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Home My WebLink About04-19-13 �� .��i.�'4 ,�' ��NOTICE OF INHERITANCE TAX � pennsylvania BUREAU OF INDIVIDUa�� .,i �� I EMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE � ';b�-��DUCTIONS AND ASSESSMENT OF TAX INHERITANCE TAX DIVISIO�� REV-1547 IX AFP (09-12) PO BOX 280601 HARRISBURG PA 17128-�� PR .�-� �� _ _ DATE 04 15 2013 '" ESTATE OF BOGART SHIRLEY I �� 3 �R��A��, �� DATE OF DEATH 03-13-2012 ��L�� a �� FILE NUMBER 21 13-0223 ��P�IB COUNTY CUMBERLAND ELLEN BOGA WINTERS ACN 101 811 ANTHONY DR APPEAL DATE: 06-14-2013 M E C H A N I C S B U R G P A 17 0 5 0-2 2 0 3 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT AL�NG THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS � ------------------------------------------------------------------------------------------- REV-1547 EX AFP C12-11� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: BOGART SHIRLEY IFILE N0. :21 13-0223 ACN: 101 DATE: 04-15-2013 TAX RETURN WAS: C X) ACCEPTED AS FILED O CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate CSchedule A) C1) •�� NOTE: To ensure proper 2. Stocks and Bonds CSchedule B) C2� .0 0 credit to your account, .0 0 submit the upper portion 3. Closely Held Stock/Partnership Interest CSchedule C� C3) of this form with your 4. Mortgages/Notes Receivable CSchedule D) C4) •�� tax payment. 5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) t5) 13.0 0 6. Jointly Owned Property CSchedule F) C6� 2,173.91 7. Transfers CSchedule G) �� 73,014.04 8. Total Assets cs) 75.200.95 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses CSchedule H) �q� 7,4 3 3.0 0 10. Debts/Mortgage Liabilities/Liens CSchedule I) (lp� 1,9 0 2.0 5 11. Total Deductions C11) 9,335.05 12. Net Value of Tax Return C12� 65,865.90 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts CSchedule J) C13� .0 0 14. Net Value of Estate Subject to Tax C14� 65,865.90 NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 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 (15) .0 0 X 0 0 = .0 0 16. Amount of Line 14 taxable at lineal rate (16� ��-9� x 045 = 2,9b3.97 17. Amount of Line 14 at sibling rate C17) -0 0 X 12 = .0 0 18. Amount of Line 14 taxable at collateral rate C18) .0 0 x 15 = .0 0 19. Principal Tax Due C19�- 2,963.97 TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 02-22-2013 CD017221 17.26- 3,253.94 TOTAL TAX PAYMENT 3,236.68 BALANCE OF TAX DUE 272.71CR INTEREST AND PEN. .00 TOTAL DUE 272.71CR � 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 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 anv such tuture interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 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 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 pav the tax, interest, and penaltv due may result in the filing of a lien of record in the appropriate countv, or the issuance of an Orphan's Court citation. REFUND CCR): A refund of a tax credit, which was not requested on the Tax Ret�rn, mav be requested by completing an "Application for Refund of Pennsvlvania lnheritance and Estate Tax" CREV-1313). Applications 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 taxpavers 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 Cincluding 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 orde.r for an e ec ronic pro es o e valid, you must receive a confirmat3on 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, Narrisburg, 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, Bureau of Individual Taxes> ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601 or call C717� 787-6505. See Page 4 of "Instructions for Inher3tance Tax Return for a Resident Decedent" CREV-1501) for an explanation of adm3nistratively correctable errors. DISCOUNT: If any tax due 3s pa3d 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 penaltv is computed on the total of the tax and interest assessed and not paid before Jan. 18, 1996, the first day after the end of the tax amnesty period. Th3s non-participation 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: Interest is charged beginning with first dav 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 dailv 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 w3th the rate announced by the PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsvlvania 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 Dailv Year Rate Factor Year Rate Factor Year Rate Factor 2000 8% .000219 2001 9% .OD0247 2002 6% .000164 2003 5% .000137 2004 4% .DDO110 2005 5% .000137 2006 7% .000192 2007 8% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011 3/ .000082 2012 3� .000082 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR 15 davs --Any not3ce 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 computation date shown notice, additional interest must be calculated.