HomeMy WebLinkAbout05-13-13 NOTICE OF INHERITANCE TAX � pennsylvania
APPRAISEMENT. ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE
BUREAU oF INDIVIDUAL rnxES OF DEDUCTIONS AND ASSESSMENT OF TAX
INHERITANCE TAX DIVISION �� REV-154] IX AFP (03-13)
PO BOX 280601 REC��ZU:,� ':� " ;",�-
HARRISBURG PA 17128-0601 �
REGI:�I���: UF ° i!,�.1.5
UATE 05-06-2013
[��i3 (`iAY 13 PI I � ��TETOFODEATH 06SZ�SZDi2 ADIS A
FILE NUMBER 21 12-0726
CLC`tZ�i �'' COUN7Y CUMBERLAND
GEORGE F DOU6LAD III ESQ p�pHANS� GIiUI�fA�N 101
35 ALEXANDER SPRING RD C�MBERL�tdD Ctt., PA d`PPEAL DATE: 07-05-2013
CARLISLE PA 17019 (SeereversesideunderObjectians)
Anount Reaitted��
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 F
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REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR
DISALLOWANCE OF DEDUC7IONS AND ASSESSMENT OF TAX
ESTATE OF: RASMUSSEN ADIS AFILE N0. :21 12-0726 ACN: LO1 DATE: 05-06-2013
TAX RETURN WAS: ( JO ACLEPTED AS FILED ( J CHANGEO
APPRAISED VALUE OF RE7URN BASED ON: ORIGINAI RETURN
1. Real Estata (Sehedule A7 C1) •�� NOTE: To ensure proper
2. Stocks and Bonds (Schedule B7 �z� 24,994.92 e�edit to you� ac<ount,
� .00 submit the upper portion
3. Closely Neltl Stock/Partnership Interest (Schedule C) (3) of this torm with your
4. MorYga9es/NOtes Recelvable (Schedule D) (4) •�� tax paym¢nk.
5. Cas�/Bank Deposits/Misc. Personal Property (SChedule E) (5) 28�457.96
6. Jointly Owned Property (SChetlula F7 �6� 103,804.96
7. Transfers (S<hedule G) C7) $'705•59
e. 7oka1 nssats cs� 165.963.43
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expans¢s/Adm. Costs/Misc. Expenses (Schedule H) �q� 27.735.88
10. DebTS/MOrtgaga Liabilities/Liens (Schedule I) (10) 1 .430.30
11. 7ota1 Daductions (11) 29� 166. 18
12. Net Valua of Tax R¢turn �12� 136r797.25
13. CharitaGle/GOVernmental Bequests; Non-ele<ted 9113 Trusts (S<hedule J) �13� .00
14. Net Value af Estate Subiect to Tax �ly� 136.797.25
NOTE: If an assessnent was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will
reflect fi9ures that Ynclude the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 ak spousal rate (15) . 00 X 00 = .00
16. Amount of Line 14 taxable at lineal rate (16) � ;�-79�-��' x 045 = 6. 155.88
17. Amount of Line 14 at sibling rate (177 -00 X 12 = . 00
18. Amount ot Line 14 taxable at collakeral rate C187 .00 X 15 = .00
19. Principal Tax Due �39�= 6�155.88
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+) qMOUNT PAID
OATE NUMBER INTEREST/PEN PAID C-7
09-17-2012 CD016506 307.79 6,000.00
TOTAL TAX PAYMENT 6,307.79
BALANCE OF TAX DUE 151 .91CR
INTEREST AND PEN. .00
TOTAL DUE 151 .91CR \�
. IF PAID AFTER UATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLEMEO AS A CREDIT CCR7, VOU MAY BE DUE �/�tJ�
FOR CALCl1LATI0N OF ADOITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. ; 1
RESERVATION: Estates of decedents dying o�or before Dec. 12, 1982-if any future interest in the estate is transferred in possession or
enjoyment to collateral beneficiaries of the decedent after the ezpiration of any estate for life or years;the Commonwealth
hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such
future interest.
PAYMENT: Detach the top portion of this noGce and submit with your payment to the Register of Wills Indicated on the front of the no[ice.
Make check or money order payable to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tax credit not requested on the tax relurn 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.state,pa.us,any Register of Wills or Revenue Disirict Office,or from the departmenPs 24-hour forms ordering
service: 1-800-362-2050;services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020(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 deductions,or assessment of taz
(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 6oardofaooeals state oa us on or before the appeal date identified on the front of[his nolice.
Or sending a written protest to:PA Department oi Revenue,Board of 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[o:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Taxes,ATTN:Post Assessment Review Unit,PO BOX 280601, Harrisburg PA, 17128-1021, Phone(777)787-6505. See page 4
Instructions for Inheritance Tax Return for a Residen[Decedent(REV-1501)for an explanation of administratively correc[able
errors.
DISCOUNT: If any tax due is paid withi�three calendar months aker the decedenYs death,a five percent discount ot the tax paid is allowable.
INTEREST: Interes[is charged beginning with firs[day of delinquency,or nine mon[hs and one date from date of death,to the date of
payment. Annual interest rates are available on Form REV-1671,available at www.revenue.state a us,or upon rquest by
calling 1-888-728-2937.
Interest is calculated as tollows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued aker the tax becomes delinquent will reflect an interest calculation to 75 days beyond the date of the
assessment. If payment is made atter the interest calculation date show on[he Notice,additional interest must be calculated.
'�V,.;