HomeMy WebLinkAbout05-13-13 . N07ICE OF INHERITANCE TAX � pennsylvania
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE
BUREAU oF INOIVIDUAL 7axES pF DEDUCTIONS AND ASSESSMENT OF TAX
INHERITANCE TA% OIVISION REV454] IX AFP (03-13)
PD BOX 280601
HARRISBORG PA V128-0601
REC0+2C ' �'� h % �� DATE 05-06-2013
RECyIS1Lk�i O�' ';����-�''-`� ESTATE OF VERNER GREGORY A
�Il�� �InU �� �� i.i O�� DATE OF DEATH 08-05-2012
� iil � � FILE NUMBER 21 12-0879
COUNTY CUMBERLANU
MARY A ETTER DISSIN�REi�K G��- q�N 101
400 S STATE RD �RpH NS� COURi APPEAL DATE: 07-D5-2013
MARYSVILLE CUMy��A53r�� p� (SeereversesideunderObjecdonsJ
t; �"Ar+ Amount Remitted
MAKE CHECK PAYABLE AND REMI7 PAYMENT T0:
REGISTER OF WILIS
1 COURTHOUSE SpUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE ____ � RETAIN LOWER PORTION FOR YOUR RECORUS F
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REV-1547 EX AFP (02-13) NOTICE OF INHERI7ANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: VERNER GREGORY AFILE N0. :21 12-0879 ACN: 101 DATE: 05-06-2013
TAX RETURN WAS: ( JO ACCEPTED AS PILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN N0. OL
1. Real Estate (Schedule A) C17 •�� NOTE: To ensure propar
2. Stocks and Bonds (SCheOUle B7 �z� .00 cretlit to your account,
.00 submit the uppe� po�tion
3. Closely Held Stock/Parknarship Interest (Schedule C7 (3) oF this form with your
4. Mort9a9es/NOtes Receivable CSehatlula 0) (4) • 00 tax payment.
5. Cash/Bank DeposSts/Mise. Personal ProDerty (Schedule E) (5) 59�909. 11
6. Jointly Owned Property CSChedule F) �5� .00
7. Transfers (SChedule G) (7) . 00
e. Total Assees �e� 59.909. 11
APPROVED DEUUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Mis<. Expensas CSehedul¢ H) �q� 3.295.46
10. Debts/Mortga9e LSabilities/Liens CSChetlule IJ (10) .00
il. Total Deduckions (11) 3,295.46
12. Nek Value of 7ax Raturn �12� 56�613.65
13. Charikable/GOVarnmental Bequesks; Non-ele<ted 9113 Trusts CS<hetlula J) �13� .00
14. Net Valua of Estate Subject Yo Tax �lG� 476.080.86
NOTE: If an assessnent was issued previously, Lines 14. 15, 16, 17, 18 antl/or 19 will
reflect figures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rake C15) .00 X 00 = .00
16. Amount ot Line 14 taxahle at lineal reke C16) ��S•�R0.77 X 045 = 21�423.63
17. Amount of Line 14 ak 5lbling rat¢ (17) -00 X 12 = .00
18. Amount ot LSne 14 taxable at collateral rate (18) .00 X 15 = .00
19. PrSncipal Tax Due �19�= 21r423.63
TAX CREUITS:
PAYMENT RECEIPT DISCOUNT C+) pM00NT PAID
DATE NUMBER INTEREST/PEN PAID C-)
10-29-2012 CD016710 943.80 17,932.22
03-04-2013 CD017265 .00 2,547.61
TOTAL TAX PAYMENT 21.423.63
SALANCE OF TAX DUE .00
INTEREST AND PEN. . DO
TOTAL DUE .00
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF T�TAL DUE IS REFLECTED AS A CREDIT (CR). YOU MAY BE DUE �
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. �'�
RESERVATION: Estates of decedents dying on 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 expiration of any estate for life or years;the Commonwealth
hereby ezpressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such
tuture interest.
PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills Indicated on Me front of the notice.
Make check or money order payable to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a taz credit not requested on the tax return may be requested by completing an Application for Refund of
Pennsylvania lnharitance and Estate Taz(REV-1313). Applica5ons are available from the departmenYs web site at
www revenue stateya us,any Register of Wills or Revenue Distric[Office,or from the departmenYs 24-hour forms ordering
service: 1-800-362-2050;services for taxpayers with special hearing andior speakin9 needs:1-800-447-3020(TT only).
Please allow 4-6 weeks from the date a refund was granted to arrive.
OB,IECTIONS: Any party in interes[not satisfied with the appraisement,allowance or disallowance of deductions,or assessment of taz
(including discount or interest)as shown on this notice may objec[within 60 days of the date 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 no6ce.
Or sending a written protest to: PA Department ot 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 to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Taxes,ATTN:Post Assessment Review Unit, PO BOX 280601,Harrisburg PA, 17728-1021,Phone(717)787-6505. See page 4
Instructions for Inheritance Tax Return for a Resident Decedent(REV-1501)for an explanation of administratively correctable
errors.
DISCOUNT: If any taz 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 dea[h,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 1-688-728-2937.
Interest is calculated as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued after the tax becomes delinquent will reflea an interest calculation to 15 days beyond the date of the
assessment. If payment is made after the interest calculafion date show on the Notice,additional interest must be calculated.