HomeMy WebLinkAbout04-26-13 NOTICE OF INHERITANCE TAX � pennsylvania
APPRAISEMEN7, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE
BUREAU oF INOIVIDUAL iaxes OF DEDUCTIONS AND ASSESSMENT OF TAX
INHERITANCE TAX DIVISION REV-154] IX AFP (03-13)
PO BOX 280601
HARRISBURG PA 1]128-0601 ��4�:�',��jE OF
RG�,�R�ii� �<<�I�..q..S DATE
04-29-2013
RE����L�� ��. ESTATE OF HERLIHY ROSE H
,fJj� Q�❑ �f P� 1 0, DATE OF DEATH 05-29-2012
�, �� V FILE NUMBER 21 12-1164
GARY L IMBLIIM ESQ CLE{�K C� ACNNTY lO1BERLANO
4615 DERRY ST � ' COURT APPEAL DATE: 06-28-2013
HARRISBURG OF�P�AN7,S7,1p��o, PA (SeereversesideunderObjections)
CUM���Rry p�ount Renitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE ____ � RETAIN LOWER PORTION FOR YOUR RECORUS F
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REV-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: HERLLHY ROSE HFILE N0. :21 12-1164 ACN: LO1 DATE: 04-29-2013
TAX RETURN WAS: ( X) ALCEPTED AS FILED ( 7 CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Raal Estate (SChedule A) (ll 130.669.33 NOTE: To ensure praper
2. Stacks and Bonds (SChetlule H) �z� .00 credlt to your account,
.00 submit the upper partion
3. Clasely Held Stock/ParYnarship Interest (Schedule C) (3) of thls form with your
4. Nortgages/NOtes Re<aivabla (Sehedule D) (4) •00 tax payment.
5. Cash/Bank Deposits/Misc. Parsonal Property (Schedule E) (5) 1�867.97
6. Jointly Ownetl Property (SChetlule F) �57 .00
7. Transfers (Schatlule G) ��� .00
8. 7ota1 Assets ce7 132.537.30
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Costs/Misc. Expenses (S<hetlule H7 �9) 15.455.50
10. Oebts/Mortgage LiabiliYies/Liens (SChedule I) (10) 123.385.83
11. Total Deductions C11) 138�841 .33
12. Net Value of Tax Return �yp� 6�304.03-
13. Charitable/Governmantal Bequests; Non-elected 9113 Trusts CS<haOula J) �y;7 .00
14. Net Value of Estake Subjact to Tax �yG� 6.304.03-
N07E: 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. Amouni ot Lin¢ 14 at spousal rate (15) •00 X 00 = .00
16. Amount of Line 14 taxable at lineal rate (167 -�� X 045 = . 00
17. Amount ot Line 14 at sibling rate (177 �00 X 12 ' .00
18. Amount of Line 14 taxable at <ollakeral rate (18) .00 X 15 = .00
19. Principal Tax Due �19�- .DO
TAX CREUITS:
PAVMENT RECEIPT DISLOUNT (+) pryOUNT PAID
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 REFLECTEO AS A CREDIT CCR), VOU MAY BE DUE
FOR CALCULATION OF AODITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
HESEftVATION: Estates of tlecedents dving on or before Dec. 12. 1982 -- 3f anv fuYUre 3nferest in the estafe 3s transferred
in Oossession or enimnent to Llass B (collate�al) beneficiaries of Yhe tlecetlent atte� the expiration of anv esYake for
life o� For vears, i�e ConnorwealYh �e�ebY exDresslv reserves khe righk Yo aOCraise and assess transfe� Inheritance T�es
ak the larful Class B (collaYerall rake on any such fulure interest . . . .
PURPOSE OF
NOTICE: To fulfill tha recuirenents of Section 2140 of the Inheritance antl Estate Tu Act, Act 23 of 200D. (72 P.S.
Section 9140).
PAVMENT: Uetac� the top po�tion ot Yhis notice and subsit vith vour oavnenY Yo the Register of Wills printeA on th¢ reverse side.
--Make chack or monev ortler oayable to: REGISTER OF WILLS. AGENT.
Failura to oav the faz. interesYr antl OenaltY d�a nav result in the filinp ot a lien of record in tha aoaropriate countv.
or tha issuance of an Orphan's Co�rf citation.
REF�NO CCR): A refuntl af a kax cretlik� which was not reuuested on the Tax Return, om. be requestetl by conOletinp an
"AODlication for Refuntl of Pennsylvania lnperitance and Esiaie Taz^ (REV-1313). Aool3caYions are available from
the tle0artnent's wab s3te at vww.revenue.state.pa.uz, anv Negister of WiIIs o� Revanue �isirick Offica, or troe the
tleOaMOent's 24-hour answerinp servicev 1-800-3624050; services For Ymcp�ers vith soecial hearing and/or
speaking neetls: 1-800-447-3020 (TT only).
OBJECTIONS: Any party in interest not satistled with Yhe aoDraisnent, allowance or disallw+ance of deduct3ons or assessnent of tax
Cinclutling tliscount or interest) as s�wn on t�is notite 2av obiecY within 60 tlays of tha tlete of recei0t oF this notice
bv:
A) Profast to Yhe PA Ueoartnent ot Ravanue. Boartl of ApDeals. M tilin9 a prokest online at
ww.EOartlofappeals.5tate.0a.us on or before t�e 60 Am/ aDOaal perioE expires. In order for
an e ec roni oro es o e valid. vou wusi receive a confir�ation nuwber anA processed tlate fron the
Board of ApOeals veb site. You �av also sentl a vrittcn v�otast to PA Oepart�ent of Revenue, Boa�tl of Appeals
P.O. Box 281021. Harrisbura. PA 1]128-1021. Petitions �av not be faxetl: o�
B) Have the makter tlekernined at the autlif of khe Oersonal reoresenYative•s account: or
AONIN- C) Appeal to the O�Ohans' Court.
ISTRATIVE
CORRELTIONS: Factual errors tliscovered on kh3s assessneni should be atltlressetl in vritiny to: PA OeoaMnent of Revenue.
Bureau of Intlivitlual Tazes. ATTN: PosY Rssess�enY Review Unit. P.O. Box 280601, Harrisbur9. PA 1]128-0601
or call C717) 787-6505. See Page 4 of •'Instructions for Inheritance Tm Return for a Resitlent
DecedenY^ BEV-150ll for an explanation of adwinistrativelY correctable errors.
OISCOUNT: If am tu tlue 3s paitl within three calentlar monY�s after the dacedenYs tleat�, a five percant discount of
t�e taz oaitl is allowad.
PENALTY: The 15 Oe�cent tu annestv non-parti<i0ation penaltv is coeouYetl on the total of t�e ta�c and intaresk assessed antl noi
oaid before Jan. 18, 1996. the firsY tlav afYer t�e entl of the tu a�nesty oeriod. This non-oartici0ation
penalty is aooealable 3n khe same nanner and in the khe sane ti�e Oeriod as vou woultl a0oeal the taz antl interesY
that has been assessetl as inAicated on this noY3ce.
INTEREST: InYerest is charged bepinn3ng with firsk day of delinquencv, or nine �onths antl one tlav fron khe date of
tleakh, to the date of oaynent. Taxes whith becawe tlelinauent befo�e Jan. l. 1982, bear interest at the rate ot
six percent per annum calculatatl at a Eaily rete of 0.000164. R11 tmces rhich bacane tlelinquent on and aHer
Jan. 1, 1982. vill bear interest at a rate which var3es from year to vear with the raYe announced bv the
PA Deoartnant oF Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Residenk Instruction
Booklet CREV-1501), the Pennsylvania Non-resiEent Instruction Booklet (REY-1]36) or on She OepartnenY of Revenue
Web site ww.revenue.state.oa.us. The aoalicable interest rakes for vears 2000 throueh 2012 are�
Inkerest Oailv Interest Uaily Inferesi Oailv
Year Rate Factor Year Rate Factar Year Rate Fackor
2000 BY. .000219 2001 9Y. .00024� 2002 6Y. .000164
2003 5Y. .00013� 2004 4Y. .000110 2005 5% .00013]
2006 1% .000192 200] 8% .000219 Z008 ]Y. .000192
200]9 SY. .00p0139p] 2010 4Y. .000110 2011 3�j, .00OOB2
Z�Interest 3s calculaked as�follows:
INTEREST = BALANCE OF TAX UNPAIO X NUMBER OF dIYS DELINUUENT X MILY INTEREST FACTOR
15 ddy5
--Anv nokice issued after iha tax becwes tlelinquenf will reflect an 3nterest calculat3on to n the
beyond the tlake of the assessnent. If oavnent is nade after the interest conputat3on tlate shown �
notice, atltlitional interesi nust Ee calculaSetl.