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HomeMy WebLinkAbout07-01-13 . _ _--_ : I .. . . _ _.__ .. ._ _ . . . __. __._- NOTICE OF IHHERITANCE TAX � pennsylvania BUREAU OF INDIVIDUAL TAXES APPRAISEMENT. ALLOWANCE DR DISALLOWANCE DEPARTMENTOFREVENUE INNERITANLE TN( UIVISION �F DEDUCTIONS AND ASSESSMENT OF T/�X REV-1547 EX qFP (03-13) PO 60X 280601 HARRISBURG PA 1]128-0601 !t�t�°;�i�);=:� r:)�� I�'[ OF nnre o�-oi-zoia I�.�:!�R"�. i .'.,��� �i' �F��hLLS ESTATE OF BAITSELL KENNETH L DATE OF DEATH 09-03-2012 C���3 ��l_ 1 1 I I 1 5'l FILE NUMBER 21 12-0988 SHERI BAITSELL COUNTY CUMBERLAND 108 GREASON RD �'��F�� �� ACN APPEAL DATE: 08-30-2013 CAR L I S L E ���{�'sG�6.�T (See reverse side under Objections) GUMBERLAND C4., PA a■o�ot Re�itted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALON6 THIS LINE 1 �'�:RETAIN LOWER PORTION FOR YOUR RECORDS F REV-1547 EX AFP CO2-13)DISALLtl-------"-'-"-----""'-----"'-----"'--------"'--------" "'-"- OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR WANCE OF DEDUCTIONS AND ASSESSMENT OF 7AX ESTATE OF: BqITSELL KEMNETH LFILE N0. :21 12-0988 ACN: 101 DATE: 07-01-2013 TAX RETURN WAS: ( jO ACCEPTED AS FILED C ) CHANGEO APPRAISED VALUE OF RETURN BASE➢ ON: ORIGINAL RETURN 1. Raal EsYate (Schedule A) �1) .00 NOTE: To ensure proper 2. Stocks antl Bontls CSChedule H) �Z7 .00 creAit to your aceaunt, .00 5ubmit tha upper portlon 3. Closely Hald Stock/Partnershio Interest (Sehsdule C) C3) of t�is form wit� your 4. Mort9aBes/Notas Recelvable (Sehatlule D) C4) •�� tax payment. 5. Cash/Bank Deposifs/Misc. P¢rspnal Prooerty (SChedula E) (5) 123,790.27 6. Jointly Owned Property CScMtlule F) (5) •DO 7. Transfers CSChedule G) �7� •�0 e. 7ota1 Assets . (e) 123.790.27 APPROVED DEDUCTIONS AND EXEMP71ONS: � 9. Funeral Expenses/Atlm. Costs/Misc. Expenses CScheOUle H7 �g� 980.08 30. Debts/Morf9ape Liablliti¢s/LLens CS<hedule D (107 3.771.63 11. 7ota1 Ueductions �yl� 4,751.71 12. Nei Value of Taz Return �yZ� 119.038.56 13. CharitaDle/GOVernnenYal Bequasts; Non-alecte0 9113 Trusts CS<hedule J) �lg� .00 14. NaY Value of Estate Subja<F Y�,o Tax �ly� 119.038.56 NOTE: If an assesswent was 7,'�ssuetl previously, Lines 14. 15, 16. 17. 18 and/or 19 will refleet fSDUres that lnelude the total of all returns assessed to date. ASSESSMENT OF TAX: �� 15. Amount af Lina 14 at spousal �.rata (157 •00 X oo - .oa 16. Amount af Lina 14 taxabla at lineal rate � (16] 79•;�Q-�� X 045 = 3�571.15 17. Amount of Lina 14 aY sibllnB rate (17) �9•��9-F2 X 12 4,761 .54 18. Amount of Lina 14 taxaDle at collateral rate C18) .00 X 15 .00 19. Principal 7ax Due �19�` 8,332.69 7AX CREDITS: PAVMENT RECEIPT DISCOUNT C+) qpOUNT PAID DATE NUMBER INTEREST/PEN PA2D C-) 11-30-2012 CD016854 394.74 7�500.00 05-06-2013 CD017557 .00 437.97 �� TOTAL TAX PAYMENT 8,332.71 BALANCE OF TAX DUE .02CR INTEREST AND PEN. .00 �. 707AL DUE .02CR � IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A LREDIT (CR7, YOU MAY BE DUE �(y FDR CALCULATION OF AODITIONAL INTEkEST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. RESERVATION: Estates of decederns dyirq on or betore Dec. 12,1982-if any Tuture interest in the estate is transferted in posse9sion or enjoymeM to cdlaferal beneflciaries of the decedeM after ttie expiration of any eatata for life ar years;thg Commonweal[h heieby expressy reservea tlre right to appraise and assess transfer inheri�nce tajces ffi the lawlul coNeteral ra�on any such future interest. PAYMENT: Datach the top pordon of this rrotice and submit vdth your payment to the Register ot�Ils Indicated on the front ot tM1e rrotice. Make check or money order payable ro:REGISTER OF WILL,AGENT. REFUND(CR): A refund of a tax credit not requested on the tax reWrn may be�equested by�comple4np an.AppYCation for Refund of Pennsylvania lnheritance and Estate Tax(REV-1313). AppAcations are available from tlie depertmenCs web site at � � ,any Replater of Wills or Revenua Diatrict OMke,or hom the deqsarpnaM's 24hour torms ordering service:1-80D-382-2050;sarvices for taxpayers wkh special hearirg arxNor speakirp neec�:1•800•447-34l20(1T ony). Please albw 4-6 weeks from the date a refund was graMed to artive. OBJECTIONS: My party in inte�est not satisfied with the appraieement,albwance or disaUowance of deductions,or asseasment ot tax (ir�cl�ng 6scount or interesq as sFrown on Mis rwtice may object wfthin BD days of the date of receipt of tFifs rwtice by: A) Filinp.an.appeal online at on or beforo the appael date identified on the 6orrt of this notice. Or sending a written protest W:PA Deparpnent of RevenUe,Board of Appeals,PO BOX 281201,Harri�urg PA 1 71 28-7 021; B) Havinp the matter determined at audit of the accauM oT Me personal�represeMalive;or C) C)Appealing to the Orphans'Court. ADMINISTRATIVE Errors discovered on this assessment should be addressed in writinp to:PA Department of Revenue,Bureau ot Individual CORRECTIONS: Taxes;�ATTtJ:Past A�seaemenCAeview UnB,PO BOX 280601,Nartisbury PA,17128-1627,Phone(777)787•6505. Sae page 4 InsVUCtions for Inheritance Tax Retum for a ResideM Decedent(REV-1501)for an explanaBon of adminishatively corredab�e errors. DISCOUNT: If any tax due is paid within three calarWar monMs after the decedarrt's death,a five percent discouM of Me tax paid is allowable. �� INTEREST: Interest is chargad bepinning with first day ot delinquency,or nine months.and one date from date of death,to the date oi payment. Annual irrtereat rates are availeble on Form REV-1611,availade�at yp�,�,y5,or upon rquest by calling 1-888J28-2937. �.. Interest is cabuleted as tollows: INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR Any Nofice issued after the tax becomes delinquent will raNect an iMerest calculadon to 15 days beyond the date of the � assessmant. If payment is made after Me interest calcula6on date show on the Notice,additanal iMerest must be ca�ulated.