HomeMy WebLinkAbout06-07-13 NOTICE OF INNERITANCE TAX � pennsytvania
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INHERITRNCE TAX OIVISION REV-7547�IX AFP CQ3-731
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FNRRISOUR6 PR 17128•tl601
f�ECQRDED 9FFICE OF n,aTE Ofi-1Q-20I3
REGIST�R OF 1����-�-5 ESTATE OF F6RS&ER� DONAIDE E
p DATE OF DEAFN 02-07-2012
t�'�� J�� 7 P� 1 2p FILE NUMBER 21 12-U243
COUNTY CUMBERLANO
CNARCES E SMIELD����K �i: ACN 101
b CLOUSER RD u�A , APPEAL DATE: q8-09-2013
MEC HAN I CS&U RGO R P�yg4NZSj�g���i (See reverse side under Objeetions)
(i1JM6EFlLAND CO., PA A�oant xe�sttec�— —�
MAKE CNECK PAYABIE AND REMST PAYMENT Tp:
REGISTER OF WILLS
1 COURTHOUSE SpUARE
CARLISLE PA 17013
CUT ALONB THIS LINE ___ �► RETAIN LQWER PORTION F4R YOUR RECORDS !�—
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REY-1547 EX AFP (tl2-13) N07ICE OF INHERITANCE TAX APPRAISEMENT, AILOWANCE OR
DISALtOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE 6F: FORS9ER6 DdNALDE EFILE N0. :21 12-0243 ACNS 101 DATE: 06-10-2013
7AX RETURN WA8: CJ(7 ACCEP7ED AS FIlEO C ) CNANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. 8aa1 Estate CSChedule A) C1) •0� NOTE: To ensuro prppar
2. Stpcks an0 Bantls CSChetlula HS t2) •00 cradit ta your •ccount�
QO SUbWit th• uppar portlan
3. Closaly Ha7d S#eckfPartearshSp Interest (SChotlula CS C3) of this form wiYh your
4. MorLBaeeslNOtes Recaivabls {Sepedu2a D} C47 ��� tax payment.
S. Cash/Bsnk DePOSitslMisc. Parsonal PropartY tSCR¢dule E} t5} 20,637.14
6. JoSnYly Owned Proparty t5chadule F) Cb) '�p
T. Transfers (Sehedule 6) . C7) •00
A. Total AssaYS (8� 2U.b37.i4
APPROVED DEDUCTIONS ANO EXEMPTIpNS:
9. Funeral Expenses/AAm. Gosts/MSSC. Expenses CSchadula H) <9� 10.d66.43
10. Debts/MO�tgape Liabil3tie5/Liens CS<hqtlule I7 C10) 34�i.92
11. 7ota1 Daduct3ons c11) 11,011.35
12. Nat Yalw of Tax Return �12� 9r625.79
13. Charitah2a/6avernmental Bcauests; Xae-aiected 9113 Trusts (Schadula J5 �y37 •Dd
14. Net Yalua ot Estate Subiect Yo Tax t�,y� �,b25.79
MQ7E: if an assess�ent vas Sssuad previausly, ttnes Y4> 15, 16, 17, 18 andlor 19 will
'� raflect fii�urea that inciude the tatal af all returns assassed to date.
� ASSESSMENT OF TAX:
15. Amqunt of LSne 14 at spousal reta C15) •00 X 00 = .00
ld. Ampunt af Line 14 taxable at lineal rato C16> �� 9•R�'-�g X 045 = 433.16
17. Amouot oP lina 14 at sibiing rata L17) -00 X 12 = .00
19. Amount oP L1na f4 taxatrla at collakeral rata C783 .QO X 15 = .00
19. PrinciPal 7ax Dua C14J= 433.16
TAX CRBDITSz
PAYMENT RECEIPT DISCOUNT C+) AMOUNi FAID
DATE NUMBER INTEREST/PEN PAID C-7
04-i - 0 3 C 0274b1 5.72- 4 8.9I
TdTA� TAX PAYMENT 433.19
BAIAHCE OF TAX DUE .03CR
INTEREST AND PEN. i .00
TBTAt DUE � .03CR
� IF PAID AFTER DATE INDSCATED, SEE REVERSE TF TOTAl UUE IS REFLEC7ED AS A CREDI7 CCR), Y01! MAY 9E DUE �
FOR CAI.CUTATFON OF ADDZTIQHAI INTEREST. A REFUND. SEE REVERSE SIDE FUR ZNSTRUCTIONS. ,..,�1(j�
�`�U
RESERVATION: Es#ates of decedentu tlyir�on or beWre C)ac.12, 1992-if any 1uWre irNereat in Yhe est�¢t6 is transferted inpossessioa or
enjayment ro�collateral benefictaries of ihe decedent aft�ar Me expitatlon oi:arry esiab for iife a years;the Comrtromwealth
hereby expressly reserves the right to appraise and assess transfer foheritance Taxee at Me lawful collnteral rate tin any such
fuWre interest.
PAYMENT: 6etach ihe top poAian of ltris rw�and st�mii with yaur payment�the Repister of Wills Indicat�i on die front of the notice.
� Make check or money ortler payable ta:RE4ISTER OF W ILL,AGENT. '
REFUND(CR): A refund pf a tau credit not requested on the tax reWm may 6a r�uested by campieprip ari Appl�ltion for Fiefur�d W
Pen�sylvania lnheritance end Estate Tau(REV-13i3). ApplioeUOns are�awailable from Nre dep8hinenP�web site�t
www reven��.s����,.any Rapi�at af Willa ar Revenue[}�ytrdct Otflce,ar hOm ttte�� � � 24-haur f�rt�ordering
service:1•800•362•2450;servicee fw t8xpayers with spedai hearinp ancYor speaking needs:t-8p0-447-3020(TT oniy).
Piease aNOw 4-6 weeks frcan the date a ratund was granted to arme.
OBJECTipNS: A�y.party in in{Brest not satisfied with fhe appraisement,allowance or disallowance of tleductions,or asaessment of tax
(nciuding�iscourn or interesi}as shown on this notics may object wNi»n SO days of tFis d�te M receipt of fiis srotier�by:
A} Fi��p an appeai aMine at o�flr before the appeat date klentified on tlte front of tltis notice.
Or ser�np a written pratest tp:PA Dep&rtmeM of Revenue,Baard ofi Appaaf5,PCS BOX 28120i,Harrisburg PA 1 71 28-1 021;
� B} Hauir�g tl�e mat�r defatmined at audit of Ure�courrt ot the{iarsona!represernative;or
C) C)Appeating ro the Orphans'Court.
� ADMINtSTRATtVE Errors discovered on ihis asses.sment shouk!be addressed in writinp to:PA DepatimeM af Revenue,Bureau of inckvidusV
CORRECTIONS: Taues,ATTN:Post ABSessment flaview UMt;PO BOX 280601,Harristw�PA,7772&1021,P�(7t7)787•65ii5.�See paqe a
lnstr�ctiorrs for tnhetitar�ce Tax Retum for a fiesident�eceder�t{REV-1507)#or an expla�etlon of adminishaNvey correcteble
errors.
� DISCOUNT: N any pu dua is paid wiihin three caiet+dar months after the decedanYs death,a five perc�nt discwunY of tha ta�paid is aibwatxie.
� INTEREST: interrest�ctrarped bepinrrinp with first day at c�liru�t+ency,or nine months and orre date frpm date af deaSh,to the tlate af
paymeM. Annual iM9rest rates are aveilable on Porm REV-165 t,avaiiabie at www-revenue.sffite oa.us,or upon rquest by
ca4Rng i-@88-728-2937.
Interest is cabulated as folbws:
IN7EREST=BALANCE dF TAX UNPAID X NUM9Eq OF DAYS DELINOUENT X pAitY iNTEREST FACTOR
. Any NotiCe isSUed after the tax becomes dBNtfqu9rr[wili reffeCt an i�3tere9t cak�IatiOn to 15 days t�eyorxi the c�te af the
assessment. If payment is made atter ihe IMerest cak;ulation date show on tha Notics,additWnal intetrest must be calculated.