HomeMy WebLinkAbout07-01-13 NOTICE 8F INNERITANCE TAX '� pennsylvania
BUREAU oF INUIVIDIIAL iaxes APPRAISEMEN7r ALLOWANC£ OR DSSALLOWANCE fi1 DEPARTMENTOPREVENUE
txx�ttzrance rnx azvzstox OF DEDUCTIpNS� �AND ASSESSNENT OF TAX REY-1547 IX AFP caa-ia�
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NARRISBURG PA 3?328-0697 ��;�`:�;�ti����' �!;�� ��
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t4�i�i,�iti �� i.��.'i E1�V }���:��'.�.�i DATE Ob-24-2413
�y ESTATE 4F KUNKIE PAUL W
c��:i,� w3�.1i. 1 �� i J3 DATE QF 4EATH �7-24-2�12
PIIE NUNBER 21 12-0848
� �!' f�' COUNTY CUMBERLAND
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HUBERT X GILROY •,S a ^� �� ACN 101
MAR7SON LAW OFFICEG�' a��`"�` �"��'E'� E APPEAL DATE: 08-23-2013
lo E HIGH sr �+������-�'tiY�i �:':3., �'ti (SeereversesideunderObjections)
CARLISLE PA 1?013-3043 A�ou�t Resitted� �
MAKE CHEGK PAYABIE AN4 REMIT PAYMENT T0:
REGISTER Of WILLS
1 COURTHOUSE SQUARE
CARLiSIE PA 17013
CUT ALBNG TNIS IINE ___ �-:F , R�fTAIN LOWER PORTIDN FpS YQUR RECORDS t-�
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REV-3547 EX AFP f42-13) HOTICE ;OF IMHERITANCE TAX APPRAISEkENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX '
ESTATE QF: KUNKLE PAU4 WFILE N0. :21 12-0848 ACNs 101 DATE: 06-24-2013
TAX RETURN WAS: CJ(? ACCEP7ED AS FILED C ) CHANGEp
APPRAISEU YAIUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate [SChatlule A? �1� 152r000 A 0 NOTE; To ensure proper
2. Stocks and Bontls CSchedule B) (Z�
152�402.71 cradit to your account,
.90 SUblllit thp uppel' pD1'tion
3. Closely Held Stock/Parknership� Lnterest CSChedule C) {3) of this fprm with your
4. Mort9�aes/NOt¢s Rec�ivabla t5chetlule ID t43 •�� tax paymant.
5. CashlBank Deoosits/Nisc. Peraanal Property (SCheduie E) (5} 40f1.�43.94
6. JoSntly Ownad PropeMy (SChstlUle F7 �5� 7,884.48
7. Tra�s4ars tSchadule 6} �77 188.683.2�
8. Tatal Assets Sa) 901.214.40
APPR4YED DEDUCTIOHS AXD EXEMPIIIONS:
4. Punerai ExpenseslAdm. Casts/Mdsc. Expensas CSChedulo H) (9) �8.548.47
19. Debts/MOrYgage LSabilit3es/Lfiens CSChedule I) (LO) 50.�12.57
ii. Totzz naauctions �ly� 124,261.04
12. Net Yalue of Tax Return �lZ} 771,453.3b
13. ChaHtable/Gavernmental Eo4uasts; Non-elected 9k13 Trusts fSchedule J} C131 .00
14. NeS Value of Estata Subisct ta Tax C14� 771,953.36
NqTE: If an axsess�ant was lssued previausiy. Lines 14, I5, 16. 17, 18 andlar 14 xill
refieet fipuras that inelude the total of all raturns assessad tp date.
1tSSESSMENT dF TAX: �
15. Amount ot line 14 at soausal'.rate (15) •00 X 00 .00
Sfi. Amount at line 1G taxable at'� linaal raka C16) -�� X 045 = .�0
17. Amount of lina 14 at sibling� rate c17), 7g7•692-81 x 12 34.523.14
18. Amount af lina 14 taxable at cqllatarol rate f38} 4$4,2�6.55 X 15 72:b39.�08
19. Pr1nCiRa1 Tax Due �1970 1Q7,162.22
TAX CREDITS:
PAYM£NT RECE PT DL5COUNT (+) AM4UNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
0-2 -2 I2 D 1 686 3,584.21 70: 0 .00
64-26-2p13 CD017504 .UO 33,478. 12
' TOTAL TAX PAYMENT 1�7,ib2.33
BAIANCE OF TAX DUE .11CR
- INTEREST AND PEN. .0�
T6TAL i}UE .i1CR
� IP PAZf! AFTEN DATE INDIGA7ED. SEH REVERSE IF TqTAL DUE IS REFLECTED A5 A LREDIT CCR7, YOU MAY BE AUE `/��'
FOR CALCULATION OF ADDITIONAL INYEREST. A REFUND. SEE REVERSE SIDE F6R TNSTRUCTZONS. ,`,
\1 rc
RESERVATION: Estates of der»dents dyirq on or 4eftsra Dec. 12,7982-if any fi,�ra iMerest in the esteU is transferred inposseasion or
enjoymer�f to ca0ateral barreficiaries M the Ciecedent aRer the exptraNtm of sny eetata for INe or years;the Commanweatth
hereby expressty reserves the rigM to appraise and assess irensfer inheritance ta�ces at�the iawtul collateral rate on any such
futUrsinterCS4
PAYMENT: Defach the top pprtion ot t4us notice and submit with your paymeM to the Register oT WGIS Ir�Cated on the!roM o!the notice.
Make check or money order payadle M:REGISTER OF WILL,AGEN7.
REFUMD(CR}: A refuM of a taz aedit rqt requested on the ta�c reium ma�+be requested by e4rnpletinq an ApplicWion�.Wr Returni of
Ps�nsylvania lnhedWnce and Estate Tax(REV-t 3i3). AppNca�trr�are awi�t9 irom iha deparfinenYs web site at
�arrY Fieplater�of Witls or Eievernae�OHlOe,or frWMlhe �� � 34fiourformm�ordering
service:1-806�362-2050;services for taac�Yers w#t�specis�he�ari�0:arx#nr speakinQ n9eds:i-800-447-3020 f�onN}.
Piease albw 4•6 weeks from the date a retund was gramed to aMve.
O&lEGTIONS: Any parry in in�rest rrot satisfi�f with the ay�raisemeM,aibwance or disaliowance aF deductiun5,pr gssessment of tac
(fncluc�np discpuM or interestS as strown an tMS rw�may object v�tdsin 66 days of tha date of receipt of this rw6ce bY:
A) Filinp an appeal online at � on or bakxe the appea!dn�identified an ihe fiom of ih'rs notica.
Or serWirp a w�itten proiest io:PA DepaAment of Aevenue,8oerd of Appe�is.PO BOX 287201,Narrlaburg PA 17128•1021;
B} Hawrq#re matter determine0 ak aut�t of the accouM of�ther persorrai repYeseMadve;or
C} G}AppeaBrq t0 ttie Orphans'Court. .
ApMINISTRATNE Errors discovered on N�is assessmenY should be addressed in wdting W:PA Department of Revenue,9ureau of tt�dividusi �
C4RRECTIONS: T�es,A1l`N:PostAsaessmantReview Unft,PO BQX 280501,HarrisEUrQ PA,11129-1021,Phone{717}787-8505. See page 4
instructio�+s tar inherrtance Tax Retum for a Rasiderrt Dbcedent(REV-1501)for an ercplanationot adrninisfratively�rcedable
ertors.
DISCOUNT: It any tax due is paid wifktin three cafenda�months after ttie decetlenYS tleath,a five percerrt disca�rn af ttie t�paid is aibwabie. �
iNTEREST: interest is charged beginNng with Nrst day of delinquency,or ni�e months arW one dats trom daze ot death,to the date o# .
payment. AnnuBl intBreBi retes are avaiisbie on Form REV-7871,availaWe at� � ,or upon rquest by
cailirtg t-886-728-2937. �
Interest is ca�ulated as folbws: �
lF3TERE3T a BALANCE OP TAX UNPA16 X NtJMBER OF DAYS DELINQUENT X DAILY INTEREST FAGTQFi �
Any Not�e issued after the taz beasmes detir�errt wili refiect an irrterest calatlation to 15 rfays beyond the date oi the �
assessmer�t. If payment is made after tt�e intersst cak;uletlon data show on tAe Natice,adcYtionai'rMeres[mus#be caicuiated. -