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Home My WebLink About04-26-13 3 NOTICE OF INHERITANCE TAX � $� pennSy�Van�a APPRAISEMENT, ALLOWANCE OR DISALLUWANCE � ' DEPAFiTMENTOFREVENUE BUREAU oF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX INHERITANCE TAX DIVISION --�-�� REV-1547 EX AFP (03-13) PO BOX 280601 HARRISBURG PA 17128-0601 ,.,r- , F-^�:� ��€.+��e�;` ,�r� � "`�- 0 DATE 04-29-2013 ��,��;1'::: i: U�° '..'t�`'_.�_.� ESTATE OF GULA AGNES F DATE OF DEATH 01-04-2013 :'��i� �� 1� G�� FILE NUMBER 21 13-0026 COUNTY CUMBERLAND JOHN 6ULA ACN �11 SURREY CT [� �"�"�A"�1i� �'`� APPEAL DATE: 06-28-2013 �.A M P H I L L PX ftl��l•��3�Q�"� (See reverse side under 06jections) CU��R��'i� ��., �� Amount Remitted�-�-� MAKE CHECK PAYABLE AND REMIT PAYMENT T0: RE6ISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE --♦ RETAIN LOWER PORTION FOR YOUR RECORDS E-� ------------------------------------------------------------------------------------------- REV-1547 EX AFP CO2-13� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: GULA AGNES FFILE N0. :21 13-0026 ACN: 101 DATE: 04-29-2013 TAX RETURN WAS: C X) ACCEPTED AS FILED O CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate CSchedule A) C1) • 00 NOTE: To ensure proper 2. >tocks and Bonds tSchedule B) �Z� .0 0 credit to your account, .�O submit the upper portion 3. Closely Held Stock/Partnership Interest (Sched�le C) (3) oP this form with your 4. Mortgages/Notes Receivable (Schedule D) (4) • �� tax payment. 5. C;ash/Bank Deposits/Misc. Personal Property (Schedule E) (5) . 00 6. .lointly Owned Property CSchedule F) �6� 119�411 .45 7. 1'ransfers (Schedule G) �� 34,070.04 s. iotal Assets c8) 153,481 .49 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses CSchedule H) �9� 2,6 2 3.54 10. I)ebtslMortgage Liabilities/Liens (Schedule I) (10) 224•$� 11. 1'otal Deductions C11) Zs848.41 12. Net Value of Tax Return �12� 150,633.0$ 13. C:haritable/GOVernmental Bequests; Non-elected 9113 Trusts CSchedule .l) C13� .00 14. Net Value of Estate Subject to Tax �14� 150,633.08 NOTE: 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. Amount of Line 14 at spousal rate (15) •00 X 00 = .00 16. Amount of Line 14 taxable at lineal rate (16) 1SO .633.OR X 045 = b,778.49 17. Amount of Line 14 at sibling rate (17) •�� X 12 = .00 18. Amount of Line 14 taxable at collateral rate (18) .00 X 15 = .UO 19. Principal Tax Due �19�- 6,778.49 TAX CREI�ITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 03-08-2013 CD017295 338.92 6,439.57 TOTAL TAX PAYMENT 6,778.49 BALANCE OF TAX DUE .00 INTEREST AND PEN. .0� � TOTAL DUE . 00 � IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTA� DUE IS REFLECTED AS A CREDIT CCR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FDR INSTRUCTIONS. RESERVATION: Estates of decedents dying on or before Dec. 12, 1982 -- if any future interest in the estate is transferred in possession or en7oyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for vears, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or monev order payable to: REGISTER OF WILLS, AGENT. Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate countv, or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by comvleting an "Application for Refund of Pennsvlvania lnheritance and Estate Tax" (REY-1313). Applications are available from the department's web site at www.revenue.state.pa.us, any Register of Wills or Revenue �istrict Office, or from the department's 24-hour answering service: 1-800-362-2050; services for taxpavers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may object within 60 days of the date of receipt of this notice by: A) Protest to the PA Departwent of Revenue, Board of Appeals, by filing a protest online at www.boardofaDVeals.state.pa.us on or before the 60 day apveal period expires. In order for an e ec ronic pro es o e valid> you must receive a confirmation number and processed date from the Board of Appeals web site. You may also send a written protest to PA Department of Revenue, Board of Appeals P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed: or B) Have the matter deterwined at the audit of the personal representative's account: or ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessoent should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601 or call C717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is vaid within three calendar nonths after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY: The 15 percent tax amnestv non-participat3on penaltv is computed on the total of the tax and interest assessed and not paid before Jan. 18, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the saee sanner and in the the same time period as vou would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning M1tF1 first day of delinquency, or nine months and one day from the date of death, to the date of pavment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six percent per annum calculated at a dailv rate of 0.000164. All taues which became delinquent on and after Jan. 1, 1982. will bear interest at a rate which varies from vear to vear with the rate announced by the PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsvlvania Non-resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for years 2000 through 2012 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 8% .000219 Z001 9% .000247 2D02 6% .00U164 2003 5% .000137 2004 4% .00D110 2005 5% .000137 2006 7% .000192 2007 6% .000219 2008 7% .000192 2009 5% .000137 2010 4% .000110 2011 3% .00D082 .000082 ?�Interest is celculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR 15 days --Any notice issued after the tax becones delinquent will reflect an interest calculation to on the beyond the date of the assessnent_ If paveent is made after the interest computation date shown notice, additional interest must be calculated.