HomeMy WebLinkAbout07-12-13 NOttCE UF INHERITANCE TAX � pennsylvania
BUREAU OF INOIVIDUAL TAXES APPRAISEMEN7, ALLOWANCE OR DISALLOWANCE OEPARTMENTOFHEVENUE
iNxeairaNCe iax DIVISION OF DEDUC7IONS AND ASSESSMENT OF TAX
PO BOX 280601
REV-154] p( AFP CO3-13]
HARRISBURG PA 7T728-0601 nCn^�f�C� ��=+:��E pF
f\4VV IIL
�,EGIST�E� p�' �;�t�S DATE 07-15-2013
ESTATE OF HORST KATHRYN J
��i3 Jlil. 12 �� 2 �O DATE OF DEATN 08-26-2012
� FILE NUMBER 21 12-0959
STONE ESQUI DAVID C�`H�� �� COUNTY CUMBERLAND
414 BRIDGE ST ORPHANS� COUR` ACN 101
APPEAL DATE: 09-13-2013
NEW CUMBERLAND �BR,(Q�B,�'k��2��.. P� (SeereversesideunderObjections)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 C�URTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG 7HIS LINE ____ �i RETAIN LOWER PORTIQN FOR YOUR RECORDS �
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REV-1547 EX AFP (02^13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
➢ISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: HORST KATHRYN JFILE N0. ;21 12-0959 ACN: 101 DATE: 07•15-2013
TAX RETURN WAS: ( X) ACCEPTED AS FILED [ ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate tSchetlule AJ �y� .00 NO7E: To ensure proper
2. Stocks anA Bontls (Schetlule B) (z? .0� credit to your account,
.00 submit the upPer portian
3. Closely Held Stock/Partnership Interest (SChetlule CJ CS) ot this form uith your
4. Mortgages/Notes Reaeivable (SChetlule D) �y� 31 ,730.00 tax payment.
5. LashBank Deposits/Misc. Personal Property (Schedule EJ (5) 1�313. 13
6. .loiotiv Owned Proverty (Sc�edule F) �6� . 00
7. Transfers LSthedule Gi ��� 246�272.�6
8. Total Assets (e) 279.315. 19
APPROVED DEDUC7IONS AND EXEMPTIUNS:
9. Funeral ExpenseslAtlm. -COSts/Misc. Expenses (Schedule H) �q� 30.902.�3
10. Debts/MOrtgage LSabilitieslLiens CSehetlule I) �y0) .00
11. Total Detluctions �yl� 30�902.03
12. Net Value of Tax Rekurn �IZ� 248,413.16
13. Charitable/GavernmenYal Bequests; Non-alectetl 9113 Trosts [Schedule JJ C13� 21 .877. 14
14. Net Value of Estate Subject to Tax �ly� 226,536. 02
NOTE: if an assessment vas issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will
reflect fi9ures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rate (15) •�0 X 00 - .00
16. Amount of Line 14 tazable at lineal rate (I6J ��F��;�+ �� X D45 = 10.135.62
17. Amount of Line 14 at si'bling rate (17) �00-Oft X 12 ' 36. 00
18. Amount of Line 14 taxable at collat¢ral rate (18) 1.000. 00 X 15 = 150.00
19. Prineipal Tax Oue �19J= 1�e321.62
TAX CREQITS:
PAYMENT RECEIPT DISCOt1NT (+) AMOUNT PpID �I,
➢ATE NUMBER INTEREST/PEN PAID (-)
11-19-2012 CU016802 500. 00 9,5�O.OU
05-20-2�13 CD017629 . 00 321 .62
TOTAL TAX PAYMENT 10,321 .62
BALANCE OF TAX DUE ,pp
INTEREST ANO PEN. .00
TOTAL DUE . 00 �
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF iOTAL OUE LS REFLECTED AS A CREDIT (LR), V�U MAY BE DUE1_
FOR CALCULATIDN OF ADOITIONAL INTEREST. A REFUND. SEE REVERSE SI�E F�R INSTRUCTIONS. ;\
RESERVATION: Estates of decetlents dying on or before Dec.12, 1982-it any future interest in the estate fs transferred in possession or
enjoymerrt io-collateral beneficiaries of the decetlent after the ezpiration of any estate for life or years;the Commonwealth
hereby expressly reserves the right to appraise antl assess transfer inheritance taxes at the lawful collateral rate on any such
fuWre interest.
PAYMEtdT: Detach the top poRion ot this notice antl submit wiih your payment to the Register of Wills Indicated on the front of the notice.
Make check or money order payable to:REGISTER OF WIIL,AGENT.
REFUND(CR): A refund of a tan credit not requested on tfie tax return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Esta[e Tax(REV-13i3). Applications are available from the departmenYs web site at
www revenue state oa us,any Register of Wills�r Revenue District Ottice,or from the departmenYs 24-hour forms ordering
service:1-500-362-2050;services for tazpayers with special hearing and/or speaking needs:i-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 disalbwance of deductions,or assessment of ta�c
(including discount or interest)as shown on this notice may object within 60 tlays ot the tlate of receipt of this notice by:
A) Filing-an appeal online at www hoardofaa�eals sYate�s on or before the appeal date identified on the front of this notice.
Or sending a written protest to:PA Department ot 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'Court,
AOMINISTRATIVE Errors discovered on this assessment shoultl be addressetl in wnting to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Taties,ATTM Post Assessmeni Review Unit,PO BOX 280601,Harrisburg PA: 17128-1027,Phone(7Y7)787-6505. See page 4
Instmctions for Inheniance Taz Retum for a Resident Decedeni(REV-1507)for an explanation of administratively correctable
errors.
DISCOUNT: It any t�due is paid within three calendar months after the decedenYs death,a five percent discount of the taz paid is allowable.
lNTEREST: Interest is charged beginning with first day of delinquency,or nine months and one date from tlate of death,to[he date of
payment. Annual interest rates are available on Form REV-1611,available at www revenue state.oa.us,or upon rquest by
calling 1-888-728-2937.
Interesi is calculated as follows:
INTEREST=BAIANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any Notice issuetl after the tax becomes detirpuerat w'dl 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.
. _ . _ . . . . . . . . .