HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE TAX � pennsylvania �
APPRAISEMENT, ALLOWANCE OR OISALLOWANCE DEPARTMENTOFREVENUE
BUREAU oF INUIVIDUAL inxES OF DEDUCTIDNS AND ASSESSMENT OF TAX
INHERITANLE TAX DIVISION R E C 0 R D E p ��'���� ��� R�-154� a AFP (03-13)
PO BOX 280601
HARRISBURG PA 3'l128-0601 �E��S i�fz OF :'
dli_1_S
DATE 07-15-2013
IGt3 JUL IZ P� 2 'Z ESTATE OF WOODS CLARA L
O DATE OF DEATH OS-15-2012
CLEkIt QF FILE NUMBER 21 12-1008
FALLER JR ce�NA(�� CQURT ACNNTY lO1BERLAND
10 E HIGH ST CUMBERLAND CO., P/a APPEAL DATE: 09-13-2013
CARLISLE PA 17013-3015 (SeereversesideunderObjections)
Amount Remitted
MAKE CHECK PAYABLE AN� REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SqUARE
CARLISLE PA 17013
CUT ALONG THIS LINE ____ �► RETAIN LOWER PORTION FOR YOUR RECORDS �
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REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR
�ISALLOWANCE OF UEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: WOODS CLARA LFILE N0. :21 12-1008 ACN: 101 DATE: 07-15-2013
TAX RETURN WAS: ( JO ALCEPTED AS FILEO O CHANGED
APPRAISED VALUE OF RETURN BASEO ON: ORIGINAL RETURN
1. Real Estate (Schedule Al (ll •�� NOTE: To ensure proper
2. Skoeks and Bonds (Schedule B) �Z� .00 credit to your ac<ount,
. 00 submit the uOPe� portion
3. Closely Heltl Stack/Parknership Interest CSChetlul¢ C) (3) of this form with your
4. Mortgages/Notes Receivable (SChetlule D) (47 •�� tax payment.
5. Cash/Bank DeposSts/Mise. Personal Properky (SChedule E) (5) 15�660.71
6. JoinYly Owned ProPerty (Schedule F) Cb) •��
7. Transfers (SChedule GJ ��� 1.936.46
e. Tatal Asseis cs) 17.597. 17
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Losts/Misc. Expenses (Schedule H) �q7 8.814.00
10. Oebts/Mortgage Liabilities/Liens (SC�etlule I) (10) . 00
11. Total Deduetions (11) 8,814. 00
12. Net Value of Tax Return �lZ� 8,783. 17
13. Cha�itable/Governmenkal Bequests; Non-elecietl 9113 Trusts (SCh¢dule J) �y37 . 00
14. Net Value of Estate SubjecY to Tax �ly� 8�783. 17
NOTE: If an assessment was issued previously. Lines 14, 15, 16, 17. 18 and/or 19 will
refleet fi9ures Yhat include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. AmounY of Line 14 at spousal rate (15) • 00 X 00 = . 00
16. Amount of Line 14 kaxable at lineal rate C16) R-�R;� » x 045 = 395.24
ll. Amount of Line 14 at sibling rate (17) -�0 X 12 = . 00
18. AmounY of Line 14 kaxabl¢ at collateral rak¢ (18) .00 X 15 = . 00
19. Principal Tax Due �19�= 395.24
TAX CREOITS:
PAYMENT RECEIPT DISCOUNT (+J pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
05-13-2013 CD017592 .00 395.24
TOTAL TAX PAYMENT 395.24
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
» IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLELTED AS A CREDIT (GR), YOU MAY BE OUE
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SI�E FOR INSTRULTIONS.
RESERVATION: Estates of decedents dying on or before Dec. 12, 1982-if any future in[erest 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 iransfer 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[o the Register 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 tax return may be requested by completing an Application for Refund oi
Pennsylvania lnheritance and Estate Tax(REV-1313). Applications are available from the departmenYs web site at
www.revenue state�a us,any Register of Wills or Revenue District Office,or from the departmenYs 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 date 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 interes[)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 boardofappeals sta(�g��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 77128-7021;
B) Having the matter determined at audi[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 wrifing to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: T�es,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 three calendar months after the deceden['s death,a five percent discount of the tax paid is allowable.
INTEREST: Interest is charged beginning with first day ot 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 r v n cfate oa u ,or upon rquest by
calling 1-888-728-2937.
Interes[is calculated as tollows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any No[ice issued after the ta�c becomes delinquent will reflect an interest calculation to 15 days beyond the date of the
assessment. If payment is made aNer the interest calculation date show on the Notice,additional interest must be calculated.