HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE TAX �` pennsylvania
sursEqu oc iNnivInual inxES APOFADEDUCTIUNSLANDAASSESSMENTAOFOTAXCE ���1
DEPqRTMENT OF pEVENUE
INHERITANGE TAX DIYISION
PO BOX 280601 REV-1547 IX AFP [03-13)
HARRISBURG PA 17728-0601
RECORDED OFFICE OF narE o�-oe-zoia
REGIS �E{'� OF d�fI�,LS ESTATE OF HERR RONALD L
1013 JUL 12 Pf� 2 23 FILE NUMBERTH 28 12-0984
ADAM R DELUCA ESq COUNTY CUMBERLAND
CL[RK OF� acH ioi
61 W LOUTHER ST H� �q /�n'I APPEAL DATE: 09-06-2013
CARLISLE CU,�PjrQ�3'-�ggyR7 (Seereners¢side«nderObjec(ionsJ
t�tltRLAND CO., PA
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE S4UARE
CARLISLE PA 17013
CUT ALON6 THIS LINE ____ �► RE7AIN LOWER PORTION FOR YOUR 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
ESTATE OF: HERR RONALD LFILE N0. :21 12-0984 ACN: 101 DA7E: 07-08-2013
TA% RETURN NAS: ( X) ACCEPTED AS FILED O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real EstaF¢ (ScAeOule A> �1� 35.0�0. 00 NOTE: To ensure Oroper
2. Stocks an0 BonAS (Schedule B> �Z� .0� credit to yaur account,
3. Closely Hela Stock/Partnershlp Int¢resf (Schetlulo C) �3� . OQ submit the upper port3on
Of LA15 torm wSt� y0��
4. Martgagas/Hotes Receiva6le (Schedule D) ��� .00 tax payment.
5. CaSh/Bank Deposils/Mfsc. Personal Property CSCheAUle E) (5) 17,943.7$
6. Jo3ntly Owned P�operty (SC�odule F) �6� .00
7. Transfers (SCheOule G) �T� .UO
e. Total Ass¢ts
ca� �2.943.78
APPROVED DEDUCTIOHS AND EXEMPTIONS:
9. Funeral Expenses/AEm. Costs/Misc. Expenses (Sthedule H) �g� 3.735.90
10. Debis/MOrt9a8e LSa0111tIes/�Sens (SCheEule I) �ip� ] 0.979.00
I1. Total DeaucYions �117 14,714. 90
12, Net Value of Tax Return �lZ� 38.228.8$
13. C�arita6le/Govornmental 8epuests; Non-eleeta0 9113 TrusFS (Seh¢dulo J) �1;� .00
14. Net Value of Estafe SuCject to Tax C14� 38,228.8$
NOTE: If an assessment was issued vreviously, Llnes 14. 15, 16. 17, 18 and/or 19 wfll
reflect figures that i�elude the Yotal of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rate (15) •00 X 00 ' .00
16. AmounS of Lfne 14 taXa6lo ai lSneal rate (16) �n X 045 � . OQ
17. Amount of �LOe 14 at sSblSng rate (17) .�0 X 12 . 00
18. AmounY of LSne 14 ta%aCle af collateral rate (18) 38�228.88 X 15 5.734.33
i9. Princioal iax nuo �19�° 5.734.33
TAX CREDI7S:
PAYMENT RELEIPT DISCOUNT (+)
OATE NUMBER INTEREST/PEN PAID (-) AMaUNT PAID
OS-02-2013 CD017539 .00 5,734.33
TOTAL TAX PAYMENT 5,734.33
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
70TAL DUE .00
* IF PAID AfTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFIECTED AS A CREDIT (LR), VOU MAY BE DUE �(��
FOR CALCULATION OF ADOTTIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. `\�ti
V l
RESERVATION: enjoymenft�to co�llatesal b1e9ef c ar esfof t e de edent afterfthe expvation orf any estate forlife toryearsetFhe Common�weal[h
hereby expressly reserves the right to appraise and assess transfer inheritance tazes at the lawful collateral rate on any such
future interest.
PAYMENT: Make check or mon�ey orde Spayable t tl REGISTER OF W ILL AGENT e Register of Wills Indicaied on the front of the notice.
REFUND(CR): Pennsyl�van ath er talnce and Estate Taxt(REV-131u3). Appc at oQ seare abailab ePl otm9he d palrtmenYs web sUte atf
www rev nu . �Le.p�uu�,any Register of Wills or Revenue District Office,or from the departmenYs 24-hour forms ordering
PI a1se allow 4 66weeks�from the date a refund was grantedlto arrive and/or speaking needs: 1-800-4473020(TT only).
OBJECTIONS: Any party in interest not 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 at www boardofaooeals state.oa�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 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: Instruct o s o Pnhentance Taz Return for�a Re deM Decedent(RErV-�1501)or an�e8planati n of ad(min st ati ely corsr ctablee 4
errors.
DISCOUNT: If any tan due is paid within three calendar months after the decedenPs death,a five percent discount of the tax paid is allowable.
INTEREST: Payment Annr9al�inte9est rat slahel avai able onllForm REV-1611e available ad o�det efnue state oa�usator 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 tax becomes delinquent will reflect an interest calculation to 75 days beyond the date of the
assessment. If payment is made after the interest calculation date show on the Notice,addi[ional interest must be calculaied.