HomeMy WebLinkAbout04-26-13 NOTICE OF INHERITANCE TAX � pennsylvania
Bl1REAU oF iNDiviDUa� 7pxes APPRAISEMENT. ALLOWANCE OR DISALLOWANCE
INHERITANCE TAX OIVISION
OF DEDUCTIONS AND ASSESSMENT OF TAX DEPARTMENTOFREVENUE
PO BOX 280601 REV-154] EX AFP (0343)
HA2RISBURG PA 17128-0601
RECUf�DED (YFFICE OP
REC�E�TC.IZ GF �i9II�_L�STATE OF BABINEAU13 RAYMOND W
m 7E OF DEATH 09-22-2012
��!13 RPR 26 pll 1 I E NUMBER 21 12-1093
LAUREN E BOGAR � COUNTY CUMBERLAND
L W MAIN ST CLEi7K G� ACN 101
aNS ceur�r APPEAL DATE: 06-28-2013
SHIREMANSTOWN PA 1701 (SeereversesideunderObjections)
L�U RLAPdD CO., P�
mount Reoitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SqUARE
CARLISLE PA ll013
CUT ALONG THIS LINE ____ � RETAIN LOWER PORTION FOR YOUR RECORDS F
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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: BpBINEAU RAYMOND WFILE N0. :21 12-1093 ACN: 101 DATE: 04-29-2013
TAX RETURN WAS: ( X7 ACCEPTED AS FILEO ( J CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (SC�edule A) �1� 153�9U0.00 NOTE: To ensure proper
2. Stacks and Bonds (Schedula B) �Z� .00 cretlSt to your account,
3. Closely Held Stock/Partnership Interast (Sehedule C) �3� , p� submit the upper portion
of this form with your
4. Mortgages/NOtes Raceivable (SCheEUle ID �G� .00 tax payment.
5. Cash/Bank Deposits/MSsc. Personal Property (Schedule E7 (5) 9,040.64
6. Jolntly Ounetl Property (Schetlule F) �6� 12,743.29
7. Transfers CS<hetlule G7 ��� .�0
e. Total Assets (87 175.68 .9
APPROVE� DEDUCTIONS AND EXEMPTIONS:
9. Funerel Expenses/Adm. Costs/Misc. Expenses CSChetlule H) �g�__ 32.191. 17
10. Debts/Mort9age Liabflities/Liens (SChetlule I7 (10) -00
I1. Total Deduet3ons �11� 32.191 . 17
12. Net Value of Tax Rekurn �127 143.492.76
13. Charitable/GOVernmental Bequests; Non-el¢cted 9113 Trusts CSchatlule J7 C13� ,00
14. Net Value of Estata Sub3a<t to Tax �yy� _ 143,492.76
NOTE: If an assessment was issued previously. Lines 14, 15. 16, 17, 18 antl/or 19 will
reflect figures that inelude the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rate C15) . �0 g 00 - .00
16. Amount af Lina 14 taxabla at lineal rate (16) ��+�•G97 7/. X 045 = 6,457. 17
17. Amount of Line 14 ak sSbling rate (17) - 00 X 12 ' .0�
18. Amount of Line 14 taxable ak collateral rate (187 .00 X 15 = .0�
19. Prin<ipal Tax Dua �19�= 6,457. 17
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT C+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
12-20-2012 CD016946 322.86 6�139. 00
04-22-2013 REFUND .00 4.69-
TOTAL TAX PAYMENT 6,457. 17
BAIANCE 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), VOU MAY BE DUE
FOR CALCULATION OF ADOITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
ftESERVATIDN: EstaYes of tlecedenks dving on or �etore Uec. 12, 1982 — if anv future interesk 3n the estate is transFerreE
in Oossession or enjovnenY to Class B (collateral) Eeneficiaries of the tlecedenk afler ihe exDiration of anY esiate for
life or for yearsi the Coenorwealth herebv expresslY reserves the righY�to.aooraise and assess tronsfer Inheritance Tazes
at the lawful Class B (collateral) rate on any such future interesf.
PURPOSE OF
NOTILE: To fulfill Yhe reCUirenents of Seciion 2140 of khe Inheritance antl EsCate Tax Act� Rck 23 of 2000. (12 P.S.
Section 9140).
PAYMENT: DeYach the top OorYion of this notice antl SuEnit with vou� OaYnenY to She Repister of Wills printetl on khe reverse side.
--Make check or monev ortler oaYaEle to: REGISTER OF WILLS. RGENT.
Failure to oav the tax. intar¢st, and nenalky tlue naY result in the filine at a lien of record in the aDOrooriate countY,
or khe issuance of an OrOhan's Court citaYion.
REFUND (CR): A refund of a tas credik, whic� vas noi reGaesked on the Taz Returnr oav be reouesked bY co�plekinp an
"AOnlication for Refuntl of PennsYlvania inheritance and Estate Tax^ CREV-1313). ApOlications ara available fron
the departnent's web site at www.revenueskate.pa.us, anY Re9isYer of Wills or Hevenue Dist�ick Office, or f�on Yhe
tleoaMnent's 24-hour answerine service: 1-800-362-2050; services for taxomrers vith soecial hearine antl/or
speaking needs: 1-800-447-3020 (TT onlv).
OBJELTIONS: Anv Darty in intaresi not sakisfietl w3th the aporais�ent, allowance or tl3sallowanca of tletluctions or assessnenk of tax
(intlutling disco�nt or interesf) as shown on this notite �aY ob]ecf within 60 tlays of the date of raceiok of this noSice
bY:
A) Protast ko the PA Oeoarksent of Revenue. Board of AODeals, bY f3line a orotesY anline ak
vw.boa�tlofa00eals.stake.oa.us on or before khe 60 Cay aoVeal oerioA exoi�es. In order for
an e ec ronac oro es o e valid, vou sust receive a confir�ation nu�ber and vrocessed date fron the
Baard of Aooeals web site. Vou mav also sentl a written orotest to PA Deoartnent of Revenue. Board of Apoeals
P.O. Box 281021, Harrisburg. PA 17128-1021. Petitions �m noY be f�etl: or
B) Have the �atter Eeternined ak khe autlik of the oersonal reoresentative's account: or
ADMIN- C) Appeal ko the Orohans' Lourf.
ISTRATIVE
CDRRECTIDNSv Factual errors discowred on this assessneni shoultl be atltlrossetl 3n writ3n9 to: PA Deoartnent of Revenue,
Bureau of Indivitlual Taes. ATTN: Post Assessment Review Unit, P.O. Box 280601. Harrisbu�pr PA 1R28-0601
or call (]17) 78]-6505. Sea Pa9e 4 of "Inst�uckions for Inherikance Tan Return for a ResidenY
Oecedenk° (REV-150ll for an exolanatian of atlninistrativelv correcYable errors.
UISCOUNT: If ariv taz due is paitl w3Yhin t�ree calendar months afYer the decetlent's tleath, a f3ve percent discount of
f�e kax oaid is alloweC.
PENALTV: Tha 15 percent tax annestv non-oarticioation oenalty is co�uutetl on the tofal of the tax antl interest assessed antl not
oaiA before Jan. 18, 1996, the first daY after t�e and of Yhe tax aenestv pa�iotl. This non-oariicipation
oenalty is apoealable in the sane manner anA in the khe sase time Veriod as you voultl anDeal the tax and interest
khat has been assessetl as intlicated on Yhis nok3ce.
INTEREST: Inkerest is cha�9etl ba8inninp wikh firsk tlav of tlelin0uencv, or nine �onths antl one day fron the dake of
deathi to the tlate of oav�nenk. Tazes which becane delinVUent before Jan. 1, 1982. bear interest aY the rate of
siz percent oar annun calculated aY a dailv rate of 0.000164. All taxes which becane tlelinGUenY on and after
Jan. 1. 1982, will bea� inSeresk aY a rake vh3ch vaHes fron vea� ko vear wikh khe rake announced bv the
PP DeoarYnent of Revenue. Rates for 1982 throu0h 1999 can be fountl in t�e PennSYlvania Hesident Instruckion
Booklet (REV-1501)r the Pennsvlvania Non-res3tlent Instruciian Booklet (REV-1]36) or on tM1a Deoartnenk of Revenue
Web sife wvu.revenue.state.Da.us. The aonlicable interesf raYes for vears 2000 throuph 2012 are:
Interest Dailv InteresY Ua31v Interesi Da31v
Year RaYe Factor Vear Bata Fackor Vear Rake Factor
2000 H� .000219 2001 9Y. .000247 2002 bY. .000164
2003 5Y. .000137 2004 4: .000110 2005 5% .000137
2006 ]Y. .000192 200] BY. .000219 2�08 1% .000192
2p09 5% .000p1327 2010 4Y. .000110 2011 3% .000062
20�nte�esk 35 ialculatetl is�follws:
INTEREST = 9ALANCE OF TAX UNPAIO X NUMBER OF WYS DEIINpUENT X MILY INTENEST FACTOR 15 davs
--pny not3ce issued aftar Me tax becones Eelinquent vill refleci an 3nferest calculation Yo on Che
bevontl the tlate of the assessnent. If Oaynent is natle after the inieresY conoutation date sho�n
notice, atldit3onal intarest must be cal<ulaked.