HomeMy WebLinkAbout07-12-13 _�
NOTICE OF INNERITANCE TAX .� � �� pennsylvania
BOREAII OF TNDIVIDUAI TAXES APPRAISEMENT, ALLOWANCE UR DISALLOWANCE � DEPARTMENTOFREVENUE
INNERITpNCE TN( �IVISION �F DEDUCTIONS AND ASSESSMENT QF T/�.X -� --- REV-1541 IX AFP (03-13)
PO BOX 280601 C h
HARRISBURG PA 17128-D6D1 RGCO1���� �,4�.�''
REG(STEFt OJ� rl� �gF
AT 07-15-2013
ESTAT OF DONMOYER TH�MAS B
1013 J(,�. �2 T 0 DEATH 05-UL-2005
- �L� N��ER 21 13-0060
PLACE ESQ ELIZABETHB �LERftf)�'N�TV 1D1gERLAND
FL 6 ORPHANS� {,'QU�"�' APPEAL DATE: 09-13-2013
17 S 2ND ST CUMBERLqND CO„ �p�SeereversesideunderObjections)
HARRISBURG PA 17101-2053 Amount Remitted
MAKE CHECK PAYABLE AND REMIT PpYMENT 70:
. REGISTER OF WILLS
1 COURTH�USE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE ____ �-► RETAIN LOWER PORTION FOR YOUR RELORDS E�
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REV-1547 EX AFP CO2-13) NUTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: UONMOYER THOMAS BFILE N0. :21 13-0060 ACN: 101 DATE: 07-15-2013
TAX RETURN WAS: ( JO ACCEPTEO qS FILED C ) CHANGED
APPRAISED VALUE OF RETURN 9ASED ON: ORIGINAL RETURN
1. Real Estate (Sthedule A) (1) • 0� N�TE; Ta ensure proper
2 Stoeks and Bonds (Schetlule B) (Z) •�0 credit to your accounF,
Q� submit the upper po�tian
3. CloselY Held Stock/Partnership Interest CSChetlule C) (3) of this form wSth your
4. Mortgages/NOtes Feceivable CSchetlule D) (4J •00 tax payment.
5. Cash/Bank Deposits/Mis<. Personal Property t5chedule E) (5) .00
b. Jointly Owned ProPerty CSChetlule F) �6� 4,230.00
7. Transters LSchetlule G) ��� •00
s. 7ota1 Assets (s) 4.23D. 00
APPROVED UEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Costs/Misc. Expenses (Schetlule H) �9� 4.659. 00
10. ➢ehts/Morfgage Liabilities/Liens iSChetlule I) (10)�• � �
11. Total Deductions �117 4,659.00
12. Net Value of Tax Return �12� 429.00-
13. Charitable/Governmental BeQUests; Nan-electetl 411i Trusts CSchetlule J) �13� . 00
14. Net Value of Estate Subject to Taz �IG� 429.00-
NOTE: IF an assessment was issued previously, Lines 14, 15. 16, 17, 18 and/or 19 will
reflect figures that inclutle the total of all returns assessed to tlate.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal raie (15) .OU X 00 - .DO
16. Amount of Line 14 taxaGle at lin¢al rete (16]- � �� X 045 = .00
17. Amount of Line 14 at siblin9 rate C17) -00 X 12 ' . 00
18. Amount of Line 14 taxable at collateral rate (18] .00 X 15 = . 00
19. Principal Tax Due . (19)= ,00
TAX CREQITS:
PAYMENT RECEIPT DISCOUNT (+J pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-J
TaTAL TAX PAYMENT . 00
BALANCE OF TAX DUE .00
IN7ERES7 AND PEN. .00
TOTAL DUE .00 �
� SF PAID AFTER DATE INDICATED, SEE REVE2SE IF T07AL DUE IS REFLECTED AS A CREDIT (CR), YOU MAV BE Dl.{�
FOR CRLCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. �\\
�
�: _,
RESERVATION: Estates of decedents dying on or before Dec.12,1982-if any future interest in the esta[e is transferred in possession or
enjoyment to collateral beneficiaries of the tlecedent after the expiration of any estate for life or years;the Gommonwealth
hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral raie on any such
fuWre interest.
P;4YMENT: Detach ihe top portion of this notice and submit wi[h your payment to the Register o(Wifis Intlicatetl on the hont of the rmtice.
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 requestetl by completing an Application for Refuntl of
Pennsylvania lnheritance and Estate 7av(REV-1313). Applications are available from the departmenYs web site at
www rever�gu �ta . a. ,any Register of Wills or Revenue District OHice,or from the departmenfs 24-hour forms ordenng
service:1-8003622050;services for taxpayers with special hearing and/or speaking needs:1-800-447-3020(TT only).
Please allow 4-6 weeks from the date a refuntl was granted to arrive.
O&IECTIONS: Any party in interes[not satisfred with the appraisement,allowance or disallowance of tletluctions,or assessment of tax
(includi�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 boardofaooeals state oa us on or before the appeal date identified on the front of this notice.
Or sending a written protest to:PA Departmenf of Revenue,Board of Appeals,PO BOX 281207,Harrisburg PA 17128-1027;
B) Having the matter delermined ai audi[of the account of the personal representative;or
C} C)Appealing to the Orphans'Court.
ADMINISTRATIVE Errors tliscovered on this assessment should be addressed in wriiing to:PA Department of fievenue,Bureau of Individual
CORRECTIONS: Taxes,ATTN:Post Assessment Aeview Unit,PO BOX 280601, Harrisburg PA, 17128-1021,Phone(777)787-6505. See page 4
Instructions for Inheritance Tax Return for a Resident Decedent(REV-7507)for an explanation of administratively correctable
errors.
DISCOUNT: If any ta�due is paid within three calendar months after the decetlenYs death,a five percent discount of the tax paid is allowable.
INTEREST: Interest is charged beginninq with first day of delinquency,or nine months and one date trom date of death,fo the tlate of
payment. Annual interesi rates are available on Forcn REV-1611,available ai www revenue state oa.us,or upon rquest by
calling 1-888-728-2937.
Interest is calculated as follows:
INTEREST=BALANCE OF TAX UNPAIO X NUMBER OF DAYS DELIN�UENT X DAILY INTEREST FACTOR
Any Notice issued after the taY becomes delinquent will reflect an interest calculation to 15 days beyond the tlate of the
assessment. If payment is made atter the interest calculation date show on the Notice,additional interest must be calcuiaied.