HomeMy WebLinkAbout04-26-13 NOTICE OF INHERITANCE TAX � pennsylvania
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFNEVENUE
BUREAU oF INDIVIDUAL inxES OF �EDUCTIONS AND ASSESSMENT OF TAX
INHENITANCE TAX OIVISION REV-1547 E7( AFP (03-13)
PD BO% 280601
HARRISBURG PA 1T128-0601
�����i�i:� C.!r rIGE nF DATE 04-29-2013
REGISTI'_R Of ��!lLLS ESTATE OF QUIGLEY SR PAUL F
DATE OF DEATH 09-21-2011
:',IiIJ !IPR Z6 PII 1 O�� COUNTYUMBER CUMBERLAND
ROGER QUIGLEY
15 CHSTNUT HLLL RD CLERK U`f A�N pppEAL DATE: 06-28-2013
DILLSBl1RG rnQ�Bt#1NS` �l��fi�f (SeereversesideunderObjections)
CUMBERLAND CQ.. PA Anount eemitted
MAKE CHECK PAYABLE AN� REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE 1 RETAIN LOWER PORTION FOR YOUR RECORDS �
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REV-1547 EX AFP CO2-13J NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ES7ATE OF: QUIGLEY SR PAUL FFILE N0. :21 11-1034 ACN: 101 DATE: 04-29-2013
TAX RETURN WAS: ( X) ACCEPTED AS FIIED O CHANGED
APPRAISEU VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate CSChedule A7 (1) 1.000.00 NOTE: Ta snsure propar
2. Stocks antl Bontls CSchedule B7 (27 .00 <redik to your ae<ounk,
. 00 submik the upper portion
3. Closely Heltl Stock/Partnership Interest (Schedule C) (3J of ihis farm wiih yaur
4. Mortgagas/NOtes Recelvable CSChedule D) (4) •�� tax payment.
5. Cash/Bank DeposSts/Misc. Personal Properky CSChetlule E7 (5) 1.031 .57
6. Jointly Ownetl Property (SCheEUle F) �6� .00
7. Trenstars (Schedule G7 ��� .00
e. Total Assets (e) 2.031 .57
APPROVEU DEDUCTIDNS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Losts/Misc. Expenses (Schedule H) �9� . 00
10. Debts/MOrtgage LSabiliti¢s/Liens (S<hedule D (10) 17.033.41
11. 7oka1 Deductions C117 17.033.41
12. Net Value oF Tax Return �1z� 15.001 .84-
13. Lharitable/GOVernmental Bequasts; Non-ele<ted 9113 Trusts (Schedule J) �13� .00
14. Net Value ot Estate Subject Yo Tax �ly� 15.001.84-
NOTE: If an assessnent was issued previously, Lines 14, 15. 16, 17. 18 and/or 19 w311
reflect fi9ures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount oF Line 14 at spousal rake C15) •00 X 00 = .00
16. Amount of Line 14 taxa6le at lineal rate (16) -�� X 045 = .00
17. Amount oF Lin¢ 14 at sSblinB rate (17) ��0 X 12 = .00
18. Amount of Line 14 taxable at collateral rate C18J .00 X 15 = .00
19. Princfpal Tax Due �19�� .00
TAX CREDITS:
PpYMENT RECEIPT DISCOUNT (+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
TDTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
� IF PAID AFTER DATE INDICATEO, SEE REVERSE IF TOTAL OUE IS REFLECTED AS A CREDIT (CR), YOU MAV BE DU
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
RESERVATION: Estakes of decetlenks tlyina on or before Oec. 12, 3982 -- it anv future interest 3n khe estate 3s transfarretl
in Oossassion or en]oYnent to Class B (collaYeral) �enefitiaries of Y�e tlecadent afYer the exoiration of any eskake for
life or for years, the Lo��omlealth hereM exoresslY reserves the riBht to aooraise anA assess trensfer Inher3tance Tanes
at the lawful Class B Ccollateral) rate on arpr such tuture interest.
PURPOSE OF
NOTICE: To fulfill the requiresents of Set<ion 2140 of Yhe InheriYance antl Esta4e Tax Ack. Aet 23 of 2000. 02 P.S.
Section 9140).
PAYMENT: Datach Yhe fo0 Oo�tion of khis notice antl subwit with vour payeenY to tha Repisker of Wills orinted on the reverse sitle.
--Make check or noney order oavable to: RE67STER OF WILLS, ACENT.
Fa31ure ko pav the tarz. interast, antl OenaltY due nav result in the fIIing of a lien of recortl 9n the aooropriate counky,
or the issuance of an Orohan's Court citation.
REFUNO (CR): A refuntl ot a tax credit, which was nok renuestetl on the Tan Return, nay be renuestetl by cowoletin9 an
"AOOlicakion fo� Refuntl of PennsYlvania ln�eritance and Eskate Taz'• (REV-1333). Applications are availabla from
khe tle0arknent'S ueb site at �vir.revenue.skake.0a.us, anv Negister ot Wills or Ravenue Oistrict Office, or froa the
departnenY's 24-hour ansverinp sarvice: 1-800-362-2050; services for tupavers with soecial �earine and/or
soaak3ng neetls: 1-800-447-3020 (TT onlv).
OBJECTIONS: Anv nartv in inte�est not satisfied with the ao0raisnent, allowance o� disallowance of tletluctions or assessuenY of tax
(inclutling tliscount or inYeresU as shown on this notice wav oEiecY vithin 60 tlays ot tha daYe of receiut of this notice
by:
A) Protast Yo the Pp Deoartoent of Revenue. BoarE of Appeals, by filing a orotest online at
ww.boartlofaooealz.sta4e.pa.us on or before khe 60 dav aoaeal oeriotl exoires. In orEer for
an a ec ronie pro �s o e valid, vou �ust receiva a confiraation nunEer and orocessetl date from tha
BoarE of Aooeals web sike. You nar also sentl a vritten protest to PA Uepartnent of Revenue, Boartl of Apoeals
P.O. Box 281021. HarHSbure, PA 17128-3021. Petitions say not ba faxetl� or
B) Have khe natter deterninetl at the autlit of the parsonal reoresentative's account: or
ppqIN- C) Appeal ko the Orohans' Court.
ISTRATIVE
CORRECTIONS: Factual errors tliscoveretl on this assessment shoultl be atltlressad 3n wHtin9 to: PA Oeoart�enY of Revanue,
Bureau of Intlivitlual Tuas, ATTN: Posk Fssassnenk Review Un3i, P.O. Box 280601, Hamisburp. PR 17128-0601
or call (]1]) 787-6505. See Page 4 of "Instruckions for Inheritan<e Taz fteturn for a ResiEent
Oecedent" (REV-1501) for an explanakion of adninistrativelv correctable errors.
OISCOUNT: If any tax due is paid wit�in khree calendar eonths after the tlecetlent'S death, a five percent tliscount of
the tax Oaid is allowed.
PENALTY: Tha 15 oercent tax awnesty non-pa�ticipak3on Oenaltv is co�putetl on the kokal of the Tu and inkerest assessetl and nok
Daid before Jan. 18, 1996. Yhe first daY after Yhe end oF t�e Yaz a�nestv oer3otl. This non-oarticioakion
p@021Ty l5 aooaalable 1!1 khp SJ�e �2f1OeP ef�(1 ]!1 t�IB Sh¢ 5802 t10@ pPl10tl eS yOV MOUld epDPdl th2 YdX dlltl lOk¢PQSt
that has been assessetl as indicated on this notice.
INTEREST: Interest is charged be6inning with tirst day of delinquency, or nina nonths and one tlav fron t�e date of
death, ko the date of oaypent. Taxes vhich betame tlelinauent before Jan. 1. 1982, bear interesY at the rate ef
six percenk per annun calculated at a dailv rake ot 0.000164. All ta�ces which becane delinpuent on antl after
Jan. 1. 1982, rill bear 3nterest aY a rate rhich var3es froe vear ko year vikh the rete announcetl by the
PA Oeoertnent oF Revenue. Rates tor 1982 through 1999 wn be fountl in the Pennsylvania Resitlent Instruction
Booklei <REV-150ll, ihe Pennsvlvania Non-res3tlent Instruction Booklet (REV-1136) or on the Oepartnent of Revenue
Web site ww.revenue.skab.oe.us. The aool3cable interest raYes for years 2000 fhroueh 2012 are:
Inkerest Oa31y Interest Oailv In4eresk pa91v
Year Rate Factor Year Rate FacYOr Vear Rate Factor
2000 BY. .000219 20p1 9Y. .00024] 20U2 6Y. .000164
2003 SY. .000137 2004 4Y. .000110 2005 5Y. .00033]
2006 '/'/. .000192 200] 8Y. .000219 2008 �g .000192
20019 5: .00013gZ7 2010 4Y. .000110 2011 3q, .000082
?�Interest is calculatetl xs�follows:
INTEREST = BALANCE OF TAX UNPRIO X NIIMBER OF MYS UELINOUENT X MILY INTEREST FACTOR
15 tlays
--Anv notice issuetl after the tas becoees delinnueni vill refleci an inkerest <alculation Yo on khe
bevontl khe date af the assessnenk. If paymeni is natle after khe interest conoutaSion tlate shovn
notice, atltlitional inferest nusS be calculatetl.