HomeMy WebLinkAbout04-26-13 NOTICE OF INHERITANCE TAX � pennsylvania
APPRAISEMENT. ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE
BUREAU oF INDIVIDUAL iaxes OF DEDUCTIONS AND ASSESSMENT OF TAX
INHERITANCE TAX OIVISION REV-1547 IX AFP (03-13)
PO BOX 280601
HARRISBIIRG PA 17126-0601
R�C�����.{� S)r':'��� OFDATE 04-29-2013
REGIST�'oi OF a.��i..i..J ESTATE OF SNOKE MAURITA 0
DATE OF DEATH 09-13-2002
10i3 APR 26 f'�l 1 ��gILE NUMBER 21 �z-1281
COUNTY CUMBERLAND
ADIN L S OTTO JR p�N 101
613 WHISKEY SPRS RD CLERK Gf AppEAL DATE: 06-28-2013
BOILING SPRLNGS PA 17008RPHQNS� ���f2� (SeereversesideunderObjections)
GUMBERLAMD �Q., PtlAmount Renitted
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 �
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REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISAILOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: SNOKE MAURITA OFILE N0. :21 12-1281 ACN: 101 DATE: 04-29-2013
TAX RETURN WAS: ( X) ACCEPTED AS FILED O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGLNAL RETURN
1. Raal EsYaYe (Schedule A) (1) •�� NOTE: To ¢nsure proper
2. Stocks antl Bontls CSChetlule B) �z� .00 cretlit So your ac<ounk.
. 00 submit the upper portian
3. Closely He1E Stock/Partnership Interest (Schedule C) (3) af this form with your
4. Mortgagas/NOtas Receivable (Schedule ID (4) •00 tax paymant.
5. Cash/Bank Oeposits/Misc. Persanal Property (SChedule E] (5) 1�725.18
6. Jointly Ownetl Property (SChedule F) �5� .00
7. Transfers (Schedule G) ��� .00
e. Total Assets (e) 1 .725. 18
APPROVEU DE�UCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expanses (Sehetlule H) �g� 96.50
10. Debts/Mortgage Liabilitias/Lisns CSC�atlule I) (10) 1 �587.00
11. 7ota1 DetlucYions (11) 1�683.50
12. Net Value ot Tax Return �1z� 41 .68
13. Charitable/Governmental Bequests; Non-electetl 9113 Trusts (Sehatlula J) �13� . 00
14. Net Value of Estate Subject ko Tax �ly� 41 .6$
NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will
reflect fi9ures that Snclude the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spausal rate (15) •OD X 00 = .��
16. Amounk ot Lina 14 taxable at lineal rate (16) - �� X O�iS = .00
17. Amount of Line 14 at siblin9 rate (17) -�� X 12 = .00
18. Amount of Line 14 taxable et CollatePal I'ake C18) 41 .66 x 15 = 6.25
19. Principal Tax Due �19�= 6.25
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT (+) qMDUNT PAID
DATE Nl1MBER INTEREST/PEN PAID (-)
03-OS-2013 CD017266 .00 6.25
04-22-2013 SBADJUST . 00 3.08
TOTAL TAX PAYMENT 6.25
SALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
� IF PAID AFTER DATE fNDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR). YOU MAY BE D
FOR CALCULATION OF ADDITIONAL INiEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
2ESERVATION: Estakes of decedenis Eyine on or before Dec. 12. 1982 -- if anv future interest 3n khe estate is transferretl
�� oossession or enjoynent to Class B (collakeral) beneficiaries of the decetlent after the expirot3on of any estate for
life or for vears. Yhe Connomrealth hereby exnresslv reserves the ripht 4o aopraise and assess transfar Inheritance Tazes
at the lawful Class B (collakaral) rate on a�N such future inYerest.
PURPOSE OF
NOTICE: To fulfill Yhe repuirenents of Seckion 2140 of the InheriYance and EsYake Tax Act. Ac4 23 of 2D00. (72 P.S.
Section 9140).
PAYMENT: Oetach the too oortion of this notice and su��it vith rour oay�ent to tha Regirter of Wills or3ntetl on the reverse sitle.
--Make check or monev orEer oayable to: REGISTER OF WIILS. RGENT.
Failure So pay k�e tax, intarest, antl penaltv due nay result in the filine of a lien of record in the apOrooriake counkv,
or the issuance of an Orohan's Court c9Yakion.
REFONO (CR): A refuntl of a taz cretl3f, vhich ras not requesYeE on the Tu Bekurn, saY be recuestetl by conolefing an
"ADGlication far Refund of Pennsvlvania lnhe�itance antl EsYaSe Taz^ (NEV-1313). Anolications are ava3lable from
the de0artnent's web site at ww.revenue.state.oa.us, any ReBister of Wills or Revanue Oistrict Office, or from She
deparksenY s 24-hour ansverine servicei 1-800-362-2050; services for taxoayers with soacial hearine and/or
speakin8 naeds: 1-800-44]-3020 QT only).
DBJECTIONS: Any oartY in intaresk not satisfied wiih the aooraisoent, allowance or tlisallowanca of tletluctions or assessnent of tan
(inclutline discount or interest) as shown on this notice �ay object within 60 tlaYS of the tlafe of raceipt of this notice
bv:
A) Protesk to the PA OeoarMent ot Revenuer Boartl of Rooealsr by filinp a prokest online at
vw.boa�AOfappeals.sYaYe.pa.us on or before the 60 dav apoeal Oeriod expires. In ortler for
an e ec �onac O�o as o e valid. vou wust receive a confiraation nuaber antl O�ocessed tlate fron Y�e
Boartl of ADOeals web s3ke. You �av also sentl a vrittan orotest to PA Deoariwenk of Revenue� Boartl of Aooeals
P.O. Box 281021. NarHSburg, Pp 17128-I021. PeYiYions �ay not be faxad: or
B) Have Me natter deterninetl at the audiY of Yhe Oersonal re0resentative's account: or
pOMIN- C) Apoeal to the Orohans' Court.
ISTRATIVE
COR2ECTIONS: Factual errors d3scovered on this assessnent shoultl be atldressed in wrifine to: PA Deoarkment of Bevenue,
Bureau of Intlivitlual Tues, ATTN: Post Assesseent Review Unit, P.O. Boz 280601, Harrisburp. PA 1]128-0601
or call (717) 787-6505. See Paea 4 of "Instructions for Inheritanta Tax Refurn for a Resitlent
DecadenY" (REV-150ll For an exolanation of atl�inistrativelv comectable errors.
DISGOUNT: If anv Yaz tlue is Oaid within khree calentlar nonYhs after the tlecetlent's death, a five vercent discount of
Yhe k� Oaid is alloveA.
PENALTV: The 15 percent tax amnesky non-oariic3oaYion Oenaltv is co�outetl on the koYal of the tax antl interesk assessetl antl not
oaid beFore Jan. 18, 1996, t�e first dav after the entl of the taz a�nesty pariotl. This non-oarkicioation
oenalty is apoealaEle in the sana Aanner anE in the the sane tine oer3otl as you woultl aooeal the tax antl interesi
thai has been assesseA as indicated on Yhis notice.
INTEREST: Interest 3s c�ar6ed beginnine wit� first dav of tlelinpuencv, or n3ne nonths antl one day fron the tlake of
death, to the tlate of pavsent. Taxes which becane delinquenY before Jan. 1, 1982. bear interest at t�e rate of
six oercent per annun talculatetl ak a dailv rate of 0.000164. All taxes which became tlelinuuent on and after
Jan. 1, 1982, will bear interest at a rafe �hich varies from Year to year wnth the rate announced bv ihe
PA DepaMnent of Revenue. Rates far 1982 through 1999 wn be found in the Pannsvlvania Residenk Instruc4ion
Booklat <BEV-150ll, Me Pennsylvan3a Nomresident Inskruckion Booklat (REV-3]36) or on khe DeOartnenS of Rev¢nue
Web siSe www.revenue.state.oa.us. The a0olicable interest rates for years 2000 khroueh 2012 are:
Interest Oa31v Interest Oaily Interest Oa31v
Year Rate Factor Year Raie Factor Vear Rate Fackar
2000 BY. .000219 2001 9Y. .000247 2002 6% .000164
2003 5Y. .00013] 2004 4Y. .000110 2005 5% .00013]
2006 �% .000192 200] BY. .000219 2008 ]X .000192
2009 5: .00013] 2010 4Y. .000110 2011 3y, .000082
2012 3; .000082
--Interest 3s calculatetl as follows:
INTENEST = BALANCE OF TAX UNPRIO X NUMBER OF R4VS DELINpUENT X WILY INTEREST FACTOR
15 davs
--Anv notice 3ssued after the tax becoeas delinquent v311 reflect an 3nkerest calculat9on to on Yhe
bevontl the tlate of i�e assess�ent. If oayment is natle afier ihe 3nterest conputat9on tlate sho�n
notice, add3t9onal inierest �usi be calculatetl.