HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE TAX � pennsylvania
auREqu aF INDIVIDIIAL rqxES APPRAISEMENT. ALLOWANCE OR UISALLOWANCE C� \\° DEPARTMENTOFREVENUE
INHERITANCE TAX DIYISIDN OF DEDUCTIONS AND ASSESSMENT OF TAX �7�
PO BOX 280601 REV454] IX AFP (U3-13)
HARRISBURG PA 17128-0601
RECO�D�Ct CFFECE OF"
REGIST�i� OF i`1i1.,_5 Dare o�-os-zoia
ESTATE OF SMITH KRISTOPHE A
L013 ���_ 22 i I I 2 2�� FILE NUMBERTH 21 12-0409
NATHAN C WOLF ESp CLERK OF CDUNTY CUMBERLAND
10 W HIGH ST ACN 101
ORPHANS� GOURT APPEAL DATE: 09-06-2013
CARLISLE p,p,yZp,y��yp,� C� �� (SeereversesideunderObjecti�nsJ
GUMtlttt Aroll
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE ____ � __RETAIN LOWER PORTION FOR YOUR RECORDS �
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REV-1547 EX AFP CO2-13) NOTICE OF INHERI7ANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT DF TAX
ESTATE OF: SMITH KRISTOPHE AFILE N0. :21 12-0409 ACN: 101 DATE: 07-08-2013
TAX RETURN WAS: (�) ACCEPTED AS FILED O CNANGED
APPRAISEU VALUE OF RE7URN BASEO ON: ORI6INAL RETURN
1. Real Estate (SChedule A) (1) .00 NOTE: To ensur¢ proper
2. Stocks and Bontls CSCheEUle B) �z7 . DO cretlit to your a<count,
3. Closely Held Stock/�Partnership Interest CSchedule C) (3) .00 submit the upp¢r portion
of this form with your
4. Mortgages/NOtes Receivable (Schedule 0) �y� .00 tax payment.
5. Cash/Bank Deposiis/Misc. Personal Property (Schedule E) (5) 336.82
6. Jointly Ownad Property (Schedul¢ F) �6� . 00
7. Transfers (SChetlule GJ ��� .00
8. Total Assets �e) 336.82
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Ezpenses/Atlm. Costs/Misc. Expenses (S<hetlule H7 �g� 3.713. 12
10. Debts/Mortgage Liabilities/Liens (S<hedule I] �lp� 1 �204.07
11. Total Detluctions �11� 4.917. 19
12. Nek Value of 7ax Return �lZ� 4�580 .37-
13. Charitable/Gavernmental Bequests; Non-el¢ctetl 9113 Trusts (Schedule J) �13� p
14. Net Value of Estate Subject io Tax �ly� 4�580.37-
NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will
refleet fi9ures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. AmounY of Line 14 at spousal rate (15J . 00 X 00 - . 00
16. Amount of Line 14 taxable at lineal rate (16) �� X 045 = .00
17. Amount of Line 14 at sibling rate (17) - �0 7( 12 - .00
18. Amount of Line 14 taxable at collateral rat¢ C18) .00 X 15 = .00
19. Principal Tax Due �19)= ,00
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE . 00
� IF PAIO AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR7, YOU MAY BE DUE��/
F�R CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
RESERVATION: Estates of decedents dying on or before Dec.12, 1982-if any future interest in the estate is transferred in possession or
enjoyment to collateral beneficiaries of the decedent after the expiration of any es[ate for lite or years;the Commonwealth
hereby expressly reserves the right[o appraise and assess transfer inheritance taxes at the lawful collateral rate on any such
future interest.
PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills Indicated on the front ot[he notice.
Make check or money order payable to:REGISTER OF WILL,AGENT. ,
REFUND(CR): A refund of a tax credit not requested on the ta�c re[urn may be requested by completing an Application for Refund ot
Pennsylvania lnheritance and Estate Tax(REV-1313). Applications are available trom the departmenYs web site at
www revenue stat�Ra us,any Register of Wills or Revenue District Office,or from the departmenYs 24-hour forms ordering
service:1-800-362-2050;services for taxpayers with special hearing and/or speaking needs:7-800-447-3020(TT only).
. Please allow 4-6 weeks from the da[e a refund was granted[o arrive.
OBJECTIONS: Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment of tax
(including discount or interest)as shown on this notice may object within 60 days of the date of receipt of this notice by:
A) Filing an appeal online a[www boardofaoReals siate p�on or before the appeal date identified on the front of this notice.
Or sending a written protest to:PA Department of Revenue, Board of Appeals,PO BOX 281201,Harrisburg PA 1 71 28-1 021;
B) Having the matter determined at audit of the account of the personal representative;or
C) C)Appealing to the Orphans'Court.
ADMINISTRATIVE Errors discovered on this assessment should be addressed in wri[ing to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Taxes,ATTN:Post Assessment Review Uni[, PO BOX 280601,Harrisburg PA, 17128-1027, Phone(717)787-6505. See page 4
Instructions for Inheritance Tax Return for a Resident Decedent(REV-1501)for an explanation of administratively correctable
errors.
DISCOUNT: If any tax due is paid within[hree calendar months after the decedenCs death,a five percent discount of[he tau 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-1611,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 DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued after the taz becomes delinquent will reflect an interest calculation to 15 days beyond the date of the
�assessment. Ii payment is made after the interes[calculation date show on the Notice,additional interest must be calculated.