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13. INTEREST AND PENALTY

made within two (2) years after the date of payment, the date of

the notice of assessment, or the date the tax becomes delinquent,

Interest is charged beginning with first day of delinquency, or

whichever is later. (Consult Section 9181(d) of the 1991 Act, as

nine (9) months and one (1) day from the date of death, to the

amended, for refund limitations.) For payments made after

date of payment. Taxes which became delinquent before January

December 31, 1997, the application for refund period has been

1, 1982, bear interest at the rate of six (6%) percent per annum,

extended to three (3) years. (Consult Section 9181(d) of the

calculated at a daily rate of .000164. All taxes, which became

1991 Act, as amended by Act 7 of 1997.) If tax is overpaid when

delinquent on and after January 1, 1982, will bear interest at a

the return is filed, a refund can be requested by placing a check

rate which will vary from calendar year to calendar year, with

mark in the “Refund Requested” oval at line 20 of the return. If

that rate announced by the PA Department of Revenue. The

this oval is checked, the estate is not required to submit a sepa-

applicable interest rates for 1982 through 2006 are shown on the

rate application for refund. The Department will issue a refund

chart below. Interest rates for subsequent years can be obtained

check within two to four weeks after the return processing is

from the Register of Wills or any Revenue district office. You

completed. If the refund oval at line 20 of the return was not

can

calculate

any

penalty

and

interest

that

you

checked when the tax return was filed, an “Application for

owe by visiting the Department’s e-Services Center at

Refund of Pennsylvania Inheritance/Estate Tax” (form REV-

1313) must be filed to request a refund of an existing tax credit

reflected on an official assessment notice. Refund applications

Year

Percent

Daily Rate

should be directed to:

1982

20%

.000548

PA DEPARTMENT OF REVENUE

BUREAU OF INDIVIDUAL TAXES

1983

16%

.000438

INHERITANCE TAX DIVISION-REF

1984

11%

.000301

PO BOX 280601

1985

13%

.000356

HARRISBURG, PA 17128-0601

1986

10%

.000274

Should you believe that a refund is due as the result of an issue

which had not previously been raised, and where the statutory

1987

.000247

appeal provisions of Section 9186(a) of the 1991 Act, as amend-

1988 through 1991

11%

.000301

ed, have expired, a petition for refund may be filed with the

1992

.000247

Board of Appeals provided that all tax, penalty, and interest

which have been assessed are paid in full. The request should be

1993 and 1994

.000192

made using the Board of Appeals “Petition” (form REV-65) and

1995 through 1998

.000247

should be directed to:

1999

.000192

PA DEPARTMENT OF REVENUE

2000

.000219

BOARD OF APPEALS

PO BOX 281021

2001

.000247

HARRISBURG, PA 17128-1021

2002

.000164

It is the responsibility of the personal representative to notify the

2003

.000137

Department if the correspondent information changes.

2004

.000110

You may also file an appeal or an intent to appeal online through

2005

.000137

the Revenue e-Services Center at

2006

.000192

The Board of Appeals does not accept facsimile, or fax copies of

petition forms. The estate may appeal a decision on a petition for

refund.

For estates of decedents who died on or before March 31, 1993,

a penalty for nonparticipation in the tax amnesty program will be

15. FAILURE TO PAY

due if the tax and interest were unpaid, unreported or underre-

The taxes imposed, together with any interest thereon, constitute

ported before the end of the tax amnesty period. A penalty of fif-

a lien upon real property, which remains in effect until the taxes

teen (15) percent of the total balance due as of January 17, 1996,

and interest are paid in full. There is no statute of limitations for

is imposed on all liabilities not paid in full before January 18,

collection of Inheritance Tax.

1996. All payments received before February 16, 1997 must first

16. APPRAISEMENT, ALLOWANCE OR

be applied to any penalty, legal costs, or interest which may be

DISALLOWANCE OF DEDUCTIONS AND ASSESS-

due, with any remainder of the payment applied to the tax bal-

MENT OF TAX

ance. All payments made on or after February 17, 1997 will be

After a return is filed, the Department of Revenue issues a notice

applied to any tax due first, with any remainder of the payment

setting forth its valuation of the estate assets, allowable deduc-

applied to interest, penalty, or legal costs.

tions and Inheritance Tax due. The Department uses a series of

Assessment Control Numbers (ACNs) to identify and separate

14. REFUND

tax liabilities imposed under sections of the law:

A refund will be made of any tax to which the Commonwealth

is not rightfully or equitably entitled, providing the

ACN 101 represents the tax due on the Inheritance Tax return

Commonwealth determines the refund is due. The application

(REV-1500) filed by the personal representative or transferee of

for refund of payment made prior to January 1, 1998 must be

property.

Instructions For Form Rev-1500 - Pennsylvania Inheritance Tax Return Resident Decedent Page 6

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