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Home My WebLink About04-23-10~~r fiN.O^TICE OF INHERITANCE TAX BUREAU OF INDIVIDUAL TAXES 14pp'I~'J4.3s~;~M"B~IT, ALLOWANCE OR DISALLOWANCE INHERITANCE TAX DIVISION _ ~ i O,F D~p~ICTIONS AND ASSESSMENT OF TAX PO BOX 280601 HARRISBURG PA 17128-0601 ~ `" ~ ' " Pennsylvania ~ DEPARTMENT OF REVENUE REV-1547 EX AFP C12-09) ~~~~ ~~~ ~~ P~ ~2~ ~{ ~ DATE 04-19-2010 ` ' ESTATE OF MCCREA MARY H "' ~ ~~` C~~1~r"`. ~~i DATE OF DEATH 02-10-2009 (,i~~~t.,~,1'~. !~~~~~- FILE NUMBER 21 09-0161 rr,., SALLY J WINDEI~~' ,`~_ - C'° ~,~: r~. COUNTY CUMBERLAND PO BOX 341 ACN 101 NEWVILLE PA 17241 APPEAL DATE: 06-18-2010 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE - _ ~ __R_ETA_IN_LOWER PORTION FOR YOUR RECOR REV-1547 EX AFP C12 S ~ --_- D -091 NOTICE OF INHERIT --------"-- " '---- -------- ANCE T ----- AX APPRAISEMENT, '----------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENTAOFOTAXCE OR ESTATE OF: MCCREA MARY HFILE N0.:21 09-0161 ACN: 1~1 >ATE : 04-19-2010 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) C1) 54,500.00 NOTE: To ensure proper 3. Closely Held Stock/Partnership Interest (Schedul C2) 3 0 9,714.4 7 credit to your account, e C) 4. Mortgages/Notes Receivable (Schedule D) C3) ,Q 0 submit the upper portion of thi 5. Cash/Bank Deposits/Misc. Personal Pro ert p (S s form with your C4) ~~ ~ tax payment. y chedule 6. Jointly Owned Property (Schedul E) C5) 257, 444.70 e F) 7. Transfers (Schedule G) C6) 9, 448.25 8. Total Assets C7) .00 APPROVED DEDUCTIONS AND EXEMPTIONS: ~$) 631,107 42 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) 10. Debts/Mortgage Liabilities/Liens (Schedule I) C9) 4 4.8 ~ ~ ~ z 11. Total Deductions Clo) 1 , 658 61 12. Net Value of Tax Return C11) 46,512.24 13. Charitable/Governmental Bequests; Non-elected 9113 Tru C12) 5 8 4,5 9 5.18 t 1 4. Net Value of Estate Subject to Tax s s (Schedule J) C13) .0 0 NOTE: If an assessment was issued previously (14) 584,595 18 lin , reflect figures that include the total of ASSESSMENT es 14, 15 and/or 16 and 19 will ALL ~ 7 e OF TAX: returns assessed to d t 15. Amount of Line 14 at Spousal rate . 16. Amount of Line 14 taxable at Lineal/Class A rate C15) .0 0 X 0 0 = .0 0 17. Amount of Line 14 at Sibling rate (16)_584 9~ ) 8 X 045 = 26, 306.79 18. Amount of Line 14 taxable at Collateral/Class B ~ ~ X 12 = .00 rate 19. Principal Tax Due C18) .00 X 15 = TAX CREDITS: .00 C19)° 26,306 79 PAYMENT RECEIPT . DATE DISCOUNT C+) NUMBER INTEREST/PEN PAID C-) 05-05-2009 CD011193 AMOUNT PAID 10-29-2009 CD011921 1,263.16 24,000 00 .00 . 1,106.79 TOTAL TAX PAYMENT 26'369.95 BALANCE OF TAX DUE 63.16CR INTEREST AND PEN . .00 * IF PAID AFTER DATE INDICATED, SEE REVERSE TOTAL DUE 63.16CR FOR CALCULATION OF ADDITIONAL INTEREST IF TOTAL DUE IS REFLECTED AS A "CREDIT" . A REFUND. CCR), YOU MAY BE DUE SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. ~~"~ RESERVATION: Estates of decedentso ment to ClassfBrCcollateral)2benepiciariesaof theudecedenteafter the expirationtofnanvrestate for in possession or end v life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance axes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P. . 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 WILLS, AGENT. Failure to pay the t~'rlhan'~ssCourtdcitation,due may result in the filing of a lien of record in the appropriate county, or the issuance of an O p REFUND CCR): A relicationafor RefundtofwPennsylvania InheritancenandeEstateeTax°~CREV-1313)QUApPl3cationsparelavailable "APP online at wwerinVeservicetforaformsaordersas1e800f36212050r servicesDforrtaxpayersewith specialehearingmand/or 24-hour answ g speaking needs: 1-800-447-3020 CTT onlv)• OBJECTIONS: Any party in interest ninterest)las shownton thisaNotmcetmavlob~ectewithins601dayscofotheedatelofsreceipteofmthisonotice (including discount or 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 a 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 o evenue, Harrisburg, PA 17128-0601 Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Phone (717) 787-6505. See page 4 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 C3) calendar months after the decedent's death, a five percent C5%) discount of the tax paid is allowed. PENALTY: The 15% tax amnesty non-p9961CthetfirstedaYtafterctheuend of the taxaamnestyeperiodndThisenontparticipationd not paid before January 18, 1 penalty is appealable in the same manner and in the the same time period as you would appeal the tax and interes that has been assessed as indicated on this notice. 1982 bear interest at the rate of INTEREST: Interest is charged beginment.W1Taxesrwhichybecameldelinquentobefore Januaorytis and one (1) day from the date o death, to the date of pay six (6%) Percent per annum n{eresttat at rateawhichawillfvary0f~om calendareyearlto calendareyearuwithothatdrateer January 1, 1982 will bear i announced byt~uctionDBooklet~,tCREVR1501)e theaPennsvlvaniasNonaresidenthInstructioneBooklet1CREVe1736)sorvonlthe Resident Ins Pennsylvania Dept. of Revenue web site www.revenue.state.pa.us. The applicable interest rates for Years 2000 throng 2010 are: Interest Daily Interest Daily Y-=ar Rate Factor Interest Daily Year Rate Factor ~-- Year Rate Factor ~_ ~_ .~--- ~~~ '~- .000247 2002 6% .000164 .000219 2001 9% 5% .000137 2000 8% 4% .000110 2005 2003 5% .OOD137 Zao~ 8~ ,000219 2008 7% .000192 2006 7% .000192 4% .000110 2009 5% .000137 2010 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBERectO an IinterSesDEa INQUE N{ X fDA~IL 5) aN SEREST FACTOR --Any Notice issued after the tax becomes delinquent wi beyond the date of the assessment. If payment is made after the interest computation date shown on the Notice, additional interest must be calculated.