HomeMy WebLinkAbout07-01-13 NOTICE OF INHERTTANCE TAX � pennsylvania
auaEau oF INDIViDUAL 7axES APPRAISEMEHT, ALLDVtANCE OR DISALLOWANGE
OF HEDUCTIONS AND ASSESSMENT OF TAX D£PARTMENTOFflEVENUE
INXERZTAMCE TAS( OIYISION REV•1549 EX AFP (p3-13)
PO BOX 280601 .�^ �
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FII.E NUMBER 21 12-D139
���-�'� �'� COUNTV CUMBERLANO
WTLLIAM R SWINEH��"���.�flc�.' ���i��"( ACN 101
# 246 CUMBERIAN��.D CO., PA APPEAL DATE: p8-23-2013
240 MARKET S7 (SeereversesPdeunderQbjecNnns)
SUN&URY PA 1?801-34�5 A�aupt Ra�ittedC---�+��
NAKE CNECK PAYA&LE AND REMIT PAYMENT T0:
REGISTER OF WILtS
1 COURTHOUSE S4UARE
CARLISLE PA 17413 �
CUT ALOH6 TNIS �2NE __ -�► R�TAIN LOWER PORTSON FQR YDUR RECORDS �
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REY-1547 E7( AFF CO2-13) NQTIGE�OP INNERITANCE TAX APPRAISEMENL ALLOWANCE OR
DISALLO ANCE qF DEDUCTIONS AND ASSESSMENT OF TAX
ESTA7E OF: LEVAN JAN� LFI�E N0. :21 12-0139 ACNs 101 DA7£: 66-24-2013
TAX RETURhh WAS: CJO AGCEpTED AS FILED C ) GHANGED
APPRAISED YALUE 4F RETURN 9ASES� ON: ORIGINAL RETURN
i. Reai �scste cscneauia n� �1� 42,50U.00 NprE: ra ansure orover
2. Stocks an0 Bo�ds CSChedulc B) �Z� .00 erodit to your account.
.00 submit th¢ uppe� portion
3. Closely Held Stock/Partnership� Interost CSehetlula C) t3) o} this form with your
4. Mortgapes/NOYOS Reeeivable tSahadule D3 C4) ��0 tax paYmsnt.
5. CashlHank DepositsfNisc. Persqnal Proparty CSCfiedole E) t5) 12�253.55
b. Joi�tly Ownsd Prope�tY {SChedUle F) C6J '�a
?. Transters tSCheGUle 6) �7� .00
8. Total Assets �e) 54 7. �3.,,�,
APPROYE4 DEDUCTIONS AND EXEMP7!IONS:
4. Funeral Expenses/Adm. Costs/Mis<. Expenses (SChadula HS Cg7 14.939.01
10. Debts/MOrYgBge LSabllities/lions (Schetlula I) C10) 105.037.83
1i. rotal D•uucti�ns � �xl� 114,47b.84
12. Net Value of Tax Rekurn �TZ} 65,223.29-
13. Cflar3Ta43e/GOVernmantal Baquaists; Ncn-alactetl 4113 Trusts tSehsduia J7 t13} -0�
14. Nat Vilue ot Estate Subiett Yo TaX ti4) 65.223.29-
NqTE: If an assesseeM was iissuad prev#ously, L1nss 14, 15, 76, 17, 18 andlor 19 w311
retlect fipuras that ,8nclude tha Yatal of sli raturns assessed ta date.
ASSESSMENT OF TAX:
15. Amour�t ot ling 14 at flpousal�rate (15) .d0 7� 06 .DO
16. Amoun! of LSne 14 taXable at lineal rata Q6) -�� X 045 = .U�
17. Amount of Line 14 at s361ine.rate ;i�) -06 X 12 .00
16. Amaunc pf Line 14 taxable at collateral rota {187 .00 X 15 .00
19. Principai Tax Due � �19�` .00
7AX cREDITS:
PAYMENT REGETPT OISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-7
TOTAL TAX pAYMENT ,00
BAUNCE OF TAX DUE .p0
2NTEREST AND PEN. .OD
TOTAL DUE .q0
+ IF PAI4 AFTER DATE INDICA7ED, SEE REVEkSE IF 70TAL DUE IS REFLELTED AS A CREDTT (CR), VOU MAY BE OUE . jy
FOR CA4CULpTION OF ADDITTONAL INTER£ST. A REFUND. SEE REYERSE SI¢H FOR IXSTRUCTI�NS. `�,
FiESERVATION: Estates of decede�ts dyinq on or before Dec.12,1962-if any fNUre iMerest in tlw estste is transferced In possession ar
errjoymeM M�Ilateral beneficlaries of the decedent affer the exqrafian oi.any estate for IUe ar yearo;Uw Comnqrnyealth
here6y exprassty reaerves tlre rigM ro appraise�a�ix!assess fiansfu inherltar�ce t�es at the Iaertul coltateral rate on arry such
future interest.
PAYMENT. �etach the top portion of tlris natice and submit with your payment�the Re�ster of Wil�Ir�icated pn the frorit ot the rrotice.
Make chec;k or money pfder payatiie to:REGISTER Of WILL,AGENT.
REFUND(CF): A retund W a tax credit not requested o�tY+e tau return may 6e requested by Cpmpletinp an Applicqtipn�r Refund of
Fe�r�syhhNania tnherffance and Estate Tax(REV•1313}. AppNca�ns are ava718ki1B from the�partmeM's web siEe at
,anY Aepister ofi�lla os RevenUB Dk91�iGt OtMCe,cr harF 1hB depertmee�t's�2d-F�our forms ordering
sarvice:1-�362-2QSp;services for tazpaYers with special hearirip ar�Yar spaaWng needs:i•800-447�024{T7 ony).
Please aibw d-&weekE from the date a refund was grerrted to amve.
OBJECT{ONS: Any party tn iMarest npt satisfied with Uie appraisement,allowa�ce w disallowar�ce oi deducfions,or assessment of tax
{ir�cl�ng discount or iMerest}as shoNm on ttriss notice may ab�ea vridiin&CY days of the dale af receipt of this ra6ce by:
A} Ffinp a�appeal on6ne at � on or before th�p a�eal date ic�n§Ned on lhe front of this notice.
dr ssr�ding a wrtiten praiast to:PA OepaNneM of Flevarwe,Bpard ot Appeels,PO BOX 28t20t,Harrisburg PA 1�t 28-1 p21;
B) Meving the matter determined at audit of tMe account of 1he pe�nat represer�tative;or
C) C}Appealing ta She tNphans'Court.
ADMiNiSTRR7IVE Errors discovered on this assessmem strouid be addressed in writinp to:PA�Departmant of Revenue,Bureau of Individual �
OORFtEGTiQNS: Taxes,ATTN:P�f Risessment Review Ur�t,PO BOX 280601,Hamaiwrg PA,t71�-t02t,Ptrone(Tf Tj787-6506. See page 4
instructions for InheMance Tax Retum for a Resident Decedent(REV-1501)}pr an explanatioh ot administratively correctable
erzots.
DiS00UNT: If any taz due is paid�within three calendar monMs sker Me tlecederrt's death,a five percerrt discount of the t�paid is allowable. �
INTEREST: Interest is charged baginning with first day ot delinquency,or nine rrwnths and one date from date of cbath,tp ihe c�te of
paymant. Annoai ir�terest rates are availabie on Form REV-i611,availaWe at y�pe(yN,[B:yenue stmte,paus,or upon rquest by �
calling 7-888-728-2937. �
Interest is caicuiated as fo!lpws:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS OELINQUENT X DAILY IN7EREST FACTOR
Any No6ce issued after[he tax becomes delinquent will reflect an irderest calculation ta 75 days beyond ttie date of the
a*,sessmeM. tf payment is made after the iMerast cakuiation date show on the Notice,adcF6onai interast must be calculated. �