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Home My WebLink About04-26-13 �;�� NOTICE OF INHERITANCE TAX � � � pennsylvania APPRAISEMENT, ALLOWANCE OR DISALLOWANCE ' DEPARTMENT OF REVENUE BUREAU oF INDIVIDU�IL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX _ _ INHERITANCE TAX DIVISION REV-1547 EX AFP (03-13) PO BOX 280601 HARRISBURG PA 17128-0601 �j ,n[� i\�1d l.+r'�a r -:,«.` t� i:"�. ��.., �,.PT� n t�p _ � ,_ . , ,,� DATE 04-29-2013 ��" ' ' 'j' � � "" ESTATE OF KLEIN PHILOMENA T �} {� � DATE OF DEATH 12-18-2012 :�:iJ F1C�� 2� t�i { 1 l.'� FILE NUMBER 21 13-0164 COUNTY CUMBERLAND MICHAEL K:LEIN (;�[;(i( '��.' ACN 101 336 W MEADOW DR � +� s � r•. ,��4.-• APPEAL DATE: 06-28-2013 c ��'�� `"�.' ``� ! See reverse side under Ob ections MECHANIC_�BURG �A�}��J.,�Sb,,,� �, � J J U �� 1 a tJ �J�1.a 6'�!� � Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS ILINE --� RETAIN LOWER P�RTION FOR YOUR RECORDS f- ------------------------------------------------------------------------------------------- REV-1547 EX AFP (02-13� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: KLEIN PHILOMENA TFILE N0. :21 13-0164 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 (Schedule A) C1) •00 NOTE: To ensure proper 2. Stocks and Bonds tSchedule B� Cz� .00 credit to your account, �Q submit the upper portion 3. Closely Held Stock/Partnership Interest (Schedule C) (3) of this form with your 4. Mortgages/Notes Receivable (Schedule D) (4? ' �� tax paYment. 5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) (5) 8 00.00 6. Jointly Own�ed Property CSchedule F) �6� 75,280.87 7. Transfers (Schedule G) �� 3,616.77 s. rotai assets cs� 79.697.64 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses CSchedule H) �g� 18.76 7.67 10. Debts/MOrtg�age Liabilities/Liens CSchedule I� (10) 2•733.29 11. Total Deduct3ons cii� 21 ,500.96 12. Net Value of Tax Return �12� 58,19b.b8 13. Charitable/6overnmental Bequests; Non-elected 9113 Trusts CSchedule .l) f13� .00 14. Net Value o�F Estate Subject to Tax �14� 58,196.68 NOTE: If an assessment was issued previouslY, Lines 14, 15, 16, 17. 18 andlor 19 will reflect figures that include the total of all returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Li.ne 14 at spousa.l rate (15) .00 X 00 - .00 16. Amount of Li.ne 14 taxable at, lineal rate C lb) ��.9�A.�R x 045 = 1,392.24 17. Amount of Line 14 at sibling rate C17) 27.258.�0 X 12 = 3,270.96 18. Amount of Line 14 taxable at; collateral rate (18) .00 X 15 = .00 19. Principal Tax Due C19)= 4,663.20 TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) DATE NUMBER INTERESTlPEN PAID (-) AMOUNT PAID 03-08-2013 CD017294 232.51 4,417.78 PAYMENT MUST BE MADE BY 09-1&-2013*. TOTAL TAX PAYMENT 4,650.29 BALANCE OF TAX DUE 12.91 INTEREST AND PEN. .00 � TOTAL DUE 12.91 + IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE I5 REFLECTED AS A CREDIT (CR], YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIDNS. RESERVATION: Estates of decedents �ing on or before Dec. 12, 1982 -- if any future interest in the estate 3s transferred in possession or en�oyoent to Class B Ccollateral) beneficiaries of the decedent after the expiration of any estate for life or for vears, the Coamonwealth 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 require�ents 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 money order payable to: REGISTER OF WILLS, AGENT. Failure to pay the ta�c, 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 "Application for Refund of Pennsylvania lnheritance and Estate Tax" (REY-1313). Applications are available from the department's web s3te at www.revenue.state.pa.us, any Register of Wills or Revenue District Office, or from the department's 24-hour ans�ering service: 1-800-362-2050; serv3ces for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). DBJECTIONS: Any partv 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 mav ob�ect Within 60 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.boardofappeals.state.pa.us on or before the 60 day appeal period exvires. In order for an e ec ronic pro es o e valid, vou must receive a confirmation number and processed date from the Board of Anneals 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 ■atter determined at the audit of the personal representative's account: or ADMIN- C) Appeal to the Orohans' 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 Inherita�ce Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. DISCOUNT: If any tax due is pa3d w3thin three calendar months after the decedent's death, a five percent discount of the tax paid is allowed. PENALTY: The 15 percent tax a�nestv non-participation penalty is computed on the total of the tax and interest assessed and not paid before Jan. 18, 1996, the first dav after the end of the tax amnesty period. This non-participation penalty is appealable in the same manner and in the the same time period as vou would appeal the tax and interest that has been assessed as 3ndicated on this notice. INTEREST: Interest is charged beg3nning with first day of delinquencv, 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 ver annu� calculated at a daily rate of D.000164. All taxes which became delinquent on and after Jan. 1, 1962, 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 Yhe Pennsvlvania Resident Instruction Booklet (REV-1501), the Pennsylvania 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 Dailv Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 8% .000219 2001 9% .000247 2002 6% .000164 2003 5% _OD0137 2004 4% .000110 2005 5% .000137 2006 7% .000192 2007 6% .000219 2008 7% .000192 2009 5% .000137 2010 4i .000110 2�11 3% .000082 .000082 ?�Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR 15 days --Any not3ce issued after the tax becomes delinquent will reflect an interest calwlation to on the beyond the date of the assessment. If Dayment is made after the interest computation date shown notice, additional interest must be calculated.