HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE TAX � pennsylvania
BUREAU oc INDIVIOUAL iaxes APPRAISEMENT. ALLOWANCE OR DISALLOWANCE ° DEPAFTMENTOFREYENUE
�NHERITANCE TA% DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX �� REV-154� IX AFP <os-is>
PO BOX 280601 RECORDED OFFICE OF
HARRISBIIRG VA 1 7128-0 6 01 R�GISTER OF 4'r�ILLS DA7E O7-LS�ZO13
ESTATE OF JONES J MARIE
1013 JUl_ 12 Pil Z ZO FILE NUMBERTH Z1_12-0334
CLERK OF �OUNTY CUMBERLAND
IRWIN ROGER B ACN 101
60 W POMFRET ST QRPHANS' COURT APPEAL DA7E: 09-13-2013
CARLISLE PA•�L�'����¢l,��p �� P� (SeereversesideunderObjections)
Amount Remitted
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 �
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REV-1547 EX AFP (02-13) NOTICE OF INHERI7ANCE 7AX APPRAISEMENT. ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: JONES J MARIE FILE N0. :21 12-0334 ACN: 101 DATE: 07-15-2013
TAX RETURN WAS: ( X) ACCEPTED AS FILED O CHANGEO
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Roal Estate (SCh¢tlule A) (1) 115�000. 00 NOTE: To ensure proper
2. Stocks anA Honds (SCheCUl¢ B) �Z� ,�� crotlit to your aecount,
.00 submit the uppef oortSon
S. ClaselY Neld Stock/ParYnership Int¢rost (SChedule C) (3) of this form with your
4. Mortgaees/NOtes Recolvable (Sc�Odule D) (4) •00 tax oayment.
5. Cas�/Bank Oepo5lts/Misc. Personal Property (S<hedule E) (5) 4.716.55
6. Jo1nF1Y OwneE Praoerty (Schetlule F) �6� 8.240.$0
7. Transfors (Sch¢dule G) ��� .00
e. Total AsseYS (e) 127.957.35
APPRDVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Exponses/Adm. Cosis/MSSC. Expenses (Schedule H) �g� 57.267.90
30. Debts/MOrtgaBe Llabilitles/LSenS CSChedule I) (107 12.]23.18
]1. 7oTa1 Deductions (31) 69�991 .08
12. Not Valuo of Tax Rokurn �12� 57.966.27
13. Charita�la/GOVOrnmental B¢QUestS; Hon-alect¢tl 9133 Trusts (SC�adula J) �13� .00
14. Net Valu¢ of ESYata SuC7ect to Tax �ly� 57,966.27
NOTE: If an assessment was issued Dreviously. Lines 14, 15. 16, 17, 18 and/or 19 will
reflect fl8ures that Snclude the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount o4 Lino 7a at saousa] rata <15) •00 X 00 .00
16. AmounF ot Line 14 taxable at lineal rata (16) �`�•Q��`-�� X 04$ � 2.608.48
17. Amount of Line 14 at sibling rate C17) � �� X 12 = .�0
18. Amount of Line 14 taxablo at collaf¢ral rate (18) .00 X I$ .�0
19. PrinciPal Tax Due �19�- 2.608.48
TAX CREDITS:
PAYMENT RECEIPT DISLOUNT (+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAI� (-)
05-08-2013 CD017578 . 00 2,608.48
05-09-2013 CD017587 32.08- 270 .OU
TOTAL TAX PAYMENT 2,846.40
BALANGE OF TAX DUE 237.92CR
INTEREST AND PEN. . 00
TOTAL DUE 237.92CR
* IF PATD AFTER DATE INDICATED, SEE REVERSE IF 70TA1 DUE IS REFLECTED AS A CREDIT (CR)� YOU MAY BE DUE \
FOR CALCULATIOH OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. `�e�
\ 'v
- RESERVATION: Estates of decedents dying on or before Dec. 12, 7982-if any future interest in the estate is transferred in possession or
enjoyment to collateral beneficiaries of the decedent after the expira[ion of any estate for life or years;the Commomvealth
hereby expressly reserves the right to appraise and assess transfer inheritance tazes at the lawful coilateral rate on any such
future in[erest.
PAYMENT: Detach the top portion of this notice and submit with your payment[o 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 tax credit not requested on the tax return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Tax(REV-1313). Applications are available from the departmenYs web site at
www revenue siat��,any Register of Wills or flevenue District OHice,or from the departmenYs 24-hour forms ordering
service:1-500-362-2050;services for taxpayers with special hearing and/or speaking needs:1-800-447-3020(TT only).
Please allow 4-6 weeks from the date a refund was granted to arrive.
OBJECTIONS: Any party in interest not satisfed with the appraisement,allowance or disallowance of deductions,or assessmen[of ta�c
(including discount or interest)as shown on this notice.may object within 60 days of the date ot receipt of this notice by:
A) Filing an appeal online at www boardofaooeals state oa us on or before the appeal date identified on[he front of this rto[ice.
�Or sending a written protest to:PA Department of Revenue,Board of Appeals,PO BOX 281207,Harrisburg PA 1 71 28-7 021;
B) Having the matter determined at audit of the accountof the personal representative;or
C) C)Appealing to the Orphans'Court.
ADMINISTRATIVE Errors discovered on this assessment should be addressed in writing to:PA Department of Revenue,Bureau of Individual
CORFECTIONS: Taues,ATTN:Post Assessment Review Unit,PO BOX 280601,Harrisburg PA,17728-1021, Phone(717)787-6505. See page 4
Instructions for Inheritance Tax Return for a Resident Decedent(REV-1501)for an ezplanation of administratively correctable
errors.
DISCOUNT: If any tax due is paid within three calendar months after ihe decedenYs death,a five percent discount of the tax paid is allowable.
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-1617,available-at www revenue state oa.us,or upon rquest by
calling 1-888-728-2937.
Interest is calculated 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 calculation to 15 days beyond the date of the
assessment. If payment is made aker the interest calculation date show on the Notice,additional interest must be calculated.