HomeMy WebLinkAbout05-13-13 _. _ _ _ _ _
NOTICE OF INHERITANCE TAX � pennsylvania
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE ■ \r DEPARTMENTOFREVENUE
BUREAU oF INDIVIDUAL TAXES OF DEUUCTIONS AND ASSESSMENT OF TAX �lilll
INHERITANCE TAX DIVISION REV4541 IX AFP (03-13)
PO BOX 280601
HARRISBURG PA 17128-0601
RECOi;L.:i U��rivE OF
DATE 05-06-2013
R�IiIS C.`.�� OI" �.�p�I�.I,_S � ESTA7E OF NAUGLE BETTY V
�.-�'!13 ���V 13 P�1 '1 03 DILE NUMBERTH 21 12-0312
COUNTY CUMBERLAND
AARON C JACKSON ESp CLERYC OI' p�H 101
STE 200 APPEAL DATE: 07-05-2013
2 LEMOYNE DR Oft�'HANS� ����iT (SeereversesideunderObjections)
LEMOYNE P&�M��?4�� �o�• pA An�ount Remitted
MAKE CHEGK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
L COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE ____ � RETAIN LOWER POR7ION FOR YOUR RECORDS F
'---"'-"--'-'----' -----'---------'--'-------'----'------'--------------'---'------
REV-1547 EX AFP CO2-13) NOTICE OF INHERITAHCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: NAUGLE BETTY VFILE N0. :21 12-0312 ACN: 101 DATE: 05-06-2013
TAX RETURN WAS: ( X) ACCEPTED AS FILED O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real EsYaka (SCh¢dule A) (1) •�� NOTE: To ensure proper
2. Stocks anC Bonds CSc�edule B) (Z) 4�728.00 credSt ta your account,
.00 submit the upper portion
3. Closely Held Stock/Partnership Interest (SChedule C7 (3) of this form wlkh your
4. Mort9a9es/Notes ReceSVable (SChedule D7 (4) •00 tax payment.
5. Cash/Bank Deposits/Mis<. Personal Properky (SChetlule E) C5) 58�868.90
6. Jointly Owned Property (SChedule F) (6J •00
7. Transfars (Schedule G) ��� 282,403.08
e. 7ota1 Assets (e) 345.999.98
APPROVED UEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Cosks/Misc. Expenses (SChedule H) �9� 17.194.33
10. Debts/Mortga9e LSabilitSes/Liens (S<hetlule I7 (10) 1 .979. 15
11. Total Deductions (11) 19�173.48
12. Net Value of 7ax Raturn �1z� 326.826.50
13. Charitabla/GOVarnm¢ntal B¢quests; Non-elected 9113 Trusts (Schedule J) �13� •��
14. Nek Valu¢ of Estate Subject to Tax �lG� 326,826.50
NOTE: If an assessnent was issued previously, Lines 14. 15. 16. 17, 18 and/or 19 will
refleet figures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amounk ot Lina 14 at spousal rate (15) •00 g 00 = .00
16. Amount ot Lin¢ 14 taxable at lineal rate C16) ���-A��-r'� X 045 = 14.�07. 19
17. Amount ot Line 14 at siblin9 �ake C17) -Ofl X 12 = .00
18. Amount of Line 14 taxable at <ollakeral raka C18) .00 X 15 = . 00
19. Principal Tax Due �19�= 14,707. 19
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT (+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
05-25-2012 CD016028 684.21 13,000.00
11-19-2012 CD016807 .00 1 ,022.98
TOTAL TAX PAYMENT 14,707.19
BALANCE OF TAX DUE ,pp
INTEREST AND PEN. .00
TOTAL DUE .00 \
� IF PAID AFTER DATE INOICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), VOU MAY BE DUE�n v
FOR CALCULATSON OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. �;\
RESERVATION: Estates of decedents dying on or before Dec. 12, 1982-ii any future interesl in the estate is transferred in possession or
enjoyment to collateral beneficiaries of the decedent atter the ezpiration of any estate for I'rfe or years;the Commonwealth
hereby expressly reserves the right to 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 Register of Wills Indicated on the front of the notice.
Make check or money order payable to:REGISTER OF W ILL,AGENT.
REFUND(CR): A refund of a tvc credit not requested on the tax return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Tau(REV-1313). Applications are available from the departmenYs web site at
www revenue stateya us,any Register of Wills or Revenue District Otfice,or from the departmenYs 24-hour forms ordering
service:1-800-362-2050;services for ta�cpayers with special hearing and/or speaking needs:1-800-4473020(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 deductions,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 notice by:
A) Filing an appeal online at www.boardofaopeals state p�on or before the appeal date identified on the front ot this notice.
Or sending a written protest to:PA Department of Revenue,Board of Appeals,PO BOX 261201,Harrisburg PA 17128-1021;
B) Having the matter determined at audit ot the account of the personal representative;or
C) C)Appealing to the Oryhans'Court.
ADMINISTRATIVE Errors discovered on this assessment should be addressed in writing[o:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Ta�ces,ATTN:Post Assessment Review Unit, PO BOX 280607,Harrisburg PA, 7 7 7 26-1 021, 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: It any tax due is paid within three calendar months after the decedenYS death,a five percent discount of the ta�c paid is allowable.
INTEREST: Interest is charged beginning with first day of delinquency,or nine months and one date from date of dea[h,to the date of
payment. Annual interest retes are available on Form REV-1611,available at www revenue siate pa us,or upon rquest by
calling 1-868-726-2937.
Interest is calculated as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued after the tax becomes delinquent will reflect an interest calcula6on to 15 days beyond the date of the
assessment. If payment is made after the interest calculation date show on the Notice,additional interest must be calculated.