HomeMy WebLinkAbout05-17-13 NOTICE OF INHERITANCE TAX ��� ���6��� �Qn��i��VaI1��
APPRAISEMENT, ALLOWANCE dR DISALLOWANCE ���� DEPARTMENTOFREVENUE
BUREAU aF INDIYIDUAL TAXES OF DEDUCTIOMS AND ASSESSMENT dF TAX
INHERITANCE TAX DIYISION REV-1547 EX AFP <03-13)
P� BOX 26D601
HARRISBIJRG PA 17128-Ob01
k-;��,�,;; ; ; , ^ ;�;= DATE 05-20-2013
�,�- ,r s �� ESTATE OF FRY RALMA C
DATE OF DEATN 06-29-2012
;.; � r;� � -, r FILE NUMBER 21 12-0934
���""� ������ �� f ' ` ''�� "�COUNTY CUMBERLAND
GEORGE F I�OUGLAS III ESQ ACN 101
354 ALEXANDER SPRING RD v�':i'�::�. "_ . APPEAL DATE: 07-19-2013
CARL ISLE PA 170��;�,�},����' _:; _ , ,, , (See reverse side under Objections)
��Jjr1�[�E ;"� ;' r;r' :�;'!. Amount Remitted�
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WIL.LS
1 COURTHOUSE SpUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS F--
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REV-1547 EX AFP CO2-13� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE dR
DISALLOWANCE OF DEDUCTIDNS AND ASSESSMENT OF TAX
ESTATE OF: FRY RALMA CFILE N0. :21 12-0934 ACN: 101 DATE: �5-20-2013
TAX RETURN WAS: ( X) ACCEPTED AS FILED [ ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate CSchedule A) C1� 3 35,40 0.0 0 NOTE: To ensure proper
2. Stocks and Bonds (Schedule B) C2)
326,466. 13 credit to vour account,
.00 submit the upper portion
3. Closely Held Stock/Partnership Interest (Schedule C) t3) of this form with your
4. Mortgages/Nota�s Receivable CSchedule D) C4) •�� tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 81,38 6.52
6. Jaintly Owned Property CSchedule F) C6� .00
7. Transfers (Schedule G) ��� 225,328.64
s. Total Assets (s) 968,581 .34
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral ExpenaeslAdm. CostslMisc. Expenses (Schedule H) �g� 6 2.6 56.09
10. Debts/Mortgage Liahilities/Liens CSchedule I) (10) 80.700.05
11. Total Deductions C111 143,356. 14
12. Net Value of Tax Return (12)
825,225.20
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts CSchedule J) �13� .00
14. Net Value of Estate Suh7ect to Tax �ly? 825r225.20
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 C15) 540�276.94 X 00 - .00
16. Amount of Line 14 taxable at lineal rate Clb) �A4.94R_?6 X 045 = 12,822.67
17. Amount ot Line 14 at sibling rate (17) -U� X 12 = .D 0
18. Amount of line 14 taxable at collateral rate (18) . 00 X 15 = .00
19. Principal Tax Due C19�= 12,822.67
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
09-24-2012 CD016544 641 . 13 13,O�U.OU
TOTAL TAX PAYMENT 13,641 . 13
BALANCE OF TAX DUE 818.46CR
INTEREST AND PEN. .00
TOTAL DUE 818.46CR
.�
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT CCR�, YOU MAY BE DUE
FOR CALCULATION OF ADLIITLONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIDNS. "
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 Wills 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 department's web site at
www.revenue.statepa.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 aliow 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.boardofa�peals.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 personai 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 decedent's 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. Annuat interest rates are available on Form REV-1611,availa6le at www.revenue.state.pa.us,or upon rquest by
calling 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 wili reflect an interest caiculation 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.