HomeMy WebLinkAbout04-26-13 NOTICE OF INHERITANCE TAX . pennsylvania
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR �ISALLOWANCE DEPARTMENTOFREVENUE
INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 IX AFP (03-13)
PO BOX 2806D1
HARRISBURG PA 1)128-0601 ft������� 0����� Q�
��G`� ��'Pi O� �,��'�'S ESTATE OF MCCULLOH13 MERLIN L
�',�!13 APR 26 pl l 1 0� pILE NUMBERrH 21 12-0�09
EDWARD P SEEBER CLERK 01- couNrr CUMBERLAND
ACN 101
STE C400 ORPHANS� COURT APPEAL DATE: 06-28-2013
555 GETTYSHURG PIKE CUMB€RLAND CO., PA (SeereversesideunderObjecHons)
MECHANICSBURG PA 17055-520 Anount Renitted
MAKE CHECK PAYABLE ANO REMI7 PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE ___. � RETAIN LOWER PORTION FOR YOUR RECORDS F
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REV-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: MCCULLOH MERLIN LFILE N0. :21 12-0709 ACN: 101 DATE: 04-29-2013
TAX RETURN WAS: C X7 ACCEPTED AS FILED C ) CHANGED
APPRAISEU VALUE OF RE7URN SASED ON: ORIGINAL RETURN
1. Real Estat¢ (Schedule A) �17 15��01� .00 NDTE: To ensure oroper
2. Stocks anE Bands (Schedule B) �2� 269�258.36 credlt to your aecount,
. 00 submit th¢ UPpe!' po!'klon
3. Llosely Heltl Stock/Partnership Interest (Schedule C) C3) of th3s form vith your
4. Mortgages/NOtes Receivable (Sthetlule 0) (4) •00 tax payment.
5. Cash/Bank �eposits/Misc. Personal Praperty (Sehedule EJ (5) 102,932.48
6. JointlY Owned Property CSchedule F) �6� 1�18$.43
7. TrensFers (Schedule G) ��� 428�058.31
s. rotal nssats ca7 958.444.58
APPROVED DEUUCTIONS AND EXEMPTIONS:
9. Funaral Ezpenses/Adm. Costs/Misc. Expenses (SChetlule H] �g� 34.579.13
10. Debts/MOrtgage LiabllitSas/Liens (SChedule I) (lp� 14.875.30
11. Total Deductions (117 49�454.43
12. NeT Yalue ot Tax Return �12� 908r990. 15
li. Charitable/GOVernmental Bequests; Non-elected 9113 Trusts CSChedule J7 �13� •00
14. Net Value of Estate Subject to Tax �ly� 9�8.990. 15
NOTE: If an assessnent was issued previouslY, Lines 14, 15, 16, 17, 18 and/or 19 will
refleet figures that inelude the total of all returns assessed to date.
ASSESSMEN7 OF TAX:
15. Amount ot Line 14 at spousal rate (15) 13,909.52 X �0 - .��
16. Amount of Line 14 taxable at lineal rate (16) A9F.OR0 .63 X �45 = 40,278.63
17. Amount oF L3ne 14 ak sibling rate C17) - 00 X 12 - .0�
19. Amount of Line 14 taxable at collateral rate (18) .00 X �5 = .D�
19. Principal Tax Due �19�= 4D,278.63
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT (+) qMOUNT PpID
DATE NUMBER INTEREST/PEN PAID (-)
0 -19-2012 CD016517 2.013.93 38,264.70
TOTAL TAX PAYMENT 40,278.63
BALANCE OF 7AX DUE ,pQ
INTEREST AND PEN. .00
TOTAL DUE .00
� IF PAID APTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CBEDIT (CR). YDU MAY BE DU
FOR CALCULATION OF ADDITIONAL TNTEREST. A REFUNO. SEE REVERSE SIDE FOR INSTRUCTIDNS.
RESERYATION: Estates of tlecedents dvinp on or before Dec. 12, 1982 -- if any future interest in Yhe estate is kransferreA
in Dossession or enjovment to Class B Ccollakeral) benefieiaries of the Aeeetlent after the ex0iration of ary estate tor
life or for years� the Co�worwealtp hereby ex0�essly rese�ves the riphY to aooraise antl assess transfer Inheritance Taxes
at the lawful Class B (collateral) rate on any such tufure interest.
PURPOSE OF
NOTICE: To fulfill the reauirenenks of Section 2140 of the Inheritance anA EsSata Tax pct. Ack 23 of 2000. (�2 p,S.
Section 9140).
PAYMENT: Oetach tha too oortion of th3s nokice antl suboit wikh vour oaynent ko the Ragister of Wills Drinted on the reverse side.
—Make check or money ortler oavaEle ko: REGISTER OF WILLS, AGENT.
Failure Yo Oav khe k�. interast, antl panaltY tlue way �asult in the filing of a lien of recortl in tho aoprooriaYe countv,
or the issuance of an Orohan•s Court c3tation.
REFUNO (CR): A rofuntl of a taz creEit. which vas not raquestetl on the Tu Return, mav be requesked by c000lef3nB an
"AODlicakion fo� Refund of Pennsylvania lnhe�itante and Ertate Tax^ BEV-1313). poalicakions are available fro�
the departnani•s web sike at wv.revenue.state.Da.us, anv Nee�sker of Wills or Revenue District Office, o� frow the
deoart�ent's 24-hour answerin9 service: I-800-362-2050; services for tazpayers with special hearing antl/or
soeaking neetls: 1-800-447-3020 (TT only).
OBJECTIONS: Any partv in 3nterost not satisfied with the aooraiswent, allowance or tlisallowance of deductions or assess�ent of tax
(inclutlin9 discount or interesU as shwn on this notice nav obiect wikhin 60 tlavs of tbe tlate of receiot ot Mis not3ce
by:
A) Protest ko the PA peoartnent of Revanue. Board of Aooeals, by f33ing a proYesk online at
vw.boa�tlofappeals.sfaka.pa.us on or before the 60 dav aDOeal oeriod expires. In order for
an e ec ron�c oro es o e va13tl, you nus4 reca3ve a contir�ation nu�ber antl orocessed date frow the
BoarE of Aooeals web site. You way also santl e written pro4est to PA Deoartwent of Revenuei Board of Aooeals
P.D. Box 281021, Harrisburg, Pp 17128-1021. Petitions say not be faxetl. or
B) Have the saktar tletarainad af the audif of the personal reoresenfative's account: or
AOMIN- C) Aooeal to the Orohans' Court.
ISTRATIVE
CORRECTIONS� Faetual errors tliscoveratl on this assessnent should be addressed in writine to: Pq OeOartoent of Revenue.
Bureau of Intlivitlual Tanes, ATTN: Post Assesssent Review Unitr P.O. Box 280601, Harrisburp. PA 1]128-0601
or call (I17) 787-6505. See Page 4 of "InstrucYions for Inheritanw Tax Return for a 2esitlent
Decedent^ BEVQ50ll for an exDlanation of adeiniskrotivelY corractable errors.
DISCDUNT: If any taz tlue is paitl with3n three calendar �onths after the decetlenY s death. a five oercent tliscount of
t�e taz paitl is alloWetl.
PENALTY: The 15 percant i� a�nesty non-pa�t3ciDak9on oenaltv is can0utetl on khe katal of the taz antl interest assassed and not
paitl before Jan. 18. 1996, i�e first tlay afier the entl of the taz annesky period. This non-oartici0akion
OPf18]tY 15 2Op2d12b1p 3O k11@ 58p@ peOpBP epd 3O t�18 kh@ 581�! Sl�lp p¢�jOtl d5 ypp vOUld aooeal Sh0 S8X aptl 1fISQr'eSS
khat has baen assessed as intlicatetl on Yhis notice.
INTEREST: Inkeresk is chareed beginnine with firsk tlav of tlelinauency, or n3ne noMhs and one dav f�on the tlate of
tleath, to the dake of paYnent. Tases which beca�e delinpuenk before Jan. 1, 1982r bear inYe�est at tha rote of
six percent oer annue calculated at a da31v rate of 0.000164. All tazes which beca�e tlelinquenk on antl after
Jan. 1, 1982, will b¢ar interest at a reta whic� varies tron year to year w3th the roYe announcetl bv the
PA DeDarYwent of Ravenue. Rates for 1982 throueh 1999 can ba found in the Pennsylvania Resitlent Instruction
Booklet (REV-150ll, tM1e Pennsylvania Non-res3tlent InstrucYian Booklet (REV-1736) or on k�e Departnent of Revenue
Web s3ke vw.rsvenue.state.oa.us. The apolicaGle interest retes for yeare 2000 through 2012 are:
Interest Daily Inie�esY Oailv
Year gaYe Factor Year i�terest Daily
_ Rate Factor Vear Rate Factor
200D 8Y. .000219 2001 9'� .000247 2002 6Y. .000164
2003 5Y. .00013] 2004 4F .000130 2005 5% .000137
2006 ]'/. .000192 2007 BY. .000219 2008 �y ,ppp�g2
2009 5F .00033] 2010 4% .000110 2011 3: .000082
2012 p gz
--Interest is ialculaietl xs�follovs:
INTEREST = BAIANGE OF TAX UNPAID X NUMBER OF MYS OELINQUENT X ppILV INTEREST FqCTOR
--Anv not3ce issued afker the tu Eeco�es tlel3neuent will reflect an intarest calculation to 15 tlavs
bevontl the tlate of the assessnent. If oay�enk is natle after khe interest conputakion tlate shown on the
notice, atltl3tional interesk nust be calculated.