HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE TAX ��l.�Il� �eCICIS�I�VaI�I�a
BUREAU oF iNnivinuq� 7axES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
INHERITANCE TAX pIVISION
OF DEDUCTIONS AND ASSESSMENT OF TAX OEPARTMENTOFREVENUE
PO BOX 280601 REV-154] IX AFP (03-13)
HARRISBURG PA 17128-0601
RECO�DE� (#F'�'ICE QF
RE6ISTER Of Nl)L�gDarE 07-15-2013
ESTATE OF MECK MARY E
tUl3 JUl_ 12 PI I 2 'Z77 TE OF DEATH 07-31-2012
r�ILE NUMBER 21 12-0861
MECK ESp JOHN F CLERK pE COUNTY CUMBERLAND
FL 44 ACN 101
ORPHANS' COURT APPEAL �ATE: 09-13-2013
600 GRANT ST ���,9BERLANb Cb., P/� �SeereversesideunderObjections)
PITTSBURGH PA 15219-2713 Amount Remitted
MAKE CHECK PAYABLE ANU REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SqUARE
CARLISLE PA 17013
CUT ALONG THIS LINE_____ � RETAIN LOWER PORTION FOR YOUR RECORDS �
-'---'-'- -'-'---"-"'--'-'--'-'-'------------
REV-1547 EX AFP (02-13) NOTICE OF INHERI7ANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: MECK MARY EFILE N0. :21 12-0861 ACN: 101 DA7E: 07-15-2013
TAX RETURN WAS: C X) ACLEPTED AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estake CSChedule A) �1� 199�600. 00 NOTE: To ensure proper
2. Stocks and BonCS (Sehedule B) �Z� 390�557.$9 cretlit to your ac<ounT,
3. Closely Held Stock/Partnership Interesi (S<hetlule C) �3� , �� submit the upper portion
of this form with your
4. Mortgages/NOtes Receivable (Schedule D) �y� .00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Praperty CSchetlule E) (5) 103�572.6$
6. Jointly Owned Property (Schedule F) �6� .00
7. Trensfers [SChedule G) ��� 342.434.94
e. 7ota1 Assets (e) 1 .036.165.48
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) �q� 13.379.90
10. DebYs/MOrtgage Liabilities/Liens (SChedule I) �lp� 413 11
11. Total Deductions �11� - 18.793. 01
12. Net Value ot 7ax Return �lp� 1.017�372.47
13. Charitable/Governmental Bequests; Norelected 9113 Trusts (Sehedul¢ J) �13� _ .00
14. Net Value of Estat¢ Subject to Tax �ly� 1 .017.372.47
NOTE: If an assessment was issued previously, Lines 14, 15. 16. 17, 18 and/or 19 will
� reflect figures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spausal rate (157 •00 7� 00 - .00
16. Amount of Line 14 taxable at lineal �ate (I6J � •�»•;�� �7 x 045 = 45�781 .76
17. AmounY of Line 14 at sibling rat¢ (17) - �0 X 12 - .00
18. Amount of Line 14 taxable at collaieral rate (187 .00 X 15 = . 00
19. Principal Tax Due �19�= 45s781 .76
TAX CREDITS:
PAVMENT RELEIPT DISCOUN7 (+)
DATE NUMBER AMOUNT PAID
INTEREST/PEN PAID (J
io-zz-zoiz cnoi6cso 2,000 .0o sa,000.00
10-22-2012 CD016681 100.00 1 ,900. 00
05-13-2013 CD017608 4.03- 3,786.41
TOTAL TAX PAYMENT 45,782.38
BALANCE OF TAX DUE .62CR
INTEREST AND PEN. .00
TOTAL DUE .62CR �
* IF PAID APTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE �(�
FOR 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[he estate is transferred 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[he right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such-
future interest.
PAYMENT: Detach the top portion ot this notice and submit with your payment[o the Register of Wills Indicated on the front of the notice.
Make check or money order payable to:REGISTER OF WILL,AGENT. .
REFUND(CR): A refund of a tax credit not requested on the tax return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Tan(REV-1313). Applications are available from[he departmenPs web si[e at
www revenue sta . a.us,any Register of Wills or Revenue District Office,or fmm[he departmenYs 24-hour forms ordering
service:1-800-362-2050;services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020(TT only).
Please allow 4-6 weeks from the date a refund was granted to arrive.
08JECTIONS: Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment of tau
(including discount or interest)as shown on this notice may object within 60 days oP the date of receipt of this notice by:
A) Filing an appeal online at www boardofappeals state pa us on or before[he appeal date identified on the front of this notice. _
Or sending a written protest to:PA Departmeni 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'Courl.
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 Unit, PO BOX 280601, Harrisburg PA, 77128-1021,Phone(717)787-6505. See page 4
Instructions for Inheritance Tax Retum for a Resident Decedent(REV-1507)tor an explanation of administratively correctable
errors.
DISCOUNT: If any tax due is paid within three calendar months aRer 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 ihe date of
payment. Annual interest rates are available on Form REV-1611,available at www revenue state aZ.us,rn upon rques[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 aRer the tau becomes delinquent will reflect an interest calcula6on to 75 days beyond the date of the
assessment. If payment is made after[he interest calculation date show on the Notice,additional interest must be calculated.