HomeMy WebLinkAbout05-13-13 NOTICE OF INHERITANCE TAX � pennsylvania
BUREAU oF INniviOUa� iqxES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
INHERITANLE TAX UIVISION
OF DEDUCTIONS AND ASSESSMENT OF TAX DEPARTMENTOFPEVENUE
PD BOX 28D601 REV-1547 IX AFP (03-13)
NARRISBUR6 PA 17128-0601
RECO�Di_h �, ;�;r_.� OF DATE 05-06-2013
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REG ST;_i; QF t;,1�� �J ESTATE OF WONDERS RUTH p
9pp DATE OF DEATH 06-12-2012
/(1J �I�II 13 P� y pi� FILE NUMBER 21 12-0876
EDMJND G MYERS CDUNTY CUMBERLAND
CLEP�tI (jf' ACN 101
301 MARKET ST ORPhIANS� CO(iF�T APPEAL DATE: 07-05-2013
PO BOX 109 (SeereversesideunderObjections)
LEMOYNE PA ��I$E�hp CO., Pia Aoount Re�itted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLLSLE PA 17013
CUT ALONG 7HIS LINE ____ � RETAIN LOWER PORTION FOR YOUR RECORDS E�
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REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: WONDERS RUTH AFILE N0. :21 12-0876 ACN: 101 DATE: 05-06-2013
TAX RETURN WAS: ( X) ACCEPTED AS PILED C J CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (SChedule A) C17 •00 NOTE: To ensure proper
2. Stocks and Bontls (Schedule B) �Z� .00 <retlit to your account.
3. Closely Heltl Stock/Partnarship Interast CSChetlule C) (3) . 00 suhmit the upper portion
of this form with your
4. Morkgagas/NOtes Recaivable (Schadula D7 �y� .00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (SChetlule E) (5) 9�959•21
6. Jointly Owned Property (Schetlule F) �6� .�0
7. Transfers (Schedule G7 ��� .00
e. Total Assets (8J 9.9 9. 1
APPROVED �EDUCTIONS AND EXEMPTIONS:
9. Funeral Exp¢nses/Atlm. Costs/Misc. Expensas (Sehedule H7 �g� 4.8 . 17
10. Debts/MOrtgage Liabilitias/Liens (Schedule I) �lp� 37.70
11. Total Datluctions �ly� 4�890.87
12. Net Valua of Tax Return �lZ� 5�068.34
13. Charitable/Governmental Bequests; Non-electad 9113 Trusks CS<hedule JJ �137 .00
14. Net Value of Estate Subiect to 7ax �ly� 5,068.34
NOTE: If an assessnent was issued Dreviously, Lines 14. 15. 16. 17, 18 and/or 19 will
refleet fi8ures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount ot Line 14 at spousal �at¢ (15) 5.068.34 X 00 - .00
16. Amount of Line 14 kaxable at 11nea1 �ate (16) �� x 045 = .00
17. Amount Of Line 14 ak siblin9 rate (17)_ -00 X lZ - . 00
18. Amount of Line 14 taxabla at collaterel rate C18) .00 X 15 = .00
19. Principal Tax Oue �ly�= .00
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT (+)
DATE Nl1MBER AMOUNT PAID
INTEREST/PEN PAIU (-)
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE . 00 �
� IF PAID AFTER DATE INDICATEO, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE I/1
FOR CALLULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. � I
RESERVATION: Esiates of deceden[s dying on or before Dec. 12, 1982-if any fu[ure interest in the estate is transferred in possession or
enjoyment to co�lateral beneficiaries ot the decedent after the expiration of any estate for I'rfe or years;the Commonwealth
hereby expressly reserves the right to appraise and assess transfer inheritance tazes at the lawful collateral rate on any such
future interest.
PAYMENT: Detach the top por4on of this notice and submit with your payment to the Register of Wills Indicated on the front of the�otice.
Make check or money order payable to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tatt credil not requested on[he tax return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Taz(REV-1313). Applications are available from the departmenYs web site at
www revenue state,pa�,any Register of Wills or Revenue District Office,or from the departmenYs 24-hour forms ordering
service:1-800-362-2050;services tor tazpayers with special hearing andior speaking needs: t-800-4473020(TT only).
Please allow 4-6 weeks from the date a refund was granted to arrive.
OBJECTIONS: Any party in interast not satisfied with the appraisement,allowance or disalbwance of deductions,or assessment of tau
(including discount or interest)as shown on this notice may object within 60 days of the da[e of receipt of this notice by:
A) Filing an appeal online at www boardofaooeals state oa us on or before the appeal date identified on the front of this notice.
Or sending a written protest M:PA Department ot Revenue,Board ot Appeals, PO BOX 281201,Harrisburg PA 17128-1027;
B) Having the matter determined at audii 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: Tazes,ATTN:Post AssessmeM Review Unit,PO BOX 280607,Harrisburg PA,17728-1021,Phone(717)787-6505. See page 4
Instructions for Inheritance Ta�c Return for a Resident Decedent(REV-1501)for an explanation of adminisVatively correctable
errors.
DISCOUNT: If any[au due is paid within ihree calendar months aRer 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[he date of
payment. Annual interest rates are available on Form REV-1611,available at www revenue state,pay�,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 after the taz becomes delinquent will reflect an interest calculallon 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.