HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE TAX �] pennsylvania
BuRenu op INOIVIDUAL 7axE5 APOFADE UCTIONSLANDAASSESSMENTAOF�TAXCE �.��' OEPAflTMfNTOFREVENUE
INHERI�ANCE TA% DIVISION REV-1547 IX AFP (03-13)
PO BOX 280601 qECORDED OF�ICE OF
NAIiRiSBURG PA 1]128•0601 1
REGISTER OF ttJILLS DATE o�-oa-zoia
i�13 ���. iZ PII 2 23DATErOFODEATH 07U31E2012R NICK
C�.ERK O{' FILE NUMBER 21 12-0911
COUN7Y CUMBERLAND
KAREN M BALABAN ORPHANS' COURT ACN 101
PO BOX 821 (� p,�p�R AND CO., PA APPEAL �ATE: 09-06-2013
HARRISBURG PA 171�8'-�'87� (SeereversesideuxderOhJeclinns)
Amount Remitted
. MAKE CHECK PAYABLE AND REMI7 PAVMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CU7 ALOH6 THIS LINE ____ -�► RETAIN LOWER PORTION FOR YOUR RECORDS F-
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REV-1547 EX AFP t02-13� NOTIGE OF INHERITANCE 7AX APPRAISEMEN7, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ES7ATE OF: BRUSSESE JR NICK FILE N0. :21 12-0911 ACN: 101 DATE: 07-OS-2013
TAX RETURN WAS: ( X) ACCEPTED AS FILED O CHANGED
APPRAISED VALUE OF RE7URN BASED ON: ORIGINAL RETURN
1. Roal Estafe (SCheEule A) �I� 174�000.00 NOTE: To ensura propar
2. Stoeks anE Bontls (SeheEUle B7 �Z� 51 �264.80 creElt to your aceount,
. 00 submit YAe upper portion
3. Closely He1E SYOtk/Partners�Ip Interesf (SCAedule C) (3) of th3s form wfih your
4• Morteages/Nofes Receivable (ScheEUl¢ D) (y) . 0� tax payment.
5• Cash/Bank Ueposlts/Misc. Porsonal ProperYY (SCheEUle E) (5) 47.353.21
6. Jointly Own¢C Property (SchaEUla F) �6� .�0
7. Trensf¢rs (Sc�etlule 6) ��� .OU
e. Total Assets (e) 272.618. 01
APPROYED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expens¢s/AEm. Costs/MSsc. Ezpenses (S<hatlulo H) �g� ]2.�.G�,7Q
30. Debts/MOrtgage Llabilttles/Liens (SCheOule I) �lp�_ 15.379. 10
il. Toial Detluctions " �11� 27�921.80
12. Net Value of 7ax Roturn �y2� 244�696.21
13. Cfiar3tablolGOVernmenYal Bequests; Non-eleeYetl 9lli Trusts (Sehetlule J) C1;� .00
14. Net Value of EsFate Sub3ect to Tax �ly� 244,696.21
N07E: If an assessment was Sssued previously, Lines 14, 15. 16. 17. 18 and/or 19 will
reflect fl9ures that fnclude the total of all returns assessed to date.
ASSESSMEN7 OF TAX:
15. Amount of LSne 14 at spousal rate (15) .00 X 00 - .00
16. Amount of Line 14 fazable at 11nea1 rate (16) ��4 .R9l,_]1 x 045 � 11,011 .33
17. Amount ot Lino 14 at sibling rate (17) . �� X 12 .00
18. AmounS ot Lina 14 taxabla at collateral rate (18) .00 X 15 .0�
19. PrSncSOal Tax Due �19�` 11s011 .33
7A% CREDITS:
PAYMENT RECEIPT DISCOl1NT (r)
AMOUNT PAID
DATE NUMBER INTEREST/PEN PAIO (-]
04-25-2013 CD017509 .00 11.011 .33
T07AL 7AX PAYMEN7 11 ,011 .33
BALANCE OF TAX DUE .00
IN7EREST AND PEN, . 00
TOTAL DUE .00
x IF PAID AFTER OATE INOTCATED, SEE REVERSE TF TO7AL DUE IS REfLELTEO AS A CREDIT (�R), YOU MAY BE DUE��
i0R CALCULATION DF AUDITIONA� (NTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
FESERVATION: Estates of decedents dying on or before Dec. 12, 1982-if any future interest in the estate is transferred in possession or
enjoyment to collateral beneficiaries of the decedent after ihe ezpiration of any estate for life or years;the Commonwealth
hereby expressly reserves the right to appraise and assess transfer inheriiance taxes at[he lawful collateral rate on any such
future interest.
PAYMENT: Make check or money orde Spayableat a REGISTER OF WILL AGENT e Register of Wills Indicated on the front of the notice.
REFUND(CR): A refund of a tax credit not requested on the tae re[urn may be requested by completing an Application for Refund of
. Pennsylvania lnheritance and Estate Tax(REV-1313). Applications are available from the departmenYs web site at
www revenue state oa us,any Register of Wills or Revenue District Office,or from the departmenPs 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 da[e 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[his notice by:
A) Filing an appeal online at www boardofaope_ la s state o .�--us on or before the appeal date identified on the front of this notice.
Or sending a written protest to:PA Department of Revenue,Board of Appeals,PO BOX 281201, Harrisburg PA 17128-1021;
6) Having the matler determined at audit of the account of the personal representative;or
C) C)Appealing to the Orphans'Court.
ADMINISTRATIVE Errors discovered on this assessmenl should be addressed in writing[o:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Taxes,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-1501)for an explanation of administratively correctable
errors.
DISCOUNT: If any tax due is paid within ihree calendar months after the decedenYs death,a five percent discount of the taz paid is allowable.
INTEREST: Interest is charged beginning with first day of delinquency,or nine months and one date from date of deaih,to the date of
payment. Annual interest ra[es 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 DAYS DELIN�UENT X DAILY INTEREST FACTOR
Any Notice issued after the tar becomes delinquent will reflect an interest calculation to 15 days beyond the date of the
assessmen[. It payment is made atter the interest calculafion date show on the Notice,additional interest must be calculated.