbers for forms ordering: In PennSYlvania 1-800-362-2050, outside Pennsylvania
and within local Harrisburg area (717) 78778094, TDD* (717) 772-2252 (Hearing Impaired only).
REPLY TO:
Questions regarding errors contained on this notice should be addressed to: PA Department of Revenue, Bureau
of Individual Taxes, ATTN: Post Assessment Review Unit, Dept. 280601, HarriSburg, PA 17128-0601, phone
(717) 787-6505.
DISCOUNT:
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.
PENALTY:
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.
INTEREST:
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 and 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 1996 are:
Year
Interest Rate
DailY Interest Factor
Year
Interest Rate
DailY Interest Factor
1982 20% .000548 1987 9% .000247
1983 16% .000438 1988-1991 11% .000301
1984 11% .000301 1992 9% .000247
1985 13% .000356 1993-1994 n .000192
1986 10% .000274 1995-1996 9% .000247
--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.