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Home My WebLink About04-26-13 . NOTICE OF INHERITANCE TAX � pennsylvania APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFPEVENUE BUREAU oF INDIVIDUAL 7nxE5 OF DEDUCTIONS AND ASSESSMENT OF TAX INHERITANCE TAX DIVISION REV-154] IX AFP (03-13) PO BOX 280601 HARRISBURG PA 17128-0601 DATE 04-29-2013 �ECO��'=:�9 C�r��rr OF ESTATE OF CHRONISTER PAULINE F REG!5�k`E:R OF ':'?�l.!_5 DATE OF DEATH 07-01-2012 m u FILE NUMBER 21 12-1070 SUZANNE H GRIESTJ`�S'GPR Zb �I I 1 O 1 COUNTY CUMBERLAND ACN 101 129 E MARKET ST (�I �( APPEAL DATE: 06-28-2013 YORK PA 174b�-�2�� (SeereversesideunderObjections) ORPHANS' UFtT Amount Re�nitted�-� CUMBERLAND CO., PA MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS LINE ____ �► RETAIN LOWER PORTION FOR YOUR RECORDS � "--"--"'----'---- ----'-"-'------------------------------'---"-"""---'------- REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: CHRONISTER PAULINE FFILE N0. :21 12-1070 ACN: 101 DATE: 04-29-2013 TAX RETURN WAS: ( X) ACCEPTED AS FILED ( 7 CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (SChetlule A) (ll • 0� NOTE: Ta ensura proper 2. Stocks and Bontls (SC�etlula B) �z� . 00 creEit to your accaunt, . 00 submit the upper portion 3. Closely Held Stock/Parinership Interest (Schedule C) (3) af this form with your 4. Mort9a9es/Notes Ra<elvable (SChetlule 0) (4) •�� tax payment. 5. Cash/Bank Deposiks/Mis<. Personal Property (Schedule E) (5) 208�977.44 6. Jointly Owned Property CSChatlul¢ F7 (6) .00 7. TransFers (SChedule G) �� 523.647.68 s. Total Assets (8) 732.625. 12 APPROVED DEUUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Atlm. Costs/Misc. Expenses (5<hedule H) �9� 8,413.81 10. Debts/Mortgage Liabilitias/Liens CSchedule I) C10) 301.58 11. Total Deductions Clll 8,715.39 12. Net Value of 7ax Return �yZ� 723�909.73 13. Lharitable/GOVernmental Bequests; Non-elected 9113 Trusts CS<hetlule J) C13) '�� 14. Net Value of Estate Subject ta Tax �yG� 723.909.73 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 of Line 14 at spousal rate (15) •00 X 00 = .00 16. Amount of Line 14 taxable at lineal rate (16) »;•9�Q-�� X 045 = 32�575.94 17. Amount of Line 14 at sibling rete (177 -�0 X 12 - .00 18. Amount of Line 14 taxable at <ollakeral rate C187 . 00 X 15 = .00 19. Prineipal 7ax Due �19�= 32.575.94 TAX CREDITS: PAYMENT RECEIPT DISLOUNT (+7 qMOUNT PAID DATE NUMHER INTEREST/PEN PAID (-) 09-28-2012 CD016574 1 .628.80 30,947. 14 TOTAL TAX PAYMENT 32,575.94 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 � IF PAID AFTER OATE INDICATEU, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT CCR), VOU MAV HE DUE � FOR CALWLATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. RESERVATION: Esfates of tlaceEents dyinB on or betore Dec. 12, 1982 -- if anv fuYUre interesk in the esYate is transferratl 3n oossession or en]oYmank ka Class B (collaterall beneficiaries of the tlecedent after the exoiration of am estake for life o� for vears, tha Co��oriwealth harebv esOresslv reserves khe right to aooraise mJ assess transfer Inheritance Taxes ak the lawful Class B (collaYeral) rate on any such future interest. PURPOSE OF NOTICE: To fa1H11 ihe reGU3re�ents ot Seckion 2140 of ihe Inheritance and EstaYe Tu Ael, AcY 23 of Z000. (72 P.S. Sact9on 9140). PAVMENT: Oetach the too aoMion of th3s nofice antl subnit vith your Oavnanf ko ihe Reg3sier of Wills printetl on the reverse sitle. --Xake check or noner order oaYable to: REGISTER OF WILLS. AGENT. Failure to pay Yhe tax, interest, and oenaltY due �ay result in the filine of a lien of rerortl 9n the aporopriata county, or the issuance of an OrDhan•s Courk citation. REFUNO (CR)v A refuntl of a kaz cred3t, which was not renuestetl on tha Tax Return, nay be renuesietl M ca�ole}inp an "AOOlitation for Refuntl of PennsYlvan3a Inheritance antl Estafe T�" (REY-1313). Apoliotions are available tron the deoarksent•s web s3te ak �ww.ravenue.state.oa.us, anv Re9ister of Wills or Revanue OistricY Office, or fron the Cepartnank's 24-hour answerine scrvice: 1-800-362-2050; services for taxoavers with special heering antl/or soeaking needs: 1-800-441-3020 RT onlv). OBJECTIONS: Any Oa�tY in 3nkerest not saYisfietl wiM khe a00raisoent. allowance or disalloqanca of Aetluet3ons o� assessnent of kan (inclutlin9 tliscount o� inYerest) as shwn on this nofice wav obiect within 60 daYS of Yhe tlake of reteioY of this notice �: A) Protesi ko the PA Oeoarkuent of Revenue, Boartl of AOOeals, by filing a protast online ai ww.boartlofa00aals.state.pa.us on or befora khe 60 tlaY appeal Deriotl e�cDires. In order for an e ac ronac oro es o e valitl, you �ust receive a confiroation nu�bar a�M proeessetl tlate frow the Board of Appeals web site. You nav also send a written orotest to PA pe0a�l�ent of Ravenue, Board of Apoeals P.D. Box 281021. Narr3s�urg. PA 1A284021. Petitions nav not be faxeJz or B) Have the �atker deterninetl at tha autlit of the oersonal reoresentative's aetauni: or AOMIN- C) Appeal to the OrOhans' Court. ISTRATIVE CORRECTIONS: Facival errors Eiscoveretl on khis assessment shoultl be atltlrassed in vriting fo: PA OeDart�ent of Revanue, Bureau of Intlividual Tues. ATTN: Post Assessnent Reviev Ilnik. P.O. eox 280601, Harrisbure. PA 17128-0601 or call (717) ]e]-6505. See Page 4 of "Instructions for Inherikance Tu Rekurn for a ReSiCant Decetlent^ (REV-150ll for an explanation of adninistreYivelY torreckable errors. DISCOUNT: If anv tax due 3s oaid within three calentlar months aRer the tlecetlenS's tleakh, a five percent tl3scount of the tax oa3tl is allowetl. PENqLTY: The IS oercent tax annesky non-particiDation oenalty is cowouted on the tokal of khe ta antl interesk assessetl and not oa3tl befo�e Jan. 18. 1996, She first dav after the entl of the Yau annestv oeriod. This non-oarkici0ation 020d1tY 1S aooealable 3!1 khQ Sd�IB 1112Mp1` dOd 1!1 YhP t�1B S2A¢ 411�¢ pPPiOtl d5 YOU woul0 apwal t11B Ye% d0(� 30LPfP5k that has been assessetl as indicatetl on this notice. INTENEST: Interesk is charpetl beginning with firsk day of delinQUencv, or nine months and ane Jay frw tha tlate of tleath, to the tlate of oavwent. Tazes which becane tlelinouent before Jan. 1, 1982, bear interest at the rata of six oercent Oe� annun calculatetl at a tlailv rake of 0.000164. All i�es which beca�¢ delinpuent on and aFYer Jan. 1, 1982, will bear interest ak a rate which var3es fron vear to vear with Yhe �ate announced by the PA Departnent of Revenue. Rates for 1982 throueh 1999 can be fountl in khe Pennsylvania Resident Instruction Booklet BEV-150ll, SM1e Pennsvlvan3a Nomresident Instruct3on Booklet BEV-1]36) or on the Deoartnent of Revenve Web site wwv.revenuu.stafe.0a.us. The apol3cable interasi rafes for vears 2000 YhrovOh 2012 are: InterasT Dailv Inte�est DailY InteresS Daily Year Rate Factor Vear Rate Factor Year Rate Fattor 2000 B% .000219 2001 9% .00024] 2002 6Y. .000164 2003 5% .00013] 2004 4Y. .000110 2p05 5% .00013'l 2006 7% .000192 200] H% .000219 2008 ]X .000192 2009 5Y. .00013] 2010 4:C .000110 2011 3; .000082 2012 3Y. .000082 Inierest is calculatetl as folla�s: INTEREST = BpLANCE OF TAX UNPAIO X NUMBEB OF MVS DELINpIIENT X MILY INTEREST FACTOR --Anv notice issued after t�e tax beco�es tlelinquent vill reflect an interest calculat3on to 15 davs bevontl the date of the assesswent. If oavnent is natle after the interest coepuYat9on date shwn on khe notice, add3tional inferest nusf be calculatetl.