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Home My WebLink About05-20-11f~rr .:: ' ~~~'~1~#ICE OF INHERITANCE TAX pennsylvania~ BUREAU OF INDIVIDUAL TAXES /CPPRA,~~Ed~EHT, ALLOWANCE oR DISALLOWANCE DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION ~.. `-~ ~-~' '-0F''D'~if'UCTIONS AND' ASSESSMENT OF TAX REV-1547 IX AFP Q2-10) PO BOX 280601 FIARRISBURG PA 17128-0601 ~J JAMES D BOGAR ONE WEST MAIN ST CAMP HILL PA 17011 narE os-l6-zoll ESTATE OF FERTENBAUGH GLENN G DATE OF DEATH 12-13-2010 FILE NUMBER 21 11-0025 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 07-15-2011 (See reverse side under Objections) Awount Rewitted~ MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALOH6 THIS LINE ---- ~ RETAIN LOWER PORTION FOR YOUR -------------------- ----------- RECORDS ~--~ REV-15 ----------------------------------- 47 EX AFP C12-10) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE ________ - OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: FERTENBAUGH GLENN GFILE N0.:21 11-0025 ACN: 101 DATE: 05-16-2011 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED APPRAI SED VALUE OF RETURN HASED ON: ORIGINAL RETURN 1. Raal Estate (Schedule A) C1) 50,000.00 NOTE: To e 2. Stocks and Bonds (Schedule B) I2) 39,372.47 nsure proper cratlit to your account, 3. Closely Held Stock/Partnershlp Interest (Schedule C) C3) .00 submit the upper portion 4. Mortgages/Notes Receivable (Schedule D) I4) 00 of this form with your . tax paymont. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 9,D44.36 6. Jointly Owned Property (Schedule F) C6) 10,572.33 7. Transfers (Schedule G) I7) 112, 005.84 8. Total Assets ce) 220 995 APPROV ED DEDUCTIONS AND EXEMPTIONS: _ , .00 9. Funeral Expenses/Adm. Costs/Misc. Expanses (Schedule H) C9) 15.7 .99 10. Debts/Mortgago Liabilities/Liens (Schedule I) C10)_. 812.90 11. total Doduciions C11) 16,186.89 12. Net Value of Tax Roturn I12) 204,808.11 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13) .00 14. Net Value of Estate Subject to Tax C14) 204.808.11 NOTE: If an assesswent was issued previously, lines 14, 15 and/or 16, 17 , 18 and 19 will reflect fiDUres that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate C15) .00 X 00 - .OD 16. Amount of Line 14 taxable at Lineal/Class A rate C16) 704 .ROR.11 X 045 = 9,216.36 17. Amount of Line 14 at Sibling rat• C17) _ On X 12 = .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) .00 X 15 ~ .00 19. Principal Tax Due C19) = 9,216.36 TAX CREDITS: PAYMENT DATE RECEIPT NUMBER DISCOUNT (+) INTEREST/PEN PAID (-) AMOUNT PAID 03-08-2011 CD014090 460.82 8,755.54 TOTAL TAX PAYMENT 9,216.36 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER DATE INDICATED. SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR]. YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. RESERVATION: Estates of decedents dying on or before Dac. 12, 1982 -- if any future interest in the estate is transferred in possession or enj mment to Class 6 (collateral) benef icia rigs of the decadent after the expiration of aro estate for life or for years. the Commonwealth he rebv expressly reserves the right to aDPraise and assess transfer Inheritance Taxes 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 lax Act. Ac! 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and submit with your pmment to the Register of Wills vrinted on the reverse side. --Make check or money order pmable to: REGISTER OF WILLS, AGENT. Failure to pm the tax, interest, and penalty due mm result in the filing of a lien of record in the aDPropriate county. or the issuance of an Orphan's Court citation. REFUND CCR): A refund of a tax cradiL, 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 era available from the department's web site at www.rayenue.state.pa.us. env Register of Wills or Revenue District Office, or frog the department's 24-hour snswerinB service: 1-800-362-2050; services for taxpmers with special hearing and/or speaking needs: 1-800-447-3020 CTT only). OBJECTIONS: Anv party in interest not satisfied with the app raisment. allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice mm object within 60 days of the data of receipt of this notice by A) Protest to the PA Department of Revenue, Board of Appeals, by filing a protest online at www.boardofappeals.state.pa.us on or before the 60 dm appeal period expires. In order for an e a ronic pro es o e valid. You must receive a confirmation number and vrocassed date frog the Board of Appeals web site. You way also send a written Protest to PA Department of Rsvenue, Board of Appeals P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed: or B) Have the matter determined at the audit of the personal representative's account: or ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue. Buraau of Individual Taxes, ATTN: Post Assessment Review Unit. P.0. Box 280601. Harrisburg. PA 17128-0601 or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively corracteble errors. DISCOUNT: If aro tax due is Daid within three calendar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY: The 15 percent tax amnesty non-participation penalty is computed on the total of the tax and interest assessed and not paid before Jan. 16, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the same wanner and in the the sage tine period as you would appeal the tax antl interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency. or nine months and one day from the data of death, to the date of Payment. Taxes which became delinquent hefore Jan. 1. 1982, bear interest at the rate of six portent per annum calculated at a daily rata of 0.000164. All taxes which became delinquent on and after Jan. 1, 1982, will bear interest at a rate which varies from Year to year with the rate announced 6y the PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501). the Penn svlvania Non-resident Instruction Booklet CREY -1736) or on the Department of Revenue Web site wMw.reyenue.stata.pa.us. The aDDlieable interest rates for Years 2000 through 2011 are: Interest Daily Interest Daily Into re st Daily Year Rata Factor Year Rate factor Year Rate Factor 2000 BY. .000219 2001 9X .000247 2002 6Y. .000164 2003 5Y. .000137 2004 4Y. .000110 2005 5r. .000137 2006 7Y. .000192 2007 BY. .000219 2008 7Y. .000192 2009 5Y. .000137 2010 4Y. .000130 2011 3Y. .000082 --Iota re st is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINgUENT X DAILY INTEREST FACTOR 15 tlays --Anv notice issued after the tax becomes delinquent will reflect an interest calculation to on the beyond the date of the assessment. If payment is made after the interest comvutation date shown notice. additional interest must be calculated. ~. .3.~ . ,