HomeMy WebLinkAbout04-26-13 NOTICE OF INHERITANCE TAX � pennsylvania
APPRAISEMENT. ALLOWANCE OR DISALLOWANCE
BUREAU OF INDIVIDUAL TAXES OF IIEDUCTIONS AND ASSESSMENT OF TAX DEPpRTMENTOFREVENUE
INMERITANCE TA% UIVISION HEV-154] IX AFP (03-13)
PO BOX 280601
HARRI50URG PA 11128-0601 f.1C'(�/�K}p^,�� !1�:���E OF
IlLViJt\U �
REGIST�Fd OF� ����LLS nnre o4-z9-zois
ESTATE OF ROBINSON LOIS S
'�i13 RPR 2ti f�l i 1 D I FILE NUMBERTH 21 12-0691
COUNTY CUMBERLAND
ALAN B ROBINSON CLERK C� p�N 101
2406 ROLLING HLLLS DR ORFHANS� COURT APPEAL DATE: 06-28-2013
MECHANICSBURG PA 1.'�GSS.,-021Z�D CO.. PQ (SeereversesideunderObjections)
UUMaGt(LA
Amount Remittedr
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 CDURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS F
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REV-1547 EX AFP CO2-13J NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
UISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: ROBINSON LOIS SFILE N0. :21 12-0691 ACN: 101 DATE: 04-29-2013
TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGEO
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETIIRN
1. Real Estate CS<hadule A7 C1) •00 NOTE: To ensure proper
2. Stocks antl Bontls (Schedule B) �Z� .00 credlk to your a<counk,
. 00 submit khe uppar porYian
3. Closely Haltl Stock/Pertnership Interesk (Schedule G �3) of this form with your
4. Mortgagas/NOtes Re<eivaDle (SChedule D) C4) •00 tax paymant.
5. Cash/Bank Deposits/Misc. Personal Property CSehstlule E) (5) 11 .648.96
6. Jointly Owned Property (SChedule F7 �57 .00
7. TranSfers (Schedule G) (7) •��
e. Tokal nssets Ca7 11 .648.96
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (SChetlule H) (97 . 00
10. Debts/Mortga9e Liabilities/Lians (SChedule I) (10) 101 .156.87
11. Total Detluctions (117 101 �156.87
12. Net Valu¢ of Tax Rekurn �12� 89�507.91-
13. Charitable/Governmental Baquests; Non-ele<tetl 9113 Trusts (Schedule J) �13� .00
14. Net Value of Estake Subjact to Tax �ly� 89.507.91-
NOTE: If an assessment was issued previously, Lines 14. 15, 16, 17. 18 and/or 19 will
reflect fi9ures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of LSne 14 aY spousal rate (15) .00 X 00 = .00
16. Amount of Line 14 taxable at lineal rata (167 - �� X 045 = .00
17. Amount of Line 14 at siblin9 rate (17) - �� X 12 = .00
18. Amount of Line 14 taxabla at collateral rate C18) .00 X 15 = . 00
19. Principal Tax Dua �19�' .00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+7 qM�I1NT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
� IF PAIO AFTER DATE INDIGATED� SEE REVERSE IF TOTAL Dl1E IS REFLECTED AS A CREDIT (CR), YOU MAV BE DUE
FOR CALCULATI�N OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
RESERVATION: Estates of tlecedents dring on or before Oec. 12. 1982 -- if anv future interest in khe esfate is transferre0
in possession or en5ov�enY fo Class B (callaterall beneficiaries of Yhe tlewtlent afYer khe exoiration of aro estate for
life or tor yearsr tha Connorwealth hereby exDresilv reserves the righk ko a00raise antl assess transfer In�eritmce Taxes
at tha lawful Class B (collateral) rete on arry such fuYUre interest.
PUNPOSE OF
NOTICE: To fulfill the recuirenents of Section 2140 of fhe Inheritance antl Estate Tax Ack. Act 23 of 2000. (�2 P.S.
Seckion 9140).
PAYMENT: Detach the to0 Portion of Yhis notice antl submii with your OaY�eni Yo the RepisYer of Wills orinketl on the reverse side.
--Make check or nonev ortler oarabla to: RECISTER OF WIILS. AGENT.
Failure to DeY the tu. 3nkere5t. antl oenalty due nm result in the filing ot a lien of recortl in khe aoproO�iate countv,
or Yhe issuance of an OrOhan's Courk citation.
REFUNO (CR): A ref�ntl of a tax credik, which was not reQUestea on the Tax ReYUrn� nay be requesked bv cospletino an
"aoolication for Befund of Pennsylvania lnher3tance and Estate Taz^ (REV-]313). Aool3cations are available fro�
khe GeDartnant's web site at ww.revenue.skake.0a.u5, anv Registe� of Wills or Revenue Dist�ict Office. or fro� the
tlepartment's 24-hour answerinp service: 1-800-362-2050; services for tupayers with special hearing antl/or
speaking neetls: 1-800-447-3020 RT onlr).
�BJECTIONS: Any parb in inYerest not sakisfieG with khe apOrais�enY, allowanca or tlisallowance of tleduc43ons or assass�ent ot tarz
(including Eiscount or interest) as shwn on t�is notice nay ob]ect viihin 60 davs of Yhe date of reeaiok of this notice
by:
A) ProYest to the PA OeparYpent of Revenue, Board of Aoneals. by filine a protest online af
wvw.boardofappeals.skate.pa.us on or before the 60 daY appeal Oeriod exoires. In ortler for
an e ec ronic pro es o e valitl, you �ust receive a confirnakion nunber and nrocessetl date fro� the
Boartl of Appeals web site. You mav also send a written protest ko PA OeoarY�ent of Revenue. Boartl of Aooeals
P.O. Box 281021. Harrisburg. PA 17128-1021. Pek3tions �aY noY be faxed: or
B) Have the nakter deternined at the autlit ot the oersonal reoreseniakive's account: or
pqqlN_ C) Aoneal to the Orphans• Court.
ISTRATIVE
CORRECTIONS: Factual errors tliscoveretl on Yhis assessnenk should be atltlressed in wriYine to: PA DeOartment of Revenue�
Bureau of Indivitlual Ta�[es. ATTN: Post Assessnenk Reviev Unit, P.O. Box 280601. Narrnsburp. PA P128-0601
ar call 017) ]8]-6505. See Paee 4 ot "Instructions for Inheritance Taz Return for a Resident
Decatlenk" (REV-1501) for an explanation of ad�inisYrativelY correctable errors.
DISCOUNT: If anv t� due is pa3d wikhin three calendar months after the tlecetlenY s tleak�, a five oercent discounk of
the tax oa3d is allowetl.
PENALTV: The 15 oercent t� amnasty non-Oartic3pation penalkv is coaputetl on Yhe total of the tax antl interest assessetl antl not
paid b¢fore Jan. 18, 1996. Yhe first dav after the end of the tax annesky De�iotl. This non-partici0ation
p¢OeltY 1S 2ppee18blp lO thB SdI�P OiOOBI' 2lltl 1!1 Sh¢ t�lp 58�1¢ Sl�p 081'10d 85 y0U N011ltl aDVlal th¢ YeX dlld lOiEflSt
that has been assessad as indicat¢d on this notice.
INTEREST: Interest is charge0 EaginninB with Hrsi tlay of tlalinquency, or n3ne nont�s antl one tlav from the tlate of
death, to the date of Oayment. Tazes which becane delinouant before Jan. 1. 1982, bear inte�est ak the rate of
six oercent oer annun calculated at a daily rate of 0.000164. All S�es which becane dalinquent on antl after
Jan. 1, 1982, will bear interest at a rate w�ich varies fron year to vear with the rete announced bv khe
PA Oeoarknent of Revenue. Rates for 1982 throuph 1999 can be fountl in the Pennsylvan3a Residen} Instwction
Baoklet (REY-1501). the Pennsylvania Non-ras3tlenk Instruct3on Booklet (BEV-1936) or on the OeOartnenY of Revenue
Web sike rm.ravenue.stata.pa.us. The aoolicable intarest rakes for years 2000 through 2012 ara:
InYerest Da31v Interest Dailv InteresS Deily
Vear Rate Factor Year Rate Factor Year Rate Factor
2000 8: .000219 2pp1 9% .00024] 2002 6Y. .000164
2003 5% .00013] 2004 4Y. .000110 2005 5% .000139
2006 ]; .000192 2007 BY. .000219 2008 ]: .000192
20019 5% .000p33gz'! 2010 4% .000110 2011 3% �000082
?�Interesi is calculateC as�follws:
INTEREST = BA�ANCE OF TA% UNPAIO X NUMBER OF MYS DELINpUENT X MILY INTEREST PACTOR
--Anv nokice issuetl afier She kax becones Jel3nquent vill reflect an 3nYerest calculakion Yo 15 tlavs
bevontl the tlate of the assessuent. If oavwenS is matle afSer the interest computation date shovn °� the
mtice, atltl3tional inkerest nust be calculafed.