HomeMy WebLinkAbout04-26-13 NOTICE OF INHERITANCE TAX , pennsylvania
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
BUREAU OF INDIVIDUAL TAXES OF DEUUCTIONS AND ASSESSMENT OF TAX DEPARTMENTOFREVENUE
INHERITANCE TAX OIVISION REV-154'l p( AFP (D3-13)
PD BOX 2806D1
HARRISBURG PA 17128-0601
�dECOP;C��.0 i's����d� nF nnrE o4-z9-zoi3
RE�ISTE1� OF �i���-ti3 ESTATE OF WAHL RICHARD W
pm n DATE OF DEATH 06-06-2012
�)��13 APR �6 1 I i 1 V'-� FILE NUMBER 21 12-0795
COUNTY CUMBERLAND
JERRY A WEIGLE ESQ ACN 101
126 E KING ST CLEYZK O�' pppEAL DATE: 06-28-2013
SHIPPENSBURG PA 9RP�A�I�zbCOURT (SeereversesideunderObjecfions)
GUMBERLAND CO., PA Anount Re�3tted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 CDURTHOUSE 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 INHERI7ANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: WAHL RICHARD WFILE N0. :21 12-0795 ACN: 101 DATE: 04-29-2013
TAX RETURN WAS: ( X) ACCEPTED AS FILED ( 7 CXANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (SCheOUle A) �1) 240,000.00 No7E: io ensure proper
2. Skocks and Bontls (SChedule H) �y 2�352.50 creait to your ae<ount,
. 00 submit t118 uppe� po�kion
3. Llasely Held Stock/Partnership Interest (Schedule Cl (3) of this torm with your
4. Mort9a9es/Notes ReceSvable (Schedule D) (4) • 00 tax oayment.
5. Lash/Bank Deposits/MSSC. Personal Property (S<hetlule E7 (5) 2�954.71
6. Jaintly Owned Property (S<hedule F) (6) . ��
7. Transfers (Schedule G) ��� 205�246.55
e. Total Assets (s� 450.553.76
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (5<hedule H) �9� 39.242.69
10. Debts/MOrtgage Liabilities/Liens (SC�edule I7 C10) 4.793.71
11. 7ota1 Deductions (11) 44�036.40
12. Net Value oF 7ax Return �lZ� 406.517.36
13. Charitable/GOVernmental Bequests; Non-electetl 9113 Trusts CSChedule J) �1;� •00
14. Net Value of Estate Sub�e<t ko Tax �ly� 406.517.36
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 af Line 14 at spousal rata (15) .00 7� 00 = .00
16. Amount of LSne 14 kaxable at linaal raTe (16) ���•F»-�F X 045 = 18�293.28
17. Amaunt ot Line 14 at sibling rate C17) - �� X 12 - . 00
18. Amount of Line 14 taxabla ak eollataral rate (18) .00 X 15 = .00
19. Prin<ipal 7ax Due �19�= 18,293.28
TAX CREDITS:
PAYMENT RECEIPT DISLOUNT (+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
08-30-2012 CD016454 421 .05 8,000.00
03-01-2013 CD017263 .00 4.092.23
03-01-2013 CD017264 .00 5,780.00
TOTAL TAX PAYMENT 18,293.28
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
RESERVATION: Estates of dacetlents dyine on or befo�e Dec. 12. 1982 -- if any future interest 3n the esYaL is transfer�ed
in Oossession or enjoynent to Class B (eollateral) beneficiarias of the tlecetlenY after the awiration of aM estate for
lifa or for vearsr khe Conmoewealth harebv axoressly reserves the ripht to aporaise and ass�ss Yransfer Inheritanw Taxes
at the lawful Class B (collateroll rate on arry such future interesY.
PURPOSE OF
NOTICE: 7o fulfill Yhe requirenents of Sackion 2I40 of the Inhe�itance and EsYaYe T� Act. Att 23 of 2800. (72 P.S.
Section 9140).
PAYMENT: Oetach the top portion of this notice and subnit with vour oaynent to the RapisYer of Wills prinYetl on the reverse sitle.
--Make check or money ortler Devable to: REGISTER OF WILIS� AGENT.
Failure to oav the Yaz, inYerest, and penalty due nay result in the filing of a lien ot racortl in the aoarooriate countv,
or the 3ssuance of an Orohan's Court ciYation.
REFUND (CR): A refuntl of a tax tradit. which vas not re0uested on Yhe Tarz ReYUrn, maY be recuesketl by cwDlaYiny an
"Apolication for Refuntl of Pennsvlvania lnheritance and Estata Tax^ (REV4313). AoolicaYions a�a ava3lable from
khe deoarteent's veb sife at ww.revenue.stafe.oa.us, anY Re6ister of Wills or Revenue Oistrict Office, or fron the
daoar4nent's 24-hour ansNe�inp service: 1-800-362-2050; services For kax0ayer5 �ith special nearino anE/or
speaking neetls: 1-800-44]-3020 (TT onlv).
OBJELTIONS: AnY partv in interesk not satisfi¢d wifh the aooraisnent. allowance ar tlisallowance of tleductions or assessneni of iaz
(includinp tl3scouni or inkerest) as shwn on i�is notica mav obiect wiihin 6� daYS of the tlate of receipi of this not3ce
bv:
A) Protest to the PA Oeoartnent of Revenue. BoarE of Aooeals. br tilin9 a protest a�ine at
vw.boartlofaooeals.s4afe.pa.us on or batore the 60 tlay aooeal oeriod expires. In ortler for
an e ec ronie Dro es o e valitl, You nus! receive a confiroation nunber antl prowssetl Eate fron the
Boartl of Aooeals web sife. You �ay also send a wr3ften orotest to PA OeparY�ent of Revenue, Board of Aooeals
P.O. Box 281021. Harrisburg, PA 1]128-]021. Petitions way not be f�etl� or
B) Have the natter tlatereineE at the audit of 4he personal reoresentaLive's accou�t: or
ppyIp_ C) Aooeal fo the Orohans' Couri.
ISTftATIVE
CORRECTIONS� Factual errors tl3scoveretl on this assessneni sho�ltl be addressetl 3n vritinB to: PA Oeoarbent of Revenue,
Bureau of Intlividual Tues. ATTN� Post Assessneni Review Unit. P.O. Box 280601. Harrisbure. PA 17128-0601
o� call (717) ]8]-6505. See Pape 4 of "Inskructions for Inheaiance Tax Return for a Resitlent
Oecetlent" (REV-150ll for an exolanation ot administratively correctaEle errors.
OISCOUNT: If any taz due is paid w9thin three calendar months after khe decedant's death, a five percent tliscounk of
the tu pa3tl is allowed.
PENALTY: The IS oercent Yu annesty non-Oarticlpat3on Denalty is cosouteE on the total of the tas and 3nterest assessetl antl not
oaitl before Jan. 18. 1996, khe first dav after the entl ot the tu annesty period. Th9s non-Darti<ipaYion
pelliltY 15 appealable SO t�1B S2�IB AelIOP1' dOd 111 t�IP th¢ SdAP tine pB!'lOtl 85 YOU would aooeal tf1! t21[ 3po l�kPfpSt
thai has been assessad as intlicaketl on this notice.
INTEREST: Interesk is chargetl beg3nn3ne with first dav of tlelinq�encv, or nine nonths and one tlay fro� the date aF
tleath. to the tlaYe of Daynent. Taxes wh3ch becane delinquenk before Jan. 1, 1982, bear intaresY at t�e rate of
s3x oercent oer annum wlculatetl at a dailv refe of 0.000164. All taxes which becane tlelinauent on antl after
Jan. 1� 1982, will bear inkerest at a rate vhich varies fron vear to year with the rake announ<ad by the
PA Deoartment of Revenue. Rates for 1982 through 1999 can be fountl in the Pennsylvania Resident InstrucY3on
Booklet (REV-150ll, the Pennsvlvania Noo-resident Instruction Booklet BEV-1]36) or on the OeDart�ent ot Revenue
Wab sike vwv.revenue.stake.oa.us. The aonlicable inkerest raLes for vears 2000 through 2012 are:
Interest Dailv Inierest Da3b InteresY Oaily
Year Rate Factor Year Rate Factor Year Raie factor
2000 BY. .000219 2001 9Y. .00024] 2002 6X .000164
2003 5Y. .000137 2004 4Y, .000110 2005 5X .00013]
2006 ]'L .000192 200] BY. .000219 2008 7X .000192
20019 5% .00013ZT 2010 4Y. .p0p110 2011 yy .000082
?�Interest is celculatetl xi�follows:
INTEREST = BALANCE OF TAX UNPAID X NUMBER OF UOYS UELINOUENT X MILY INTEREST FACTDR
ls aars
--Anv notice issuetl after t�e tax beco�es delinuuent �3ll refleci a 3nterest calculat3on to on ihe
beyond tha tlate of the assessnent. If oayment is matle after khe interesk co�putaSion tlate shwn
not3ce, adtlitional interest nost Ee calculatetl.