HomeMy WebLinkAbout07-12-13 RECO�QE(1 /IF�H�E�I�AlICE TAX [3�i�`J pennsylvania
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APPRAI'S �IM E WANC OR DISALLOWANCE v
BUREAU UF INDIVIDUAL TAXES � I C �_\_ DEPARTMENT OFREVENUE
INHERITANCE TAX DIVISION OF DEDUCTIONSAND" AS�2SSMENT OF TAX 'L's"�■� REV-15G7 IX AFP coaas>
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NARRSSBURG PA 17128-Ob01
CLERK p� DA7E 07-15-2013
ORPNANS� ESTA7E OF SHOPE JR ARTHUR R
CUMgER COURTDA7E OF OEATH 08-�9-2012
LAND CO., ��LE NUMBER 21 12-1016
MILLER LEANNE M COUNTY CUMBERLAND
ACN 101
135 N GEORGE ST APPEAL DATE: 09-13-2013
YORK PA 174U1-1132 (SeerenersesideunderObjections)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
L COl1RTH0USE SGUARE
CARLISLE PA 17013
CUT ALON6 7HIS LINE ____ �-► RETAIN IOWER 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 pSSESSMENT OF TAX
ES7A7E OF: SHOPE JR ARTHUR RFILE N0. :21 12-1016 ACN: 101 DATE: 07-15-2013
TAX RETURN WAS: Cj(] ACCEPTED q5 FI�ED O CHANGED
APPRAISEO YALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estato (SC1r¢tlulo A) (i) . 00 NOTE: To ensure proper
2. Stocks and Bonds CS<�edule B) �Z7 .00 �retlit tn your account.
�� SUbmlt Lhe uppOr pOftlOn
3. Closely Held Stack/Pertn¢rship Intefest (Sehetlule C) C3) of this form wit� your
4. Mortga9os/Nates Rece1va61e CSCAeaule D) (4) •00 tax payment.
5. Cas�/Bank Ouposits/MSsc. Personal Property (SCheOUlo E) (5) 1�b11,912.81
6. JoSnYlY Owned PropertY (Schatlula F) �6� •00
7. Transfers <Se�eCUle G) ��� . 00
s. iotal Assets ce) 1 ,611 .912.81
APPROVED DEDIICTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expanses (SC�etlule H) �g� 98.660.20
lU. D¢bis/Mortgaee LSabi11t3es1Lien5 (SCheOUla I) (10) 1 .482.50
I1. Tofal Deductions (11) 100,142.�0
12. Net Value ot Taz Raturn �iZ� 1,511 ,770.11
13. Cnaritable/GOVOrnmental Bequests; No�-electeA 9113 TrosYs (Scb¢dule J) �13� 10.U00. 00
14. Not Value af Estate SuC�ect to Tav �ly� J ,SO1r770. 11
NOSE: Ifi an assessment was issued prevfously, Lines 14. 15. 16, 17, 18 anAlor 19 Nill
reflect fi8ures that include the total of all returns assessed to date.
ASSESSMENT OF 7AX:
15. Amount of Line 14 at spousal rate (L5J •OU x 00 .00
16. Amount of Line 14 taxable at lin¢al rate C16) -�� x 645 = .00
17. Amouni af LSne 14 at s1b11n8 rate (37) -�0 X 12 .00
19. nm000c or �anc la caxaeie at colleceral rate cLa) L 501.770. 11 x 15 225,265.52
19. Prfncipal Tax Ou¢ (19)= Q25�265.52
TAX CREDTTS:
PqYMENS RECEIPT DISCOUNT (+) qqOUNT PAID
OATE NUMBER INTEREST/PEN PAID (-)
11-0 -201 CD016749 11 ,263.28 215,000. 00
TOTAI TAX PAYMENT 2Q6,263.28
BALANCE OF TAX DUE 997,76CR
INTEREST AND PEN. .00
TOTAL DUE 997.76CR \
\ \
* IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE \,��!._)
FOR CALCULATION OF ADDITIOHAL INTEREST. A REFUND. SEE REVERSE SIUE FOR INSTRUCTIONS. �j\v
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RESERVATION; Estates of decedents dying on or before Dec.12,1982-if any future interest in the estate is transferred in possession or
enjoyment to collaieral beneficiacies of the decedeni after the expiration of any estate for life or years;the Commonwealih
hereby ezpresslq reserves the right-to appraise and assess transfer inheiitance taxes at the lawful collateral rate on any such
future interest.
PAYMEN7: Detach the top portion of this notice arrd submit with your payment to ihe Register of Wills Indicated on the iront of Me notice.
Make check or money order paya6le to:REGISTER OF WILI,AGENT.
REFUND(CA): A refund of a tax credit not requested on the[au return may be requestetl by completing an Application for Refund of
Pennsylvania lnheritance and Estate Tae(REV-1373). Applications are available from the departmenfs web siie at
www revenue state oa u�,any Register of Wills or Revenue Disirict Office,or from the departmenYs 24-hour forms ordering
service: 1-8�0-362-2050;services for taxpayers wi[h speoial hearing andlor speaking needs:i-800-447-3020(TT only).
Please allow 4-6 weeks from the daie 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
(inciuding discount or inierest)as shown on this notice may objecl within 60 days of the date of receipt of this notice by:
A) Filing an appeal online at wwwboardofappeals state o .�us on or before the appeal date idenlitied on the front of this notice.
Or sending a written protest to:PA Department of Revenue,Board of Appeals,PO BOX 281201,Harrisburg PA 17128-7021;
B) Having the matter determined at audit of the account of the personal representative;or
C) C)Appealing to ihe Orphans'Court.
ADMINISTRATIVE Errors tliscovered on this assessment should be addressed in writing to:PA Department of Aevenue,Bureau ot Individual �
CORRECTIONS: Taxes,A1TN:Posi Assessment Review Unii,PO BOX 280607,Harrisburg PA,17128-1027,Phone(717)787-6505. See page 4
Instmctions for Inheritance Tax Retum for a Resident Decedent(REV-1507)for an explanation of administratively correctable
errors.
DISCOUNT: If any taz due is paid within three calendar months after the decetlenYs death,a five percent discount of the taz paitl is allowable.
INTEREST: Interest is charged beginning with first tlay of delinquency,or nine months and one date hom date of death,to ihe tlate ot
payment. Annual interest rates are available on Form REV-1671,available at www revenue state 2a us,or upon rquest by
calling 1-888-728-2937.
Interest is caiculated as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBEFi OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued atter ihe[ax becomes delinquent will reflect an interest calculation to 15 days beyond the tlate of the
assessment. If payment is made aRer the interest calculation date show on the Notice,additional interest must be cafculated.