HomeMy WebLinkAbout04-26-13 NOTICE OF INHERITANCE TAX � pennsylvania
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT� ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENIIE
OF DEDUCTIONS AND ASSESSMENT OF TAX
INHERITANCE TAX DIVISION REV-1547 EX AFP (03-13)
PO BOX 280601
HARRISBURG PA I]128-0601
RECOftDi�� S�E ;��(;� QF DATE 04-29-2013
REGiSit�iY �h it'�f..�S ESTATE OF BOYD HELEN M
�p DATE OF DEATH 01-01-2012
:Gi3 APR 2G �I � 1 Q� FILE NUMBER 21 12-0406
EDWARD P SEEBER COUNTY CUMBERLAND
STE C400 CLERI� Oi� ^�" qppEAL DATE: 06-28-2013
555 GETTYSBURG PIKE ORPHANS� ����� (SeereversesideunderObject[ons)
MECHANICSBURG PA GdM����.dYND CO., PQ Anount Reeitted
MAKE CHECK PAYABLE AN� REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE ____ � RETAIN LOWER PORTION FOR YOUR RECORDS �
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REV-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENL ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: BOYD HELEN MFILE N0. :21 12-0406 ACN: 101 DATE: 04-29-2013
TAX RETURN WAS: ( X7 ACCEPTED AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGLNAL RETURN
1. Real Estate (Sehetlule A) (ll •0� NOTE: To ansure proper
2. Stocks antl Bonds (SCh¢tlula B) �z� . �0 <redit to your aecount.
.00 submit the uppsr portion
3. Llosely Heltl Stock/PartnershiP Intarest CSChetlule C) (3) of this form with your
4. Mortgaees/Notes Receiva6le (Schedule D) C4) •00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (Sehedule E7 (5) 1�749.57
6. Jointly Owned Property (Schetlule F) �5� . 00
7. Transfers (Schedule G) ��� 580.961 . 13
e. Total Assets (e) 582.710.70
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Costs/Mise. Expenses (SChetlule H) �9� 24.903.91
10. Debts/MOrtgage Liabilities/Lians (Sehatlule I7 (10) 5.548.41
11. Total naauctions ai� 30,452.32
12. Net vai�e ot rax aet�ro �127 552,258.38
13. C�aritable/GOVernmental Baquests; Non-alactetl 9113 Trusis (SChetlule J) �137 .00
14. Net Value ot Estate Subjact to Tax �ly� 552,258.38
NOTE: If an assessnent was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will
reflect fi8ures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rate C15J .00 X 00 = .�0
16. Amount of Line 14 taxable at lineal rate (167 FF7.7FR.�R X 045 = 24,851.63
17. Amount of Line 14 at siblin9 rate C17) -0� X 12 ' .�0
18. Amount of Line 14 taxable at collateral rate C18) .00 X 15 = .�0
19. Principal Tax Due �19�= 24,851.63
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+7 pMOUNT PAID
OATE NUMBER INTEREST/PEN PAID (-)
04-02-2012 CD015789 .00 23.294.34
09-19-2012 CD016518 .00 331 .27
INTEREST IS CHARGED THROUGH 05-14-2013 TOTAL TAX PAYMENT 23,625.61
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF 7AX DUE 1,226.02
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 22.62
TOTAL DUE 1,248.64
i IF PAID AFTER OATE INDICATED� SEE REVERSE IF TOTAL DUE IS REPLECTED AS A CREDIT (CR)� VOU MAV BE DUE \• �
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. V
V
RESERVATIDN: Estates of tlecetlenks tlyine on or before Dec. 12. 1982 -- 3f any fukure interest in the estate ns kransferretl
9n oossession or en]oY�ent to Class B (collakerall beneficiaries of t�e tleeatlant after the expiration of aror eskake for
13fe or for years� the Connomrealth herebv exoressly reserves the riB�t to a00raise and assess transfer Inher3tance Taxes
ak Yhe lawful Class B (callate�al) raie on am such fuYUre inkerest.
PURPDSE OF
NOTILE: To fulfill the �eauirenents of SecY3on 2140 of the Inhe�itance and Estate Taz Actr A�t 23 of 2000. (�2 P.S.
Section 9140).
PAVMENT: Oetach the too Oorkion of this notice antl subaiY wit� your paynenk to the Register of Wills printed on Yhe reverse side.
--Make check or nonev ordar oavable ko� REGISTER OF WILLS. AGENT.
Failure ko PaY the tax, interest, and oenalty tlue �i� resulf in the f313ne of a lien of record in khe apDroD�iate counky,
or the issuanca of an Orohan's Lourt ciSation.
REF�ND (CR): A refuntl of a tarz cretliY, wh3ch vas nok requesSed en the Tax Return, nav be repuested bv cowolat3ng an
"Applicakion for Refund ot Pennsvlvania lnheritance anC Estate Tax^ (REV-1313). Aoolicat3ons are ava3lable fro�
Yhe Eeparkment•s �eb site at www.�avenue.skaYe.pa.us, any Reeiste� of Wills or Revenue Oistrict Office, or fro� the
tlepartnenk's 24-hou� answerine sarvice: 1-800-362Q050; services for taxoavars w3Yh soecial hearing antl/or
soeakin9 neetls� 3-800-447-3020 (TT onlv).
OBJECTIONS: Any parky in interest not satisHetl v3k� the aporaisnent, allowanca or E3sallowance of detluctions or assessnant of Yarz
(inclutlin9 discount o� interesU as shown on Yhis notice Tav obieci wi<h3n 60 tlays of th¢ date of receiDt ot this noYice
bv:
A) Protast ko khe PA OeOartneni ef Revenue. Board of AOneals, by filinp a orofesk online at
ww.boartlofaopeals.sYate.Oa.us on or bafore Yhe 60 Eay aDVeal Oeriod exoires. In o�de� for
an e ec ronnc pro es o e valid. vou �usY receive a confi�eation nuwEer anE Orocessed date fro� the
Board of AoVeals veb site. You mav also sentl a written Drotast 4o PA Depart�ent of Ravenue. Boartl of Rooeals
P.O. Box 281021, Harrisbure� 7A 17128-]023. PekiYions nay nok be faxed: or
B) Have the nakter Oeterninetl at tha audit of the personal re0resentative's account: or
AOMIN- C) Aooeel to khe Orphans• Court.
ISTRATIVE
CORRECTIONS: Factual errors tliscovered on th9s assessnenk shoultl be adtlrassetl 3n wHtine ko: PA Deoarioent of Bevenue.
Bureau of Intliv3tlual Taces. ATTN: Post Assessaent Reviev Unit, P.O. Box 280601. HarrisEUrg, PA 1]128-0601
ar tall O17) 7B]-6505. See Pape 4 of ^Instruckions for Inheritanta Tax Return for a Resitl¢nt
Oecedent" (REV-150ll for an exolanation of adniniskraYivelv wrrecta0le errors.
DISCOUNT: If any t� tlue is oa3tl w3kh3n khree calendar nonths afYer khe decetlent'S death. a f3ve oercenk tliscounY of
the 4ax oa3tl is allowetl.
PENALTV: The 15 oercent taz annestv non-part3cipakion Denaltr is comoutetl on the kotal of the fax antl interest assesseA antl not
paitl bafore Jan. 18. 3996, the tirst tlav afier the entl of the taz annasty oeriotl. This non-oarticiDation
oenalty is apaealable in khe same sanner antl in the the sane tine period as vou woultl a0Vea1 the tu and interest
that has been assessetl as indicated on this noYice.
7NTEREST: Interesk is cha�ged bee���ine wiYh HrsY tlay of delinouencv, or n3ne nonShs and one Eav froo the tlate of
tleaYh, to the date of pavneni. Taxes �hich beca�e tlelinquent before Jan. l. 1982, bear interest at khe rake af
six narcent oer annum calculated at a dailv rake of O.OD0164. All tazes whic� be<a�e delinquenk on and aFker
Jan. 1. 1982, w311 bear interest at a rake vhich varies from year to year with the rete announcetl EY tha
PA Oeparkment of Revenue. Raies for 1982 throuah 1999 can be fountl in ihe Pennsvlvania Resitlent Inskruckion
Booklet BEV-150U, ihe Pennsvlvania Non-resitlent Instruct3on Booklet BEV-1736) or on the �epaMnent of Revenue
Web site vww.revenue.stete.oa.us. The apOlicable 9nteresi rates for years 200U throug� 2012 a�e:
Interest Oa31v Inkerest Oailv Interert Daily
Year Rate Factor Year Rate Fackor Year Rate Fac4or
2000 8% .00U219 2003 9Y. .00024] 2002 6Y. .000164
2003 5Y, .000137 2004 4Y. .000110 2005 5: .00013]
2006 �% .000192 200] 8% .000219 2008 ]% .000192
20019 5Y. .00p013gp'! 2010 4Y, .000110 2011 3Y. .000082
?�Interest is celculatetl ai�follows:
INTEREST = BALANLE OF TAX ONPAIO X NUMBEH OP MYS DELINpUENT X DAILY INTEREST FACTOR
15 tlavs
--Any not3ce 3ssued after the Sax Eeco�es delinauent will reflect an inierest calculaYion to on She
bevontl khe date ot the assess�ent. If pavnent 3s matle afker the interest conoutakion date shown
nokice, additional 3nterest n�usk be calculatetl.