HomeMy WebLinkAbout05-17-13 (2) NOTICE OF INHERITANCE TAX �������� pQ��S��Va���
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE � DEPARTMENTOFREVENUE
INHERITANCE rax DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX �
PO BOX 280601
REV-1547 EX AFP (03-13)
HARRISBURG PA 17128-OC,O1
3,.r��,� ,;�i� DATE 05-13-201�
" �'� ESTATE OF JOHNSON PAUL E
�`4"`'�� � ' �� � � �- - DATE OF DEATH Ob-14-2011
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FILE NUMBER 21 11-0742
''�� ��I,�� � 1 ;��i I ;;, �� COUNTY CUMBERLAND
THOMAS P GACKI ACN 101
FL 8 '����;�;� APPEAL DATE: 07-12-2013
213 MA R K E T S T . f� ., , (See reverse side under Dbjections)
HARRISBURG PA � � ��� C -�" �
�� �t`���L�= � a j Amount Remitted
' ''' MAKE CHECK PAYABLE ANI1 REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE ____ � RETAIN LOWER PORTI�N FOR YOUR RECORDS (�-�
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REY-1547 EX AFP CQ2-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALL.OWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE dF: J�HNSON PAUL EFILE ND. :21 11-0742 ACN: 101 DATE: 05-13-2013
TAX RETURN WAS: C )O ACCEPTED AS FILED C ) CHANGED
APPRAISED YALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate CSchedule AJ �1� 230,000. �� N07E: To ensure proper
2. Stocks and Bonds (Schedule B:� �Z� .00 credit to your account,
.00 submit the upper portion
3. Closely Held Stock/Partnership Interest CSchedule C) C3) of this form with your
4. Mortgages/Notes Receivable CSchedule D� �y� .00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) (53 �8.48 7.4 7
6. Jointly Owned Property CSchedule F) C6� .00
7. Transfers [Schedule G) ��� .00
8. Total Assets cs� 318.4$7.47
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm_ Costs/Mi:sc. Expenses CSchedule H) �9� 71,590.94
10. De6ts/Mortgage Liabilities/Liens CSchedule I) �lp� 214,721 .45
11. Total Deductions
ciiy 286,312.39
12. Net Value of Tax Return �lp� 32.175.U8
13. Charitable/6overnmental Bequests; Non-elected 9113 Trusts CSchedule J) �lg� .00
14. Net Value of Estate Subject to Tax C14� 32�175.08
NdTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will
reflect figures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rate C15) .0 0 X 00 - .00
16. Amount of Li�e 14 taxable at lineal rate (16) ��• 175.(1R X 045 = 1,447.8$
17. Amount of Line 14 at sibling rate C17)- .0 0 X j2 = . 00
18. Amount ot Line 14 taxable at co:Llateral rate (18) .00 X 15 = .00
19. Principal Tax Due �19�= 1 ,447.88
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
03-19-2013 CD017346 43.93- 1,493.93
TOTAL TAX PAYMEhIT 1,450.00
BALANCE �F TAX DUE 2. 12CR
INTEREST AND PEN. .00
TOTAL DUE 2. 12CR ,�
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT CCR), YOU MAY BE DUE
FOR CALCULATION OF ADDITIDNAL 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 lawfui coltateral rate on any such
future i�terest.
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 inheritance and Estate Tax(REV-1313). Applications are available from the departmenYs 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 allow 4-6 weeks from the date a refund was granted to arrive.
OBJECTIONS: Any party in interest not satisfied with the appraisement,aliowance 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 boardofaaoeals 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 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 decedenYs death,a five percent discount of the tax paid is allowabie.
INTEREST: Interest is charged beginning with first day of detinquency,or nine months and one date from date of death,to the date of
payment. Annual interest rates are availabte 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 caiculation date show on the Notice,additional interest must be calculated.