HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE TAX ]� pennsylvania
BUREaU oF INDIVIDUAL raxE� APPRAISEMENT. ALLOWANCE OR DISALLOWANCE �I \\i DEPARTMENTOFREVENUE
INNERITANCE TAX OIVISION �CO� OF DEDUCTIONS AND ASSESSMENT OF TAX F��+ REV-154'/ O( AFP (03-13)
HARRISBURG6PA 17128-0601 RE��S bF� OFF�
r�• r�R af �yl�F �F DATE 07-15-2013
�3 �Ul. 12 C`S ESTATE OF HENDERSON VICTORIA W
P� DATE OF DEATH 11-10-2012
� ��FRK � 21 FILE NUMBER 21 12-1224
KLINE : L` R{�N� „� O P COUNTY CUMBERLAND
R 0`�S
P0480XI461 S�e�R�AN� Cp Rp� ACN �See reAerseA'de und c Objecfions)
NEW CUMBERLAND PA 17070-1X'23 Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT 70:
REGISTER OF WILLS
1 COURTHOl1SE SQUARE
LARLISLE PA 17013
CUT ALONG THIS LINE ____ �► RETAIN LOWER PORTION FOR YOUR RECORDS !-
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REV-1547 EX AFP CO2-13) NOTICE OF INHERITAHCE TAX APPRAISEMENT. ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: HENDERSON VICTORIA WFILE N0. :21 12-1224 ACN: 101 DA7E: 07-15-2013
TAX RETURN WAS: ( X) ACCEPTED AS FILEU O CHANGEO
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (SchoAula A) (1) 125•0��.�� NOTE: To ensure orovar
2. Stocks and Hontls (SChoEUle B) <Z� .00 creOlf to your aecount,
.00 SuEm1t the upper portlon
3. C3osely HelO Stock/Partnership Inferest (Sc�edule C) (3) of t�is form wfth your
4. Mortgagas/NOYOS Re<elvaDle CSC�etlule D) (4) •�� tax payment.
5. Cash/Bank DeposlYS/MSSC. Personal Property (SChodulo E) (5) 3,62.6.67
6. Jointly OwneE ProperYy (ScheEUle F) C6� 37,274.46
7. Transters CSCheEUle G) ��� . 00
e. Total Assets (e) 165.901 . 13
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Ezoenses/AEm. Costs/Misc. Expensos (SCheEUle H) <g� 28.876.94
10. Oebis/MOrtgage LSaEilitSes/Li¢ns (S<hodule I7 (10) • �0
11. ToYal oae�otions ni> z8.876.94
12. Nei Value ot 7ax Return �yZ� 137.024 . 19
13. Charitable/GOVOrnmenYal Bequesis; Nan-elected 9113 TrusYS CSehotlule J) �ly� .00
14. NoF Value of Estate Subject to Taz �1G� 137.024. 19
NOTE: If an assessment was issued previously, Lines 14. 15, 16, 17, 18 and/or 19 will
reflect fi9ures that inelude the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rate C15) .00 X 00 = .00
16. AmounY of line 14 taxabl¢ at linoal raYe (16) � ��-��G- � Q X 045 = $. 166.09
17. Amount of Line 14 ak sib13n8 raYe (17) � 00 X 12 = .00
18. Amount ot LSne 14 taxable at collatoral rate C18) . 00 X 1$ .00
l9. Prin<SOal 7ax Oue �19�= 6.166.09
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) pMOUNT PAID
UATE NUMBER INTEREST/PEN PAID (-)
02-07-2013 CD017156 263. 16 5.000. 00
05-07-2013 CD017575 .00 902.93
TOTAL TAX PAYMENT 6,166.09
BALANCE OF TAX DUE .00
INTEREST AND PEN. . 00
TOTAL DUE .00 \
. IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAV BE DU� r`N
FOR CALCULATION OF ADDITIONAL IN7EREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. �`V
��
RESEfiVATION: Estates of decedents dying on or before Dec. 12, 7982-if any future interest in the estate is transferred in possession or
enjoyment[o collateral beneficiaries of the decedent after the expiration of any estate for life or years;the Commonwealth
hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful colla[ecal 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.
REFUND(CR): A refund of a tau credit not requested on the taz return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Esta[e Tax(REV-1313). Applications are available from the departmenYs web site at
www revenue state pa us,any Register of Wills or Revenue District Office,or from the departmenYs 24-hour forms ordering
service:1-800362-2050;services for t�payers with special hearing and/or speaking needs:1,800-447-3020(TT only).
Please allow 4-6 weeks from the date a refund was granted to arrive.
OBJECTIONS: Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment of tax
(including discount or interest)as shown on this notice may objed within 60 days of the date of receipt of this notice by:
A) Filing an appeal online at www.boardofappeals state p�on or before the appeal tlate identified on the front of this notice.
Or sending a wntten protest to:PA Department of Revenue,Board of Appeals,PO BOX 281201, Harrisburg PA 17728-1021;
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 ot Revenue,Bureau of Individual
CORRECTIONS: Taues,ATTN:Post Assessment Review Unit,PO BOX 280601,Harrisburg PA, 1 71 28-1 021, Phone(777)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 aRer the decedenPs death,a five percen[discount of the tax paid is allowable.
INTEREST: Interest is charged beginning with first day of delinquency,or nine months and one date from da[e of death,to the date of .
payment. Annual interest rates are available on Form REV-1611,available at www revenue state pa us,or upon rquest by -
calling 1-888-728-2937.
Interest is calculated as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELIN�UENT X DAILY INTEREST FACTOR
Any Notice issued after the ta�c becomes delinquent will reflect an interest calculation to 15 days beyond the date of the
assessment. If payment is made after the in[erest calculation date show on the Notice,additional interest must be calculated.