HomeMy WebLinkAbout07-12-13 N07ICE OF INHERITANCE TAX � pennsylvania
BUREAU oF INDIVIDUAL inXes APPRAISEMEN7. ALLOWANCE OR DISALLOWANCE i
OF DEDUCTIONS AND ASSESSMENT OF TAX ���1 OEPARTMENTOFREVENUE
INHERITANLE TAX OIVISION REV-1547 IX AFP (03-13)
Po BOX 280601 HECORDED OFfICE OF
HARRISBUR6 PA 17128-U601
RE6lSTER OF 4'JlLLS o^rE o7-ue-zuia
ESTA7E OF HURLEY JOHN R
r�i3 JUf. 12 I II � 2� FILE NUMBERTH 21 12-1064
MICHAEL L BANGS ��-ERK OF COUNTY CUMBERLAND
ORPHANS' COURT A�" lol
429 S 18TH ST APPEAL OATE: 09-06-2013
CAMP HILL ��L���iQatQ�Q§9�� pA (SeereversesideunderObjectionsf
Amount Remitted
MAKE CHECK PAYABIE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE ____ �--► RE7AIN LOWER PORTION FOR YOUR RECORDS !-�
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REV-1547 EX AFP (02-13) N07ICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF 7AX
ESTA7E OF: HURLEY JOHN RFILE N0. :21 12-1064 ACN: 101 DATE: 07-OS-2013
TAX RETURN W11S: ( X) ACCEPTED AS FILED O CHANGED
APPRAISEO VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Roal Estate (SCheEUle A) (1) • �� NOTE: To onsure propar
2. Stocks antl Bonds (Sc�odule B) �Z� .�0 <r¢diY to your account,
. �� SUbmSt Yh0 UPPef PortlOn
3. Closely He1E Sto<k/Partnarship Int¢rest (SChetlule C) (3) of this form with vour
4. Mortgages/NOt¢s Recelvable (Sc�odule Dl (4) •�� Sax payment.
5. Cash/Bank Depasits/Misc. Personal ProPerFY (Sehetlule E) (5) 66,974.25
6. Jolntly Ownetl Proparty (SehoEule F) �6� .00
7. Transfers t5chadulo G7 [7) '��
e. iotal assets ce7 66�974.25
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral ExOensas/Atlm. Costs/MSSC. Expenses (SChetlule N7 �g� 7.804.40
10. DeCis/Moriga9e L1aEf11tSes/Liens CSChedule I) (10) 3.917.36
11. Total Deductions �il) 11 .721 .76
iz. Nec vaiue ot Tax rseturn �lZ� 55,252.49 �
13. Charltable/GOVernmenial Bequesis: Non-elected 9113 Trusts (Sc�edule J) �13� .00
14. NoI Value af Estate Sub�ect Fo Taz �y�� 55.252.49
N07E: If an assessment was issued Previously. Lines 14, 15. 16, 17. 18 and/or 19 will
refleet fiBUres that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 aF spousal rate (15) •00 X 00 .00
16. AmounY ot Linn 14 taxabla at linaal rate (16) -�� X 045 = . 00
17. Amount of Line 14 at sSbling rate C17) -�� X 12 = .00
18. Amount of Line 14 taxable at collateral rate (18> 55.252.49 X 15 8�287.87
19. PrfnclDal Tax Due (19)= $�Zg7,g7
7AX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUNBER INTEREST/PEH 7AID C-)
12-06-2012 CD016892 289.47 5,500. 00
U4-29-2013 CD017534 .UO 2,498.40
TOTAL TAX PAYMENT g,Zg7,g7
BALANCE OF TAX DUE .00
IN7EREST AND PEN. .00
T07AL DUE .00
+ IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAV BE DUE (L�
FOR CALCULATION Of AODITIONAL INTEREST. A REFUND. SEE REVERSE SIOE FOR INSTRUCTI�NS. F'�j
�Y
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 collateral beneficiaries of the decedent after the expiration of any esta[e for life or years;the Commonwealth
hereby ezpressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such
future interest.
PAYMENT: Detach the top portion of this notice and submit with your paymen[to the Regisier 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 taz credit not requested on the tax return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Tax(REV-1313). Applications are available fmm[he depar[menPs web site at
www revenue state oa�,any Register of Wills or Revenue District Office,or fmm the departmenYs 24-hour forms ordering
service:1-800362-2050;services for tazpayers wi[h special hearing and/or speaking needs: 1-500-447-3020(TT only).
Please allow 4-6 weeks from the date a refund was granted to arrive.
OBJECTIONS: Any party in interest not satisfied with[he appraisement,allowance or disallowance of deductions,or assessment of tau
(including discount or interest)as shown on this notice may objecl within 60 days of the date of receipt of this noiice by:
A) Filing an appeal online at www boardofappeals state pa u�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 17128-1027;
B) Having the marier determined at audit of the account of the personal represen[ative;or
C) C)Appealing to the Orphans'Court.
ADMINISTRATIVE Errors discovered on this assessment should be addressed in writing to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Tazes,ATTN:Post Assessmen[Review Unit,PO BOX 280607,Harrisburg PA, 17728-1021, Phone(717)787-6505. See page 4
Instructions for Inheri[ance 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 atter the decedenYs death,a five percent discount of the[az paid is allowable.
INTEREST: Interest is charged beginning with frst day ot delinquency,or nine months and one date from date of death,to the date of
payment. Annual interes[rates are available on Form REV-7611,available at www revenue state oa us,or upon rquest by
calling 1-888-728-2937.
Interest is calculated as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued after the tax becomes delinquent will reflect an interest calculation to 75 days beyond the date of the
assessment. If payment is made after the interest calcula6on date show on the Notice,additional interest must be calculated.