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Home My WebLink About04-26-13 NOTICE OF INHERITANCE TAX �;�� pennsylvania BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE OF DEDUCTIONS AND ASSESSMENT OF TAX ____ % INHERITANCE TAX DIVISION -�� REY-1547 IX AFP (03-13) PO BOX 2806D1 HARRISBURG PA 17128-0601 �f�.," 'y.#� .:� � .,.,,,^.--� C"q�- is_,�i�.i + 4.' � i' .. s.i DATE 04-29-2013 ;��; ' ,�„ �� ,';` � `,;; ESTATE OF ANDERSON RICHARD F DATE OF DEATH 06-08-2012 l'.ii� �I !1 Lb �� i �i� FILE NUMBER 21 13-0052 JAMES M RCIBINSON COUNTY CUMBERLAND 129 S PITT ST ��-��`�� G;' ACN APPEAL DATE: 06-28-2013 CARLISLE �CPIik��3�3��125� (SeereversesideunderObjections) CUMBERL�i�'�� (�., �'r� Amount Remitted � 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 � ----------------�---- ---------------------------------------------------------------- REV-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: ANDERS�N RICHARD FFILE N0. :21 13-0052 ACN: 101 DATE: 04-29-2013 TAX RETURN WAS: ( X) ACCEPTED AS FILED O CHANGED APPRAISED VALUE 1)F RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) C1) .00 NOTE: To ensure proper 2. Stocks and Bonds CSchedule B) �Z� .0 0 credit to your account, .00 submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) �3) of this form with your 4. Mortgages/Notes Receivable CSchedule D) �4� .00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 5,338. 11 6. Jointly Owne�d Property CSchedule F) �6� .00 7. Transfers CSrhedule G) �� 52,957.92 8. Total Assets (8) 58.296.03 APPROVED DEDUCTIIDNS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) �q� 17.729.51 10. Debts/Mortgage Liabilities/Liens (Schedule I) �Lp� 2.511 .77 11. Total Deductions �11� 20,241 .28 12. Net Value of Tax Return �1z� 38,054.75 13. Charitable/G��vernmental Bequests; Non-elected 9113 Trusts (Schedule J) �lg� . 00 14. Net Value of Estate Subject to Tax �ly� 38,054.75 NDTE: If an as�essment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will reflect f'igures that include the total of all returns assessed to date. ASSESSMENT OF TA�:: 15. Amount of Line 14 at spousal rate C15) 34,430.75 X 00 - .00 16. Amount of Line 14 taxable at lineal rate (16� 7.7R9 nn X 045 = 103.01 17. Amount of Line 14 at sibling rate (17) - 00 X 12 = .00 18. Amount of Line 14 taxable at collateral rate (18) 1 ,335. 00 X 15 = 200.25 19. Principal Tax Due �19�= 303.26 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID 03-07-2013 CD017292 . 00 303.26 TOTAL TAX PAYMENT 303.26 BALANCE OF 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 <CR), YDU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. RESERVATION: Estates of decedents dving 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 Co�morwealth herebv expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful Class 8 (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 tov uortion 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 pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit> wh3ch 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 wvw.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-B00-447-3D20 (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 natice may ob7ect within 60 days of the date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals, bv filing a orotest online at www.boardofappeals.state.pa.us on or before the 60 day appeal 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 vritten protest to PA Department of Revenue, Board of Appeals P.O. Box 261021. Harrisburg, PA 17128-1021. Petitions may not be faxed: or B) Have the matter determined at the audit of the personal representative's account: or ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment 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 (717) 787-6505. See Page 4 of ^Instructions for Inheritance Tax Return for a Resident Decedent" CREV-1501) for an exolanation of administratively correctable errors. DISCOUNT: If any tau due is paid within 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 comvuted on the total of the tax and interest assessed and not paid before Jan. I8, 1996, the first day after the end of the tax amnesty period. This non-participation penalty is appealable in the sawe manner 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 be9inning with first day of delinquency, or nine months and one dav from the date of death, to the date of paynent_ Taxes which became delinquent before Jan. 1. 1982, bear interest at the rate of six percent per annua� calculated at a dailv 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 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 CREV-1501), the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. 7he applicable interest rates for vears 2000 through 2012 are: Interest Daily Interest Da31y Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 S% .000219 2001 9% .000247 2002 6% .000164 2003 5% .000137 2004 4% .000110 2005 5% .000137 2006 7% .000192 2007 B% .000219 2008 7% .OD0192 2009 5% .000137 2010 4% .000110 2011 3i .000082 2012 3; .000082 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELIN9UENT X DAILY INTEREST FACTOR 15 days --Any notice issued after the tax becomes delinquent will reflect an interest calculation to on the beyond the date of the assess�nent. If pavment is made after the interest computation date shown notice, additional interest nust be calculated.