HomeMy WebLinkAbout06-07-13 NOTICE OF INHERITANCE TAX � pennsylvania
BUREAU OF INDIVIDUAL TA APP T� ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENIIE
INNERITANLE TAX OIVISION R'��ORD�� �IONS. AND ASSESSMEN7 OF TAX �i1�
PO BOX 280601 REV-1547 EX AFP (03-13)
HARRISBURG PA 17I28-0601 REGI;TER OF �'��LLS
1013 JUN 7 P�1 1 2g n"re 06-10-2013
ESTATE OF GERHARDT BERNEICE M
CLERK OF DATE OF DEATH 08-15-2U12
pRPHANS� COURT FILE NUMBER 21 12-0917
� DAVID R GALLO Y,6 LAND C�.. PA COUNTY CUMBERLAND
54 E MAIN ST ��MD� ACN APPEAL DA7E: 08-09-2013
MECHANICSBURG PA 17055-3851 (SeereversesideunderObjections)
A�ount Re�itted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE ____ 1 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: GERHARDT BERNEICE MFILE N0. :21 12-0917 ACN: LO1 DATE: 06-10-2013
TAX RETURN WAS: CjO ACCEPTED AS FILED O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (SC�etlulo A) �y7 .00
NOTE: To ensure proper
2. Stoeks antl Bontls (Schadule B) (Z) •00 oradit to your actount.
.00 submSY the uppBr pOftlOn
3. Closely Heltl Stock/Partnership Interest CSChedule C) C3) of t�is form rith your
4. Mortga9es/NOtes Receivahle (SChedule D> (y) •�0 tax oayment.
5. Cash/Bank Deposlts/Mise. Personal Prooerty (SChedule E) C5) 31,414.53
6. Jointly Ownetl Property (Sc�etlule F) �6� .00
7. Transfers (Sehetlule G7 �7� 77�450.00
8. 7oia1 Assets �g� 108.864.53
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Mlsc. Expenses (SChatlule H7 �q� 8.654.90
30. Debts/MorYgape LSabilities/LSens (Schatlule I) (lp� .00
1i. iotai Oeduetions �yl� 8,654.90
12. Net Value of Tax Return �12� 100�209.63
13. C�aritabla/GOVernmental Bequesis; Non-electetl 9113 Trusis (Sehedule J) �ly� .00
14. Net Value of Estate Subjee! to Tax � �ly� 1�0.209.63
NOTE: If an assesssant was issuetl previously, Lines 14, 15, 16, 17. 18 and/or 19 will
refleet figures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of LSne 14 at spousal rafa (15) •�0 X 00 - .��
16. Amount of LSne 14 taxable at lineal rate (16) � �� •��9-�� X 045 = 4�509.43
17. Amount of Line 14 at siblinp rate C17) - �� X 12 ' .��
18. Amount oF LSne 14 Yaxable at eollaleral rake C18) .00 X 15 = .00
19. Principal Tax Uue (19)= 4r509.43
TAX CREDITS:
PAYMENT RELEIPT DISCDUNT C+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (J
04-18-2013 CD017469 .00 4,509.43
TOTAL TAX PAYMENT 4,509.43 �
� 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 CREDIT (CR)� YOU MAY BE DU��
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE' FOR INSTRUCTIONS.
RESERVATION: Esfetes of deCedents dyinp on or betore Dec. 12, 1982-if any future iMerea4 in ffi8 aspte is�transtened in possession or
enjoymeM to coNateral benaficiaries of the decedent after tha expiratlon of.ury eatate for Nfe or years;Ure Comrtarnrealth
hereby expressy r9serJes tl�e right M appraise and asaess hansfer inhe�itence taxes at the lawful collateral rate on any such
future iMerest.
PAYMENT: Detach the toD�.fp�n of this notice and submii with your pBymeM[o Me Register of Wills IrWicated on ihe front of the rwtice.
Make check or money order payabb to:REGISTER OF WILL,AGENT. �
REFUND(CR): A refund of a tau credit not requested on the tax return may be requested by compl6tirlp an Application br RefurM ot ��
Pennsylyania lnheritance and�Estate Tax(REV-1313). Applirstior�s are avaGBble ftom�e departmerrt's web site at
www.revanue.sm��e.us.any R9�eter of Wills pr ReverWS Dlrtrbt OMQB,a frdn ihe d�pardMnts 2�-hour forms ordering
service:1-800-362-2050;services fw taxp�yers wkh spaCial heari�g arrcYor speakFng needs:7-800-447-3020(TT only).
Please allow 46 weeks from Me'tfhte a rbfund was graMed to arcive.
O&IECTIONS: Any parry in interest rwt satistied with the appraisement allowance or disalbwance oT deduCtions,or asseSSment of tax
(including discount or irrterest)as shown on this rrotice may objec[within 60 days of the date of receipt of this rwtice by: �
A) Filing an appeal online at � on or before the appeal date iden9�ed on Ne front of this notice. �
OF serWinp a written protest to:PA DeparkneM of Revenue,Board of Appepls,PO BOX 2812(11,Harcisburg PA 17128-1021;
B) Haviny the mett�determined at audit of the accouM of the personel repre�tive;or
C) C)Appealing to the Orphans'Court.
ADMINISTRATIVE Errors discovered on this assessment should be�addresa9d in writlng.to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Taxes,.ATTN:POStASeessmentReviewUnR,�P080X280601,HerrisburyPA�,�77128-1021�,Phorre�(717j�87�505. Seep�e4
Inshuctions for Inheritanca Tax Return for a R�ideM Decedent(REV•1501)for an explanation of administradvely�correctnble
arrors.
DISCAUNT: If any tau due is paid within three calendar moMhs after the decedenYs deatM1,a five perceM discount of the tax paid is aNOwable. �
INTEREST: IMe�est is charged beginning with first dey of delir�ency,or nine rtronMs and one date hom date of death,to the date of
payment. Annuai interest rates are available on Fortn REV-1611,aveil�ie at www revenuestateroa us,or upon rquest by
calling t-B88-728-2937.
Interest is ca�ulated as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELIN�UENT X DAILY INTEREST FACTOR
Any Notice issued after the tax becomes delinquent will reflect an interest calwlation to 15 days beyond the date of the
assessment. If payment is made after the irrterest cfllculation dffie show on Me Notice,additional interest must be calculated.