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Home My WebLink About04-26-13 �y.,. NOTICE �F INHERITANCE TAX �� pennsylvania APPRAISEMENT, ALLOWANCE OR DISALLQWANCE � DEPARTMENTOFREVENUE BUREAU oF INDIVIDUAL TaxES OF DEDUCTIONS AND ASSESSMENT OF TAX _ . INHERITANCE TAX DIVISIOM �� REY-1547 EX AFP (03-13) PO BOX 260601 HARRISBURG PA 17128-0601 RECUC`; �. �' �t�� i:�. (31" � , � � DATE 04-29-2013 ��{�1� �-.a: Ut' :�� _>_�a ESTATE 0� WEARY LISA D ,`��3 �� 2lj ;"4 � 1 �J nILE NUMBERTH 21_a3-0�106 COUNTY CUMBERLAND ANTHONY L DELUCA ESQ (;j��jyj� ti'�' ACN 101 113 FRONT ST ^ ° '�"- APPEAL DATE: 06-28-2013 � E,L�i��l PO BOX 35Et � Q�� {�, �n, (See reverse side under Objections) BOILING SPRINGS �P��5�8'�� Amount Remitted � MAKE CHECK PAYABLE AND REMI7 PAYMENT T0: RE6ISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17U13 CUT ALONG THIS LINE -� RETAIN LOWER PORTION FOR YOUR RECORDS 4� ----------------°-------------------------------------------------------------------------- REV-1547 EX AFP (:02-13� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT UF TAX ESTATE OF: WEARY LISA DFILE N0. :21 13-0106 ACN: 101 DATE: 04-29-2013 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) tl? 128,000.�0 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) C2� 31 ,287.09 credit to your account, .00 su6mit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) �3) of this form with your 4. Mortgages/Notes Receivable (Schedule D) C4) •�� tax payment. 5. Cash/Bank Depi�sits/Misc. Personal Property (Schedule E) C5) 31 ,371 .34 6. Jointly Owned Property (Schedule F) C6� . 00 7. Transfers CSchedule G) �� 119,439.62 s. Total Assets (s) 310.098.05 APPROVED DEDUCTIDNS AND EXEMPTIONS: 4. Funeral Expen,as/Adm. Costs/Misc. Expenses (Schedule H) C9� 15,476.85 10. Debts/Mortgage Lsabilities/Liens CSchedule I) �lp� 3,229.56 11. Total Deauctians �11� 18,70b.41 12. Net Value of Tax Return �12? 291 ,391 .64 13, Charitable/Governmental Bequests; Non-elected 9113 7rusts CSchedule J) �lg� . DO 14. Net Value of Estate Sub7ect to Tax 291,341 .64 C14) 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) .�0 X 00 - .00 16. Amount of Line 14 taxable at l:ineal rate (16) �91 •;91 - �4 X 045 = 13,112.60 17. Amount of Line 14 at sibling rate (17) -�� X 12 = . 00 18. Amount of Line 14 taxable at collateral rate C18) .00 x 15 = .00 19. Principal Tax L�ue (19)= 13,112.b0 TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE hIUMBER INTEREST/PEN PAID C-) 03-08-2013 CD017303 655.b3 12,456.98 TOTAL TAX PAYMENT 13, 112.61 BALANCE OF TAX DUE . O1CR INTEREST AND PEN. .00 ' TOTAL DUE .O1CR + IF PAID AFTER DATE INIIICATED> SEE REVERSE IF TDTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE ]� FOR CALCULATION OF ADDITIDNAL INTERE57. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. U RESERVATION: Estates of decedents dying on or before Dec. 12, 1982 -- if anv future interest in the estate is transferred in possession or enjoyment to Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commornrealth herebv 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 th3s notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order pavable 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, which was not requested on the Tax Return, may be requested by completing an "Aaplication for Retund of Pennsylvania lnheritance and Estate Tax^ (REV-1313). Applications are available from the departmenY's web site at www.revenue.staYe.pa.us, any RegisYer of Wills or Revenue District Office, or from the department's 24-hour answering service: 1-800-362-2050; services for taxpayers uith special hearing and/or speaking needs: 1-800-447-3020 CTT only). OBJECTIONS: Any party in interest noE satisfied with the apvraisment, allowance or disallowance of deductions or assessment of tax (including discount or interest3 as shown on this notice may ob�ect within 6D days of the date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of Appeals, by filing a protest online at www.boardofapDeals.state.pa.us on or before the 60 dav appeal veriod expires. In order for an e ec ronic vro es o e valid, you must receive a conFirmation number and processed date from the Board of Apveals web site. You may also send a written protest to PA Department of Revenue, Board of Apveals P.O. Box 281021, Harrisburg, PA I7126-1021. Petitions mav 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. ISTRATIYE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes. ATTN: Post AssessmenY Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601 or call (717) 787-6505. See Page 4 of "Instructions for Inheritance Tax Return tor a Resident Decedent" <REV-1501) for an explanaYion of administratively correctable errors. DISCOUNT: If any tax due is paid uithin three calendar months after the decedent's death, a five oercent 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 before Jan. 18, 1996, the first day after the end of the tax amnesty period. This nnn-participation penalty is appealable in the saMe manner and in the the same time period as you would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, or nine months and one day from the date of death, to the date of payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six percent per annum 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 Oepartment of Revenue. Rates for 1982 tbrough 1999 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsvlvania Non-resident Instruction Booklet CREV-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 Uaily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 8% .00OZ19 2001 9% .000247 2002 6/ .DOOl64 2003 5i .000137 2004 4� .000110 2005 5% .000137 2006 7i .000192 2007 Si .000219 2008 7% .D00192 2009 5% .000137 2010 4% .D00110 20ll 3% .000082 2012 3% .000082 --Interest is calculated as follows: INTEREST = BALANCE OF TAX 11NPAID X NUMBER DF DAYS DELINQUENT 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 assessment. If payment is made after the 3nterest computation date shown notice, additional interest nust be calculated.