HomeMy WebLinkAbout07-12-13 N07ICE OF INHERITANCE TAX �i�J pennsylvania
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE f � DEPARTMENTOFREVENUE
BUREAU OF INDIVIDUAL TAxesRECORDE°� °ur�I��� AND ASSESSMENT OF TAX
INXERITANLE TAX DIVISION REV4541 EX AFP (03-13)
Po BoX Zeo6o� REGISTER OF 141LLS
NARRISBURG PA 17128-0601
mr��y DATE 07-OB-2013
1013 JU�_ 12 PI I 2 LJ ESTA7E OF MAGONEL GENEVA C
DATE OF DEATH 03-25-2012
CLERK Of FILE NUMBER 21 12-0420
ELYSE E ROGERS �c
RPHANS� COURT COUNTY CUMBERLAND
STE 400 V� BERLAND CO., PA A�N APPEAL DATE: 09-06-2013
635 N 12TH ST (Sce renerse side under Objectioxs)
LEMOYNE PA 17043-1247 Amou�t Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SpUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE ____ � RETAIN LOWER PORTION FOR YOUR RECORDS H
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REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMEH7 OF TAX
ESTATE OF: MAGONEL GENEVA CFILE N0. :21 12-0420 ACN: 101 DATE: 07-08-2013
TA% RETURN WAS: ( JO ACCEPTED AS FILED C ) CHANGED
APPRAISEU VALUE OF RETURN BASED ON: ORLGINAL RETURN
1. Real Estate CScheOUle A) (1) 135�000.00 NOTE: To ensure Drooer
2. Stocks and Bonds (SC�eOule B) �Z7 3.811 .322.07 credit to your account,
.00 submlt ihe uoPer portion
3. Closely HelA Stock/Partners�fp [nterost (Seh¢dul¢ C) (37 of this form with your
4. Mort9a9es/NOtes RecelvaCle (SChetlule 0) (4) •�� Yax payment.
5. Lash/Bank Deposits/MSsc. Personal Prop¢rty (Schedule E) (5) 122.763.52
6. Jointly OwneE Property (SChotlula F) (6) '��
7. Transfers cSCneaule G) ��� 856.001 .82
e. 7ota1 AsseSS te) 4.925.087.41
APPROVED DEDULTIONS AND EXEMPTIONS:
9. Fun¢ral E%POn5e5/ACtI. COS[5/MSsc. Eip0�505 (SCheeule ti) �g� 146.855.02
10. Oobts/MOrFeaee LSabf11t1os/LS¢ns (SChoEUle I7 (10) 75.457.38
11. 7oYa1 Deauetions �li� 222,312.40
12. Nnt Valuo ot Tax Raturn �12� 4�702.775.01
13. Charitablc/GOVernmental Bequ¢sts; Nan-¢lected 9113 Trusis (SC�etlule J) �1;7 2.861 .387.50
14. Nei Value of Estate SuDieci to Tax �ly� 1.841 .387.51
N07E: If an assessment was issued previouslY, Lines 14. 15, 16, 17, 18 and/or 19 will
reflect fi9ures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of LSne 14 at spousal raYe (15) . 00 % 0� .00
16. Amounf of Line 14 taxable at lSnoal rate (16) - �� X 045 = .00
17. Amount of Lino 14 aY s1E11n8 rate (17) - �� X 12 = .00
18. Amount of Line 14 taxable aY eollateral rate (18) 1�841 .387.51 X 15 = 276�208. 13
19. Prin<ipal Tax Due �19�' 276,208. 13
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) pMDUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
06-20-2012 C0016149 13,157.89 , 250,000 .00
12-18-2012 CD016942 .00 13,330 .00
TOTAL TAX PAYMENT p76.487.89
BALANCE OF TAX DUE 279.76CR
INTEREST AND PEN. .00
TOTAL DUE 279.76CR
x IF PAID AFTER DATE INDILATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT CCR), VOU MAY BE DUE Nhn
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. \���
RESERVATION: Estates ot decedents dying on or before Dec. 12, 1982-if any future interest in the es[ate is transferred in possession or
enjoyment[o collateral beneficiaries of the decedent aRer the expiration of any estate for life or years;the Commonwealth
hereby expressly reserves the right to 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 of the notice.
Make check or money order payable to:REGISTER OF W ILL,AGENT.
REFUND(CR): A refund of a tax credit not requested on the tax return may be requested by completing an Application tor Refund of
Pennsylvania lnheritance and Estate Ta�c(REV-1373). Applications are available from the departmenYs web site at
www revenue state o .�s,any Fegister of Wills or Revenue Dishict 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 date a refund was granted to 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 at www boardofaooeals state o�on or before the appeal date iden[ified on the front of this notice.
Or sending a written protest to:PA Department of Revenue,Board of Appeals, PO BOX 281201, Harrisburg PA 17128-1021;
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 writing to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Taxes,ATTN:Post Assessment Review Unit,PO BOX 280607,Harrisburg PA, 17128-1027, Phone(717)787-6505. See page 4
Instructions for Inheritance Ta�c Return for a Resident Decedent(REV-7501)for an explanation of administratively correctable
errors.
DISCOUNT: If any tarz due is paid within three calendar months a(ter the decedenPs death,a five percent discount of the ta�c 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 re�ate oa IL$,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 tax becomes delinquent will reflect an interest calculation to 15 days beyond the date of the
assessment. If payment is made after the interest calculation date show on the Notice,additional interest must be calculated.
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