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Home My WebLink About04-26-13 NOTICE OF INHERITANCE TAX �,��:�� enn��an�a APPRAISEMENT, ALLOWANCE OR DISALLOWANCE ` BUREAU OF INDIVIDUIIL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX ,' ; DEPARTMENT OF REVENUE INNERITANCE TAX DIVISION �� REV-1547 EX AFP (03-13) PO BOX 280601 HARRISBURG PA 17128-0601 ��i' �Y' :: ii�' �� (j�= DATE 04-29-2013 i•� ;;;�;- � (` Vi '`_ly� ESTATE OF LOVETT EVELYN B DATE OF DEATH 12-11-2012 '�if� F3�� 2� �=� 1 �� FILE NUMBER 21 13-0051 COUNTY CUMBERLAND ROGER B IRWIN ESQ 60 W POMFRET ST C�-�=ri�; �,�;~ ACN APPEAL DATE: 06-28-2Q13 CARLISLE' PA l��i.i��i�'.S� ��Ji,�fi; (SeereversesideunderObjecBions) CU�'•��EftL�!'ti� ^'.:+,, �� Amount Rereitted � MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE ____ � RETAIh LOWER PORTION FOR YOUR RECORDS � -------------------- ---------------------------------------------------------------- REV-1547 EX AFP CO2-13� NQTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: LOVETT EVELYN BFILE N0. :21 13-0051 AGN: 101 DATE: 04-29-2013 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE GF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) �1� .0� NOTE: To ensure proper 2. Stocks and Bands (Schedule B) �p� . 00 credit to your account, .OD submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) C3) of this form with your 4. Mortgages/Notes Receivable (Schedule D) (4) .0 D tax: payment. 5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) (5) •0� 6. Jointly Owned Property CSchedule F) �y� . 00 7. Transfers (Sclhedule G) �� 9,202.81 8. Total Assets CS) 4.202.81 APPRUVED DEDUCTIO�JS AND EXEMPTIONS: 9. Funeral Expen:>es/Adm. Costs/Misc. Expenses (Schedule H) �q�_ 1 ,502.4 2 10. Debts/Mortgag<a Liabilities/Liens (Schedule I) �lp� 2.4 04.35 11. Total Deductions cll� 3,911 .77 12. Net Value of 7'ax Return �12� 5,291 .04 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) �13� . 00 14. Net Value of Estate Subject ta Tax �lq� 5,291 .04 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 C15) .00 X 00 - .00 16. Amount of Line 14 taxable at li�eal rate C16) �� X 04 5 = .0 0 17. Amount of Line 14 at sibling rate (17) �, 9l .04 x 12 = 634.92 18. Amount of Line 14 taxable at callateral rate (18) .00 X: 15 = . 00 19. Principal Tax L�ue �19�= 634.92 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+� AMOUNT PAID DATE PIUMBER INTEREST/PEN PAIB (-) 03-05-2013 CD017273 31.75 603. 17 TOTAL TAX PAYMENT 634.92 BALANCE dF 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 CCR�, YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL IN7EREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIDNS. RESERVATION: Estates of decedents dvin9 0� or before Dec. 12, 1982 -- if any future interest in the estate is transferred in possession or en5oyment to Class B Ccollateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class B (collateral) rate on anv such future interest. PURPOSE OF NOTICE: To fulfill the requireme�ts of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. f72 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 money order payable to: REGISTER OF WILLS, AGENT. Failure to pav the tau, interest, and penalty due may result in the filing of a lien of record in the appropriate cnunty, 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 completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" (REV-1313). Applications are available from the department's web site at www.revenue.state.pa.us, any Register of Wills or Revenue District Office, or from the department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3D20 (TT only)- DBJECTIONS; Anv party in interest not satisfied M1YM1 the appraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest) as shown on this notice may ob�ect within 60 days of the date of receipt of this notice by: A) Protest to the PA 6epart�ent of Revenue, Board ot Appeals, by filing a protest online at www.boardofappeals.state.pa.us on or before the 60 dav appeal period exvires. In order for an e ec ronic pro es o e valid, you must receive a cunfirmation 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, Narrisburg. PA 17128-1021. Petitions may not be faxed: or B) Have the matter deteroined at the audit of the perso�al representative's account: or ADMIN- C) Appeal to the Orphans' Court. ISTRATTYE CORRECTIONS: Factual errors discovered on this assess�ent 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" (REY-1501) for an explanat3on of administratively correctable errors. DISCOUNT: If any tau due is vaid vithin three calendar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY: The 15 percent tax amnesty non-participation penalty is computed on the total of the tax and interest assessed and not paid betore Jan. 18, 1996, the first day after the end of the tax amnesty period. This non-parYicipation penalty is appealable in the same oanner 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 with first day af delinquency, or nine months and one day from the date of death, to the date of payment. Taues which became delinquent before Jan. 1, 1982, bear interest at the rate of six percent per a�num calculated at a daily rate of 0.000164. All taxes which became delinquent on and after Jan. 1. 1982, will bear interest at a rate which varies from year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet CREV-1501), the Pennsylvania Non-resident Instructinn Booklet (REY-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates fnr years 2000 through 2012 are: Interest Daily Interest Daily Interest Oaily Year Rate Factor Year Rate Factor Year Rate Factor 2000 Si .000219 2001 9% .000247 2002 6% .000164 2003 5% .OD0137 2004 4% .000110 2005 59a .000137 2006 7% .000192 2007 8% .000219 2008 7% .000142 2009 5% .000137 2010 4i .000110 2011 3< .000082 .000082 ?�Interest is celculated as fnllows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINqUENT X DAILY INTEREST FACTOR 15 days --Any notice issued after the tau becoues delinquent will reflect an interest calculation to on the beyond the date of the assesswent. If payment is made after the interest computation date shown notice, additional interest must be calculated.