HomeMy WebLinkAbout05-13-13 NOTICE OF INHERITANCE TAX � � pennsylvania
BUREAII oF Ir+DIVInuq� TAXES '�`PPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPFRTMENTOFREVENUE
ixHeairaNCe TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX REV-154] IX AFP (03-13)
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HARRISBURG PA 1A28-0601 , �,,..i,�,`��;_= ��
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�E�'S.S. _'Y U�: ' .,!,�� DATE 05-06-2013
n ESTATE OF WARNER MARTHA L
� � i3 (`In4 13 PI ` 1{ u`� DATE OF DEATH 02-14-2012
�;j� FILE NUMBER 21 12-0231
MICHAEL R WARNER E�ERK ��� COUNTY CUMBERLAND
101 PENNS RUN e�R�,HQNg' COURT ACN APPEAL DATE: 07-05-2013
MECHANICSBURG CU,p.A,-d��p�Q�, Pi� (SeereversesideunderObjections)
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Amount Renitted
MAKE CHECK PAYASLE AND REMI7 PAYMENT T0:
REGISTER OF WILLS
1 COl1RTH0USE SQl1ARE
CARLISLE PA 17013
CUT ALONG THIS LINE _.__ �► RETAIN LOWER PORTION FOR YOUR RECORDS �
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REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUC7IONS AN� ASSESSMENT OF TAX
ESTATE OF: WARNER MARTHA LFILE N0. :21 12-0231 ACN: 101 DATE: 05-06-2013
TAX RETURN WAS: C X) ACCEPTEO AS FILED O CHANGED
APPRAISE� VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) �1� 316�000.00 NOTE: To ensure proper
2. Stocks anE Bantls (Schetlule B) �Z� 43�115.94 tredit to your account,
.00 submit the upper porYion
3. Closely Held Stock/Partnership Interest (SChetlula C) C3) of khis form with your
4. Mortgages/NOtes Receivable (Schedule D7 (4) • 00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) [5) 68�694.83
6. JointlY Owned Property CSChedule F) (6) . ��
7. Trensfars csenaauia s� ��� 588,913.55
e. Total Assets �g� 1 .016.724.30
APPROVED DEUUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (SChedule H) �g� 22.661 . 18
10. Debts/MOrtga9e Liabilities/Liens CSChetlule I7 (10) 13.234.63
11. Total neauctions ai� 35,895.81
12. Net Value of Tax Return �lZ� 980,828.50
13. Charitable/Governmental Bequests; Non-eleeted 9113 Trusts CSChetlule J) �13� •��
14. Net Value of Estate Subject to Tax �ly� 980.828.50
NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will
reflect fieures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Lina 14 at sPOUSal �ate (15) •00 X 00 - .00
16. Amount of Lina 14 Taxable at lineal rete (167 9�� •9�R-�9 X 045 = 41,489.05
1�. Amount of Line 14 at siblin9 raYS (177 -00 X 12 - .00
18. Amount of Line 14 taxable at collateral rata (187 58�849.71 X 15 = 8�827.46
19. Principal Tax Uue �19�= 50�316.51
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT (+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
05-14-2012 CD015960 1,736.84 33,000.00
OS-14-2012 CD015961 631.58 12,000.00
IL-09-2012 CU016756 .00 2,948. 16
TOTAL TAX PAYMENT 50,316.58
BALANCE OF TAX DUE . 07CR
INTEREST AND PEN. . 00
TOTAL DUE . D7CR �
� IF PAID AFTER OATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), VOU MAV BE DUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
RESERVATION: Estates of decedents dying on or before Dec. 72, 7982-if any future interest in the esWte is transferred in possession or
enjoyment to collateral beneficianes of the decedent after the expiration of any estate for Irfe or years;the Commonwealth
hereby expressly reserves the right[o appraise and assess transter inheritance taxes at the lawful collateral rate on any such
future interest.
PAYMENT: Detach the top portion of this notice and submit with your payment to the iiegister of Wills Indicated on the front of the notice.
Make check or money order payable to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tax credit not reques[ed on the taz 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 Distric[Office,or from the departmenfs 24-hour forms ordering
service: t-800-362-2050;services for taupayers with spacial hearing and/or speaking needs: t-800-447-3020(TT only).
Please allow 4-6 weeks from the date a refund was granted to arrive.
OBJECTIONS: Any party in interest not satisfied with the appraisement,allowance or disallowance of deduc[ions,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 no6ce by:
A) Filing an appeal online at www.boardofaopeals state pa us on or before the appeal date identified on the front ot this notice.
Or sending a written protest to:PA Department of Revenue,Board ot Appeals,PO BOX 281201,Harrisburg PA 17128-1021;
B) Having the matter determined at audit of the account of the personal representative;or
C) C)Appealing to the Orphans'Court.
ADMINISTRATIVE Errors discovered on this assessment should be addressed in writing to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Taxes,ATTN:Post Assessment Review Unit,PO BOX 280601,Harrisburg PA, 17128-i 021,Phone(717)787-6505. See page 4
Instructions for Inheritance Taz Return for a Resident Decedent(REV-1501)for an explanation of administratively correctable
errors.
DISCOUNT: If any tax due is paid within three calendar months after the decedenYs death,a five percent discount of the tax paid is allowable.
INTEREST: Interest is charged beginning with first day of delinquency,or nine months and one date from date of death,to the date of
payment. Annual interest rates are available on Form REV-1611,available at www.revenue state pa us,or upon rquest by
calling 1-888-728-2937.
Interest is calculated as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELIN�UENT X DAILY INTEREST FACTOR
Any Notice issued after the tax becomes delinquent will reflec[an in[erest calculation to 15 days beyond the date of the
assessment. If payment is made aker the interest calculation date show on the Notice,additional interest must be calculated.