HomeMy WebLinkAbout07-12-13 NOTICE OF INHERI7ANCE 7AX [��J pennsylvania
BuREnu oF INDIVIDUAL iqxES APPRAISEMENT. ALLOWANCE OR DISALLOWANCE ry ,�^ DEPARTMENTOFREVENUE
INNERITANLE 7AX oiv�sioN OF DEDUCTIONS AND ASSESSMENT OF 7AX !w� REV-I549 EX APP cosas>
PO BOX 280601 ,
HnRRISBURG PA 17128-0601
�ECORnE� oFFic��� 07-15-2013
RE�ISTER OF tyILE jrnre OF HOD6DON CEIIA M
�ATE OF DEATH OB-18-2012
10i3 JUl_ 12 P� ZC�TVUMBER CUMBERLAND
BRENNEMAN KEITH o CLERK Of' A�N APPEAL DA7E: 09-13-2013
44 W MAIN ST
MECHANICSBURG PA i�oss-v4�$HANS� �Q�R'�' (SeererersesideunderObjections)
CUMBERLAND CO., }�9yount eemttted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE �► RE7AIN LOWER PORTION FOR VOUR RECORDS �
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REV-1547 EX AFP (02-13� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTA7E OF: HODGDON CELIA MFILE N0. :21 12-0950 ACN: 101 DA7E: 07-15-2013
TAX RETURN WAS: C X) ACCEPTED AS FILED O LHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) •�0 NOTE: To ensura proper
2. Stocks and Bonds CSchetlule B) �p� .00 creOiY Yo your account,
.pp Submit Yhe uppor pOrtlon
3. Closely Hold Stoek/Partners�lp Interest (ScheEUle C) (3) of S�SS form with your
4. Mortgages/Notes R¢ceSvaEle (SC�uOUlo D) (4) •�� taz paymenY.
5. Cash/Bank Deposlts/Mise. Personal Proporty (Schetlule E) (5) �83.572. 08
6. Jolotly Owned Property (SchaEUle F) �6� 77�037. 11
7. Transfors (Schedule G) (7) . ��
s. rotal Assets ce) 660.609. 19
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Exoenses/AOm. Costs/Misc. Expenses CScheOUle H) �9� 10.273.85
10. DeCts/MOrYgaee L1aDilitles/Liens (Schedul¢ I) (30) 3.577.74
11. 7ota1 Deauctions (11) 13�851 .59
12. Het Value of 7ax Return C12� 846�757.60
13. Charitabl¢/Governmental BeQUOSFS; Non-alectatl 9113 Trusts (Sc�etlule J7 �13� .00
14. Net Value of Estafe Sub3ect to Tax C14J 846.757.60
NOTE: If an assessment was Sssued oreviously. Lines 14, 15. 16, 17. 18 and/or 19 will
reflect figures that Snclude the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rate (15) •00 X 00 - . 00
16. Amount of Line 14 Yaxable at linoal rate (16) A4�•�F�- �� X 045 = 38.104.09
17. Amounf ot Line 14 at s1b11ng rate (17) -�� X 12 - .00
18. Amount of Lino 14 Yaxable at collataral rata (18) .00 X 15 = .0�
19. Print3pal Taz Oue �19�= 38.104.09
7AX CREDI7S:
PAYMENT RECEIPT DISCOUNT (+7 qMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
11-13-2012 CD016767 1 ,905.20 36,322.00
70TAL TAX PAYMEN7 38,227.20
BALANCE OF TAX DUE 123. 11CR
INTEREST AND PEN. .00
TOTAL DUE 123.11CR �
• IF PAID AFTER DATE INDILATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUG �
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIOE FOR INSTRUCTIONS. tl\
1
RESERVATION: Estates of decedents dying on or before Dec.12, 1982-it any future interest in the estate is[ransferred in possession or
enjoyment to collateral beneficiaries of the decedent after the ezpira[ion of any estate for life or years;the Commonwealth
hereby expressly reserves the right to appraise and assess transter 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[o:REGISTER OF W ILL,AGENT.
REFUND(CR): A refund of a tax credit not requested on the taz re[urn may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Ta�c(REV-1313). Applications are available from the departmenYs web site at
www revenue state pa 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 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.boardofappeals state pa us on or before the appeal date identified on the front of this notice.
Or sending a written protest to:PA Depariment of Revenue,Board of Appeals, PO BOX 281201,Harrisburg PA 1 71 28-1 021;
B) Having ihe 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,ATfN:Post Assessment Review Unit, PO BOX 280601, Harrisburg PA,17128-1021,Phone(717)787-6505. See page 4
Instructions for Inheritance Tan Return for a Resident Decedent(REV-1501)for an explanation ot administratively correctable
errors.
DISCOUNT: If any ta�due is paid within three calendar months after the decedenPs death,a five percent discount of the tax paid is allowable.
INTEREST: In[erest is charged beginning with first day ot delinquency,or nine months and one date from date of death,to the date of
payment Annual inferest rates are available on Form REV-1611,available at www revenue state oa us,or upon rquest by
calling 1-888-728-2937.
Interest is calculated as follows:
INTEREST=BA�ANCE 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 interes[calculation date show on the Notice,additional interest must be calculated.