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Home My WebLink About05-17-13 r� • a r � NOTICE OF INHERITANCE TAX " �� QnnS��Van�a APPRAISEMENT, ALLOWANCE OR DISALLOWANCE �' • � BUREAU OF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX ', ` DEPARTMENTOFREVENUE INHERITANCE TAX DIVISION ��-�� REV-1547 IX AFP (03-13) PO BOX 260601 HARRISBURG PA 17128-0601 ;��G+�:�>. . �'i- DATE 05-20-2013 "^ " ESTATE OF GREEN III JAMES F �i �� . .:; S.�� , . -. DATE OF DEATH 06-18-2012 1�;i� irl��i y� �=�:i `; +_ �? FILE NUMBER 21 12-0758 � COUNTY CUMBERLAND JORDAN D CUNNINGHAM ESQ ACN 101 2320 N 2ND S1� ��-}--+,s"�- - •� APPEAI DATE: 07-19-2013 HARRISBURG PA ��y��;�' i;;.,;'„;�;�', (SeereversesideunderObjections) CU�;r�E��.f-�,�!'` ;"`;_., E�'r! Amount Remitted� � MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE ____ -� RETAIN LOWER PORTION FOR YOUR RECORDS F- -------------------- ---------------------------------------------------------------- REV-1547 EX AFP (02-13� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: GREEN III JAMES FFILE N0. :21 12-0758 ACN: 101 DATE: 05-20-2013 TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) �1� 125,000.00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) �p� . 00 credit to your account, .00 submit the upper portion 3. Closely Held Stock/Partnership Interest CSchedule C) (3J of this form with your 4. Mort9ages/Notes Receivable CSchedule D) �y� 18,000. 00 tax payment. 5. Cash/Bank Deposi,ts/Misc. Personal Property (Schedule E) (5) $6,931 .58 6. Jointly Owned Property (Schedule F) �6? 197.64 7. Transfers (Schedule G) �� 4,656.48 8. Total Assets ca� 234.785.70 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) �g� 26. 104. 00 10. Debts/Mortgage Liabilities/Liens CSchedule I) �lp�_ 209.399.77 11. Total Deductions �li� 235,503.77 12. Net Value of Tax Return C12� 718.07- 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts CSchedule J) C13� .0 0 14. Net Value of Est:ate Subject to Tax �ly� 718.07- NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will reflect figures that include the total of all returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at spousal rate (15� . 00 X 00 - .0 0 16. Amount of Line 14 taxable at lineal rate C16) �� X 045 = .00 17. Amount of Line 14 at sibling rate (17) . 00 X 12 = .00 18. Amount of Line 14 taxable at collateral rate C 18) 4,854. 12 X 15 = 72$, 12 19. Principal Tax Due �19J- 728. 12 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) INTEREST IS CHARGED THROUGH 06-04-2013 TOTAL TAX PAYMENT .00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE �2g, 12 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 4.66 TOTAL DUE 732.78 * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CRJ, YOU MAY BE DUE /� FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. �, a, 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 collateral beneficiaries of the decedent after the expiration of any estate for life or years;the Commonwealth hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such future interest. PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wilis Indicated on the front of the notice. Make check or money order payable to:REGISTER OF WILL,AGENT. REFUND(CR): A refund of a tax credit not requested on the tax return may be requested by completing an Application for Refund of Pennsylvania lnheritance and Estate Tax(REV-1313). Applications are available from the departmenYs web site at www.revenue.state.pa.us,any Register of Wills or Revenue District Office,or from the departmenYs 24-hour forms ordering service: 1-800-362-2050;services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020(TT only). Please allow 4-6 weeks from the date a refund was granted to arrive. OBJECTIONS: Any party in interest not satisfied with the appraisement,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) Filing an appeal online at www boardofappeals state�a us on or before the appeal date identified on the front of this notice. Or sending a written protest to:PA Department of Revenue,Board of Appeals, PO BOX 281201,Harrisburg PA 17128-1021; B) Having the matter determined at audit of the account of the personal representative;or C) C)Appealing to the Orphans'Court. ADMINISTRATIVE Errors discovered on this assessment should be addressed in writing to:PA Department of Revenue,Bureau of Individual CORRECTIONS: Taxes,ATTN:Post Assessment Review Unit,PO BOX 280601,Harrisburg PA, 17128-1021,Phone(717)787-6505. See page 4 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 decedenYs death,a five percent discount of the tax paid is allowable. INTEREST: Interest is charged beginning with first day of delinquency,or nine months and one date from date of death,to the date of payment. Annual interest rates are available on Form REV-1611,available at www.revenue.state.�a.us,or upon rquest by cailing 1-888-728-2937. Interest is calculated as follows: INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT 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 calculation date show on the Notice,additional interest must be calculated. REV�7G EY(01-�) 9� � ; � pe111�IS�/�Varlla INHERITANCE TAX ; DEPARTMENT OF REVENUE EXPLANATION BUREAU OF INDIVIDUAL TAXES OF CHANGES PO Box 2806U1 17 - 0 DECEDENT'S NAME FILE NUMBER James Green III 2112-0758 REVIEWED BY ACN Yvonne Bricker 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES F � Probate estate is insolvent. Jointly held assets are taxable to the survivors. No deductions can be claimed against joint property as it was not the responsibility of the survivors to pay the debts. G 1 Non-probate assets are taxable to the beneficiaries. No deductions can be claimed against non-probate property as it was not the responsibility of the beneficiary to pay the debts of the estate. rtow PaQe 1