HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE TAX ,� pennsylvania
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT. ALLOWANCE OR DISALLOWANCE ' DEPARTMENTOFREVENUE
iNHeRiTnNCE rax OIVISIDN OF DEDUCTIONS AND ASSESSMENT DF TAX - -- " R�,-15y� a aFa coa-ia�
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HARRISBURG PA 1�128-0601
REVC�hfL�E� �J�'i''��F Q�
DA E U7-�8-2013
REGi�.�i'1 �I� OF tia����ATE OF SHUGHART MARY L
I �1 A � OF DEATH 01-07-2D13
1{ii3 U�t. 12 PI I I NUMBER 21 13-0126
COUNTY CUMBERLAND
SUSAN J HARTMAN ���{�K OF ACN 101
1 IRVINE ROW R APPEAL DATE: 09-06-2013
CARLISLE PA 17013-3049'�NA�S �p�2� (SeereversesideunderObjectionsJ
CUMBEftLAhD C(}Amount Rem3tted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE ____ �-1 RETAIN LOWER PORTION FOR YOUR RECORDS (--�
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REV-1547 EX AFP CO2-13) NOTICE OF 1NHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DI5ALLDWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTA7E OF: SHUGHART MARY LFILE N0. :21 13-0126 ACN: 101 DATE: 07-08-2013
TAX ftETURN WAS. OO ACCEPTED AS FILED O CHANGE�
APPRAISED VALUE OF RETURN BASED ON: �RIGINAL RETURN
1. Real Estate (SChetlule p) �1) 75.000.00 N�7E: To ensure proper
2. Stocks antl Bontls (Schetlule B) �27 •00 cretlit to your account,
•QO submit the upper portion
3. CloselY Held StocklPartnership Interest (Schetlule L) (3) of this form with your
4. Mortgages/Nates Receivable [SChetlule D> c4) •00 tax vavment.
5. Cash/Bank Deposits/Mis<. Personal Property (SChetlule E) (5) �.555.32
6. Jointly Ownetl Property (5<hetlule F) �6� 2�.794.69
7. Transfers CS<�edule G� �7� .00
e. Total Assets (8� 105.350.01
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Costs/Mis<. Expenses (SChetlule N) �q� 14.117.31
LU. Debks/Mortgage Lia6ilities/Liens (Schetlule I� C10) 6.859. 16
11. Total Detluctions �11� 20,976.47
12. Net Value of Tax Return �lz� 84.373.54
13. Charitable/Gavernmental Bequests; Non-electetl 9113 Trusts (Schedule J) �y3� .00
14. Net Value oF Estate Sub3ect to Tax �ly� 84r373.54
NaTE: If an assessment wam issued previously, Lines 14, 15, 16, 17> 18 and/or 39 will
reflect fi9ures that inclutle the total of all returns assessed ta tlate.
ASSESSMENT OF TAX:
15. qmount of Line 14 at spousal rate (157 .00 g OQ - .OQ
t6. Amount of Line 14 taxable at lineal rate C16) RG.i73_F4 X 045 = 3.796.81
17. Amount of Line 14 at siblin9 rate (17) -�� X 12 ' .�D
18. Amount of Line 14 taxable at eollateral rate (18) .00 X 15 = .00
19. PrinciDal Tax Due (39)= 3.796.81
TAX CREDITS: .
P0.YNENT RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUM6ER INTEREST/PEN PAID C-J
03-19-2013 CD017341 169.84 3,800. �0
TOTAL TAX PAYMENT 3,989.84
BALANCE OF 7AX DUE 193.03CR
- INTERE57 AND PEN. .00
TOTAL DUE 193.03CR
� IF PAID APTER DATE INDILATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE �UE �
FUR CALCULATION OF AODI71ONAL INTEREST. A REFUND. SEE REVERSE SI�E F�R INSTRUCTIONS.
RESERVATION: Estates of decedents dying on or before Dec.12,1982-if any Future interest in the estate is transferred in possession or
enjoymen[to collateral beneficianes of the decedent after the expiration of any estate fo�life or years;the Commonwealth
hereby expressly reserves the right to appraise antl assess transter inheritance tazes at Me lawful collateral rate on any such
future interest.
PAVMENT: Detach the top portion of this notice and submit with your payment lu 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 t�cretlit not requested on the taz re[urn may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Taz(REV-Y 313}. Applicafions are available trom the departmenYs web site at
www.r�vgnugs�tgRa.�,any Register of Wills or Revenue Distnct Office,or trom ihe departmenYS 24-hour torms ordering
service:1-800-362-2050;services for taxpayers with special heari�g andlor speaking needs:1-800-4473020(TT only).
Please allow 4-6 weeks from the date a refund was granted to arrive.
OBJECTIpNS: Any pariy in interest rrot satisfied with the appraisement,allowance or disallowance of dedudions,or assessment of taz
(including discount or interest)as shown on this notice may objec4 within 60 days of the date of receipt of this notice by:
A) Filing an appeal online at www�oa�.�aooeals�tate Ra us on or before the appeal date ideotified on Ihe front of this notice.
Or sending a written protest to:PA Department of Revenue,Board of Appeals,PO BOX 281201,Harrisburg PA 17128-1021;
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 wnting to:PA Department oi Revenue, Bureau of I�dividual
CORRECTIONS: Taxes,ATTN:Post Assessment Review Unit,PO 80X 280601,Harrfsburg PA,17Y 28-1021,Phone p17)787-6505. See page 4
Instmctions for Inheritance Taz Return for a Resident Decedent(REV-1501)for an explanation of administratively correctable
errors.
DISCOUNT: if any taz due is paid within three calendar months after the decedenCs death,a five percent discount of the tax paid is allowable.
INTEREST: Interest is charged beginnfng with first tlay of delinquency,or nine monihs and one date from tlate of tleath,to the date of
payment. Annual interest rates are available on Form FEV-161 t,available at www revenue statepa.us,or upon rquest by
calling t-888-728-2937.
Interest is calculated as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF OAYS DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued atter the taz becomes delinquent will reflect an interest calculation to 15 days beyond the date of the
assessment. If payment is made after the interesi calculation date show on the Notice,additional interest must be calculated.