HomeMy WebLinkAbout07-12-13 NOTICE OF INHERI7ANCE TAX [�';�J pennsylvania
HUREAU oF INDIVIOUAL 7aXES APPRAISEMENT. ALLOWANCE OR DISALLOWANCE � i�', DEPARTMENTOFREVENUE
INHERITANLE TAX DIVISION OF DEDUCTIONS !�H ASSESSMENT OF 7AX
PO BOX 280601 �uR�E� REV•1547 IX AFP (03-13)
HAqRISBUkG PA 1 71 28-0 601 R��/�r�� Q�'��^� Or
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roi3 DA7E �F �!/��5� 07-15-2013
' JU� g`7 A7 OF WITMER ESSIE J
DIITE �� I�EA�jI� 07-12-2012
C[F��KE NUMBEF2��� 2i iz-o�as
ORFyA ;o7�N� CUMBERLAND
JAMES ESQ GARY L
HUMMELSTOWNENUE PA 17036 CUMef R��N� �as��evcrseAde und e 06ject�OS)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAVMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SpUARE
CARLISLE PA 17013
CU7 ALON6 THIS LINE ____ 1 RETAIN IOWER PORTION FOR YOUR RECORDS F
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REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: WITMER ESSIE JFILE N0. :21 12-0788 ACN: 101 DATE: 07-15-2013
TAX RETURN WAS: ( X) ACCEPTED AS FILED O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schetlule A) �1� 178�000.0� NOTE: To ensure proper
2. Sto<ks ane Bonds (SC�eaule B) �z� 29.145.60 credSt to your aecount,
3. Closoly Heltl Stoek/Partnershlp Intorest (S<hedule C7 �;� . 00 suDmit the upper portion
af F�SS form rith your
4. Mortge8es/NOtes Receivable CSchetlule D) <q7 . 00 tax paym¢nk.
5. Cash/Hank Deposits/Misc. Personal Property (SChedule-E) (5) 134,751 .31
6. Jolntly OwneE Prop¢rYy (StheOUle F) �6� .0�
7. 7ransfers (SCheEule 6) ��� 643.429.51
e. 7ota1 Assats (e) 985.326.4
APPROVED DEDUCTIONS AND EXEMP7IONS:
9. Funeral Ezpenses/Adm. Costs/Mlsc. Expensos (SChedule H7 �g� 60 .340.72
30. Debts/MOrtBage L1abS13Yies/Llens (Schetlule I) �lp� 5.887. 11
11. 7ota1 DeOUCtions �yl� 66,227.83
12. Net Value of Tax Roturn �lZ� 919r098.59
13. CharStaCle/GOVOrnmontal Bequests; Non-electeE 9113 Trusts (5<heEUla J) �1;� .00
15. Net Value af Estate subiect to 7az �14� 919.098.59
NOTE: If an assessment was issued previously. Lines 14, 15. 16, 17. 18 and/or 19 will
refleet figures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Lfne 14 at spousal rate (15J .00 x 00 .00
16. AmounY of Line 14 tax'ablo at llneal raFe (16) 9n9 .09A_�,9 X 045 = 40r909.44
17. Amount of Line 14 aY sibling rata (17)_ - f10 X 1Q .00
18. Amount of Lino 14 taxable aY collaYeral rafe (187 10,000 .00 X 15 1,500. 00
19. Prinelpal Taz Duo <19�° 42.409.44
7AX CREDITS:
PAVMENT RECEIPT DISCOUNT (+) .
AMOUNT PAID
DATE HUMHER INTEREST/PEN PAIO (-)
10-11-2012 CD016624 2,105.26 40,000.00
05-02-2013 CDD17551 . 00 304. 18
07-08-2013 SBADJUST , pp ,50
TOTAL TAX PAYMENT 42,409.44
BALANCE OF TAX DUE .00
INTEREST AND PEN. . 00
TOTAL DUE . 00 \
d_\V* IF PAID AFTER DATE INOICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), VOU MAV BE Dtl_ v
FOR CALCULATION OF ADDITIONpL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. \\
RESERVATION: Estates of decedents dying on or before Dec.12, 1962-if any future interest in the estate is transferred in possession or
enjoyment to collateral beneficiaries of the decedent aRer the expiration of any estate for Irfe or years;the Commonwealth
hereby expressly reserves the right to appraise and-assess transfer inheritance taxes at the lawful collateral ra[e on any such
future inlerest.
PAYMENT: Detach thetop portion of this notice and submit with-your payment to the Register of Wills Indicated on the front of the noiice.
Make check or money order payable to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a taz credit not requested on[he tax return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Tau(REV-1313). Applications are available from the departmen['s web site at
� www•evenue sta[e oa 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: 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 assessmen[of tax
(including discount or in[erest)as shown on this notice may object within 60 days of the date of receipt of ihis notice by:
A) Filing an appeal vnline a[www boardofappeals state�a us-on or befo2 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 17128-1021;
B) Having the matter determined at audit of the account of the personal representative;or
C) C)Appealing to the Orphans'CouR.
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 280601,Harrisburg PA,17128-7021, Phone(717)787-6505. See page 4
Inslructions tor Inheri[ance TaY Return for a Resident Decedent(REV-1501)tor an explanation of adminis[ratively correctable
errors.
DISCOUNT: If any tax due is paid within three calendar months after[he decedenCs death,a five percent diswunt of the 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 a[www revenue state oa us,or upon rquesf 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 oi the
assessment. If payment is made after the interest calculation date show on ihe Notice,additional interest must be calculated.