HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE TAX � . i��r!' pennsYtvania
BUREAU oF INDIVIDUAL ipxES APPRAISEMENT, pLLOWANCE OR DISALLOWANCE Y \�" DEPARTMENT�FREVENUE
INHERITANCE TAX DIVISIDN OF DEDUCTIONS AND ASSESSMENT OF TAX ����� REV-1547 oc aFp <oa-is�
PO BOX 280601
HARRISBURG PA 17128-0601 RECOPDEq p�r;�� 4F DArE 07-15-2013
R��'ST�x �� �4+�� �S ESTATE OF PEARSON CONRAD F
IU�� Uu�. �? �11 2 ?O FILE NUMBERTH 21 12-0730
COUNTY CUMBERLAND
6RIFFIE BRA➢LEV�(,�RK (}�- p�N 101
200 N HANOYER ST ORPNANS� C �JR'�' APPEAL DATE: 09-13-2013
CARLISLE Cf��7-01L3n2,y_2� } (SeereversesideunderObjections)
[n tY iJ � .. Pn
Amount Renitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
L COURTHOUSE SpUARE
CARLISLE PA 17013
CU7 ALONG THIS LINE ____ y __RETAIN LOWER PORTION FOR YOUR RECORDS �
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REY-154? EX AFP (02-1E� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEOUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: PEARSON CONRAD FFILE N0. :21 12-0730 ACN: 101 DATE: 07-15-2013
TPX RETURN WAS: ( X) ACCEPTED AS FILED O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (S<hetlule A) �1� . 00 NOTE: To ensure proper
2. Stocks and Bontls CSchedule B) �Z) 34$�553.32 crediF ko your account,
.00 submit the upper portion
3. Closely Heltl Stock/Partnership Interest (SChedule C) (3) of this form with your
4. Mort9ages/Notes Receivable CSchetlule D) (y) •00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (S<hedule E) (5) 63.26
6. JointlY OMnetl Property (Schedule F) �6� .00
7. 7�ansfers (Schedule GJ �7� 101 .361 . 00
s. 7ota1 nssets cg) 449.977.58
APPRUYEp DEDUCTIONS AND EXEMPTIOHS:
9. Funeral Expenses/Atlm. Casis/Mis<. Expenses (Schetlule H) �q� 27.$19.86
30. Oebts/MOrtgage Liabilities/Liens (SChedule I) �1p7 4,933.92
11. Total ➢edu<tions �ly� 32.453.78
12. Net Value of Tax Return �lZ� 417.523.80
13. Cbaritahle/Governmental Bequests; Non-ele<ted 9113 Trusts CS<hedule JJ �lg� .. . 00
14. Net Value of Estate Sub]ect to Tax �lG� _ 417.523.80
NOTE: If an assessment was issued previously, Lines 14, 15. 16, 17, 18 and/or 19 will
reflect figures that include the Yotal of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rate (15) 259,442.40 X 00 - .00
16. Amount of Line 14 taxable at lineal rate (16) �FR.OR7 _40 g 045 = 7� 113.(r6
17. Amoun< of Lin¢ 14 at sibling rate (17). - �0 X 12 ' .�0
I8. Amount ot Line 14 iaxable at collateral rate (18) .00 X 15 = . DO
19. Principal Tax Due �19�= 7�113.(>6
7AX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
02-14-2-013 CD017174 .00 8,000. 00
TOTAL TAX PAYMENT 8,000.00
BALANCE OF TAX DUE 886.34CR
. INTEREST AND PEN. .00
TOTAL DUE 886.34CR �
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAI DUE IS REFLECTED AS A CRED2T (CR), VOU MAV BE DUE�
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRl1CTI0N5.
RESERVATION: Estates of decedents dying on or before Dec. 12,1982-if any future interest in the estate is iransferred in possession or
enjoyment to collateral beneficiaries of the decedent after 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 raie on any such
future interest.
PAYMENT: Make check or mon�ey orde Spayablet o:REGISTER OF WILL AGENT e Register of Wills Indicated on the front of the notice.
REFUND(CR): A refund of a taz credit not requested on the tax return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estaie Ta�c(REV-1313). Applications are available from the departmenYs web site at
www reven . tate oa us,any Register of Wills or Revenue Dis[ricc OHice,or from the departmenYs 24-hour forms ordering
service:1-800-362-2050;services for taepayers with special hearing and/or speaking needs:1-800-4473020(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 s[ate oa us on or before the appeal date identified on the front of this notice.
Or sending a written protest to:PA Departmen[of Revenue,Board of Appeals,PO BOX 281201,Harrisburg PA 17128-7021;
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[his assessment should be addressed in writing to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Instr ct o s orinhentance TaztReturn o�r al Ae tleM Decedent(RErV b501)or an�e8pla a,tion of ad(min st ati ely corsreclablee 4
errors.
DISCOUNT: If any tax due is paid wiihin three calendar months after the 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-1671,available at www revenye�[ate 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. If payment is made after the interest calculation date show on the Notice,additional interest must be calculated.