HomeMy WebLinkAbout04-26-13 NOTICE OF INHERITANCE TAX � pennsylvania
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE
BUREAU oF INUIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX
INHERITANCE TAX DIVISION REV-1547 IX AFP (03-13)
PO 60X 280601
HARRISBURG PA 1]128-0601 ��G`O��j`L� a�i 1C� oF
REG!S ,ii:ii Or G'1!�_LS DATE 04-29-2013
m u ESTATE OF ALLEN BETTY C
.����.!13 RPR 2ti i�l I 1 � I DATE OF DEATH 09-25-2012
FILE NUMBER 21 12-1081
ROGER B IRWIN ESQ
CLEFtK CI' COUNTY CUMBERLAND
60 W POMFRET ST QRI'HANS' iOURT A�N pppEAL DATE: 06-28-2013
CARLISLE P�iu���� �Q., P�1 (SeereversesideunderObjections)
A�nount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE S9UARE
CARLISLE PA 17013
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 DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: ALLEN BETTY CFILE N0. :21 12-1081 ACN: 101 DATE: 04-29-2013
TAX RETURN WAS: ( X7 ACCEPTED AS FILED ( 7 CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate CS<hetlula A7 Q) •00 NOTE: To ansure proper
2. Stocks antl Bonds (Sehatlule B) C2)
25r061.36 �retlit to your aecounk,
0o submit t�e upDe� po�tion
3. Llosely Heltl Stock/Partnership Interest (SChetlule C) �3) of this form with your
4. Mortgages/NOtes Receiva6le (S<hetlule D) (4) • 00 tax payment.
5. Cash/Bank 0¢posits/Misc. Personal ProparkY (SCh¢tlule E) (5) 305.740.28
6. Jointly Ownetl Properky (SC�edule F) �6� . 00
7. Transfers (Schedule G) ��� .00
8. Total Assets (e) 330.801 .64
APPROVED DE➢UCTIONS AND EXEMPTIONS:
9. Funaral Expenses/Adm. Costs/Mis<. Expanses (Schedule H) �g� 15.691 .66
30. Debts/MOrtBage Liabilities/LSens (Schadule I7 (10) 461.31
11. Total netluctions Clll 16.152.97
12. Net Valu¢ ot Tax Return �lp� 314,648.67
13. Charitable/Governmental Bequests; Non-electetl 9113 Trusts (S<hedule J7 �yy� 15.732.44
14. Net Value of Estate Subje<t to Tax �yG� 298.916.23
NOTE: If an assessnent 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 Lina 14 at spousal rake C15) . 00 X 00 = .0�
16. Amount of Line 14 taxable at lineal rate C16) 7R3.1A3.R0 X 045 = 12.743.2�
17. Amounk of Line 14 at siblin9 rate (17] -00 X 12 = .00
18. Amount of Line 14 taxahle at collateral rate C18) 15.732.43 X 15 = 2�359.86
19. Principal Tax Dua �19�= 1$,103. 13
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
12-18-2012 CD016936 605.26 11 ,500. 00
03-05-2013 CD017272 .00 2,965.83
PAYMENT MUST BE MADE BY 06-25-2013�. TOTAL TAX PAVMENT 15,071 .09
BALANCE OF TAX DUE 32.04
INTEREST AND PEN. .00
TOTAL DUE 32.04
+ IF PAID AFTER DATE INDILATED, SEE REVERSE IF TOTAL DUE IS REFLECTEO AS A CREOIT (CR), VDU MAY BE DUE
FOR LALCl1LATI0N OF ADDITIONAL INTEREST. A REFUNO. SEE REVERSE SIDE FOR INSTRUCTIONS.
ftESERVATION: EsSates of decedents tiving on or before Dec. 12. 1982 -- if anv Future interest in the estake is transferred
in possession or eniovsent to Class B (collateral) benaf3ciaries of Yhe AsceAeM atter the exoiration of am estate for
life or for Years, the towworwealih hereby exDresslv reserves the riphY to aDO�aisa and assass transfer Inharntance Taxes
at the lawful Class B Ccollaferall rate on ariY such Future interest.
PURPOSE OF
NOTILE: To fulfill tha rauuirements of Seckion 2140 of the Inheritance antl EsYate Tax Aet. Act 23 of 2000. (]2 P.S.
Saction 9140).
PAYMEHT: Oetach the to0 Oortion of this noYice antl suWit vith vour oavmank Yo khe ReBiste� of Wills orintetl on the reverse sitle.
--Make check or nonev order payable to: REGISTER OF WILLS. AGENi.
Failure to pav the taz, 3nteresk, antl OenaltY tlue nav resulk in the filinp of a lien of recortl in the aoaro0riate coun4v,
or tha issuance of an Drphan's Court citation.
ftEFUNp (CR): A �efund oF a tax cretlik� vhich was not requested on i�e Tax Rekurn, �y� be requesketl by conPletin9 an
"AOOlication for Retund of Pennsvlvania lnheritance and Estate Taz" BEV-1313). Aooliwiions are available fro�
khe de0artnent'S wpb sita at ww.revenue.skate.pa.us, anY Register of Wills or Revenue Oistrict Office, or fron khe
deoartnenk's 24-hour answerinp sarvice: 1-800-362-2U50; services tor tup�ers with sOecial hearing antl/o�
soeaking neetls: 1-800-447-3020 <TT onlv).
OBJECTIONS: Aro oarty in 3nYerest not satistied with the aonra3swenk, allowance or disallowance of tletluctions or assesswent ot taz
(includin9 tl3scount or interest) as shown on Yh3s notice �ay ebiect within 60 tlrys of the date of receiot of this nokice
bY:
A) Protest to the PA OeparYaent of Revenue. Board of Apoeals. M tiling a oraYest online at
ww.boartlofaaGeals.state.oa.us on or before Y�e 60 tlav apoeal oeriod �D�res. In order for
an e ec ronic pro es o e valid, vou susY receive a confir�ation nu�ber and orocessetl tlaYe fron the
Board of Appeals web site. You wav also sentl a wrikten orotest to PA Oepartnent of Revenue, Boartl of Apoeals
P.O. Box 281023, HarrisburB. PA 17128-3021. Petitions �av not be fazetiv or
B) Have the eakYer tleterw3netl at the audiY of the personal representative's account: or
ppqIN_ C) Apoeal ko Yhe Orohans' Court.
ISTIUTIVE
CORRECTIONS: Factual errors tliscovered on this assessnent shoultl be addressatl in vrnSing to: PA OapartmenY of Hevanue.
Buraau of Intl3vitlual Tazes, ATTN: Post Assasseenk Review Unit. P.O. Box 260601. Harrisburg. PA 1]128-0601
or call (]1]) ]87-6505. See Papa 4 of "InsYructions for Inharitance Tax Return for a Resitlent
Oecetlent" (REV-1501) for an exolanation of ad�iniskratively rorrectable errars.
OISCOONT: If anY tax due is oaitl v3thin khree calendar �onths afker the tlecedenY s deaYh, a Five oeroent tliscount of
Yhe tarz oaiA is allowed.
PENALN: The 15 percent t� annestv non-oarticioaYion penaltL is conoutetl on Yhe total of tha taz antl interest assessed antl not
paid before Jan. 18, 1996, the first dav after khe entl of the kax awnestv periotl. This non-particioation
penaltY is aDPealable in the same aanner antl in the the same t3me Oeriotl as vou woultl aooeal tha tu antl inkerest
that has been assessetl as inCicated on this nokice.
INTEREST: Interesi is charged be8��ning with Hrst Eay of delinquencv, or n3ne eonYhs and one tlm from t�e tlake of
tleath, ko khe date of oavnent. Tazes vhich becane dalinquenY before Jan. 1. 1982, bear inkerest at the rake of
six nercent oer annun calculated at a dailv raYe of 0.000164. All tues rhich beca�e delinquent on antl after
Jan. 1. 1982, vill bear interest at a rate vhich varies fron vear fo year vith the rate announcetl �y the
PA Oepartnent of Revenue. Rates for 1982 khrou8h 1999 can be found in the Pennsvlvania Resitlenk InstrucY3on
Booklet (REV-150U, the Pennsvlvan3a Nomresidenf Instruction Booklek (REV-1]36) or on the OeDartneni of Revanue
Web site v`nr.revenue.sTate.pa.us. The avvlicable interest rakes for years 2�00 t�rough 2012 are:
Interesk Oailv Inkerest Dailv Interosk Oailv
Year Rete Factor Year Ratc Factor Year Rake Fackor
2000 BY, .000219 2001 9: .000247 2002 6Y. �000164
2003 5Y, .000131 2004 4v. .p00110 2005 5: .00013�
2006 ]Y. .000192 2009 8R .000219 2008 '!% .000192
2009 5Y. .000137 2010 4Y. .0OO11D 2011 ;q, .000082
2012 p g2
--InkeresY 3s celculaked $s�follovs:
INTEREST = BALANCE OF TA% UNPAIO X NUMBER OF OAYS DELINOUENT X MILY INTEREST F�CTOH
--Am notice issued after the tax beco�es del3nouent vill reflect an interesk calculat3on to 15 tlavs
bevond khe tlaYe of the assess�ent. If oay�ent is natle after tM1e lnkeresS caouiation tlate shovn on She
not3ce, atltlitional interest nust be calculaYetl.