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Home My WebLink About09-17-12/~ NOTICE OF INHERITANCE TAX pennsylvan~a ~ 4~.~ (~A~EMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL ~~~{„? . ~ (pEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX AFP (1z-11) INHERITANCE TAX DIVISION ^ {`~„~..-~,~-~, ;',~,. ~~ ~ PO BOX 260601 f1~UE~ *'••L't'~ HARRISBURG PA 17128-0601 J ~ ~~ •~ 0i2SEP ti Phi t~ 50 VLF- ~ . ~ ;! 'S GOMr+U~1~ DUANE STONE ISt.1''-'~ Vv, ~'' 8 N BALTIMO ST STONE, DUNCAN & ASSOC DILLSBURG PA 17019 DATE 09-17-2012 ESTATE OF DEIHL G R DATE OF DEATH 10-15-1968 FILE NUMBER 21 68-0562 COUNTY CUMBERLAND ACN 101 APPEAL DATE: 11-16-2012 (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 ---1 RETAIN LOWER PORTION FOR YOUR RECORDS F- ______________ ----------------------------------------------------------------------------- REV-1547 EX AFP C12-11) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: DEIHL G RFILE N0.:21 68-0562 ACN: 101 DATE: 09-17-2012 TAX RETURN WAS: C ) ACCEPTED AS FILED C X) CHANGED SEE ATTACHED NOTICE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 657, 000.00 NOTE: To ensure proper (2) .00 credit to your account, 2. Stocks and Bonds (Schedule B) submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) (3) .00 of this form with your 4. Mortgages/Notes Receivable (Schedule D) (4) .00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) .00 6. Jointly Owned Property (Schedule F) (6) .00 (Schedule G) f T (7) .0 0 7. ers rans 8 Total Assets (8) 657,000.00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) .00 10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) .00 11. Total Deductions (11) .0 0 (12) 657,000.00 12. Net Value of Tax Return 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 ct to Tax S bj f E t t (14) 657,000.00 14. u e s a e Net Value o NOTE: If an assessment was issued previously, lines 14, 15 and/or 16, 17, 18 and 19 will reflect figures that include the total of ALL returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at Spousal rate C15) .00 X 06 = .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) 67.000.00 x 06 = 39,420.00 17. Amount of Line 14 at Sibling rate (17) .00 X 00 = .00 18. Amount of Line 14 taxable at Collateral/Class B ra te C18) .00 X 15 = .00 19. Principal Tax Due (19)= 39,420.00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 08-18-2011 CD014861 .00 39,420.00 08-18-2011 WRITEOFF .00 98,201.53 TOTAL TAX PAYMENT 39,420.00 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" (CR), 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 Dec. 12, 1982 -- if any future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise 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 Tax Act, Act 23 of 2000. (72 P.S. 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 nay result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. REFUND CCR): A refund of a tax credit, which was not requested on the Tax Return, nay be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available from the department's web site at Yn+w.reyenue.state.pa.us, any Register of Wills or Revenue District Office, or from the department's 24-hour answering service: 1-B00-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 CTT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may object within 60 days of the date 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 day appeal period expires. In order for an a ec ronic pro es o e valid, you must receive a confirmation number and processed date from the Board of Appeals web site. You may also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box 281021, Harrisburg, PA 17126-1021. Petitions nay 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, Bureau of Individual Taxes, ATTN: Past Assessment Review Unit, P.O. 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 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: 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 save 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: Interest is charged beginning with first day of delinquency, or nine months and one day from the date of death, to the date of payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six percent per annum calculated at a daily rate 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 by the PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for years 2000 through 2012 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 8% .000219 2001 9Y. .000247 2002 6Y. .000164 T003 5% .000137 2004 4Y. .000110 2005 5Y .000137 2006 7% .000192 2007 8: .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011 3~ .000082 2012 pp -Interest is calculated es Ofollows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINpUENT X DAILY INTEREST FACTOR --Any notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days beyond the date of the assessment. If payment is made after the interest computation date shown on the notice, additional interest must be calculated. °CHEDULE BUREAU OF INDIVIDUq~ TAXES ~BRICa~~Box 280607 Pennsylvania ENT OF REVENUE G• Raymond h Ross Garrett INHERITANCE TqX EXPLAAIATION OF CHANGES ACN 21 6$-0562 To complete the EXP~NATION OF 101 Con'-monwe Release of Lien ne cHaNCes received alth Appraise gotiated with the the as ment has been G~Ce of collectibili sassed grope produced to assess the eaCounsel, a transfer ~ °f any and all s ~ Is hereby released fro and collateral inher accession, estate m the lien estate• For the value Commonwealth of p Lance taxes °r -nheritance 'payment, operation and vested in the ennsylvania. This re ea a of 1'en isat ma taxes, including direct, Secretary of Revenue. Y hereaRer beco g-ven pursuant to th authority ROW Page 1