HomeMy WebLinkAbout05-17-13 �� �
NOTICE OF INHERITANCE TAX ��?
� � �� pennsylvania
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE �
BUREAU OF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX DEPARTMENT OF REVENUE
INHERITANCE TAX �IVISION ����- -��---�
REV-1547 EX AFP (03-13)
PO BOX 280601
HARRISBURG PA 17128-0601
t�'���i a� + '.. !�f ;,'~ DATE 05-13-2013
��;:�� �; ti �� ; ESTATE �F VILLARONGA DANELLE D
DATE OF DEATH 10-14-2010
; ;�� r � a-;`{ ` " ':� FILE NUMBER 21 10-1069
:. � (i��Y 17 � � _� L�.�
COUNTY CUMBERLAND
R MARK THOMAS ESQUIRE ACN 101
101 S MARKET ST ��-�'���� `� APPEAL DATE: 07-12-2013
MECHANICSBURG PA 1� `G�is'�`��'�-'�,i��� :.: _�'i.;�.,�;� (SeereversesideunderObjections)
CUP��13E�'L,':fj�' , . . , „ amount rtemitted�- -�
MAKE CHECK PAYABLE AND REMIT PAYMENT TD:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE ____ -► RETAIN LOWER PURTION FOR YDUR RECORDS F-
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REV-1547 EX AFP CO2-13� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: VILLARON�A DANELLE DFILE N0. :21 10-1069 ACN: 101 DATE: 05-13-2013
TAX RETURN WAS: C X) ACCEPTED AS FILED O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) C1J 105,000.00
NOTE: To ensure proper
2. Stocks and Bonds (Schedule B) �z� .00 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) �y� .00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) (5) 7,364.76
6. Jointly Owned Property CSchedule FJ �6� 35,535.92
7. Transfers (Schedule 6) ��� .00
8. Total o,ssets c8) 147,900.68
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses CSchedule H) �q� 48.44 3.07
10. Debts/Mortgage Liabilities/Liens CSchedule I) �lp� 57,038.98
11. Total Deductions C11� 105,482.05
12. Net Value of Tax Return �12� 42�418.63
13. Charitable/6overnmental Bequests; Non-elected 9113 Trusts (Schedule J) C13� .0 0
14. Net Value of Estate Subject to Tax C14� 42,418.63
NOTE: If an assessment was i.ssued 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 :�ineal rate (16� 49.41 R_63 X 045 = 1,908.84
17. Amount of Line 14 at sibling rate (17) -DO X 12 = .00
18. Amount of Line 14 taxable at <:ollateral rate (18) . 00 X 15 = .00
19. Principal Tax Due �19�= 1 ,908.84
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID
01-11-2011 CD013888 52.63 1,000.00
03-19-2013 CD017342 33.91- 890. 12
BALANCE OF UNPAID INTEREST/PENALTY AS OF 03-20-2013 TOTAL TAX PAYMENT 1 ,908.84
BALANCE OF TAX DUE .00
INTEREST AND PEN. 9.20
TOTAL DUE 9.20 �
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE\'-i-,
FOR CALCULATION OF ADDITIONAL INTEREST. 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 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 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 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.