HomeMy WebLinkAbout05-13-13 NOTICE OF INHERITANCE TAX � pennsylvania
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENl1E
euaEqu oc INOIVIDUAL rqxes OF DEDUCTIONS AND ASSESSMENT OF TAX
INNERITANCE TAX OIVISION 2EV454] IX AFP (D3-13)
PO BOX 280601
HARRISBURG PA 17128-0601 pC/�
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REC�S�i �,"_i� (}� '„i�i...�..:i UATE 05-06-2013 -
- ESTATE OF YARLETT KENNETH E
��i3 f��BY 13 �� �j O�� DATE OF DEATH 07-03-2012
FILE NUMBER 21 12-0807
COUNTY CUMBERLAND
WAYNE F SHAUE ESp CL���K U;' p�N 101
53 W POMFRET ST ORPNANS� COJi\r APPEAL DATE: 07-05-2013
CARLISLE eRA,d�0.13.-381I J e P� (SeereversesideunderObjections)
VM6 KLAI'diJ t,
. Anount Renitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SpUARE
CARLISLE PA 17013
CU7 ALONG THIS LINE ____ �► RETAIN LOWER PORTION FOR YOUR RECORDS (--�
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REV-1547 EX AFP (02-13) NOTICE OF INNERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: YpRLETT KENNETH EFILE N0. :21 12-0807 ACN: LO1 DATE• 05-06-2013
TAX RETURN WAS: ( X) ACCEPTED AS FILED ( 7 CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estake (Schadule A) �1� .00 NOTE: To ensure proper
2. Skocks antl Bonds (SChedula B) �z� .00 eredSt to your account,
3. Closely Hald Stock/Partnership Interest (Sc�eOUle C7 �y� 00 submSt the upper portion
of Yhis form wit� your
4. Moriga9es/NOtes Receivable (SChedul¢ D) �y� .00 tax paymeni.
5. Cash/Bank Deposits/Misc. Personal Property CS<hedule E) (5) •00
6. Joinkly Owned ProparYy CSC�adule F7 �6� .00
7. Transfers (SChedule G) ��� .00
8. Total Assats CB) .00
APPROVED UEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Cosis/Misc. Expenses (Schetlule H7 �q�. .00
30. Debts/MOrt9age Liahilities/Liens (Scheaule U �lp� .00
11. Total Daductions
al) .00
12. NeY Value ot Tax Return �yZ� .00
13. Gha Htabla/GOVernmantal Bequests; Non-electad 9113 Trusts CSChetlula J) �13� .00
14. Nat Value of Estate Sub3ect to Tax (14) •00
NOTE: If an assessment was issued previously, Lines 14, 15. 16, 17, 18 and/or 19 will
reflect fiDUres that inclutle the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 ak spousal rate C15) . 00 X 00 - .00
I6. Amount of Line 14 taxable at lineal rete C16) -�� X 045 = . 00
17. Amount of Lina 14 at sibling rate (17) -�� X 12 - .00
18. AmaunY of Line 14 taxable at collateral rate (187 .00 X 15 = .00
19. Principal Tax Due �19�= .00
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT (+)
AMOUNT PAIU
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST ANU PEN. . 00
TOTAL DUE .00
� IF PAIO AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CRJ, YOU MAY BE DUE ��I,
FOR CALLULATION OF ADOITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. U
RESERVATION: Estates of decedents dying on or before Dec. 72, 1982-if any tuture interest in the estate is transferred in possession or
enjoyment to collateral beneficiaries of the decedent after the expiration of any estate for life or years;the Commonwealth
hereby expressly reserves the right to appraise and assess transfer inheritance taues at the lawtul 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 WILL,AGENT.
REFUND(CR): A retund of a tax credit not requested on the tax return may be requested by completine an Application for Refund of
Pennsylvania lnheritance and Estate Tax(REV-1313). Applications are available from the departmenPs web site at
www revenue.state.oa.us,any Register of Wills or Revenue District Office,or from the departmenYs 24-hour forms ordering
service: 1-800-362-2050;services for taxpayers 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.
O&IECTIONS: Any party in interest no[satlsfied with the appraisement,allowance or disallowance of deductions,or assessment of tau
(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 boardofaooeals sfate.pa us on or before the appeal date identified on the front of this notice.
Or sending a written protest to:PA Department of Revenue,Board of Appeals, PO BOX 281201,Harrisburg PA 17728-1021;
B) Having the matter determined at audit oT the account of the personal representative;or
C) C)Appealing to the Orphans'Court.
ADMINISTRATIVE Errors discovered on this assessmen[should be addressed in writing to:PA Department of fievenue,Bureau of Individual
CORRECTIONS: Taxes,ATfN:Post Assessment Review Unit,PO BOX 280601,Harrisburg PA,17128-1021, Phone(717)787-6505. See page 4
Instructions for Inheritance Tax Return for a Resident Deceden[(REV-1501)for an ezplanation of adminishatively correctable
CROfS.
DISCOUNT: If any tax due is paid wi[hin three calendar months atter[he 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 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 DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued aker the tan becomes delinquent will raflect an interest calcula5on to 15 days beyond the date of the
assessment. If payment is made aRer the interest calculation date show on the Notice,additional interest must be calculated.