HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE 7AX � pennsytvania
H4REAU oF INDIVIOUAL 7nxES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE `9 DBPAqTMENTOFREVENUE
INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX �'�1y REV4547 IX PFP cna-ia�
PO BOX 280601 RECORDEp 6FFf�� OF
HARRISBURG PA 1�12B-06U1
REGISTER pp R;r���g ESTATE OF SCHEER2013 EUGENE B
Z013 Jlit_ ?2 P� 2 'L� DILE NUMBERTH 21 13-0147
EDWARD P SEEBER ��ERK QJ� COUNTY CUMBERLAND
STE C400 �RPHq�yS' COUR.i. ACN APPEAL DATE: 09-06-2013
555 GETTYSBURG PIKE ��MBERLANp �p, Q� (SeereversesideunderOhjectinnsJ
MECHANICSBURG PA 17D55-5207 Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTNOUSE SQUARE
CARLISLE PA 17013
CUT AlON6 THIS LINE �► RE7AIN LOWER PORTION FOR YOUR RECORDS �
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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: SCHEER EU6ENE BFILE N0. :21 13-0147 ACN: 101 DATE: 07-08-2013
TAX RETURN WAS: < JO ACLEPTED AS FILED O CHANGEU
APPRAISED VALUE OF RETURN BASED ON: �RIGINAL RETURN
1. Real Estafe (SChodulo A) (1) •0� NOTE: To ensure oroper
2. StocKS anE Bonds (Schetlule B) �Z� ,00 ere0lt to yaur aeCOUnt,
�Q submit t�e uDVer portion
3. Closely Heltl Stock/Partnershlp Inierest (ScheEUle C) (3] af this form with your
4. Mortgagas/Notes Rec¢ivable CSchetlule ID (4) • 0� Yax payment.
5. Cas�/Bank Deposits/M1se. Persanal PropertY (Sehetlule E) (5) 129,240.51
6. Jolntly Ownad Procerty CSCheEUle F) �6� .00
7. Transfers tSchaCUle G) ��� 636,rJ80.82
e. 7ota1 Assets ce) 765.821 .33
APPROVED DEDUC7IONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Cosks/Xisc. Expensas (SChedula H) �g� 59.331 .46
10. Dobts/MorTgaea LSabilftlas/LSens CSehetlule I) (10) 2•164.48
11. 7otai Deauctions �11� 61,445.94
12. Nei Yalun oF Tax Return �1z� 704,325.39
13. CharitaCle/GOVCrnmental BeCUOSts; Non-elottad 9113 Tfusts (SCh¢tlule J) �13� -00
14. Net Value ot Estai¢ Suo]ect to Tax ��y� 704 ,325.34
NOTE: If an assessment was issued previously, Lines 14, 15. 16. 17, 18 and/or 19 wi]1
reflect fieures that include the toial of all returns assessed tu tlate.
ASSESSMENT OF TAX: �
15. Amount of Lino 14 at 5pousal rate � (15J .00 g 00 .0�
16. Amount of LSne 14 taxable at lineal rato (16) T�G ���F- �9 X OGS $1 .694.(4
17. Amount of LSne 14 at slblSng rate (17) - �� X 12 .00
18. Amouni of Line 14 taxable at collateral rate (18) . 00 X 1$ .�0
19. Princioal Tax Oae (19)= 31 .694.64
TAX CREDI7S:
PAYMENT RECEIPT DISCOUNT (i) pMpUNT PAID
DATE NUMBER INTEREST/PEN PAID [-)
04-30-2013 C0017 4 1,584.73 30,109. 91
TOTAL TAX PAYMENT 31,b94.64
BALANCE OF 7AX DUE .00
INTEREST AND PEN. .00
707AL DUE .60 � n
s IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU NAY BE DUE �aN( V
FOR CALCULATION OF ADDTTIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. `�
RESERVATION: Estates of tlecedents dying on or before Dec. 72, 1982-it any future interest in the estate is transferred in possession or
enjoyment to collateral beneficiaries ot dhe decedent after the expiration of any estate for life or years;ihe Commonwealth
hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawfu�collateral rate on any such
fuNre interest. �
PAYMENT: Detach the top 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(CRj: A refund of a tar credit not requested on the taz retum may be requested by compYeting an Application ioi Retund of
Pennsylvania lnheritance and Estate Taz(REV-1373). Applications are available from the departmenYs web site at
www revenue.statep .a�u ,any Register of Wills or Revenue Dis[rict Office,or trom the departmenYS 24-hour forms ordering
service:1-800-362-2050;services for taxpayers with special hearing and/or speaking needs:t-800-4473020(TT only).
Please allow 4-6 weeks from the date a refund was granted to arrive.
OBJECTIONS: Any parry in interest not satisfied with.the appraisement,allowance or disallowance of deductions,or assessment of tax
(including discount or interest)as shown on this noiice may object within 60 days of the date of receipt of this no5ce by:
A) Filing an appeal online at www�oar oF�Ppeals st tae a�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 177 28-7 027;
6) 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 shoultl be addressed in writing to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Taxes,ATTN:Post Assessment Review Unit, PO BOX 280607,Harrisburg PA,17126-1021,Phone(717)787-6505. See page 4
Instructions for Inheritance Tar Return tor a Resident Decedent(REV-1501)for an explanation of atlministratively correctable
errors.
DISCOUNT: If any taz due is paid within three calendar months after the decede�Ys death,a five percent discount of the taz 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-1611,availa6le at www revenue state oa us,or upon rquest by
calling 1-888-72&2937.
Interesi is calculated as follows:
{NTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELIN�UENT X DAILY INTEREST FACTOR
Any Notice issued after 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 calculallon date show on the Notice,additional interest must be calculated.