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Home My WebLink About09-07-12T#f,~L~(J(`Gf , ;~C~ E OF INHERITANCE TAX BUREau of INDIVIDUAL TAXES Q "~'~~~~~~~, ALLOWANCE OR DISALLOWANCE Pennsylvania ~ INHERITANCE TAX DIVISION i f~~7~,!' ~ (4F''D TIONS AND ASSESSMENT OF TAX DEPARTMENT OF REVENUE PO BOX 280601 HARRISBURG PA 17128-0601 REV-1547 EX AFP C12-11) ~~'?2 SP `~ Pf~~ (2~ 34 DATE 09-03-2012 ,. _., ESTATE OF POPLASKI MARLENE R DATE OF DEATH 12-21-2011 O~~hy"~'~ ~~~~j FILE NUMBER 21 12-0011 MUREL WALTERS IC11~E~sQ ~~ ~" PA COUNTY CUMBERLAND 54 E MAIN ST ACN 101 MECHANICSBURG PA 17055 APPEAL DATE: 11-02-2012 (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 POR_TION_ FOR YOUR RECORDS E-~' -------------- ____ REV-1547 EX AFP C12-11~ NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR ------------------- DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: POPLASKI MARLENE RFILE N0.:21 12-0011 ACN: 101 DATE: 09-03-2012 TAX RETURN WAS: ( ) ACCEPTED AS FILED C X) CHANGED $EE ATTACHED NOTICE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) 2. Stocks and Bonds (Schedule B) cl) 185, 393.20 NOTE: To ensure proper 3. Closely Held Stock/Partnership Interest (Schedule C) (2) .00 credit to your account, 4. Mortgages/Notes Receivable (Schedule D) c3) .00 submit the upper portion (4) of this form with your 5. Cash/Bank Deposits/Misc. Personal Property cSchedule E) c5) 13,554.63 tax payment. 6. Jointly Owned Property (Schedule F) 7. Transfers (Schedule G) C6) •00 cn 61,836.00 8. Total Assets APPROVED DEDUCTIONS AND EXEMPTIONS: c8) 260.783 83 9. Funeral Expenses/Adm. Costs/Misc. Expenses cSchedule H) cy) 10. Debts/Mortgage Liabilities/Liens (Schedule I) ID-- 6~' clo) 8,978 74 11. Total Deductions 12• Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) 14. Net Value of Estate Subject to Tax NOTE: If an assessment was issued previously, lines 14, 15 reflect figures that include the total of ALL return ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate 16. Amount of Line 14 taxable at Lineal/Class A rate 17. Amount of Line 14 at Sibling rate 18. Amount of Line 14 taxable at Collateral/Class B rate 19. Principal Tax Due TAX CREDITS: DATE I I .aowuni c+) NUMBER INTEREST/PEN PAID (-) ~1 9nt~ AMOUNT PAID , ~ IF PAID AFTER DATE INDICATED, SEE REVERSE FOR CALCULATION OF ADDITIONAL INTEREST. cll) 19,825.39 clz) 240,958.44 c13) . 00 c14) 240,958 44 and/or 16, 17, 18 and 19 will s assessed to date. (15) . 00 X (16)_ 740 9~i8 X c17)_ nn x cls) , 00 X 00 = .00 045 = 10,843.13 12 = .00 15 = .00 c19)= 10,843.13 TOTAL TAX PAYMENT 10,846.70 BALANCE OF TAX DUE 3.57CR INTEREST AND PEN. .00 TOTAL DUE 3.57CR IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. RESERVATION: intpossessioncoreenio went to ClassfBrCcollateral)9beneficiariesfofutheldecedentlafter theaexpirationsofranv estate for atftherlawfuleClasstBe(collateral)hrateeon any rsuchyfuturevinterestight to appraise and assess transfer Inheritance Taxes PURPOSE OF NOTICE: Ta fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. C72 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 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" (REY-1313). Apvlications are available from the department's web site at www.revenue.state.pa.us, any Register of Wills or Revenue District Office, or from the department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 CTT only). OBJECTIONS: Aincludingldiscountsorninterest)las shownton thisanoticermaYlobiect withina60odayseofftheddateoof receiptsofethisfnotice A) Protest to the PA Department of Revenue, Board of Appeals, by filing a protest online a by www.boardofappeals.state.pa.us on or before the 60 day appeal period expires. In order for an a ec ronic pro es o e valid, you ^ust receive a confirmation number and processed date from the Board of Appeals web site. You nay also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions nay not be faxed: or B) Have the matter determined at the audit of the personal representative's account: or C) Appeal to the Orphans' Court. ADMIN- ISTRATIVE CORRECTIONS: BureaulofrIndividualvTaxesonATTNS PostsAssessmentlReviewdUnitSeP.On Boxt280601, HarrDsburg~ePA 17128x0601, or call C717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" CREV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three calendar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY: paidlbeforeeJanta188m1996y the firstcdaytafter the tend of the ttax oamnesty Period. This non D rticipationsessed and not 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: deathe5tolthehdatedofepayment.wlTaxesrwhichybecameldelinquentobefore Janthl,a1982~,ebear interest attthefrate of six percent per annum calculated at a daily rate of 0.000164. All taxes which became delinquent on and after Jan. 1, 1962, will bear interest at a rate which varies from Year to Year with the rate announced by the PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction Webksite(www.revenuetstatenpa.usanTheNapplicabletinteresttratesoforeYeaRsv20006through 2012Darertment of Revenue Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2002 6% .000164 .000247 8% .000219 2001 9i ,000110 2005 5% .000137 2003 5% .000137 2004 8~ ,000219 2008 7Y. .000192 2006 7Y. .000192 2007 4% .000110 2011 3% .000082 5% .000137 2010 2009 .000082 ?Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR 15 days becomes delinquent will reflect an interest calculation to on the --Any notice issued after the tax beyond the date of the assessment. If payment is made after the interest computation date s own notice, additional interest must be calculated. 4470 FJ( (01-10) 1 pe1111SJ/~Val11a INHERITANCE TAX DEPARTMENT OF REVENUE EXPLANATION BUREAU OF INDIVIDUAL TAXES OF CHANGES PO Box 280601 DECEDENTS NAME FILE NUMBER Marlene R. Poplaski 21 12-0011 REVIEWED BY ACN Steven James 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES G 1 - g The value of these items has been removed from the return as they were billed and separately paid under ACNs 12100443 through 12100448. Row Page 1