HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE TAX � pennsylvania
APPRAISEMEN7, ALLOWANCE OR DISALLOWANCE � o
BUREAU OF INDIVIDUAL TAXES p�o [ � DEPPRTMENT OFPEVENUE
INHERITANCE TAX OIVISIOH �� B��D.U�j TICONS AND ASSESSMENT OF TAX
PO BOX 280601 u�+' Or F�C� OF• REV•15�7 IX AFP (03-13>
NpRRISBURG PA 1 7128-0 6 01 RE61ST�ft 0� t�J��LS
z0i3 J(i(. 12 P DATE 07-08-2�13
� � ��' UATE70FOUEATH 02CO2-2013 ROBERT B
CLERK OF FILE NUMBER 21 13-0191
RICHARD L GINGRICH �RPHAIdS� COU(Zj COUNTY CUMBERLAND
PO BOX 430 �UINBERLA►�p CO., P� ACN pppEAL DATE: 09-06-2013
LEWISTOWN PA 17044-0430 _ (Sec�reven.esideunderObjeclions)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT 70:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CU7 ALON6 THIS LINE --i 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 ASSESSMEHT OF TAX
ESTATE OF: PECK ROBERT BFILE N0. :21 13-0191 ACN: 101 DATE: 07-OS-2013
TAX RETURN WAS: i X) ACCEPTED AS FILED O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estata (SChedule A) ' (1� 311r147. 00 NOTE: To ensure proper
2. Stocks antl Honds (SC�eEUl¢ BJ �z� .00 <redit to your account,
. 00 submit the upPer portlon
3. Clos¢ly Held Stock/Partners�fp Intoresf (Sc�edule C) �3) of this form with yaur
4, MorYpagos/Notes Roceivable (Schedule D) (4) •�� ta• payment.
5. Cas�/Bank Deposits/Misc. Personal Property CSch¢tlule E) (5) •��
6. Jointly Ownod Property [SCh¢pule F) �6� 5,376.60
7. Transf¢rs (Schedulo G) ��� 150. 100,U0
e. iotal assecs ca� 466.623.60
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/AOm. Costs/Misc. Expenses (SChetlule H) �92 15.158.90
10. Debts/Mortgaee LfabilfFies/Liens (SeheEUle I) (10) 840.34
11. rotal Deauctlons �tl� 15,999.24
12. Nat Value oF Tax Roturn �ly� 450,624.36
13. C�ariYable/Governmental Bequesis; Non-eleetetl 9113 TrusYs CSchedule JJ �13� .00
14. Net Valuv af EsYate Subjeek to Tax ' �14� 450.624.36
NOTE: If an assessment was issued previously, Lines 14. 15, 16, 17, 18 and/or 19 will
reflee! fi9ures that include the total of all returns assessed to date.
ASSESSMEN7 OF TAX:
15. Amount of LSne 14 at spousal rate C15) •00 X 00 . 00
16. Amount of Line 14 taxable at lineal rate (16) �F� •F��-;� X 045 = 20.278. 10
17. Amount of Line 14 aF sibling rate (17) � �� X 12 .00
18. AmounY of Line 14 taXaElo at eollateral rate C18) .00 X IS .0�
19. Prfncipal Taz Due (19)= 20r27$. 10
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+) pryOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-1
04-30-2U13 CD017525 1,013.91 19,264.23
TDTAL TAX PAYMENT 20,278. 14
BALANCE OF TAX DUE .04CR
IN7EREST AND PEN. ,00
TOTAL DUE . 04CR
+ IF PAID AFTER UATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTEO AS A CREDIT (CR), YOU MAY HE DUE ('(�/
FOR CALCULATION OF ADDITIONAL INTE6EST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. �����
�
RESERVATION: Estates of decedents dying on or before Dec. 12,7982-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[o appraise and assess transfer inheritance taxes at the lawful collateral rate on any such
future interest.
PAYMENT: M ke check or m ney order payable t a AEGISTER OF WILLmAGENT e Register of Wills Indicated on the front of the notice.
REFUND(CR): A refund of a tan credit not requested on the tax relurn may be requested by completing an Application for Refund ot
Pennsylvania lnheritance and Estate Tax(REV-1313). Applica[ions are available from the departmenPs web site at
www revenue state.�a�i�s,any Register of Wills or Revenue District Office,or from the departmenYs 24-hour brms ordering
service: 1-800-362-2050;services for ta�cpayers with special hearing and/or speaking needs:1-800-4473020(TT only).
Please allow 4-6 weeks from the date a refund was granted to arrive.
OBJECTIONS: Any party in in[erest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment of taz -
(including discount or interest)as shown on this notice may object within 60 days of[he date of receipt of[his notice by:
A) Filing an appeal online at www.h � faoo al�oa 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 17128-1021;
B) Having the matter determined at audit of the account of the personal represen[ative;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: Inst uct o s forPlnhentance Tax Return for�a Re den�t Decedent(RErV 1501)or an�e8pla ati n of ad(min st ati e5y corsrect blee 4
errors.
DISCOUNT: If any tax due is paid within three calendar months after the decedenYs death,a five percent discount of the tar 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 raies are available on Form REV-1617,available at www revenue state oa 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 15 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.