HomeMy WebLinkAbout06-07-13 � • NOTICE OF INHERITANCE 7AX � pennsylvania
BUREAU oF INDIVIUUAL raxes APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OFRg���1��1���SSMENT OF TAX ��f7 DEPARTMENTOFREVENUE
INHERITANCE TAX OIVISION REV-1547 IX AFP CO3-13)
HARRISBURG6PA 17128-0601 REG1S � ER OF �dILLS
E 06-10-2013
L�13 JUN 7 P�l 1 �pTE OF MYERS-SHENK MELISSA J
DATE OF DEATH 01-13-2012
CLERK OF FILE NUMBER 21 12-0374
ORPHANS� COURTCOUNTY CUMBERLAND
SUZANNE S FRIDAY ESQ CUMBERLAND CO., � 101
FL 18 APPEAL DATE: OS-09-2013
200 N 3Rn ST (SeereversesideunderObjections)
HARRISBURG PA 17101 A�ount 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
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REV-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ES7ATE OF: MYERS-SHENK MELISSA JFILE N0. :21 12-0374 ACN: 101 DATE: 06-10-2013
TAX RETURN Wl1S: C ) ALCEPTED AS FILEO ( JO CHANGED SEE ATTACHED NOTICE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Raal Estate (SChetlule A) �17 128�200.00 NOTE: To ensure proper
2. Stocks antl Bontls (SC�etlule B) �27 .00 <reE3t to your account,
.00 5ubmlt the upper porklon
3. Closely Heltl Stock/ParYnarship Intarask CSchadule C) [i) of this form with your
4. Mortyayes/NOtes Raeaivabla (Sehadule D) (4) •D0 taz paymenY.
5. Cash/Hank DeoosSts/MSse. Porsonal Property (SChetlule E) (5) 73.436.00
6. JoinLly Owned Property (SChetlule F) (6) •��
7. Transfers (SChetlule G) (7) •��
e. iotal Assets ca) 201 .636.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Costs/MSSC. Expenses (SChetlule H) �g� 23.138.00
10. Debts/MOrtgaga Liabi11t1as/LSens (SChetlule I) (10) 6.795.00
11. 7ota1 Daauctions (117 29,933.00
12. Net Valu• of Tax Return (y�) 1�1�7�3.��
13. C�aritable/Governmental Hequests; Non-electe0 9113 Trusts (SChetlule J) �yg� .00
14. Net Value oF EstaYe Subject to Tax �yy� 171,703.00
NOTE: If an assess�ent was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will
reflect fiyures that inelude the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. 1lmount of Lina 14 at saousal rate (157 .00 X 00 = .00
16. Amount af Line 14 taxable at lineal rete (167 � >> -���- �� X 045 = 7�726.64
17. Amount of Line 14 at sibling raFa (17) -Ofl X 12 ' .00
18. AmounY ot Line 14 taxabla aY eollataral rate (18) .00 X 15 = .00
19. PrSnclpal Tax Due �19�= �,726.64
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+7 pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
04-01-201 CD017388 .00 1,9 B.OD
INTEREST LS CHARGED THROUGH 06-25-2013 TOTAL TAX PAYMENT 1,958.00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 5,768.64
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 147.92
TOTAL DUE 5.916.56 �
t IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT CCR). YOU MAV BE DUE�
FOR CALCULATION OF ADOITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
RESERVATION: Eetetes of deceden4s dyinp on or before Dec. 12, 1982-if any luture iMerest in the eatate is transFerred in po&session or
enjoymeM to collateral beneficiaries of the decedeM aiter the expi2tlon�M�arry�eetate for Ib a years;the Commornreafth
hereby expressy r�erves#�e riaM to appraise and aesess transfor iMierl�nce taxes at ttie lawlul coNaterel rate on any such
futura interest.
PAYMENT: Detach the�p portion of this notice and.submit wfth yout payment to ihe Register of Wills Indicated on the hont of the notice.
Make chedc or money order payable to:AEGISTER OF WILL,AGENT.
REFUND(CR): A refund of a taz credit not requested on tha tarz reLirn may ba requested by completiny an AppGca6on fw Re7und of
Pennsylvania lnheriter�ca and Estate Tax(REV-7313). Aq�lit�lior�s ere avaiiffiNe�rom the qepartmarrt'sweb site at
www.revenue���.us,any Repicter af Wills or Revenue Dlstrk40Mice,or fram the dep�rUnertt's 24-hour forms ordering
service:t-800-3fi2-205p;servlces tor faxpayers with special heprirp and/or speakinp needs:1-�0-447-3020(TT onry).
Please allow 4-6 weeks from the date a refurW was graMed ro arrive.
OBJECTIONS: Any parry in interest rwt satisfied with the appraisement,aibwance or disalbwance of deductions,or assassment of tax
(induWng d'iscount or interesq as stwwn on this rwUce may objec[vvithin 60 dgys oi the date of raceipt of this�rotice by:
. A) Filinp an appeal online at on or before ihe appoal date iderMifled on ihe front of this rrotice.
Or sending a written protest to:PA Depertment of Revenue,Baard ot Apyeals,�PO BOX 281201,Harrisburg PA 17128-1021;
B) Havinp tlre mat[er detetmined at au�t of the aa�ount of th8 per5ongl��epfbEenfetive;or
C) C)Appealing to Me Orphans'Court.
ADMINISTRATIVE Errors discoyered on this essessment sFwuld be addres6ed in writiny to:PA Departme�t of Revenue,Bureau af Individual
CORRECTIONS: Taxes,ATTN:Post AQe9samerH Review Unk,�PO BOX 284601,Hartiaburp PA, 17128-1021,Pfwne(71'n787-6505. 5ee page 4
Instructmns for Inheritarxe Tax Reium for a Reeident DecedeM(REV•1501)for an explanatbn of adminiatratively cortectable
errors.
DISCOUNT: If any tax due is paid within three calendar moMhs after the decedanYs deeth,a five perceM discount of the tax paid is albwable.
INTEREST: Interest is chargad beginning with first day of delinquency,or nine months and one date irom date of death,to the date of
paymeM. qnnual interest rates are available on Form REV-7611,avalleWe at wwm�..revenue,state,pe.us,ar upon rquast by
calling 1-888-728-2937.
Interest is cakulated as folbws:
INTEREST=BALANCE OF TAX UNPAID X NUMBEfl OF DAYS DELIN�UENT X DAILY INTEREST FACTOR
Any Notice issued atter the tax becomea deGrpuent wii�reNecf an interest ca�ulation to 15 days beyond the date of the
assessment. N payment is made after the iMerest cakulation date show on the Notice,additbnal interest must be ca�CUlated.
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' � pennsylvania lNHERITANCE TAX
� DEPARTMENT 6F REVENUE EXPLANATION
BUREAU OFINDIVipUALTAXES OF CHANGES
ROBOZ 2808{!t .
DECEDENT'S NAME FILE NUMBER
Mellisa J. Myers Shenk 2112-0374
REVIEWER BY ACN
destiny S.R. B�awn 101
ITEM
SCHEDUI.E Np, EXPLANATI4N OF CNANGES
A The caunty computed fair market assessed value of the rea)estate �128,240.04 has been
used as the value of the real estate fo�infierttance tax purposss.
As of 1d12U11 an estate is allowed 15 months ta repart a value of#hed reai es#ate elther
through a sale or by usfng the appraised or the county assessed value. if no value is
reported within this time period the state will use the county computed.
ROw Paoe 1