HomeMy WebLinkAbout04-26-13 NOTICE OF INHERITANCE TAX � pennsylvania
eUREAU OF INDIVIUUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENIIE
iNxeeiraNCe Tax OIVISIDN OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX AFP coa-ia�
PO BOX 280601
HARRISBURG PA 1]128-0601
RECORC}�:Cl rt=:'"ICE (�F narE 04-29-2013
REGI.Ciik_K O� ��"''�-�-� ESTATE OF WANNER RICHARD L
DATE OF DEATH 09-10-2011
)�l3 tIPR ZV` f�� 1 ��� FILE NUMBER 21 11-0987
DONNA K HOPE COUNTY CUMBERLAND
39 INDIANA CIR CLE�tK Ui" A�N pppEAL DATE: 06-28-2013
LEMOYNE D�H{i�f�3CQ1�}Qr (SeereversesideunderObjeckores)
GUMBERLAhdQ f;(?., PA Asount Re�nitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WLLLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE 1 RETAIN LOWER PORTION FOR YOUR RECORDS �
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REV-1547 EX AFP CO2-13) NOTICE OF INHERITANGE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF UEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: WANNER RICHARD LFILE N0. :21 11-0987 ACN: LO1 DATE: 04-29-2013
TAX RETURN WAS: C X) ACCEPTED AS FILED O LHANGEO
APPRAISEU VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) • 0� NOTE: To ensure proper
2. Stocks and Bonds (S<heAUle B7 �p� .00 <redit to your accaunt,
.�� submit ihe upper portion
3. Closely Heltl Stock/Partnership Interest (Schedule C) (3) of this form with your
4. Morteages/NOkes Receivable (SChedule D) [4) •00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (S<hedule E) CS) 4.480.00
6. Jointly �wnetl Prop¢rty CSehedule F7 �6� .00
7. Transters (SChatlula G) ��� .00
e. Total Assets �g� 4.480.00
APPROVED DEDUCTIDNS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Costs/Mis<. Expenses (SC�edule H7 �q� 6.022.52
10. Oabts/MOrtgag¢ Liabilities/Liens (SChedule D (10) 2•SOU.00
ii. rotai nee�ocio�s cii� 8,522•52
iz. Net vaiue ot rax esturn �12� 4,042.52-
13. Lharitable/GOVernmental Bequests; Non-elected 9113 Trusts (Schedule J) �ly� .00
14. Net Value of Estate SubjetY Yo TaX �ly� �1r042.52-
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. Amount of Line 14 at spousal rate (15) •�0 X 00 - .00
16. Amount of Line 14 kaxable at lineal rete C16) - �� X 045 = .00
17. Amount of Line 14 at sibling rate C17) . 00 X 12 = .00
18. Amount of Lfne 14 taxable at collateral rate C18) .�0 X 15 = .�0
19. Principal Tax Due �19�- .00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST ANO PEN. .00
TOTAL DUE .00
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TDTAL Dl1E IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE
FOR CALCULATION OF ADDITIONAL INTEREST. p REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
RESERVATION: Estates of deeedents tlYinp on or before Oec. 12, 1982 — it any futu�e interesi 3n Yhe estake is trensferretl
in Dossession o� en]M�cnt to Class B (collaterell beneficiaries of the daceden4 after ihe es0iretion of arry eskate for
Ilf2 Of f0� y2df5r the Connornrealth herebv @%O�@SSlY �PS¢rvP5 ShP P3Bh� t0 200r215B e�d e5SP55 transfer I�hB�3SeOC¢ TdX¢S
at t�e lavful Class B (tollateral) rate on anv such future interest.
PU2POSE OF
NOTICE: To f�lfill the requirenents of Section 2140 ot khe Inh¢ritance and Eskate Tas Act, pct 23 of 2000. (]2 P.S.
Sect3on 9140).
PAYMENT: Dekach the to0 Oo�tion ot this notice antl suEeiY wikh your pay�ent to the Reyister of Wills Orinted on The reverse side.
--Make chatk or nonev ortler pavaCle to: REGISTER OF WILLS. AGENT.
Failure to OaY the tax, in�erest, and oenalty tlue eay result in th¢ filin9 oF a 13en of record in the approoriake countv,
or the issuance of an Orphan's Lourk cikation.
REFUND (CR): A retund of a tax cretl3i, which was not requested on the Tax Raturn, nay be reQUestetl br comoleting an
"AOPlicakion for Refund of Pennsvlvania lnheritance and Estate Taz'• (REV-1313). Aoolicafions are available froo
the Ceparkoent'S web site at wv.revenue.state.oa.us, anv Register of Wills or Ravenue �istrict Office, or fron the
deparYmenk's 24-hou� answerine servica: 1-800-362-2050; services for �axpaYe�s wi4h soecial hearin8 and/or
speaking neetls� 1-800-447-3020 (TT onlv).
OBJECTIONS: Am parkv in 3nteresk not sakisfietl with the aenraisnenT, allowance or disallowance of detluct3ons or assessaent of tau
(inclutling tl3scouni or inkeresU as shovn on this notica nav obieck wiihin 60 daYS of the tlafe of receipt of this noYice
bv:
A) Protest to the PA Daoarteent of 2evenue, Boartl ef Aooeals, by Hling a orotest online ak
ww.boardofappeals.staYe.Da.us on or before the 60 dav appeal Deriotl exDiras. In order for
an e ec ranac vra es o e valitl, you nust receiva a confireation nunGer and orocessed tlate trow the
Board oF Aooeals veb sike. You way also send a written protest fo PA Deoartnent of Revenue, Board ot Appeals
P.O. Bax 281021, Harrisburgr PA 1�128-1021. Patitions aay not be fazetl: o�
B) Nava the setter detereineE aY the auEit of the nersonal represenYative•5 actount: or
AOMIN- C) Aooeal to the Orvhans' LourY.
ISTRATIVE
CORRECTIONSv Facfual errore discoveretl on this assessaent shoultl be aAtlressetl in vritine to: PA Deparknent of Revanue,
Bureau of Intl3v3tlual Taues. ATTN: Post Assesssent Review Unit, P.O. Box 280601, Harrisborp. PA 1]128-0601
or call (]1]) ]8�-6505. See PaBe 4 of "Instructions for InheriYance Tax Return for a Hesitlenk
Detedent" CREV450ll for an exolanation of atleiniskra�ivelv correctable errore.
❑ISCOUNT: If anv tax due is oaitl wiYh3n Shree calenEar nonkhs after the tlecetlent's tleath, a five percent tl3scounk of
the ta�c Oaitl is allo�etl.
PENALTY: T�e 15 perceM taz annesty non-Oarticipation oenaltv 3s compuketl on the total of the Su anA inte�est assessetl antl not
oaid bafore Jan. 18, 1996, the first day after the end of the faz a�nesty Oeriotl. This non-oarYiciDation
oenaltv 15 apoealablo 3!1 khB 53A8 �2O112f Bpd 30 Yhp thp Shcll¢ �lAB PPflOtl 85 y011 MOU14 aVOaal t�18 L8X e!1(1 lOtBl'@St
that has been assessetl as intlicatea on this notice.
INTEftEST: Interest is charBeC be8inning vith first dav of tlel3npuency, or nine nonths anE one tlav fron khe tlate of
tleath, to the date of pav�ent. Taxes which becane delin0uent baFore Jan. 1, 1982, bea� interesk at the rata of
six oercent oer annuw calculated a� a dailv rate of 0.000164. All t�es which becane tlelinquent on antl afYer
Jan. 1, 1982� will bear interest at a rake vhic� varies froA vear to vear with the rake announced bv the
PA OeoaMnent of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Residenk Instruction
Booklei (REV-150ll, ihe Pennsvlvan9a Non-resitlenf Inskruc�ion Booklet BEV-I]36) or on the Deoartnent of Revenue
Web site www.revenue.state.pa.us. The apDlicable 3nterest retes for years 2000 through 2012 are:
Inkerest Daily Interest Daily Interest Da31v
Year Rate Factor Year Rake Fattor Year Rate Fackor
2000 8% .000219 2001 9Y. .000247 2002 6Y. .000164
2003 5: .000131 2004 4X .000110 20�5 5Y. .00013]
2006 ]% .000192 2007 BY. .000219 2008 ]� .000192
2009 5X .D00137 2010 4Y. .000110 2011 3Y, .000082
2012 3y .000082
IntaresY 3s calculafetl as follws:
INTEREST = BALANCE OF TAX UNPAID % NUMBER OP MYS DELINpOENT X MILY INiEREST FAQOR
--Anv nofice issued after the kax becowes delinauent v311 reflect an interest calculat3on to 15 days
n t�e
bevond tha tlate ot khe assess�ent. If payment 3s natle aHer t�e inYerest conoutat3on tlake shovn �
noY3ce, aEtlitional inferesk nust be calculatetl.