HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE TAX � pennsylvania
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT� ALL�WANCE OR DISALLOWANCE DEPARTMENTOFREVENUE
INNERITANCE TAX OIVISION OF DEDUC7IONS AND ASSESSMENT OF TAX - - REV4547 IX AFP (03-13)
PO BOX 28060]
XARRISBURG PA 171 28-06 0 1 RECORDEQ aF���� QF
REGISTFR p� �,��LS DA7E 07-15-2013
ZUl3 JU(. 12 ES7A7E OF STARNER LESTER F
/� DATE Of UEATH 04-12-2U12
P� � 2U FILE NUMBER 21 12-0495
MCKNIGHT III M rp�v` COUNTY CUMBERLAND
60 W POMFRET S �� ANJ C URT ACN APPEAL DATE: 09-13-2013
CARLISLE �V��E��,Qf}i��ri. PQ (SeereversesideunderObjections)
Amount Remitted
MAKE CHECK PAYABI.E AND REMIT PAYMENT T0:
REGISTER OF WILIS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CU7 ALON6 THIS LINE �--► RETAIN LOWER PORTION FOR YDUR RECORDS f--�
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REV-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR
DISAIIOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: STARNER LESTER FFILE N0. :21 12-0495 ACN: 101 DA7E: 07-15-2U13
TAX RETURN WAS: C X] ACCEPTED AS FILED O CHANGED
APPRAISED YALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate CSchedule A) �I� 271�D00. 00 NOTE: To ensure proper
2. Stocks and Bontls (SChetlule B) �p� 26�,881 .03 �redit ta your ac<ount,
.�Q Submft the uppel' pol'tion
3. Llosely He10 Stock/ParYner5hlP Interest CSehedule C) (3J of this form uSth your
4. Morteages/NOtos Reeaivable (SCheEUle D) (4) •00 tax payment.
5. Cas�lBank DepositslMisc. Personal Property (SChetlule E) (y) 1�,653.00
6. Joinfly Ownetl Prooerty (Sehetlule F) �6� 1�861 .41
7. Transfers (StM1eEUle G) ��� 607�872.8$
e. 7ota1 Assets �e) 1 .166.268.32
APPROVED DEDUCTIONS AND EXEMPTIONS;
9. Fu�eral Expenses/atlm. CostslMisc. Exo¢nses (SC�eeule H) �g� 69.715. 99
10. Dabts/Mortga9e LiaDilit3es/Liens (Scheaule I) c10) 13.330.34
11. rotal Deauctians cll) 83,04b.33
12. Net Valua af Tax Return �lZ� 1�083.221 .99
13. Charitable/GOVernmenfal Beeuests; Non-¢lectetl 9113 Trusts tSCAetlule J) �13) .00
14. Net Value of EstaFe Su63set So Tax �ly� 1 .083�22� .99
NOTE: If an assessment was issued previously. Lines 14, 15, 16, 17, 18 and/or 19 will
reflect fieures that inclutle the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rate (15) •0� X 00 .00
16. Amauni of Line 14 tazaEle at lineal rate (76) � -�R;•��� -Q9 X 045 = 48,744.99
17. Amount of Lfne 14 at sSDli�g �afe ci» .nn X 12 .00
18. Amount of line 14 taXeble at tollateral raio f18) . 00 X 15 .00
19. Princlpal Tax Due �19�= 48�744.99
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT C+) AMOUNT PAID
DATE NUMSER INTEREST/PEN PAIO (-)
7-12-2012 CDO 6251 2,368.42 45,000.0�
05-16-2013 CD017618 .00 1 ,307.74
INTEREST IS CHARGED THROUGH 07-30-2013 TOTAL TAX PAYMENT 48,676. 16
AT THE RATES APPLICABLE AS OUTLINED ON TNE BALANCE OF TAX DUE 68.83
REVERSE SIDE OF THIS FORM IN7EREST AND PEN. 14.42
TOTAL DUE 83.25
� IF PAID AFTER DATE INDICATED, SEE REYERSE IF TaTAL DUE IS REFIECTED AS A CNEDIT (CR), YOU NAY BE DUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND, SEE REYERSE SLDE FOR INSTRUCTIONS.
RESERVATION: Estates of decedents dying on or before Dec. 12, 1982-it any future interest in the estate is transterred in possession or
enjoyment to collateral beneficiaries of the decedent after the ezpiration oi 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 su6mit 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 taz credit not requested on the taz return may be requested by completing an Application for Refund of
Pennsylvania lnheritance antl Estate Ta�c(REV-7373). Applications are available from the departmenYs web site at
www.revenue.state oa us,any Register of Wills or Revenue District OHice,or from the departmenYS 24-hour forms ordering
� service:7-800-362-2050;services for tanpayers with special hearing andlor speaking needs 1-800-447-3020(TT onfy).
Please allow 4-6 weeks from the date a refund was granted[o arrive.
OBJECTIONS: Any party in interest not satisiied with[he appraisement,allowance or disallowance of deductions,or assessment of tax
(including discount or inierest)as shown on this notice may objec[within 60 days of the date of receipt of this notice by:
A) Filing an appeal online at www boardofapQeals state oa us on or before the appeal date itlentified on the front oi this notice.
Or sentling a written protest to:PA Department of Revenue,Board of Appeals,PO BOX 281207, Harrisburg PA 77128-f 021;
B) Having the matter tletermined at audit of the account of the personal representative;or
C) CjAppealing to the Orphans'Court.
ADMINISTRATIVE Errors discovered on this assessment should be addressed in writing to:PA Department of Revenue,Bureau ot Individual
CORRECTIONS: Tazes,ATTN:Post Assessment Review Unit,PO BOX 280601,Harrisburg PA,17128-1021,Phone(717)787-6505. See page 4
Instructions for Inheritance Tax Return for a Resident Decedent(REV-1507)for an explanation of administratively rqrrectable
errors.
DISCOUNT: !f any tax due is paid within three calendar months after the tlecedenYs death,a five percent discount of the tax paid is allowable.
INTEREST: Interest is charged beginning with first day ot delinquency,or nine mon[hs and one tlale from date of death,to the date of
payment Annual interest rates are available on Form REV-1671,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�AYS DELIN4UENT X DAILY INTEREST FACTOR
Any No6ce issued after the taz becomes delinquent will retlect an interest calculation to 15 days beyond the date of ihe
assessment. If payment is made after the interest calculation date show on the Notice,atlditional interest must be calculatetl.