HomeMy WebLinkAbout05-13-13 NOTICE OF INHERITANCE TAX � pennsylvania
�� APPRAISEMENT, ALLOWAnN E OR DISALLOWANCE DEPARTMENiOFREVENUE
BUREAU OF INDIVIDUAL TAXES OF � �r7Q�j�$��� �@�SESSMENT OF TAX REVd547 IX AFP c03-13)
INHERITANCE TAX OIVISION RE ���-�1
PO BOX 280601 /�. e}
HANHISBURG PA P128-O601 �Etyl•r.SxLf` OT "1�-S_J
��13 �I�� 13 �' t � ESTATE OF BINGAMAN13 BERNICE I
DATE OF DEATH 01-08-2013
��-E��` `'���. FILE NUMBER 21 13-0116
ORPHANS� CCU�TCOUNTY CUMBERLAND
LARRY E COPLOFF pUMBERLANG ��•• �N 101
136 E WATER ST APPEAL DATE: 07-05-2013
LOCK HAVEN PA 17745-1345 (SeereversesideunderObjecfions)
AAOUnt Re�itted�
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 ___________________
REV-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR
UISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: BINGAMAN BERNICE IFILE N0. :21 13-0116 ACN: 101 DATE: 05-06-2013
TAX RETURN WAS: ( X) ACCEPTED AS FILED C ) CHANGED
APPRAISEO VALUE OF RETURN BASEU ON: ORIGINAL RETURN
1. Real Eskate (SChetlule A) (1) .00 NOTE: To ensure proper
�Z� .00 credSY to your account,
2. Stocks and Sands (Schatlule B) submit the upper portion
3. Closely Heltl Stock/Partnership Interest (SChedule C7 (3) •00 of this form with Yaur
4. Mort9ages/NOtes Receivable CSchetlule D) (4) •00 tax paYment.
5. Cash/Bank Deposits/MSsc. Personal Property (SChetlule E) CS) 13�967.53
(6) .00
6. Jointly Ownatl ProDerky (S<hedule F) .00
7. Transfers (Schedule G) ���
8. iotsl ussets ce) 13.967.53
APPROVED DEUUCTIONS AND EXEMPTIONS:
9. Funeral Expensas/Atlm. Costs/Misc. Expenses (S<hedula H) (9) 1 .313.83
10. Debts/Mortgag¢ LSabilSYies/Liens CSChedule I) (10) 36.705.39
ci1� 38,019.22
11. Total Deduckions 24.051 .69-
12. Net Value of Tax Return �lZ�
13. Charitable/Gavernmental Bequesks; Non-elecked 9113 Trusts CSChedule J) �1;� .00
14. N¢t Value ot Eskate Subje<Y to Tax (14) 24.051 .69-
NOTE: If an assessoent was issued previously, LSnes 14, 15, 16. 17. 18 and/or 19 will
reflect figures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 ak spousal rate (157 •00 X 00 = .00
16. Amount of Lina 14 kaxabl¢ aY lineal rake (16) - �� X 045 = .00
17. Amount of Line 14 at sibling raYe (17) .Ofl X 12 = .00
18. Amounk ot Line 14 taxable aT callateral rate C18) .0� X 15 - .00
(197= .00
19. Prin<ipal Tax Due
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+7 pNOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-J
TOTAL TAX PAYMENT . 00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREOIT (CR). YOU MAY BE DUE '^�
FOR CALLULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. {�'
RESERVATION: Es[ates 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 es[ate for life or years;the Commonwealth
hereby ezpressly reserves the right to appraise and assess transfer inheritance ta�ces at the lawtul collateral rate on any such
tuNre interest.
PAYMENT: Detach the top portion of this noGce and submit with your payment to the Fegister 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 tax credit not requested on the ta�c reWrn may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Tau(REV-1313). Applications are available from the departmenPs web site at
www rev n � c�at oa c�any Register of Wilis or Revenue District Office,or from the department's 24-hour forms ordering
service: 7-800-362-2050;services for tazpayers with special hearing and/or spealting needs: i-800-4473020(TT only).
Please allow 4-6 weeks from the date a retund was granted to arrive.
OBJECTIONS� Any parry in interesl 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 hoardofaoo al t-t o^� on or before Me appeal date identified on the front of this notice.
Or sending a written protest to:PA Department of Revenue,Board of Appeals,PO BOX 287201, Harnsburg PA 1712g-7 p21;
B) Having the matter determined at audit of the account of tha personal representative;or
C) C)Appealing to the Oryhans'Court.
ADMINISTRATIVE Errors discovered on this assessment should be addressed in wnting to:PA Department of Revenue, Bureau of Individual
CORRECTIONS: Ta�ces,ATTN:Post Assessment Review Unit, PO BOX 280601, Harrisburg PA, 17128-1027,Phone(717)787-6505. See page 4
Ins[ructions for Inheritance Tau Return for a Resident Decedent(REV-1501)for an explanation of adminishatively correctable
errors.
DISCOUNT: If any tax due is paid within three calendar months after the decedenPs death,a five percent discount of the ta�c paid is allowable.
INTEREST: In[erest is charged beginning wi[h first day of delinquency,or nine months and one date from date of death,to the date of
payment. Annual interest retes are available on Form REV-7611,available at www reven ia�+at oa ,or upon rquest by
calling 1-888-728-2937.
Interest is calculated as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAVS DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued after the tax becomes delinquent will reflect an interest calculaGon 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.
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