HomeMy WebLinkAbout07-12-13 N07ICE OF INHERITANCE TAX �� pennsylvania
BUREAU oF INDIVIDUAL TpxES APPRAISEMENT, ALLOWANCE OR D2SALLOWANCE F ° DEPARTMENTOFREVENUE
INNERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX ���� REV-1547 IX AFP cos-�s�
NARRISBURG6PA 17128-0601 RC-CORDED OFFICE Ofi
RE6ISTER OF �IILLS narE 07-15-2013
pm ESTATE OF CLINE GLENN L
1013 JUI. 12 I II 2 21 DATE OF DEATH I1-09-2012
FILE NUMBER 21 12-1254
CLERK OF COUN7Y CUMBERLAND
lOCE HIGH ST CHRIS7ARi�NS' COURT A�N pppEAL DATE: 09-13-2013
UY(rnH
CARLISLE Pi1�Y70Y9L3U19 ��., PQ (Seerever.cesideunderObjectioiis)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 7HIS LINE 1 RETAIN LOWER PORTION FOR YOUR RECORDS H
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REV-1547 EX AFP CO2-13) NOTICE OF INHERI7ANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: CLINE GLENN LFILE N0. :21 12-1254 ACN: 101 DATE: 07-15-2013
TAX RETURN WAS: C x) pCCEPTED AS FILED O CHAN6ED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (SC�etlule A) C17 •0� NOTE: To onsur¢ proper
2. Stocks and Bones CSChetlule B) �Z� 4.342.31 cretlic Yo your account,
.00 submik the upper pOrtlon
3. Closoly Held Stock/Partners�ip Intcr¢st (ScheOUle C) (3) of this form w1Yh your
4. MorYga9os/NOtes ReeelvaDle (SChedule D) (4) • �� tax paymenf.
5. Cas�/Bank Depasits/Misc. Personal Property (Sc�¢tlule E) (5) .00
6. JoinYly OwneO Praperty (SCheOU3e F) �5� •00
7. Transfers (SC�edule G7 ��� .00
e. Total Assets �g� 4,342.31
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Exp¢nses/Atlm. Costs/MSSC. Expenses (S<�otlulo H) �g� . 00
10. Debts/Mortgage Liabillties/LSens (Schetlule I) (10) . 00
11. Total Deductfons (11) .00
12. Net Value of Tax Return �ly� 4.342.31
15. C�arltable/GOVernmenfal BequesYS; Hon-elacted 9113 Trusts (SC�oEUle J) �1;� .00
14. Net Value of Estato Subject to Tax �ly� 4.342.31
N07E: If an assessment was issued previously, Lines 14, 15, 16. 17. 18 and/or 19 will
reflect figures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of �Sne 14 at soausal raie (IS) 4.342.31 X 00 - .00
16. Amount of Lino 14 taxable ak lin¢al rate (l6) - �� X 045 = .00
17. Amount of Lino 14 at sSC11ne rate C17) -00 X 12 - . 00
1B. Amount of Lino 14 taxable at collateral rate CIB) .00 X 15 = .00
19. Prfncipal Tax Oue �19�° ,QQ
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) ppOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
T07AL TAX PAYMEN7 .00
BALANCE OF TAX DUE . 00
INTEREST AND PEN. .00
TOTAL DUE . 00 �
+ IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTEO AS A CREOIT (CR), YOU MAY BE DUE�
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIOE FOR INSTRULTIOHS.
RESERVATION: Estates of decedents dying on or before Dec. 12, 7982-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 for 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 fop 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 t�return may be requested by completing an Application for Refund ot
Pennsylvania lnheritance and Estate Tax(REV-1313). Applications are available trom the department's 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:1-800362-2050;services for taxpayers with special hearing and/or speaking needs: 1-800-4473020(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 ot tax
(including diswunt 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 boardofaooeals state oa us on or before the appeal date identified on the front of this notice.
Or sending a writlen protest to:PA Department ot Revenue,Board of Appeals,PO BOX 281201,Harrisburg PA 17128-1027;
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, 17128-1021,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 aRer the decedenYs death,a tive percent discount of ihe tax paid is allowable.
INTEREST: Interes[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-7611,available at www.revenuestate.pa.us,or upon rquest by
calling t-888-728-2937.
Interest is catculated as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued atter 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 interest calculation date show on the Notice,additional interest must be calculated.