HomeMy WebLinkAbout07-12-13 NC O�E �D'f �i.�iH���Y8 pLE TAX
APPRAIS�Rbi� r�,��v�(7LWAN(���- j�k DISALLOWANCE � Pennsylvania
BUREAU OF INDIVIDUAL TAXES OF DEDUCTIONS AlIU `AS��BSMENT OF TAX DEPARTMENTOfREVENUE
INHERITANCE TAX OIYSSION REY-1547 O( AFP (03•13)
PO BOX 280601 Z013 JUf. ;2 P� Z 21 .
NARRISBURG PA 11128-0601
CLERK pF DA7E o�-is-zois
ORPHq�rs' ESTATE OF GRAY CLIFFORD E
CUMBER COUR��TE OF DEATH 1U-12-2012
LAND CO.,F��7E NUMBER 21 12-1162
co�uNTY CUMBERLAND
Rl1LE JOHN A ACN 101
STE 2 APPEAL DATE: 09-13-2013
3770 RIDGE PIKE (SeereversesideunderObjectinnsJ
COLLEGEVILLE pA 19426-3170 Amount Remitted
� MAKE CHECK PAYABLE AND REMIT PAVMENT 70:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE ____ �--► RETAIN LOWER POR7ION FOR YOUR RECORDS �--�
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REY-1547 EX AFP (02-13) NOTICE OF INHERI7ANCE 7AX APPRAISEMENT. ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMEN7 OF 7AX
ESTATE OF: GRAY CLIFFORA EFILE N0. :21 12-1162 ACN: 101 DATE: 07-15-2013
TAX RETURN WAS: ( X) ACCEPTED AS FILED ( > CHANGED '
APPRAISEU VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Sc�edule A) (1) ,0� NOTE: To ensure proper
2. Stocks and Bontls (SChedule B) �Z� .UO craCit to your account,
. 00 submlt t�e upper porYion
3. Closelv Held .Sto<k/Partners�fp Interast (SChedule C) (3) af t�3s form wit� your
4. Mortgaees/NOtes Reeelvablo (Sc�eEUle D> �y� .00 ta% payment.
5. Cas�/Bank Deposits/MSSC. Personal Property (ScheCUl¢ E) (5) 37,786.00
b. JointlY Ovned Property (ScheEule F) �67 2.833.82
7. Transfers CScheEUle G7 �q� .00
e. iotai Assets - ca) 40.619.82
APPROVED DEDUCTIUNS AND EXEMPTIONS:
9. Funaral Exoenses/ACm. Costs/Misc. Expenses <SChetlule H) �y� 9.028.50 ,
10. DaDts/Mortea9e LSab111ties/LS¢ns (SChaEUle I) �ip) 3.058.09
11. Total De0ucFlons , �11� 12.086.59
12. Net Valuo� of Tax Return � ' �lZ� 26,533.23
13. Charitabl¢/GOVernmental Bepuests; Non-elacte0 9113 Trusls (ScOetlule J) �1;� _ .00
14. Net Valuo ot Estate SuD.7ect fo Tax �14� _ 28,533.23
NOTE: If an assessment was Sssued previously, Lines 14, 15. 16, 17, 18 and/or 19 will
refleet figures that inelude the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal ratu (15> .00 X 00 - . DO
16. Amount of LSne 14 taxable ai lfneal rate (l6) �R-F��-�; X 04$ = 1s2B4. 00
17. Amount cf Line 14 at s1D11ne rato (17)- . 00 X 12 - . �0
18. Amount of Line 14 taxable at eollateral rate (16) .0�0. X 15 . 00
19. PrSnclPS1 Tax Due �19�` 1.284. 00
TAX CREDITS: �
PAVMENT RECEIPT DISCOUNT (+7
AMOUNT PAIO
DATE HUMBER INTEREST/PEN PAID (-)
U1-02-2013 C0017 07 64.20 1,250. 00
07-08-2013 REFUNA .00 30.20- .
TOTAL TAX PAYMENT 1 .284.00
BALANCE OF 7AX DUE ,pp
INTEREST AND PEN. .00
� TOTAL DUE . 00
+ IF PAID AFTER DATE INOICATED, SEE REVERSE IF TOTAL DUE IS REFLELTED AS A CREDIT (CR), YOU MAY BE DUE �
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR IHSTRUCTIONS. �
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 beneticiaries of the decedent afterthe expiration ot any estate for life or years;the Commonweatth
hereby eapressly reserves the right to appraise and assess-transfer inheritance Wxes at the lawful collateral rate on any such
future interest.
PAYMENT: Make check or money orde Spayable totl REGISTER OF WILL AGENT e Register of Wills Indicated on the front of ihe notice.
REFUND(CR): A refund of a ta�c credit not requested on the taz return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Tau(REV-1313). Applications are available irom the departmenYs web site at
wv+w rev_ ne�,Stale..p�.V3,any Register of Wills or Revenue District 08ice,or irom the departmenfs 24-hour forms ordedng
Please�allow 4 66w eks irom ihe date a refund was g antedlto arrive and/or speaking needs:1-800-447-3020(TT ony).
OBJECTIONS: Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment of tan
(including discount or interest)as shown on this notice may obl�W��hin 60 days of the date ot receipt of this notice by:
A) Filing an appeal oaline at wv+w board9laRR�a�Slate,p3l,ys on or before the appeal date identified on the front ot this notice.
Or sending a written protest to:PA Department of Revenue,Board of Appeals,PO BOX 281201,Harrisburg PA 17128-1021;
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 assessment should be addressed in writing to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Inst uct o s orPnheAtance Ta�c tReturn or�a Re tlen�t Decedent(REV-b1501)or an�expla ation of ad�min st ati esy corsrectablee 4
errors.
DISCOUNT: If any tax due is paid within three calendar months after the decedent's death,a Lve 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.stale oa.us,or upon rquest by
calling 7-888-728-2937.
Interest is calculated as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILV INTEREST FACTOR
Any Notice issued atter the taz becomes delinquent will reflect an interest calculation to 15 days beyond the date of the
assessment. If payment is made after the interest calculaGon date show on the Notice,additional interest must be calculated.