HomeMy WebLinkAbout05-17-13 NOTICE DF INHERITANCE TAX �'�� r��� �Q�nS�/�Van�a
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE �
BUREAU OF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX DEPARTMENTOFREVENUE
INHERITANCE TAX �IVISION ���-���������� REY-1547 EX AFP CO3-13)
PO BOX 280601
HARRISBURG PA 17128-0601
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'} t`, ,i F� tl � DATE 05-13-2013
ESTATE OF HILL EARL W
� q {} DATE OF DEATH 05-30-2012
:,� �`Ii1� 17 �+.i 9'' ;� �J FILE NUMBER 21 12-0757
DAVID H STONE ESQ � r•;� �� COUNTY CUMBERLAND
U� � �i F`• F ACN 1 O 1
STONE LAFAVER � SH�K�ETr , ,,; - APPEAL DATE: p7-12-2013
414 B R I D G E S T �' �'�` "'i'� `" °` � (See reverse side under Objections)
NEW CUMBERLAND �k''��b����`°�92�' '.. !�1``'
Amount Remitted�-- �
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
RE�ISTER OF WILLS
1 COIfRTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE ____ -�-� RETAIN LOWER PORTION FOR YOUR RECORDS E-�
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REV-1547 EX AFP (02-13� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: HILL EARL WFILE N0. :21 12-0757 ACN: 101 DATE: 05-13-2013
TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CNANGED
APPRAISED YALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1� .00 NOTE: To ensure proper
2. Stocks and Bonds CSchedule BJ C2� 446,647.37 credit to your account,
3. Closely Held Stock/Partnership Interest (Schedule C) �3� . �� submit the upper portion
of this form with your
4. Mortgages/Notes Receivable (Schedule D) �G� .00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) (5) .00
6. Jointly Owned Property (Schedule F) �6� .00
7. Transfers (Schedule G) ��� 134,618.40
8. Total Assets (8) 581 ,265.77
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/M.isc. Expe�ses (Schedule H) tq� 34.97 5.50
10. Debts/Mortgage Liabilities/Liens (SChedule I) (10) .00
11. Total Deductions C11� 34,975.50
12. Net Value of Tax Return �12� 546,290.27
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule JJ C13� .0 0
14. Net Value of Estate Subject to Tax C14� 546,290.27
NOTE: If an assessment was issued previouslY, Lines 14, 15, 16, 17, 18 and/or 19 will
reflect figures that include the total of a11 returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rate C15) 546,290.27 X 00 - . 00
16. Amount of Line 14 taxable at lineal rate (16) nn X p4 5 - .00
17. Amount of Line 14 at sibling rate (17) _00 X 12 - .00
18. Amount of Line 14 taxable at collateral rate (18) . 00 X 15 = .00
14. Principal Tax Due �19�= .00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
TOTAL TAX PAYMENT 00
BALANCE OF 7AX DUE .00
INTEREST AND PEN. .00
TOTAL DUE ,pp -��r�
* IF PAID AFTER DATE INDICATED, SEE REV'ERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR�, YOU MAY BE DUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
RESERVATtON: Estates of decedents dying on or before Dec. 12, 1982-if any future interest in the estate is iransferred 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 coilateral 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 departmenYs web site at
www.revenue state a 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,ailowance or disallowance of deduct+ons,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 boardofaqpeals state�a u�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 1 71 28-1 021;
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 caiendar months after the decedenYs death,a five percent discount of ihe 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.p�,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 will reflect an interest calculation to 15 days beyond the date of the
assessmenY. If payment is made after the interest calculation date show on the Notice,additional interest must be calculated.