HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE TAX � pennsylvania
suREqu oF INDIVIDUAL raxes APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
INNERITANCE TAX DIVISION
OF DEDUCTIONS AN� ASSESSMENT OF 7AX DEPARTMENTOFREVENUE
PO BOX 280601 RECOZDEu OFf IGE OF REV4547 IX AFP (03-13)
HARRISBURG PA I]128-0601
F2E61STE�R OF� 6�1LLS nare o�-os-zoi3
c���1J ���. i2 PI I 2 Z�ATETOFODEATH O1R06I2012 A'LICE I
CLC•RK pr FILE NUMBER 21 12-1233
COUNTY CUMBERLAND
JAMES P OGRADY ORPFI��NS� COURT ACN 101
35 BELLA VISTA DR �.0 q RI A�D �� ' PQ APPEAL DATE: 09-06-2013
MECHANICSBURG PA 1705�I�$�Q' (SeereversesideunderObjections) ,
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SpUARE
CARLISLE PA 17013
CUT ALONG THIS LINE ____ � RETAIN LOWER PORTION FOR YOUR RECORDS F
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REV-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE DF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: GARBRIGHT ALICE IFILE N0. :21 12-1233 ACN: 101 DATE: 07-08-2013
TAX RETURN WAS: ( J(7 ACCEPTED AS FILED O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real EsYate (SChedule A) C1) .00 NOTE: 7o ensure proper
2. Stocks and Bontls (Schedule B) �Z� 12.OIO.SO credit to your account,
3. Closely Held Stock/Parinership Interest (Schetlule C) �3� ,pp submit the upper portion
of this form with your
4. Martgages/Nates Receivable CSchetlule D) �G� . DO tax payment.
5. Lash/Bank Deposits/Misc. Personal Properiy (5<hedule E) (5) 9.644.95
6. Jaintly Owned P�operty CSch¢dule F) �6� . 00
7. Transfers (Schedule G) - ��� 20.000.00
8. Total Assets . (8� 41 .655.4
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funerel Expenses/Adm. Costs/Mise. Expenses (Schedule H7 �g� 135.50
30. Debts/Martgage Liabilities/Liens (Schedul¢ I) (10)- 22•781 .77
11. Total Deductions �11� 22,917.27
12. Nek Value of Tax Return �12� 18�738. 18
13. Charitable/Governmental Bequests; Non-ela<tetl 9113 Trusts (Schetlule J) �13� . �
14. Net Value of Estate Subj¢ct to Tax �14� 18.738. 18
NOTE: If an assessment was issued previously, Lines 14. 15, 16, 17, 18 and/or 19 will
reflect tigures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amauni of Line 14 at spousal rate (15) . 00 X 00 - .00
16. Amount of Line 14 taxable at lineal rate (16) �R.7�R 1R X 045 = 843.22
17. Amount of Line 14 at sibling rate (17) . �� 7( 12 ' . 00
18. Amount of Line 14 taxable at <ollateral rate (187 . DO X 15 = .00
19. Principal Tax Due �19�= 843.22
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT (+J
OATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAIO
04-30-2013 CD017516 .00 843.22
BALANCE OF UNPAID INTEREST/PENALTY AS OF 05-01-2013 TOTAL TAX PAYMENT 843.22
BALANCE OF TAX DUE .00
• INTEREST AND PEN. 14.24
T07AL DUE 14.24
• IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A LREDIT (CRJ, YOU MAY BE DUE �[�/
FOR GALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. `R�'
\�
RESERVATION: Estates of decedents dying on or before Dec. 72,1982-if any future interest in the estate is transferred in possession or
enjoyment to collateral beneficiaries of the decedent after the expiration of any estate tor life or years;the Commonwealth
hereby expressly 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 payment to the Register 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 tax credit not requested on the tax return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Taz(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 department's 24-hour forms ordering
service: 1-800362-2050;services for tazpayers 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 interes[)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 boardofappeals state.rz.a 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 1 71 28-1 02 7;
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: Taxes,ATTN:Post Assessment Review Unit,PO BOX 280601, Harrisburg PA, 17728-1021, Phone(717)787-6505. See page 4
Instructions for Inheritance Tax Return for a Resident Decedent(REV-1501)for an explanation of administratively correc[able
errors.
DISCOUNT: If any taz due is paid within ihree calendar months after the decedenYs death,a five percent discount of the taz paid is allowable.
INTEREST: Interesl 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-1617,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 DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued after the tax becomes delinquen[will reflect an in[erest calculation to 75 days beyond the date of the
assessment. If payment is made after the interest calculation date show on the Notice,additional interest must be calculated.