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Home My WebLink About05-05-06 *' COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX DIVISION PO BOX Z80601 HARRISBURG PA 171Z8-0601 -'. --'if' ,-'-.. _,NOTICE OF INHERITANCE TAX :,-' !ArP.R~I-$~HEN1)~' ALLOWANCE OR DISALLOWANCE 'Of ',DEouCt';tot.S , AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS "). ") I '..;. J..J FREDERICK D RICE 801 MYERSTOWN RD GARDNERS PA 17324 REV-1548 EX AFP (06-05) DATE 05-08-2006 ESTATE OF RICE LORETTA I DATE OF DEATH 06-22-2005 FILE NUMBER 21 05-0580 COUNTY CUMBERLAND SSN/DC 199-07-4208 ACN 06101047 APPEAL DATE: 07-07-2006 (See reverse side under Objections) Amount Remitted I I MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE -+ RETAIN LOWER PORTION FOR YOUR RECORDS +- Riy=is4S-ix-AFP-C03=Osi-------------------------------------------------------------------- NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS, AND ASSESSMENT OF TAX ON JOINTLY HELD OR TRUST ASSETS DATE 05-08-2006 ESTATE OF RICE LORETTA COUNTY CUMBERLAND I DATE OF DEATH 06-22-2005 FILE NO. 21 05-0580 TAX RETURN WAS: S.S/D.C. NO. 199-07-4208 (X) ACCEPTED AS FILED () CHANGED JOINT OR TRUST ASSET INFORMATION FINANCIAL INSTITUTION: ADAMS COUNTY NATIONAL BANK ACN 06101047 ACCOUNT NO. 2020629 TYPE OF ACCOUNT: ()SAVINGS ~) CHECKING ()TRUST ()TIME CERTIFICATE DATE ESTABLISHED 04-25-2001 Account Balance Percent Taxable Amount Subject to Tax Debts and Deductions Taxable Amount Tax Rate Tax Due 959.13 0.500 479.57 .00 479.57 .45 21.58 x x TAX CREDITS: NOTE: TO INSURE PROPER CREDIT TO YOUR ACCOUNT, SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX PAYMENT TO THE REGISTER OF WILLS AT THE ABOVE ADDRESS. MAKE CHECK OR MONEY ORDER PAVABLE TO: "REGISTER OF WILLS, AGENT." PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 03-17-2006 CD006489 .00 21.58 TOTAL TAX CREDIT 21.58 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 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 riJ 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). 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 Wll..LS, 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. 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 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). OBJECTIONS: 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: 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. 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: Year 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 2006 are: Interest Daily Rate Factor ~ :iiii0548 16% .000438 11% .000301 13% .000356 10% .000274 9% .000247 from i982 1983 1984 1985 1986 1987 Year ffi8-1991 1992 1993-1994 1995-1998 1999 2000 Interest Rate 'll% 9% 7% 9% 7% 8% Daily Factor :iiiiii3iii" .000247 .000192 .000247 .000192 .000219 Year Interest Rate ---;z- 6% 5% 4% 5% n Da il y Factor . 'Oii'iii47 .000164 .000137 .000110 .000137 .000192 200i 2002 2003 2004 2005 2006 --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.