HomeMy WebLinkAbout07-12-13 RECO��E�OF 4F�f1ER1TANCE rax � Pennsylvania
BUREAU OF INDIVIDUAL TAXES APP�T�$��IR'('�1L ",qW/�11�E OR DISALLOWANCE DEPARTMENTOFREYENUE
INHERITANCE TAX OIVISION
OF DEDUCTIOIiS ��FI�S A�SESSMENT OF TAX REV-i5a� oc aFV coa-i3>
HARRISeURG6PA 1]12H-0601 !��i3 JUI. 12 1 { i � ��
CLERK OF DA7E 07-O8-2U13
ES7ATE OF NORRIS MICHAEL C
ORPHANS� CO��RT DATE OF DEATH 08-15-2012
CUMBERLdND CO., Ps�ILE NUMBER 21 12-1128
COUNTY CUMBERLAND
JOHN W FREY
ACN 101
119 E BALTIMORE ST APPEAL DATE: 09-06-2013
GREENCASTLE PA 17225-1215 (SeereversesideunderObjections)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SpUARE
CARLISLE PA 17013
CU7 ALONG THIS LINE � RETAIN LOWER POR7ION FOR YOUR RECORDS (-�
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REV-1547 EX AFP (02-137 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: NORRIS MICHAEL CFILE N0. :21 12-1128 ACN: 101 DATE: 07-08-2013
TAX RETURN WAS: C X) ACCEPTED AS FILE� C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate CSchedule A) C17 • 0� NOTE: To ensure prop¢r
2. Stacks antl eootls CSchetlule B) �y .00 credit to your account,
.00 SUbRilt the UPPe1' PO!'ti0l1
3. Closely Heltl Stock/Partnership Interest (S<hedule C) �3) of this form wiYh Your
4. Mort9ages/Notes Receivable (Schedule D) (47 '00 tax payment.
5. Lash/Bank Deposits/Misc. Personal PropertY (Schedule E) (5) 3.5$9.43
6. Jaintly Ownetl ProOerty CSchedule F) �6� .00
�. Transfers CSchetlule GJ (7) '��
e. Total Assets (e) 3.589.43
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funerel Expenses/Adm. Costs/Misc. Expenses CSChetlule H) �q7 8.333.49
10. Debts/Mortgage Liabilities/Liens (SChetlule U (10) 6.722. 05
11. ToSal Detluctions C11) 15.055.54
12. Net Value ot Tax R¢turn �1z� 11�4(r6. 11-
13. CharitablelGOVernmental BequeSts; No0-elected 9113 TrUSts (Schedule JJ �13� . 00
14. NeY Value of Estate Subjeci to Tax �ly� 11 .4(>6. 11-
NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will
reflecY fi9ures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. AmounY of Line 14 at spausal rate (157 .00 X 00 - .00
16. Amount of Line 14 taxable at lineal rate (16) - �� x 045 = .00
17. Amount of Line 14 at sibling rate (17). -00 X 12 - .00
18. Amount of Line 14 taxable at callateral rat¢ (18) . 00 X 15 = . 00
19. Pr3ncipal Tax Oue (19J= . 00
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT (+) qMOUNT PAID
OATE NUMBER INTEREST/PEN PAIO C-7
TDTAL TAX PAYMENT . 00
BALANCE OF TAX �UE ,pp
INTEREST AND PEN. .00
TOTAL DUE .00 /�
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT CCR), YDU MAY BE DUE �y
FOR CALLULATION OF ADAITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRULTIONS. \��T
V
RESERVATION: Estates of decedents dying on or before Dec. 12, 1982-if any future inierest in the estate is transferred in possession or
enjoyment to collateral beneficiaries of the decedent aker the expiration of any estaie for life or years;the Commonwealth
hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lavrful collateral rate on any such
future interest.
PAYMENT: Detach the top portion of this notice and submit wi[h 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.
REFUND(CR): A refund of a tax credii not requested on the taz return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Tax(REV-7313). Applications are available from the departmenYs web site at
www revenue.state oa us,any Register of Wills or Revenue District Office,or from the departmenYs 24-hour forms ordering
service:1-800-362-2050;services for taxpayers with special hearing and/or speaking needs:1-800-447-3020(Tf only).
Please allow 4-6 weeks from the date a refund was granted to arrive.
OBJECTIONS: Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment of[au
(including discount 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.bo rda ofaop��l�pa us on or before the appeal date identified on[he front ot this notice.
Or sending a written protest to:PA Department of Revenue,Board of Appeals,PO BOX 281201, Harrisburg PA 77128-1021;
B) Having the matter determined at audit of the account of the personal representative;or
C) C)Appealing to the Orphans'Court.
ADMINISTRATIVE Errors discovered on this assessmen[should be addressed in writing to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Taxes,ATTN:Post Assessment Review Unit,PO BOX 280601,Harrisburg PA, 7 71 28-1 021, Phone(717)787-6505. See page 4
Instructions for Inheritance 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 after the decedenYs death,a five percent discount of the tax paid is allowable.
INTEREST: Interest is charged beginning with first day of delinquency,or nine months and one date from date of death,to the date of
payment. Annual interest rates are available on Form REV-1611,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 DAIIY INTEREST FACTOR
Any Notice issued after ihe tau becomes delinquen[will reflect an interest calculation to 15 days beyond ihe date of the
assessment. If payment is made atter the interest calculation date show on the Notice,additional interest must be calculated.