HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE TAX ,-��. pennsylvania
BUREAU �F INDIVIDUAL TAXES APPRAISEMENT. AI.LUWANCE OR DISALLOWANCE . DEPARTMENT�FREVENUE
INHERiTANCE TAX �IVISION QF DEDUCTIONS AND ASSESSMENT OF TAX -- REV-1547 IX AFP (03-13)
PO BO% 280601
HARRISBURG PA 1T12H-Ob01
REGORDED OFF1C� OF nare 07-15-2013
RE�vIS'R�EEi OF Ii�`If_�_$ ESTATE OF BRADSHAW KAREN A
p�}'� r� DATE OF DEATH 09-17-2012
tGi3 JUL 12 III 2 L� FILE NUMBER 21 12-1050
COUNTY CUMBERLAND
WEINDORF K�B�E�I�VQ�: ACN 101
11 ALMA LN �A G r p7' � APPEAL DATE: 09-13-2013
EAST NORTHPORQR�'N'P�Y173QU3708 (SeereversesideunderObjections)
CUMBERLAtdL1 CO., PA qmount eemitted
MAKE CHECK PAYABLE AND REMIT PAYMEN7 T0:
REGISTER �F 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 (02-13J NOTICE OF INHERITANCE TAX APPRAISEMEN7, ALLOWANCE OR
DISAILUWANCE OF DEDUCTIONS AND ASSESSMEN7 OF TAX
ESTATE OF: BRADSHAW KAREN AFILE N0. :21 12-1050 ACN: 1D1 DATE: 07-15-2013
TAX RETURN WAS: (X] ACCEPTED AS FILED ( J CNANGED
APPRAISED YALUE OF RETURN BASED DN: ORIGINAL RETURN
1. Real EstaYe (5<�etlule A) �17 - .00 NOTE: To ensure praper
2. Stoeks and Bontls (SCheOUle B) �Z� .UO cretlit ko your account,
.00 submit the upper portion
3. Closely Held Stock/Partnership Interest (Schetlule C] (3) of this form with your
4. Mort9ages/NOtes Receivable (S<heAule D) (4J •00 tax payment.
5. Cash/Bank ➢eposiFs/Misc. Personal Property (S<hetlule E) (5) . 00
6. Jointly Ownetl P�operty (Sthetlule F) �6� 208,414.00
T. 7ransfers t5chedule G) ��� 128,222. 00
e. 7ata1 Assets �g7 336.636.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral EXpenses/Atlm. Costs/Misc. Expenses (SCheAUle H) �q� 12,399.00
10. DebtsfMOrt9age Liabilities/Liens (SChedule I) �1p7 . 00
I1. Total Deductions �11� 12.399.00
12. N¢t Value of Tax Return �lp� 324.237. 00
13. Charitable/GOVernmental Bequ¢sts; Non-elecYetl 9113 Trusts (Schedule J] C13� 00
14. Net Value of Estate Subject to Tax �Iy� _ 324.237.00
NOTE: If an assessment r+as issuetl previously, Lines 1G� 15, 16, 17, 18 and/or 19 will
reflect figures that include the total af all reYurns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 ai spou5al rate (15) 324.237.00 X 00 - .00
16. Amount of Line 14 taxable at lineal rate C16) -�� X 045 = . 00 ��
17. Amouni of Line 14 at sibling rate (17) - �0 X 12 ' .00
18. Amount of Line 14 taxable at collateral rate (18) . 00 X 15 = . 00
19. Princfpal Tax Due (19)= ,�p �I
TAX CREDITS: .
PAYMENT RECEIPT DISCOUNT (+) pMOUNT PAID
➢ATE NUNBER INTEREST/PEN PAID (-)
TOTAL TAX PAYMENT . 00
BALANCE DF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00 \
�\
. IF PAID AFTER OATE INDICA7E0, SEE REVERSE IF T�TAL DUE IS REFLECTED AS A CREDlT UR), YOU MAY BE DUE\����
FOR CALCIILATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIOE FOR INSTRUCTIONS, l�\
RESERVATION; Estates of decedents dying on or before Dec.12,1982-if any future interest in the estate is transferred in possession or
enjoymeni to collateral beneficiaries of the tlecedent atter the exptration of any estate for life or years;the Commonwealth
hereby expressly reserves the right to appraise and assess hansfer inheritance tazes at the lawful collateral rate on any such
future interest.
PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills Indicated on the front of the notice.
Make check or money order payable to:REGISTER OF W ILL,AGENT.
RE�UND(CR): A retund of a taz credit not requested on the tax reNm may be requested by completing an Applir,ation for Refuntl of
Pannsylvania lnheritance and Eshate Tax(REV-1313). Applications are available from the departmenYs web site at
www.rnv��g�tat�pa.�,any Register ot Wills or Revenue District Office,or from the tlepartmenYS 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 refuntl was granted to arrive.
O&IECTIONS: Any party in interest not satisfied with the appraisemen[,allowance or disallowance of dedudions,or assessment of tatt
(including tliscount 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 boartlofaooeals state oa u�on or before the appeal date identified on the front oi this no6ce.
Or sending a written protest to:PA Department of Revenue,Board of Appeais,PO BOX 281207, Harrisburg PA 77128-1021;
B) Having the matter determined at audi[of the account oi ihe personal representative;or
C) C)Appealing to the Orphans'Court.
ADMINtSTRATIVE Errors discovered on this assessment should be addressed in writing to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: T�es,ATTN;Post Assessment Review Unit, PO BOX 280601,Harrisburg PA,17128-1021,Phone(717p87-6505. See page 4
Instructions for Inheriiance Tac Return for a Resident Decedent(REV-1501)for an ezplanation of administratively correctable
errors.
DISCOUNT: If any taz tlue is paid within three calentlar months aNer the decedenYs death,a five percent discount of the tax paid is allowable.
INTEREST: I�terest is charged beginning with first tlay of delinquency,or nine months and one date from date of death,to[he date of
payment. Annual in[erest rates are available on Form REV-167 7,available at www revenue state oa us,or upon rquest by
calling 1-888-728-2937.
Interest is ca�ulated as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUEN�X DAILY INTEREST FACTOR
Any Notice issued atter the taz becomes delinquent will retlect an interest calcuVation to 15 tlays beyontl the tlate of the
assessment. If payment is made after the interest calculation date show on the Notice,additional interest must be calculated.