HomeMy WebLinkAbout07-12-13 - NOTICE DF INHERITANCE TAX �J pennsylvania
APPRAISEMENT. ALLOWANCE OR DISALLOWANCE i r DEPARTMENTOFREVENUE
BUREAU oF iHDIVIDUnL 7nxES OF DEDUCTIONS AND ASSESSMENT OF TAX ����
INNERITANLE TA% OIVISION . . ..... . - 6EV-I547 FJ! AfP (03-13)
PO BO% 280601 �
HARRISBURG PA 1]128-0601
RECORDED OFFICE OP DATE 07-15-2013
REGISTER OF lNILLS ESTA7E OF BIXLER MABEL R
. (1 ry� DATE OF DEATH 11-23-2012
�11�3 ���. i2 P11 2 21 FILE NUMBER 21 12-1287
COUNTV CUMBERLAND
DUNCAN WILLI�E�K OF ACN �101
� 1 IRVINE ROW RP�H�i S' �OURT APPEAL DATE: 09-13-2013
CARLISLE C�A�B],I.F��N� 1„90., PQ (SeereversesideunderOhjecfions)
U tK G pmount Remftted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
� REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS H �
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REV-1547 EX AFP (02-13J NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF .DEDUCTIONS AND ASSESSMENT OF TAX
ESTliTE OF: BIXLER MABEL RFILE N0. :21 1�2-1287 ACN: 101 DATE: 07-15-2013
TAX RETURN WAS: ( X) ACCEPTED AS PILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN -
1. R¢al Estato (SC�eEule A) C1) •00 NOTE: To ensur¢ proper
2. Stocks anA Bones cScnodule B) �Z� 1 .200.00 cretlii to your ac<ount,
.00 submit the upPer oortion
3. Llosely He30 Stock/Partnorshio I�terosY CSC�eEUle C) (3) of t�is form w3th your
4. Mortgagos/Nates R¢celvaDle (Schedule D) (4) •00 tax payment. �
5. Cash/Hank Deposits/Misc. Personal Prooerfy (SChoOUle ES (5) 28�553.74
6. Jointly OwneE Proparty CSeh¢dulo F) �b� •00 '
7. Transfers (Sc�edule G) � ��� ' . 00
�e. Total Assets ce) 29.753.�4
APPROVED DEDUCTIONS ANU EXEMPTIONS:
9. Funeral Expenses/Adm. 'Costs/Mis<. Exoenses CS<hotlule H) �97 3.013. 10
30. DeDts/MOrigage LSab311t1¢s/Licns (SC�etlule I) (30) 9•344.02
11. ToYal Deductions (11) 12,357. 12
12. Net value of 7ax Return �lz� 17.396.62
13. Lharltable/GOVernmental BoQUests; Non-eleeted 9113 Trusts (Sch¢tlule J) �li) .00.
14. NeF Value of Esiaie Subject Yo Tax �ly� 17.396.62
NOTE: If an assessment was issued previously. Lines 14, 15. 16, 17. 18 antl/or 19 will
reflect figures that include ihe total of all returns assessed to date.
ASSESSMENT OF TAX: ' �
15. Amount of LSne 14 at s0ousal rate (15) .00 X 0� _ . 00
16. Amount of Lin¢ 14 SazaEln at llneal rat¢ (16) »•�Q�-RJ X 045 = 782.85
17. Amount of Line 14 at slDling rat¢ (17) � 00" �X IZ •00
18. Amount of LSne 14 taxaEle at collatoral rate C18) . 00 % 15 = .00
19. Principal Tax Due �19�` 782.6$
TAX CREDITS:
PAVMENT RECEIPT OISCOUNT (+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
02-04-2013 CD017128 21 .05 4-00.00
02-OS-2013 CD017138 10 .53 200�.00
OS-13-2013 " CD017595 . 00 151 .27
TOTAL TAX PAYMEN7 782.85
BALANCE OF 7AX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00 \
t IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE�\j
FOR CALCULATION OF ADOITIONAL INTEREST. A REFUND. SEE REVERSE SIOE FOR INSTRUCTIONS. \�
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 for life or years;the Commonwealth
hereby expressly reserves the right to appraise and assess[ransfer inheritance taxes at the lawful collateral rate on any such
future interest.
PAYMENT: Detach the top portion of this no6ce and submit with your payment to the Register ot "Wills Indicated on the front of the no[ice.
Make check or money order payable to:REGISTER OF W ILL,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 Tax(REV-1373). Applications are available from the departmenYs web site at
www revenue state oa.us,any Register of Wilis 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:7-800-447-3020(TT only�.
Please allow 4-6 weeks from the date a refund was granted to arnve.
OBJECTIONS: Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment ot tax
(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 boardofaooeais state pa us 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 77 28-7 021;
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 280607,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 discouni of the tau 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-1617,available at www revenue sta a 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 atter the tax becomes delinquent will reflect an interest 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.