HomeMy WebLinkAbout04-26-13 NOTICE OF INHERITANCE TAX � pennsylvania
APPRAISEMENT. ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE
BUREAU aF INDIVIDUAL inxES OF UEUUCTIONS AND ASSESSMENT OF TAX
INHERITANCE TAX OIVISION REV-1547 EX AFP (03-13)
ro aax �so6oi ftECO�i��� �i���iL �F
HARRISBOBG PA P128-0601
����.�.7Ti=� Q� l"''���'�`S DATE 04-29-2013
:,�1i3 APR 26 PII 1 O�IDATETOFOUEATH 06K05-2012 MONTE E
FILE NUMBER 21 12-0836
CLEI�K Oi CDUNTY CUMBERLAND
EDMUND G MYERS ORI'HANS� COURT ACN 101
301 MARKET ST APPEAL DATE: 06-28-2013
LEMOYNE pp 1�������ANR CO., Na (SeereversesideunderObjections)
Amount Reoitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 1�013
CUT ALONG THIS LINE ____ � RETAIN LOWER PORTION FOR YOUR RECORDS �
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REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEUUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: BAKER MONTE EFILE N0. :21 12-0836 ACN: 101 DATE: 04-29-2013
TAX RETl1RN WAS: C X) ACCEPTED AS FILEO O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORI6INAL RETURN
1. Real Estate (Schedule A) (1) •00 NOTE: Ta ensure proper
2. Stocks antl Bonds (Schetlule H) (Z7 1�068.39 credit to your account.
.�� submit the upper portion
3. Clos¢ly Held Stack/Partnership Intarest CSchedule C) (37 of this form with your
4. Mort9a9es/Nokes Receivable CSCh¢dule D) (4) •00 tax payment.
5. Cash/Bank DeposSts/Misc. Personal Property (Schedule E) (5) ZZ�194. 11
6. Jointly Ownetl Property (SChedule F) �5� .00
7. Trensf¢rs (Schedule G7 ��� 71�388.00
e. 7oia1 nssets (e) 94.650.50
APPROVED �EDUCTIONS AND EXEMPTIONS:
9. Funaral Expenses/Atlm. Costs/Misc. Expenses (S<hedule H) �g7 14.167.88
30. D¢bts/MOrt9a9e Liabilikias/Liens CSchedule I) (30) 15.002.68
11. Total Oeduckions (11) z9r170.56
12. Net Value of Tax Return �1z� 65r479.94
13. Charitable/GOVernmental Bequests; Non-ele<ted 9113 Trusis (Sehadula J) �137 .00
14. Net Value of Estata Subject to Tax �1G� 65.479.94
NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17. 18 and/or 19 will
reflect figures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount ot Line 14 at spousal rate [15) 65.479.94 X 00 = .00
16. Amount ot Llne 14 taxable at lineal rate (167 - �� x 045 = .00
17. Amount ot Lina 14 at sibling rete (17) -00 X 12 - .00
18. Amounk of Line 14 taxable at callateral rate (18) .00 X 15 = .00
19. Principal Tax Due �19�° .00
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT (+) qMpUNT PAIO
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX PAYMENT .00
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 CREDST (CRJ. VOU MAV BE DUE \ • ,
FOR LALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. `O
RESERVATION: Estatas of decetlenks tlYinB on or bafore Oec. 12, 1982 -- if anv future interest in the eskate is Sransferretl
in OOSSBS530� or enjoy�ent to Class B CcollaYeral) benetitiaries of Yha deeadent afker khe expi�ation of any estata for
11fB or for Y88PSr Yh¢ CO�OOfIM881�h hePBbY ¢%DPPSSly �BSB�V¢5 t�B MphY YO dOD�2l5B eOd eS5¢55 k�2p5f¢� I�h¢f1t20CB Td%¢5
at the lawful Class B (collaterell rate on aro such future interesk.
PURPOSE OF
NOTICE: 7o fulfill the reauirenents of Seckion 2140 of the Inheritance and Estate Taz Act� qct 23 of 2000. (72 P.S.
Section 9140).
PAYMENT: Detach the too oortion of khis notice antl subn9t wikh you� Oavmant ko k�e Bepister of W311s Drinked on the reve�se s3tle.
--Make check or noney ortler Davable to: REGISTER OF WILLS. AGENT.
Failure to om the taz, inte�ast, antl oenalty tlue �av rosult in the tiling of a 13en of record in Yhe aOD�ooriate county.
or the issuance of an Orohan's Court citation.
REPUNO (CR): A refuntl of a t� cretlit. which was noi requested on Yhe Tax Rekurn. eav be requesYetl by conplet3ne an
"AOOlitation for Refuntl of Pennsvlvania lnheriYance antl Estate Tax" (REV-1313). Aonl3cations are ava3lable from
the deoartmenk's weE site at www.revenue.skate.oa.us, anv Regisker of Wills or Revenue District Office, or from the
depar4nent's 24-�our iO5M8�lOp service: 1-8003624050; serv3ces for taz0avers w3th s0ecial hearing antl/or
soeaking neetls� 1-800-44]-3020 (TT onlv).
OBJECTIONS: Anv oartv in inkerest not satisfied w9kh the aOVraisnent, allowance or disallowance of tletluctions or assesseant of ka�[
(including tl3scounk or interesU as shown on this notice mm object vithin 60 days of the tlaie of receiot of th3s nokice
by:
A) Protesi to the PA Deparkoent of Revenua, Boartl of ADOeals, bv filing a protes4 online at
www.boa�dofapPOals.staYe.oa.us on o� before khe 60 daY a0oaal oeriotl ex0ire5. In ortler for
an e ec ronac Dro es o e valitl, vou �ust receive a eonfirwation nusber and processed da<e from the
Board of Aooeals web site. You naY also senE a wriHen oroiast to PA Deoartnent of Revenua. Board of Appeals
P.O. Box 281021. HarrisEUre� PA 17128-1021. Petitions �aY not Ee fuetl: or
B) Have Yhe natter determined at khe audit of the personal reorosentative's actounf: or
qq�IN_ C) Apoeal to the Orohans• Lourt.
ISTRATIVE
CORRECTIONS: Fackual errors discoveretl an this assessnent shoultl be atldressed 3n wHtine to: PA Deoartnent ef Revenue.
Buraau of InEivitlual T�es, ATTN: Pask Assessnent Review Unit, P.D. Boz 280601, Harrisbure. PA 3712B-06p1
or call (71]) 787-6505. See Page 4 of "Instruct3ons for Inheritance Tax Nekurn for a Resitleni
Oecedenk" BEV-1501) for an explanaY3on of atlninistretively corcectable errors.
UISCOUNT: If anv t� tlue is paid v3th3n three calendar nonkhs after khe decadenY's tleakh, a five oercenk tliscount of
khe tu pa3tl 3s allowetl.
PENALTY: The 15 percenY t� a�neStY non-particioakion Oenalb is cosputeE on the tofal of the i� antl 3nterest assessetl antl not
oaitl before Jan. 18, 1996, the first dav after Yhe entl of the tax amesty pe�iotl. Th3s non-Darticioation
penaltv is appealable in the sa�e nanner antl in the the saae tine Deriod as vou vould a0oeal ihe kaz antl 9nteresk
that has �een assessetl as indicated on this notice.
INTEREST: Interest is charged bep3nn3ng with first tlav of tlelinquencv. or n3ne �onkhs and one tlav fron ihe date of
tleath, to tha date of oayment. Tazas which becane tlelinauent before Jan. 1. 1982, bear interest aY the rate of
six parcent per annuw calculatetl ak a tlailY rate of 0.000164. All taxes which becane delinquent on antl after
Jan. 1. 1982, vill bear interest at a rate wh3ch varies fron vear ko year w3th the rate announcetl bv the
PA Oeoartnent of Revenue. Rates for 1982 Yhroueh 1999 can be fountl 3n the Pennsvlvania 2esident Instruction
Booklei (REV-150ll, the Pennsylvan3a Nom resiEenf InxSruction Booklek BEV-1]36) or on khe Oepart�ent ot Revenue
Web site www.revenue.state.oa.us. T�e aoolicable intarest rates for years 2000 Yhrough 2p12 are:
Inkerest Oailv Interest Dailv Interest Da31v
Year Ra�e Factor Year Rale Facfor Vear Ra4e Factor
2000 8; .000219 2001 9> .00024] 2002 6Y. �000164
2003 5% .000137 2004 4Y, .000110 2005 5% .00013]
2006 7% .p00192 200] 8'/. .000219 2008 7Y. .000192
2009 5% .�0013� 2010 4Y. .000110 2011 3y, .000082
2012 3Y. .00OOg�
--Inieresk is calculated as fo wus:
INTEREST = BALANCE OF TAX UNPAI� X NUMBER OF MYS OELINpUENT X DpILY INTENEST FACTOR
15 tlays
--Anv not3ce issued affer the kax becones tlelinquent vill reflect a 3nterest calculatian to on the
beyond the tlafe of the assessnant. If pavment is matle after She 3nterest conoutation tlate shown
mtice, atlditional interest nust be calculatetl.