HomeMy WebLinkAbout07-12-13 ' NOTICE OF INHERITANCE TAX -�[��J pennsylvania
BUREAU oF INDIVIDUAL iaxES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE �4 DEPARTMENTOFREVENUE
INNERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX pEy-154] EX AFP <aa-ta>
PO BOX 280601
NABRISBURG PA 17128-0601 RECORDED O�FICL OF
�EG�ST�R OF 6°v��L(,S DATE 07-15-2013
t9 ESTATE OF SHANK JEAN E
1��I3 ���_ �2 P�� � �� FILE NUMBER�� �1 13-0229
IRWIN ESQUI ROG
CLf�RK OF COUNTY CUMBERLAND
60 W POMFRET ST ��PHANS' COURT ACN APPEAL DATE: 09-13-2013
CARLISLE ��.�Q�����G�(� �A (SeereversesideunderObjections)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SpUARE -
CARLISLE PA 17013
CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS F
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REV-1547 EX AFP (02-13) NOTSCE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF �JEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: SHANK JEAN EFILE N0. :21 13-0229 ACN: 101 DATE: 07-15-2013
TAX RETURN WAS: ( X) ACCEPTED AS FILED O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) •00 NOTE: To ensure proper
2. Stocks and Bonds (Schedule B) �y . 00 cretlit to your account,
. 00 submit the upPe� portion
3. Closely Heltl Sto<k/Partnership Inkerest (Schetlule C7 �3) of this farm with your
4. Mortgages/Notes Reeeivable (Schedule D) (4) • 00 tax payment.
5. Gash/Bank Deposits/Mis<. Personal Property (Schedule E) (57 26.933.67
6. Jaintly Owned Property (S<hedule F) �6� .00
7. Transfers (Schedule G7 ��� 282,691 . 19
e. 7ota1 asseks (e) 309.624.86
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Cosks/Misc. Expenses (SChetlule H) �9� 15.458.51
10. Debts/MOrtgage Liabilities/Liens (Schetlule IJ �10) 7•230 .58
11. ToYal Deductions (11] 22.689. 09
12. Net Value of 7ax Return �lZ� 286.935.77
13. CharitablelGovernmental Bequests; Nan-elected 9113 Trusts CSchedule JJ �y3� .00
14. Net Value oF Eskate Subject to Tax �147 286,935.77
NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will
reflect figures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rate (157 • 00 X 00 - .00
16. Amount ot Line 14 taxable at lineal rate C16) �A�-9�F-�� X 045 = 12�912. 11
17. Amount of Line 14 aY siblin9 rate (17) - �0 X 12 ' .00
18. Amount of Line 14 taxable at collateral rat¢ (18J .00 X 15 = .00
19. Principal Tax Due �19�= 12�912. 11
TAX CREOITS:
PAYMENT RECEIPT DISCOUNL (+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAiD C-)
05-16-2013 CD017617 645.61 12,266.50
TOTAL TAX PAYMENT 12,912. 11
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00 �
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), VOU MAV BE DUE <^
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. V�
RESERVATION: Estates of decedents dying on or before Dec. 12,1982-if any future interest in the estate is transferred in possession or
enjoyment to collateral beneficianes of the decedent after the expiration of any estate for life or years;the Commonwealth
hereby expressy reserves the right to appraise and assess transfer inheritance taxes at the lawtul wllaterel rate on any such
tumre interest.
PAYMENT: Detach the top portion of lhis notice and submit with�your payment to the Register of Wilis Indicated on the iront of the notice.
Make check or money order payable to:REGISTER OF W ILI,A6ENT.
REFUND(CR): A refund of a tax credit not requested on the tax reNrn may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Tax(REV-1313). Applications are available from the departmenfs web site at
www.rev_CIlU�.statC,Ra.05,any Register ot Wills or Revenue Disirict OKce,or from the departmenTs 24-hour forms ordering
service:1-800-362-2050;services for tazpayers with spedal hearing and/or speaking needs:1-800-4473020(TT onty).
Please allow 4-6 weeks irom the date a refund was granted to arrive.
O&IECTIONS: Any party in interest not satisfied with the appraisement,allowance or disallowance of deduclions,or assessment of tax
(including discount or interest)as shown on this notice may object within 60 days of the date of receipt of this notice by:
A) Filin9 an appeal online at www boardofaooea3,52���.p�,u5 on or before the appeal date identified on the tront of this notice.
Or sending a written protest to:PA Department of Revenue,Board of Appeals,PO BOX 281207,Harrisburg PA 17128-1021;
8) 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 writing to:PA Department of Revenue,Bureau of Individual
. CORRECTIONS: Taxes,ATTN:Post Assessment Review Unit,PO BOX 280607,Harrisburg PA, 17128-1021,Phone(717)787-6505. See page 4
Instructions for Inheritance Tax Return tor a Resident Decedent(REV-1501)tor an ezplanation of administratively corredable
errors.
DISCOUNT: If any tax due is paid within three calendar monihs afler the decedenCs death,a five percent discount of the tax 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,available at www.revenue.state.o .�s,or upon rquest by
calling 7-888-728-2937.
Interest is calculated as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINOUENT X DAILY INTEREST FACTOR
Any Notice issued after ihe tax becomes delinquent will reflecl an interest calculation to 15 days beyond the date of the
assessment. If payment is made after the interest calcula6on date show on the Notice,additional interest must be calculated.