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Home My WebLink About02-27-064 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE NOTICE OF INHERITANCE TAX ~` : BUREAU OF INDIVIDUAL TAXES _ , ,~, _~(pp((AZ~~T; ,:ALLOHANCE OR DISALLOWANCE INHERIrAMCE rsx oivislaw ~; D81fUCTIWiS ~p ASSESSMENT OF TAX PO 807f. 280601 (MRRISBUR6 P11 17128-0601 REV-1547 EX AFP (06-05) DATE 02-28-2006 --,r ~°~.-' '"`~ ~ ~:: r++ij ESTATE OF RENDE DONNA C ` DATE OF DEATH 03-21-2005 ~,, _ _. FILE NUMBER 21 05-1091 ' -- COUNTY CUMBERLAND TERRY L RENDE l'`~ '' ACN 101 531 16TH ST APPEAL DATE: 04-29-2006 NEW CUMBERLAND PA 17070 (See reversesidtunderObjections) AR(ount ReR(itted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS CUMBERLAND CO COURT HOUSE CARLISLE, PA 17013 CUT ALONG THIS LINE ~- RETAIN LOWER PORTION FOR YOUR RECORDS ~ _________________ REV-1547 EX AFP (03-05) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF RENDE DONNA C FILE N0. 21 05-1091 ACN 101 DATE 02-28-2006 TAX RETURN WAS: ( )ACCEPTED AS FILED [ X) CHAFED SEE ATTACHED NOTICE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (SeMdula A) (1) .00 NOTE: To insure proper 2. Stodca and Bonds (ScMdule B) (2) ,QQ credit to Your account, subait the upper portion 3. Closely Hald Stock/Partnership Interest (Schedule C) (3) •00 of this fore with your 4. Mortgages/Notes Receivable (Schedule D) [4] .00 tax pageant. 5. Cash/Bank Daposita/Misc. Personal Property (Schedule E) (5) 509.76 6. Jointly Owned Property (Schedule F] (6) 1 , 250.00 7. Transfers [Schedule 6) (7) 611.18 8. Total Assets (8) 2,370.94 APPROVED DEDUCTIONS AND EXEMPTIONS: 1,197.80 9. Funeral Expenses/Adw. Costs/Mise. Expenses (Schedule N) (9] 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 2,828.50 11. Total Deductions (11) 4 •026.3D 12. Net Valw of Tax Return (lp) 1,655.36- 13. Chsritable/Dowrneental Begwsta;.Non-elected 9113 Trusts (Schedule J] (13) .00 14 Net Valw of Estate Subject to Tax (14) 1,655.36- . NOTE: if an asseas^ent was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of AEI,returns assessed to date. ASSESSMENT OF TAX: 00 00 00 15. Awawnt of Line 14 at Spousal rate [15) ~ • X . 16. Aaount of Lina 14 taxable et lineal/Class A rata (16) .00 X 045 = .00 17. Aeount of Lina 14 at Sibling rata I17) .00 X 12 .00 18. Aeount of Line 14 taxable at Collateral/Class B rata [18) •00 X 15 .00 19. Principal Tax Dw (19)= .00 rwrncn~ I Rc~.car~ I w+a~.uv~r~ a, I AMOUNT PAID DATE NIMBER INTEREST/PEN PAID (-) \L TAX CREDIT .00 SCE OF TAX DUE .00 REST AND PEN. .00 TOTAL DUE .00 ^ IF PAID AFTER DATE I(O)ICATED, SEE REVERSE ( IF TOTAL DUE IS LESS THAN O1, ND PAYMENT IS REQUIRED. ~ FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A ^CREDIT" (CR), YOU MAY BE D A REFUND. SEE REVERSE SIDE OF THIS fORM FOR INSTRUCTIONS.) RESERVATION: Estates of decedents dying w: or boforo Oaeaber 12, 1982 -- if any future interest in the estate is transferred in possession or enloyrw,t to Class 6 (eolleterol) benaflcierias of the decedent after the expiration of any estate far llfe or far years, the Corronraalth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future intorast. PURPOSE OF NOTICE: To fulfill tM raquiraownts of Saetian 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. C72 P.s. Section 9140). PAYMENT: Detach the top portion of this Notice and subrit with your payrant to the Register of Mills printed on the reverse side. --Make check or coney order payable to: REGffiTEAUd~R'II.L&,A.GBNT. Failure to pay the taz, interest, end penalty dua ray rosult in tfie filing of a lion of record in ifie appropriate wunty, or the issuance of an Orphan's Court citation. REFUND CCRI: A refund of a tax erodit, which was not rogwstad on the Tax Return, car M requested by co~plati~ m ^Appllwtion for Refund of Prnnsylvanie Inheritanae and Esteta Tax^ (REV-1313). Applieatlans era evailehla onlirw at wNw.revanw.state.oa.us. any Rptster of Mills or Revenw District Offioo, or frog the Dapartront's Z4-hour answringsrrvice for foss orders: 1-800-352-20501 mrviaas for taxpayers rith spectal hearing and/or apeeki,y needs: 1-8D0-447-3020 [TT only). OBJECTIONS: Any party in intorast not satisfied with the appraisarent, alla+ancr or diaailowance of deductions or assossrant of tax (including discount or intarost) as shown on this Notlea nY obleet within 60 days of the data of reeript of this notice by filing one of the following: A) Protest to tM PA Depsrtrant of Revenue, Board of Appeals. You ay oblrct by flung a protest online at www.boardofaooerls.stata.os.us on ar before the expirotlon of tM sixty-dsy appal porfad. In order for en electronic protest to be valid, you rust receive a conf !ration nurber and processed data frw tfie board of Appeals wasita. You ray also send a writhe protest to PA Drpertrent of Revanua, Board of Appeals P.O. Box 281021, Harriaur0, PA 17128-1021. Petitions ray eat ba faxed. B] Election to have the attar deteroined at the audit of the account of the parsanal reprasentstiva. ADMIN- C) Apperl to the Orphans' Court. ISTRATIVE CDRRECTIONS: Factual errors discovered on this ssassront should bo addressed in Mritinp ton PA Oapsrhent of Rwanw, Burau of Indivldusl Taxes, ATTN: Post Asmssrent Rrvtew Unit, P.O. Box 280601, Harrisburg, PA 17128-0601 Phonr (717) 787-6505. Soo page 3 of the booklet ^Instructions for InlWrftenor Tex Return for a Resid~tnt Owadent^ (REV-1501) for an axplanattan of adrlnistrotivaly oarrectable errors. DISCOUNT: If any tax due is paid within three [3) calendar aonths after the decodmt's death, a five percent [5%] discount of the tax paid is allowed. PENALTY: The 15% tax arnesty non-partlolpatlon penalty is eorputad an tim total of the tax and intarrst assessed, end not paid baforo Jeranery 18, 19%, the first day after tfw end of tiq tent arnrsty period. This non-partioipatian penalty is appealable in the sere canner and in the the sea ties period as you would appeal Me tax and interest that has bean asmssed as indicated on this notice. INTEREST: Interest is charged begiming with first day of delinquency, or nine (9) rontha and one (1) day fror the data of dath, to the data of psyant. Texas which bacaa Qelinquant before January 1, 1962 hoar intarrst at the rate of six [6%) percent par ennui calculated et a dally rote of .000164. All taxes which bacara driinquant on and after January 1, 1982 will beer intorast at a rate which will vary frw calendar year to calendar yar with that rote announced by the PA Oapartrent of Revenue. TF» applicable intorast rotas far 1962 through 2D66 are: Interest Oafly Interest Dally Interest Daily Year Rata Factor Yaar Rate Factor Yair Rste Factor '~ ~ ~ ~-1991 ~ .~ ~1 ~ . 1983 16% .000438 1992 92 .000247 2002 6% .000164 1984 11% .000301 1993-1994 73C .000192 2003 52 .000137 1985 13% .D0035b 1995-1998 9% .000247 2004 4% .000110 1986 30% .000274 1999 7% .000192 2005 5% .000137 1987 9% .000247 2000 B% .000219 200b 7% .000192 --Intarast fs calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR --Any Notice issued after the tax booores delinquent will reflect M interest calculation to fifteen (15) days beyond the daU of the asmssront. If payrent is ado attar the interest caputatian data shown on the Notiea, additional interest oust bo oslaulated. nEV.uro oc ~o-eel INHERITANCE TAX COMMONWEALTH OF PENNSYLVANIA EXPLANATION DEPARTMENT OF REVENUE OF CHANGES BUREAU OF INDIVIDUAL TAXES DEPT. 280801 RRISB RG PA 1712 1 DECEDENTS NAME Donna C Rende FILE NUMBER 2105-1081 REVIEWED BY Deborah Washington ACN 1!)1 ITEM SCHEDULE NO, EXPLANATION OF CHANGES H ~ B-3 I Reduced to $508.76. Family exemption can only be claimed against assets subject to will or intestacy. Row Page