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HomeMy WebLinkAbout05-17-13 _ _ . _ �� . NOTICE OF INHERITANCE TAX �� � pCI1I1Sy�VaI1�a APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE BUREAU oF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX _ _. _ INHERITANCE TAX OIVISION REY-1547 EX AFP (03-13) PO BOX 28D601 HARRISBURG PA 17128-0601 ,..,....y ,r.. ., "-�- �:.' - .' �-:� , ��z�;+ �}y DATE 05-13-2013 �'a , y �a �' ! �j ESTATE OF GREIDER MARIE S DA7E OF DEATH 07-14-2�12 !±�� �j�� �� �%� �� ��} FILE NUMBER 21 12-0808 � COUNTY CUMBERLAND DAVID R GETZ ESQ -.� -- .,, ACN 101 PO BOX 845 �^ f"'"1""s'�' "' APPEAL DATE: 07-12-2013 HARRISBURG f��A``1 i 2��08�i0��v����t� (See reverse side underOhjections) C�`���p�� ., „ Amount Remitted � MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COIJRTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS F-- ------------------------------------------------------------------------------------------- REV-1547 EX AFP CO2-13� NOTICE UF INHERITANCE TAX APPRAISEMENT, ALLdWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT UF TAX ESTATE OF: GREIDER MARIE SFILE Nd. :21 12-0808 ACN: 101 DATE: 05-13-2013 TAX RETURN was: c X� ACCEPTED AS FILED O CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RE7URN 1. Real Estate tSchedule A) �1� 119,000.00 N�TE: To ensure proper 2. Stocks and Bonds CSchedule B) �Z) 2,314.35 credit to your account, .00 submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) (3) of this form with your 4. Mort9ages/Notes Receivable (S<:hedule D) (4) •�� tax payment. 5. Cash/Bank Depusits/Misc. Personal Property (Schedule E) C5) 3,3 78.78 6. Jointly Owned Property (Schedule F) �6� .00 7. Transfers CSchedule G) ��� 15,299.38 s. Total assets ts) 139�992.51 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Mi.sc. Expenses CSchedule H) C9? 13�84 0.37 10. Debts/Mort9age LiabilitieslLiens CSchedule I) C10) 27,200.93 11. Total Deductions �11� 41 r 041.3U 12. Net Value of 7ax Return �12� 98,951 .21 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts CSchedule J) �lg� .00 14. Net Value of Estate Subject to Tax �iq� 98,951 .21 NOTE: If an assessment was issued previously, Lines 14: 15. 16, 17, 18 and/nr 19 will reflect figures that include the total of all returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at spousal r�ate C15) . 00 X 00 = .�0 16. Amount of Line 14 taxable at l;ineal rate C16) 95�9�� -?� x 045 = 4,452.80 17. Amount of Line 14 at sibling rate C17) -�� X 12 = .00 18. Amount of Line 14 taxable at collateral rate C18) .00 X 15 = .00 19. Principal Tax L�ue t19)= 4,452.80 TAX CREDITS: PAYMENT RECEIPT DISCDUNT C+� AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 03-27-2013 CD017368 . 00 4,452.&0 TOTAL TAX PAYMENT 4,452.80 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .OU � * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTERES'T. 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 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: Make check or mon�ey orde Spayable to:REGISTER OF WILL AGENT e Register of Wills Indicated on the front of the notice. 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.oa.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 boardofa�peals state pa.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 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 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.