HomeMy WebLinkAbout07-12-13 NOTILE OF INHERITANCE TAX 1�� pennsylvania
HUREAU oF INDIVIDUAL 7axES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE v \�° DEPARTMENTOFHEVENUE
INHERiTANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX C���i
PO BO% 280601 RECORDED OFFICE OF REV-1547 EX AFP (03-13)
HARRISBURG PA 17128-0601 RE61S7ER p� yy�LLS
DATE 07-15-2013
�.'Oi3 JU(. 12 PI1 2 21 DATETOFODEATH 10E26Y2012 THERESA
CLERK OF FILE NUMBER 21 12-1332
COYNE ESQ LISA �R�kdANS' COURT COUNTY CUMBERLAND
3901 MARKET ST CUMBERLAND CO., (�Q ACN 101
APPEAL DATE: 09-13-2013
CAMP HILL PA 17011-4227 (SeerenersesideuxderObjections)
Amount Remitted
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 F
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REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF 7AX
ESTATE OF: SHERRY THERESA FILE N0. :21 12-1332 ACN: 101 DATE: 07-15-2013
TAX RETURN WAS: C X) ACCEPTED AS FILED ( ) CHANGED
APPRAISED VALUE OF RE7URN BASED ON: ORIGINAL RETURN
1. Raal EstaY¢ (SchoEUle A) �1� 231.700.00 NOTE: To ensure proper
2. Stocks anE Bontls <Sc�etlule B) �z� 15,805.88 creEit to your accouni,
3. Closely Held Stock/Parin¢rs�1p Interest (Sc�eEUle L) (;) . 00 su6mit the upper porYlon
of Y�Ss form wlth yaur
4. Mortgaees/Not¢s Recelvable (SCheEUle D) <y) .DO tax payment.
5. Cash/Bank Oeposlts/Mlsc. Personal Property CSchedule E) (57 1r218.00
6. Jointly Owned ProperYy (Schedule F) �6� 8.3$$.32
7. Transfers (ScheOUlo G) ��� 12�617.95
e. Total Assets (87 269.730 15
APPROVED DEDUC7IONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Costs/Misc. Expens¢s (SChetlule H) �y� J4.908.90
10. Debts/MOrtBaee Liabilfties/LSens (Schetlule I) (10)8•236• 12
11. 7oFai Daauctions �11� 33, 145.02
12. Not Valua of Taz RaYurn �12� 236.585. 13
13. Charitable/GOVernmental Beduests; Non-elaeYad 9113 Trusis (Sehedule J) �13� .00
14. Net Value at Estate Sub�ecF to Tax �ly� 236,585. 13
NOTE: If an assessment was issued previously, Lines 14. 15, 16, 17, 18 and/or 19 will
reflect fi9ures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount af LSne 14 at spousal rat¢ (15) .00 X 00 - . 00
16. Amount oF Line 14 iaxable at linoal rate (16) ����r+RS. I; X 045 = 10.646.33
17. Amount of Lina 14 at sibling rete (17) - �� g 12 ' .00
18. Amount of Line 14 taxable at eollateral rate (18) .00 X 15 , QQ
19. Princlpal Tax Due <19� 10�64!>.33
7AX CREDITS:
PAYMENT RECEIPT OISCOUNT C�7
DATE NUMBER INTEREST/PEN PAID (-) pMOUNT PAID
05-17-2013 CD017636 .00 10.646.33
70TAL TAX PAYMENT 10,646.33
BALANCE OF TAX DUE .00
� INTEREST AND PEN. . 00
TOTAL DUE .00 �
+ IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLELTED AS A CREDIT (CR), YOU MAV BE DUE \\(�
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. ��
RESERVATION: Estates of decedents dying on or before Dec.12,1982-it any future interest in the estate is transferred in possession or
enjoyment to collaterel beneficiaries of ihe decedent after the expiratlon of any estate for life or years;the Commonwealth
hereby ezpressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such
(ulure inteBSL .
PAYMENT: Detach the top portion of this notice and submit with your payment to the Register ot 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 ihe tax return may be requested by completing an Appliration for Refund of
Pennsylvania lnheritance and Estate Tax(REV-1313). Applications are available irom ihe deparimenfs web site at
www revenu�state,pa..u3,any fiegister of Wills or Revenue District�ce,or irom the deparlmenYs 24-hour forms ordering
service:1-800-362-2050;services for taxpayers with special hearing and/or speaking needs:1-800-4473020(fT only).
Please allow 4-6 weeks irom the date a refund was granted to arrive.
OBJECTIONS: Any paAy in interest not satisfied wiM the appraisement,allowance or disallowance of deductions,or assessment of tax
(including discount or interest)as shown on this notice may object within 60 days ot lhe date of receipt of this notice by:
A) Filing an appeal online at ww ,_w pp�rdo�Re_a15.5Sate,ps'L�5 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 287201,Harrisburg PA 17128-1021;
B) Having the marier 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, 7 71 28-7 021,Phone(717)767-6505. 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 discount of the taz paid is allowable.
INTEREST: Interest is charged beginning with first day of delinquency,or nine monihs and one date from da�e of death,to lhe date of
payment. Annual interest rates are available on Form REV-1671,available at www revenue state oa us,or upon rquest by
calling 1-888-726-2937.
Interest is calculated as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER Of DAYS DELINOUENT 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 afler the interest calculation date show on the Notice,additional interest must be calculated.