HomeMy WebLinkAbout07-12-13 N07ICE OF INHERITANCE 7AX j , _�- pennsylvania
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT. ALLOWANCE OR DISALLOWANCE DEPHRTMENTOFREVENLIE
iwHERiTnNCE rnx DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX R�v-15y� IX aFP coa-ia�
ao eox 2socoi
NAR2ISBURG PA 1]128-0601
RECOf3CJEt1 0��lCE OF narE u�-oe-zai3
REGISIEF� OF ��iLLS ESTATE OF KOSAROWICH OLGA H
' ry UATE OF DEATH 08-04-2012
?013 ��1. 1G P�1 2 23 FILE NUMBER 21 12-0973
COUNTY CUMBERLAND
A MARK WINTER ES0 GLERK OI' ACN 101
310 W CHOCOLATE AVE APPEAL DATE: 09-06-2013
HERSHEY ��P}t/bl��'�4�RT (Seereversesideunder06jections)
CUMBERLAPID GO., PA Amount rtemitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 CDURTHDUSE SQUARE
CARLISLE PA - 17013
CUT ALONG THIS LINE -1 RE7AIN LOWER PORTION FOR Y�UR RECORDS f�
"-"'------'---"-"-'-----"--------'--'--------"-"----"'-'--'---'---"-'----"'--'-'-
REV-1547 EX AFP (02-13) NOTICE OF INHERI7ANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF UEDUCTIONS AND ASSESSMEN7 DF TAX �
ESTATE OF: KOSAROWICH OLGA HFILE N0. :21 12-0973 ACN: 101 DATE: p7-08-2013
TAX RETURN WAS: ( X) ACLEPTED AS FILED O CHAN6E0
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) • 0� NOTE: To ensure prope�
2. Sto<ks antl 8onds (SChetlule B) �2� .00 credit to Your account,
.00 submit the upper port3on
3. Closely Held Stock/Partnership InYerest (Schedule C) �3) af this form with vour
4. Martgages/NOtes Receivable (Schetlule D) (4) •00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (57 .00
6. Jaintly Ownetl Property (Schedule F) �6� 275,610.59
7. 7ransters (Schedule G) ��� 15.9�6.32
e. iotal Assets (s) 291 .516.91
APPROVED DEDUCTIDNS AND EXEMPTIONS:
9. Funeral Expenses/Adm. CosYs/Mise. Expenses (S<hedule H) �q� 19.385.7�
30. Debts/MOrtgage Liabilities/Liens (Schetlule I7 �107 36.034.93
11. Total Detluctions �1y7 55.420.63
12. Net vaiue or rax ecturn �12� 236.096.28
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C13� .00
14. Net Value of Estate Subject to Tax �LG� 236.096.28
NOTE: If an assessment was issued previously, Lines 14. 15, 16, 17, 18 and/or 19 will
reflect 4i9ures that include 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 taxable at lineal rate (16) �;R ��9F-�R X 045 = 10�624.33
17. Amount of Line 14 at sibling rate (177 . �� X 12 - .00
18. Amaunt of Line 14 tazable at callateral rate (18) .00 X 15 ' .UO
19. Principal Tax Due (19)= 10.624.33
TAX CREDI7S:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAI➢
DATE NUMBER INTEREST/PEN PPID C-)
10-27-2012 CD016715 421.05 8,000. 00
05-OL-2013 CD017528 .UU 2,224.33
TOTAL TAX PAYMEN7 10,645.38
BALANCE OF TAX �UE 21 .05CR
INTEREST AND PEN. ,00
T07AL DUE 21 . 05CR �
• IF PAID AFTER DATE INDICATE�, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDTT (CR), YOU MAY BE DUE�
FOR CALCULATION OF AODITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
RESERVATION: Es[ates 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 the expiration 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 Re9ister 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 taz return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Es[ate Tax(REV-1313). Applications are available from the departmenYs web site at
www.revenue state pa us,any Register of Wills or Revenue Dis[rict Office,or from the departmenYs 24-hour forms ordering
service:1-800-362-2050;services for ta�cpayers 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 no[satisfied with the appraisement,allowance or disallowance of deductions,or assessment of taz
(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 a[www boardofaooeals state�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;
B) Having the matter determined a[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,ATTN:Pos[Assessmen[Review Unit,PO BOX 280607, Harrisburg PA,17128-1021,Phone(717)787-6505. See page 4
Instructions for Inheritance Tax Retum for a Resident Decedent(REV-1501)for an ezplanation of administratively correctable
errors.
DISCOUNT: If any tarz due is paid within three calendar months aker the decedenYs death,a five percent discount of[he tax paid is allowable.
INTEREST: Interest is charged beginning with firs[day of delinquency,or nine months and one date from date of death,to the date of
payment. Annual interest rates are available on Form REV-1611,available at www revenue sta[e 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 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
assessmen[. If payment is made after the interest calcula6on date show on the Notice,additional interesi must be calculated.