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NOTICE OF INHERITANCE TAX � pennsylvania
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
BUREAU OF INDIVIDUAL TAXES OF DEUUCTIONS AND ASSESSMENT OF TAX DEPARTMENTOFREVENUE
INHERITANLE TAX OIVISION REV-1547 IX APP (03-13)
PO BOX 280601
HARRISBURG PA 1]128-0601
�E�i�iri'l�L� QFi`�r� oFDATE 04-29-2013
RcG15To�;t Of b�t�Il_LS ESTATE OF MORROW ERMA A
DATE OF DEATH 12-06-2012
LUi3 �PR 26 ��� 1 OSFILE NUMBER 21 12-1298
SETH T MOSEBEY COUNTY CUMBERLAND
LO E HIGH ST CLERK G� A�N qppEAL DATE: 06-28-2013
CARLISLE PA 170(�B�lt�`�$� ���i�T (SeereversesideunderObjections)
CUMBERLAND CO., PA Amount eenttted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOIISE S4UARE
CARLISLE PA 17013
CUT ALON6 THIS LINE ____ � RETAIN LOWER PORTION FOR YOUR RECORUS F
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REV-1547 EX AFP (02-13J NOTIGE OF INHERITANCE TAX APPRAISEMENL ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS ANU ASSESSMENT OF TAX
ESTATE OF: MORROW ERMA AFILE N0. :21 12-1298 ACN: 101 DATE: 04-29-2013
TAX RETURN WAS: ( X) ACCEPTEO AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (ScheCUla A) (ll •�� NOTE: To ensure proper
2. Stocks antl Bontls (SC�etlule B7 (2) 29,253.76 cretlit ka you� a<count.
.00 submit tha uppa� portion
3. Closely Held Stock/PartnershSp Interest CSChetlule C) (3) of this form with your
4. Mortga9es/Notes Receivable CSchedule 0) (4) •00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (SChatlula E) (5) 43.56$.49
6. JoinYly Owned Property (SChedule P) �67 .00
7. irensters CSChedule G) ��� 42�316.82
e. Total Assets (e) 115.139.07
APPROVED DEDUCTIONS AND EXEMPTIONS: �
9. Funeral Expenses/Adm. Losts/Misc. Expenses CSchetlule H) �g� 7.795.08
10. Debts/MOrtgage Liabilities/Liens (Schedule I) (107 .00
11. 7ota1 Deductions c11) 7�795.08
12. Net Value of 7ax Return �12� 107�343.99
13. Charitable/GOVernmental Bequests; Non-elected 9113 Trusts CSChetlule J) �1;� .00
14. Net Value of Estata Subject ko Tax �ly� 107.343.99
NOTE: If an assessnent was issued previously, Lines 14, 15. 16, 17. 18 and/or 19 will
refleet figures that inelude the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rate C157 •00 X 00 - . �0
16. Amount of Line 14 taxable at lineal rate (167 � ��-;G;-9Q X 045 = �i,830.48
ll. Amount of Lfne 14 at sibling rate (17) - 00 X 12 - .DO
18. Amount of Line 14 taxable at collateral rate (187 .�0 X 15 = . 0�
19. Principal rax nue �19�= 4,830.48
TAX CRE�ITS:
PAVMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
03-06-2013 CD017278 241 .52 4,588.96
TOTAL TAX PAYMENT 4,830.48
BALANCE OF TAX DUE . 00
INTEREST AND PEN. . 00
TOTAL DUE .00
� IF PAID AFTER DATE INDIGATED. SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR)� YOU MAY BE Dl1E
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
BESERVATION: Estates of decetlents tlYing on or before Uec. 12. 1982 -- if aro� fuWre interesk in the estate is transferred
in Dossession or enJMment to Class B (collaterall Oeneficiaries of khe decetlent after the exoiration of am estate for
life Of fOf y2d�5r th¢ �p��011YPe1[h hp�¢by exoresslY �!SlfVlS Yh¢ f]ght YO ep0�d152 d�tl d55¢55 k�a�5f¢� Inheritance TeXPS
ak ihe lawful Class B (collaYerall rake on any such fukure inkeresk.
PURPOSE OF
NOTICE: To fulfill the requireeents of Section 2140 of the Inheritance antl Estate Tax Act, Act 23 of 2D00. (t2 P.S.
Section 9140).
PAYMENT: Detach the too oortion of this notica and subnit with vour oav�ent to khe Register of Wills orintetl on the reverse s3tle.
--Make check or noney order paya�le ko: ftEGISTER OF WZ�LS. R6ENT.
Failure to oav the tax, interest, antl oenalkv tlue �av resulf in She filing of a lien of record in the aoorooriate counkyr
or k�e issuance of an Orphan's Lourt citation.
BEFUNO (CN)v A refuntl of a kax cretlit, which was not requesYeA on khe Tm Return, may be reVOested bY conoleting an
"AOOlication for ReFund of Pennsvlvania lnheritanca antl Estate Tax" (REV-1313). Aoolications are available from
the tleDa�tnent'S Web site at �ww.�avanue.stata.oa.us, anv Repister of Wills or Revenue Oiskrict Office. or f�on tha
Aeoartmenk's 24-hour answerinB service: 1-B00-3624050; services for taxoavers with soec3al hearine antl/or
s0eakine �eetls: 1-800-441-3020 (TT on1Y).
OBJECTIONS: Any OartY in interest not satisfied vith the a00rois�ent, allwance or disallowance of detluct3ons or assessnent af taz
(inclutling tliscounY or interesU as s�own on this notice �q o0iect vithin 60 davs of the da4e of receiDt of this notice
bv:
A) Protast to the PA Deoarteent of ftevenue. Boartl of ApDealsr by filing a O�otest online at
ww.boartlofappeals.state.pa.us on or before Y�e 60 tlay a00ea1 Pe�iotl ex0i�as. In ortler far
an e ec ron c oro es o e valid, you �usY receive a contir�ation nu�ber and orocassed tlate from the
Boartl of Aooeels web sike. You nay also sentl a rritYen pratest to Pq DeDa�t�ent of Revenue. Boartl of AODeals
P.O. Box 281021. HarHSburg, PA 17128-1021. PeYitions nay not be faxed: or
B) Have the natter deterwined aY the audit of She oersonal reoresenkative's account: or
p�IIN- C) Aooeal to tha Orohans' Court.
ISTfiATIVE
CORRECTIONS: FacYUal errors discowretl on khis assessnent 5houlA be aAAressed in wr3tinp to: PA OeparYment of Revenue,
Buraau of Individual Taxes. ATTN: Post AssesswenY Reviey Unit� P.O. Boz 280601. Harrisbure. PA 17128-0601
or call (]1]) ]S]-6505. See PaBe 4 of "Instru<tions for Inheritance Tax Return for a Resitlent
Oecedent" (REV-1501) for an explanation of atlsinisYrakively correctaEle errors.
OISCOONT: If anY t� due is oaitl w3t�in three calendar wonths after Yhe decetlent's Ceath, a five percent discount of
Yhe kax paitl is allowed.
PENALTY: The 15 percent k� aenesty non-partici0ation Oenalb is co�0uted on the total oF She tax antl interesk assessed antl not
paid beFora Jan. 18, 1996, the firsk tlav afYer khe end of Y�e kax a�nesty Oeriod. This non-oarticipaiion
OenaltY is a0oealable in the sawe nanner and in the the sa�e tine per3otl as you woultl a00ea1 the tu and inYerest
that has baen assessetl as 3ntlicatetl on th3s nok3ce.
INTEREST: Interest is chargeE beeinnine wikh first tlay of delinpuancY. ar nine months antl one tlav fron the tlaie of
tleakh, to khe tlate of Daypent. Taxes which be<a�e dalinquent before Jan. 1. 1982, bear inkerest at the rate of
six percent oer annun calculateE ak a tla31y raYe of 0.000164. All taxes vhich bacana delinquent on antl afte�
Jan. 1, 1982, will bear inkeresY at a rake �hich varies fro� vear to vear vith the rate announcetl by the
PA DeparYnent of Revenue. Rates for 1982 throuBh 1999 can be found in the Pennsylvania Resitlent Instruction
Booklet BEY-350ll, khe Pennrylvania Non-resitlent InsirucYion Booklat BEV-1�36) or on t�e OepaMnent of Revenue
Web site ww.revenue.stata.oa.us. The aoolicable intarest rates for vears 2000 through 2012 are:
Interest Oa31v Interesk Dailv Interest Da31v
Vear Rate Facfor Year NaYe Facior Year qake FacYOr
2000 BY. .000219 2001 9X .00024] 2002 6'/. .000164
2003 5% .00013] 2004 4% .000110 2005 5Y. .00013]
2006 ]'L .000192 200� 8Y. .000219 2008 1'L .000192
2009 5% .00013] 2010 4X .D00110 2011 3% .000082
2012 p gZ
--InSerest is celculated as�follows:
INTEREST = BALANCE OF TN( UNPAIO X NUMBEN OF DAYS OEIINpUENT X MILV INTEREST PACTOR
--Any notice issuetl after tha tax becones delinquent rill reAect an interest calculakion �0 15 tlays
n tM1e
bevontl the tlate of the assess�enk. If pay�enk is �aJe after tM1e 3nterest conouiakion tlate shwn �
notice, adtlitional inkerest nusf be calculatea.