HomeMy WebLinkAbout05-13-13 NOTICE OF INHERITANCE TAX � pennsylvania
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE
BUREAU OF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMENT OF TAX
INHERITANCE TA% OIVISION REV 4547 IX AFP (03-13)
PO BOX 2H0601
HARRISBURG PA 1]I2B-0601
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RECO�r�' � ',`, r DATE 05-06-2013
REGIS�i�";< ��� i` �.J ESTATE OF RICHWINE ETHEL M
pn n DATE OF DEA7H 01-13-2013
2�13 (�IflY 13 t 11 1� U�� FILE NUMBER 21 13-0155
COUNTY CUMBERLAND
ROGER B IRWIN ESp CLEi;Y�, 4�� ACN 101
60 W POMFRET ST APPEAL DATE: 07-05-2013
a P�A��' C0�'s�i
CARLLSLE PA 170bae32a3"� � � . (SeereversesideunderObjections)
CUMBERLAND �'`�•� } � Amount ee�stted
MAKE CHECK PAVABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE S4UARE
CARLISLE PA 17013
CUT ALONG THIS LINE ____ 1 RETAIN LOWER PORTION FOR YOUR RECORDS �
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REV-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: RICHWINE ETHEL MFILE N0. :21 13-0155 ACN: 101 DATE: 05-06-2013
TAX RETl1RN WAS: ( X) 11CCEPTED AS FILED O CHANGEU
APPRAISED VALUE OF RETURN BASED ON: ORI6INAL RETURN
1. Real Estate (SChetlule A) C1) •0� NOTE: To ensure proper
2. Stocks antl Bonds (Schedule B) �Z� .00 credit to your a<count,
.00 submit the upper portion
3. Qosely Heltl Stock/Partnership Interest (SChedule C7 (3J of this form wikh yaur
4. Mortgages/Notes Receivable (Schedule Dl (47 •�� tax payment.
5. Cash/Bank OeposSts/Mis<. Personal Property CSehatlule E) (57 318.392.23
6. Jointly Ownetl Property (SChetlule F) �5� .OD
7. Transfers (SChedule G) �7� .00
E. iotal Assets c8) 318.392.23
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funaral Expenses/Adm. Costs/Misc. Expenses CSChetlule H) �9� 6.783.64
10. Debts/MOrtga9e Liabilitias/Liens (SChedule I7 (10) 3.289.99
11. Total Uetluctions �11) 10.073.63
12. Net Value of Tax R¢turn �lZ� 308�318.60
13. Lharitable/GOVernmenial Bequesks; Non-elected 9113 TrusYS (SChetlule J) �y3� .00
14. Net Value of Estate Subje<t to Tax �ly� 308.318.60
NOTE: If an assessnent was issued previously. Lines 14. 15, 16. 17. 18 and/or 19 will
reflect figures that inelude the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. 1lmount of Lina 14 at spousal reta (15) •00 X 00 = .00
16. Amount of Lina 14 taxable at linaal rate (16) ;�R.31R-6f1 X 045 = 13�874.33
17. Amount of Line 14 at s3b11ng rate (ll) . 00 X 12 = .00
18. Amount of Line 14 taxable at collaYeral rate (18) . 00 X 15 = .DO
19. Principal Tax Due �19�' 13,874.33
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
03-08-2013 CD017301 671.22 12,753. 12
PAYMENT MUST BE MADE BY 10-13-2013�. TOTAL TAX PAYMENT 13,424.34
BALANCE OF TAX DUE 449.99
INTEREST AND PEN. .00
TOTAL DUE 449.99 �
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR7, VOII MAY BE DUE
FOR CALCl1LATI0N OF ADOITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
RESERVATION: Estates oi decedents dying on or before Dec. 12, 1982-if any future interest in the estate is transierred in possession or
enjoyment to collateral beneficiaries of the decedent after the expiration of any estate for life or years;the Commonweal[h
hereby expressly reserves the right[o appraise and assess transfer inheritance taxes at the lawful collateral rate on any such
fuNre interest.
PAYMENT: Detach the[op 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 refund of a taz credit not requested on the ta�c return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Taz(REV-7313). Applications are available from the departmenYs web site at
www revenue sTate,pa us,any Register of Wills or Revenue District Office,or from the departmenYs 24-hour forms ordenng
service: 7-800-362-2050;services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020(TT only).
Please allow 4-6 weeks from the da[e a refund was granted to arrive.
OB.IECTIONS: Any party in interest 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 no4ce by:
A) Filing an appeal online at www boardofaoceals state pa�on or before the appeal date identified on the front of this notice.
Or sending a written protest to:PA Department of Revenue,Board oi Appeals,PO BOX 281201,Harrisburg PA 17128-1021;
B) Having the matter determined at audit of the account oi the personal representaNve;oi
C) C)Appealing to the Orphans'Court.
ADMINISTRATIVE Errors discovered on this assessment should be addressed in writing to:PA Department ot Fevenue,Bureau of Individual
CORRECTIONS: Taues,ATTN:Post Assessment Review UnR, PO BOX 280601, Harrisburg PA, 17728-1027,Phone(777)787-6505. See page 4
Instructions for Inheri[ance Taz Return for a Resident Decedent(REV-1501)for an explanation of administratively correctable
errors.
DISCOUNT: If any tax due is paid within three calendar months after the decedenYs death,a five percent discount of the taz paid is allowable.
INTEREST: Interest 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 rates are available on Form REV-1671,available at www.r v.n tat pa,�,or upon rquest by
calling 1-888-728-2937.
Interest is calculated as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBEFi OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any No[ice issued aRer the tax becomes delinquen[will reflect an interes[calculation to 15 days beyond[he date of the
assessment. If payment is made after the interes[calculation date show on the Notice,additional interest must be calculated.
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