HomeMy WebLinkAbout06-07-13 NOTICE OF INHERITANCE TAX � pennsylvania
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
BUREAU oF INDIVIDUAL raxes OF DEDUCTIONS AND ASSESSMENT OF TAX '�17 DEPARTMENTOFREVENUE
INHERITANCE TAX OIVISION REV-1547 f7( AFP (03-13)
PO !OX 2lU601
IURRISBURG PR 17128-0601 R EC 0 R p E D 0 F F!C E 0 F
REGISTER OF 4UILLS DATE 06-30-2013
ESTATE OF CORTY HOOBER
%U13 JUN 7 PII 1 94 DATE OF DEATH 05-06-2012
' LO FILE NUMBER 21 12-0568
COUNTY CUMBERLAND
CHRISTA M APLIN CLERK 0'r' pCN 101
JAN L BROWN � assocORPHANS� COURT APPEAL DATE: OS-09-2013
au5 sIe THOMAS crGUMBERLAND CO., PA (SeereversesideunderO6jecNons)
HARRISBURG PA 17109-4840 A�ount Re�itted
MAKE CHECK PAYABLE AND REMIT PAYNENT 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
ESTATE OF: CORTY HOOBER FILE N0. :21 12-0568 ACN: 101 DATE: 06-10-2013
TAX RETURN WAS: ( JO ACCEPTEO AS FILED ( 7 CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (SChetlule A) �1� 107.500.00 NOTE: To ansure proper
2. Stocks and Hontls (Schatlule B) �y� .Q� cre0lt to your accaunt,
.00 5ubmit th¢ uppar portion
3. Closely Held Stock/Partnershlp Interest (SCheOUle C) (3) of thls form rith your
4. Mortpapes/NOtas Re<eivable (SC�eAUla ID (4) •�0 tax oayment.
5. Cash/Bank Deposits/MSSC. Personal PraperYy (ScheOUle E7 (5) Z0�777.63
6. Jo3ntly OwneA PraparYy (SChedule F) �5� •��
7. Transfers (SCheAUle G) �77 •�0
8. 7ota1 Asseis �87 128,277.63
APPROVED DEDUC7IONS AND EXEMPTIONS: �
9. Funeral Expenses/Atlm. Costs/Misc. Expenses (5<hetlula H) �y� 24.355.0;
10. Dehts/Mortgage Liabilikies/Lians (S<hetlule I) �lp� 17.747.83
it. rotai Deductlons �ly� 42.102.86
12. Net Value af Tax Return C12� 86�174.77
13. Charitable/GOVernmental Hequests; Non-electetl 9113 Trusts (Schetlule J) �lg� -00
14. Nei Value of Eskate Su6jact to Tax �ly� 86.174.77
NOTE: If an assess�ent was Sssued previously, Lines 14, 15. 16, 17, 18 and/or 19 will
reflect fiDUres that include the total of all returns assessetl to date.
ASSESSMENT OF TAX:
15. Amounk of Line 14 at spousal rate (I57 •00 X 00 - .00
16. Amount of Line 14 taxa6le at lineal rate (16) �� x 045 = .00
17. Amount of Line 14 at sibling rate C17) - �0 X 12 - .QQ
18. Amount of Line 14 faxable at eollaterai rate C18) 86.174.77 X 15 = 12�926.22
19. Principal Taz Due �19�= 12�926.22
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT C+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-7
04-17-2013 CD017466 � 74. 19- 13,000.41
06-03-2013 SBADJUST .00 � .O1
TOTAL TAX PAYMEN7 12,926.22
BALANCE OF TAX DUE ,pp
INTEREST AND PEN. .00
TOTAL DUE .00
� 2F PAID AFTER DATE INOICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DU�
FOR CALCULATION OF ADOITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
RESERVATION: Estates of decedents dying on or before Dec. 12, 1982-if any tuture i�rterest in the esfate is transferred in possassion or
enjoymeM to crollaterel benefidaries of ttre decedent aker tha expira0on of any est�e for 1'rfe or years;the Commprnreatth
hereby expressy�esenres the right to appraise and assesa trar5(er iM�erftance laxes at the lawful collaterel rete on any such
future interest. �
PAYMENT: Detach the top pordon of this rrotica and submit with your paymant to ihe Register of Wiils Indicated on the front of the rwtice.
Make check or money order payable to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tau credit rwt requested on the taz retvm may be requestad by completinp en AppYcdtion for Refund of
Pennsylvania lnheritance and Estate Tax(REV-1313). Applica6pne aro avelleble from the depertmenYs web site at
www.revenua.etaM,�,any Replster�oi Wilis o�Revemie UlsVicE�OMCe,or from the depeAmeM's�24faur fom�s�orclefing
service:1-BW�362•Zq50;:ssrvices fw tazpsyers with special hearing.and/or apealdrq needs:7-800-447�020(TT ony).
Please albw 4-6 weeks�Prom ttie date a refund was granted to artive.
OBJECTIONS: Any party in interest rrot satisfied with the appraisemeM,albwance or disaibwance ot deduaions,or assesSmeni of tax
(including dscount or interest)as shown on this imtice may object within 80 days of Me date of receipt of this rwtice by:
A) Filing an appeal online at www.hoardofq�state oa.us on or befwe ttie appeal dete iden9fied on Me front of this notice.
Or sending a written protest to:PA�Depatlmeet of Revenue,Board of Appeals,PO BOX 281207,Harrisburg PA 17728-1021;
B) Heving the malter determined at aut5t of 7re account ot lhe��peis0irel represerrtative;or
� C) C)Appealing to the Orphans Court.
ADMINISTRATIVE Errors disCOVered on this assessment should be addressed in writirip to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Taxes,ATTN:PostAaB88sm8M Review Unit,PO BOX 280601,Harcisburp PA, 7 7 7 28-1 021,Pfrone�(77�787-6505. See p�e 4
Instructions for Inheritanca Tex iietum for a Resident Decedant(REV-1501)for an explanadon of administratively correctable
ermrs.
DISCOUNT: If any tau due is paid within three calendar moMhs after the decedent's deeth,a five perceM discount ot the tax paid is albwable.
INTEREST: Interest is charged beginning with 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-1611,availeble at www.revenue.state oa.us,or upon rquest by
calling 1-888-728-2937. �
Interest is ca�ulated�as folbws:
INTEREST=BALANCE OF TAX UNPAID X NUMBER Of DAYS DELINQUENT X DAILY INTEflEST FACTOR
Any Notice issued atter the tax becomes�Arpuent will reNect an interest cabulatlon to 15 days beyond the date oi the
� assessment. If payment is made after the interest cakulation date show on the NoNce,atklitional interest must be calculated.