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Home My WebLink About05-17-13 � NOTICE OF INHERITANCE TAX- �. � � pennsylvania APPRAISEMENT, ALLOWANCE OR DISALLOWANCE } DEPARTMENTOFREVENUE BUREAU oF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX INHERITANCE TAX DIVISION •----�� REV-1547 IX AFP CO3-13) PD BOX 280601 HARRISBURG PA 17128-0601 t';;.; , r? i :.':;� ��- DATE 05-13-2013 t : �.:,` L�i_ ,, � � ,� ESTATE OF POWERS JR EDWARD F DATE OF DEATH 08-27-2012 ' �y `'�� r `�� 1`-J �� COUNTYUMBER CUMBERLAND BENJAMIN J BUTLER ACN 101 STE 101 ;;`�;,;;� �,;; APPEAL DATE: 07-12-2013 10 0 7 M U M M A R D �;; ��t! �:.�� v�,�-i (See reverse side under Objections) LEMOYNE P/��f�b��$3 . -� r- a Amount Remitted� -1 `C r;f _ � i :� MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS LINE_____ -► RETAIN LOWER PORTION FOR YOUR RECORDS E- ------------ ---------------------------------------------------------------- REV-1547 EX AFP (02-13� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: POWERS JR EDWARD FFILE N0. :21 12-1037 ACN: 101 DATE: 05-13-2013 TAX RETURN WAS: ( X) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORI6INAL RETURN 1. Real Estate (Schedule A) �1� 126,000. 00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) �2� .00 credit to your account, . 00 submit the upper portion 3. Closely Held Stock/Partnershiia lnterest (Schedule C) (3) of this form with your 4. Mortgages/Notes Receivable CS�chedule D) �G� .00 tax payment. 5. Cash/Bank Deposits/Misc. Pers��nal Property CSchedule E) (5) 36,924.83 6. Jointly Owned Property (Schedule F) C6� .00 7. Transfers (Schedule G) �� . 00 s. Total Assets cs� 162,924.83 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) �q�_ 29.011 .80 10. Debts/Mortgage Liabilities/Liens CSchedule I) (10) 235.40 11. Total Deductions C11) 29,247.20 12. Net Value of Tax Return �12� 133�677.63 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) �lg� 250.00 14. Net Value of Estate Subject t�� Tax C14� 133,427.63 NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will reflect figures that i�clude the total of all returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at spousal rate (15) .00 X 00 - . 00 16. Amount of Line 14 taxable at :lineal rate (16) �;;•477 63 X 045 = 6,004.24 17. Amount of Line 14 at sibling rate (17) . 0 0 X 12 = .00 18. Amount of Line� 14 taxable at c;ollateral rate (18) .00 X 15 = . 00 19. Principal Tax Due �19�= 6,004.24 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 11-27-2012 CD016834 300.21 6,000. 00 TOTAL TAX PAYMENT 6,300.21 BALANCE OF TAX DUE 295.97CR INTEREST AND PEN. .00 TOTAL DUE 295.97CR � �` * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE / FOR CALCULATION OF ADDITIONAL INTERFST. 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: 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.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 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 decedent's death,a five percent discount of the tax paid is allowabte. 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.