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Home My WebLink About04-26-13 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 E% AFP (03-13) PO BOX 280601 HAftRISBURG PA 17128-0601 REGORt�Ef.� �)C�ICE 0� DATE 04-29-2013 REGISZr.Ft OI" ��?�ILI_S ESTATE OF FRY HOPE F DATE OF DEATH 10-06-2010 ;'ii13 APR �6 111 1 Q5 FILE NUMBER 21 10-1109 COUNTY CUMBERLAND DOUGLAS G MILLER CLERK Ui' A�N 101 60 W POMFRET ST pD1L� APPEAL DATE: 06-28-2013 CARLISLE PA Q�FOtV�'�I�i�QJRT (SeereversesideunderObjections) CUMBERLAND CO., PA nnount rtemstted� MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SqUARE CARLISLE PA 17013 CUT ALONG THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS � '-'------"----------------------------'-'--------"---'---'--'-'--'----'-'----'----------' REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: FRY HOPE FFILE N0. :21 10-1109 ACN: 101 DATE: 04-29-2013 TAX RETURN WAS: ( jO ACCEPTED AS FILED O CHANGED APPRAISEU VALUE OF RETURN BASED ON: ORIGLNAL RETURN 1. Real Eskake (Schedule AJ (1) 75.��0 .00 NOTE: To ensure proper 2. Stacks and 8ands (SChetlule B) �p� .0� cretlit to your aecount, 0D submit the uppe� oortion 3. Closely Heltl Stock/Partnership InTerest (Schedula C) (3) of this form wit� your 4. Mortgages/NOtes Re<aivable (SChedule ID (4) '00 tax payment. 5. Cash/Bank Deposfts/Misc. Personal Property CSehetlule E) (5J Z0.313.66 6. Jointly Ownetl Property (Schedule F) �57 .00 7. Transfars CSchetlula 6) �� 102�248.85 e. 7ota1 Assets (e) 197�562.51 APPROVEU DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (SChedule H) �9) 15.048. 18 30. Debts/Mort9age Liabilities/Liens CSChedule I) (10) 13.603.73 11. Total Detluctions (11J 28r651.91 12. Net Value of Tax ReYUrn �yZ� 168,910.60 13. Charitable/GOVSrnmental Bsquests; Non-alected 9113 Trusts (SChetlula J) �lg� .00 14. Net Value of Estate Subjeck to Tax �lG� 1(8.910.60 NOTE: 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. Amounk of Line 14 at spousal rate (15) •00 X 00 = .DO 16. Amount of Line 14 taxable at linaal rate (16) - �� X 045 = .00 17. Amount of Line 14 at sibling rate (17] 102.2GR_8F X 12 = 12�269.86 18. Amount of Line 14 taxable ak collakeral rate (18) 66r661 .75 X 15 = 9�999.26 19. Principal Tax Due �19�= 22,269. 12 TAX CREDITS: PAVMENT RECEIPT DISCOUNT (+7 pMOUNT PAID DATE NOMBER INTEREST/PEN PAID (-) 01-06-2011 CD013861 1,113.46 24,000 .00 TOTAL TAX PAYMENT 25,113.46 BALANCE OF TAX DUE 2,844.34CR INTEREST AND PEN. .00 TOTAL DUE 2.844.34C � IF PAID AFTER OATE INDICATEU, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (LR), VOU MAY BE DUE FOR CALCl1LATI0N OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. RESERVATION: Eskates of decetlenks dving on or before Dec. 12, 1982 -- if anv future inferest in the estate is Yransterretl �� oossession or eniov�ent to Class B (collateral) Ceneticiaries of tha tlecetlent after the exoiration of a�ry estate for life o� for yea�s. ihe Conwom�ealth herebY ezoressly reserves the �ight�YO apOroise antl assess kransfer Inhe�itance T�es at khe lawful Class B (collate�al) rate on anv suc� tuture interest. PURPOSE OF NOTICE: To fulfill khe reauirenents ot Sect3on 2140 of the In�aritance and Estake Taz Act. AcY 23 of Z000. (72 P.S. Sectian 9140). PAYMENT: Oetach khe toD nort9an of this not3ce antl subn3i vith vour paynent to the Register of Wills orinted on the reverse side. --Make check or money order oayable to: REGISTER OF WILIS� AGENT. Failure to oav khe k�. interest, and oenalky dus eev result in f�e filin9 of a lien of recortl in the a0oropriate counYy. or tha issuance af an Orohan's Court ciYaSion. REFONO (CR): A refuntl of a tax c�edit, vhich vas not requestetl on k�e Tax HeYUrn, mav be requested bv comPlet3ng an "AOOlication for Refuntl oF Pennsylvania lnheHtance and Estate Tax" (2EV-1313). AoPlicat3ons are available from the tle0a�tnent's web sita at wr.�evenue.state.0a.us. any Repister of Wills or Revenue Uistrict Office, or fron the tleparYwent's 24-hour B�SM¢�l�p service: 1-800-362-2050; services far kazpavers vith soecial �earing and/or speaking neetls: 1-800-447-3020 RT on1Y). OBJECTIONS: Am oarty in intarest not satisfietl vith the auoreis�enY, allowance or tlisallowance of deductions or assessaeni of taz (includine discount or interesU as shovn on this notice nay obiecY within 60 devs of the daYe of raceiot o£ this notice by: A) ProYest to the PA Oepartment of Revenue, Board of Appeals. bv filinp a proYesk onl3ne at ww.boardoFappeals.state.oa.us on or before the 60 Cay aooeal oeriod axpires. In orEer for an e ec ronac pro es o e valid, vou qust receive a contirsation nuaber and nrocessetl date tron the Boa�d of Apoeals web siYe. You nav also send a written orotesk to PA Depa�t�ent of Revenue, Board of ADGeals P.O. Box 281021. Narr3sbure. PA 1�128-1021. PeYitions �av not b¢ tazetl: or B) Nave the watker detarninetl at the audit of the personal reoresentative•s accounk: or AONIN- C) AODeal ko khe D�phans' CouM. ISTRATIVE W2RECTIONS: Factual arrors tliscovereE on this assessment shoultl be atlJressetl in wr3t3ng to: PA OepaMment of Revenue. Bureau of Indivitlual T�es. ATTN: Post Assesswent Review Ilnit. P.O. Boz 280601. Harrisbure� PA 17128-0601 or call (717) 98]-6505. See Pape 4 of "Insiruct3ons io� InheHYance Tax Beturn for a ResidenT Decetlent" BEV-150ll for an exolanation of atlninistrativelY torrectaCle errors. DISCOONT: If any ka�t due is oaid w3tnin three calentlar AonMs after the tlecetlent's tleakh, a t3ve perwnt d3scount of the tax paitl is allowetl. PENALTY: The 15 oercent tu annesty non-oarkicipation oenaltY is conputed on Yhe total of She kaz antl inkerest assessetl antl not oaiA befora Jan. 18. 1996, khe first tlav after tha entl of the tax annestv oeriotl. This non-participation penaltv is apPealable in the same nanner antl 3n the the sane tine per3otl as You woultl a0oeal Yhe tax and interest that has been assessetl as indicafetl on this notice. INTEREST: Inierest is charBetl bepinninB wi<h first dav of delinquencv, or nine eonkhs and one Eay frow the tlate oF daath, to the dake of OaYwent. Tazes which becane GelinQUent before Jan. 1, 1982, bear interest at the rete of six nercenk Der annuw calculated ai a dailv rake of 0.000164. All iazes vhich becane delinquent on anE after Jan. 1. 1982� will bear interest at a rate which varies fron vear to year with khe rate announcad bv the PA Deoartment of Revenue. Rates for 1982 throu9h 1999 can be Fountl in the PennsYlvania Residenk Instruct3on Booklei BEV-150ll. She Pennsvlvan3a Non-resitlent Inskrucfian Booklet (HEV-1]36) or on the DeOartnenk of Revenue Web site vw.revenue.s4ate.pa.us. The aoolicable inierest rates for years 2000 tM1roug� 2012 are: Inkerest Oa31y InteresT pailv Interest Daily Year Ra�e Factor Year Rafe Factor Year Rate Factor 2000 BY. .000219 20U3 9'/. .00024] 2002 6Y. .000164 2003 SY. .00013] 2004 4: .000110 2005 5X .00013] 2006 ]% .000192 2007 BY. .000219 2008 ]°i. .000192 2009 5% .00013] 2010 4Y. .000110 2011 3Y. .000082 2012 p g --Interest is celculated as�follows: INTEBEST = BALANCE OF TAX UNPAID X NUMBER OF ppYS �ELINpUENT X MILV INTENEST FACTDR 15 tlavs --Any noYice issuetl after the fex becones Eelinauant will reflect an interest calculat3on to on t�e beyond the Eate ot t�e assessoenk. If pavnent is eade afier the 3nterest comoutat3on date shown not9ce, atltlitional interest nust be calculatetl.