HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE TAX , . pennsylvania
APPRAISEMENT> AILOWANCE OR DISpLLOWANCE
BUREAU OF INDIYIDUAL TAXES c pA y�n fjjJJ,�T/C} NS AN� ASSESSMENT OF TAX ' DEPARTMENTOFREVENl1E
INNERITANCE TAX OIYISION RLGOfqV�U ��f'rlli� OF - REV-1547 EX AFP (03-13)
PO BOX 280601
HARRISBURG PA 17128-0601 REGISTC€2 OF ��ILLS
pm DATE 07-15-2013
?013 JU(. 12 I II 2 21 ESTATE OF NIK�LAUS ROBERT C
�ATE OF DEATH 01-17-2013
CIERf< 0;� FILE NUMBER 21 13-0248
SAXTON N
�rQ�'NA�1S� C.OURT COUNTY CUMBERLAND
327 LOCUST St U�BERLAND CQ., PA A�N APPEAL DATE: 09-13-2013
C�LUMBIA PA 17512-1120 (S¢ereversesideunderObjections)
Amount Remitted
MAKE CHECK PAYABLE AND REM1T PAYMENT T0:
REGISTER OF WILLS
1 COURTHOIJSE SQUARE
CARLISLE PA llD13
CUT ALONG THIS I.INE � RETAIN LOWER PORTION FOR YOUR RECORDS f-�
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REV-154T EX AFP (02-13� NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: NIKOLAUS ROBERT CFILE N0. :21 13-0248 ACN: 101 DATE: 07-15-2013
TAX RETURN WAS: C X) ACCEPTED AS FILED ( J CHANGED
APPRAISED YALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate CSChedule A) (1) •0� NOTE: To ensure proper
2. Stocks and Ponds (Schedule B) �Z� .00 cretlit Yo your accoant,
.00 submit the upver porFion
3. Closely Held Stock/Partnership InteresY (S<hetlule C) (3) of this form with Your
4. Mortgages/Notes Re<eivahle (Schedule D) l4) •00 taX payment.
5. Cash/Bank Deposits/Misc. Personal Property CSchetlule E) (5) 8.099.96
b. Jointly �wned PropertY (Schedule F) (5) .00
7. Transfers (SChetlule 6) - �7� •00
e. Total Assets (8) 8.099.96
APPROVED DEDUCTI�NS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Losts/Misc. Expenses (SChetlule H) �9� 1 .693.99
10. Debts/MOrtgage Liabilities/Liens CSChetlule I) (1D) �6.892.38
11. Total �eauctions cll) 78,586.37
12. Net Value ot Tax Return �ip� 70.486.41-
13. C�aritable/GovernmenCal B¢quests; Non-electetl 9113 Trusts (Scnedule J] �1;� .�0
14. Net vaiue ce Estake suciect to rax �lp� 70,486.41-
NOTE: If an assessment was issued previously, �ines 14> 15. 16, 17, 18 and/or 19 will
reflect figures that include the total of all returns assessed to date.
ASSESSMEN7 OF TAX:
15. Amount af LSne 14 ai spousal rate (15> .00 x 00 = .00
16. Amount of Line 14 taxahle at Sineal raYe [16) -�� X 045 = .00
17. Amount of Line 14 a! sihling rete (17). ��0 X 12 - .00
18. Amou�t of Line 14 taxable at collateral rate (18) ,00 X 15 - .00
14. PrineiPal Tax Due (197= ,��
TAX CREDITS:
PAVMEN7 RECEIPT DISCOUNT (+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE _pp
INTEREST AND PEN. .00
TDTAL DUE •00
+ IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT CCR), YOU MAV BE D��
FOR CALCl1LATI0N DF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
RESERVATION: Estates of decedents dying on or betore Dec.12,1982-if any future interest in the estate is transferred in possession or
enjoyment to collateral beneficiaries of the decedent afler the ezpiration of any estate for life or years;the Commonwealth
hereby expressly reserves the right to appraise and assess transfer inherilance tazes at the lawful collateral-rate on any such
future 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 tax credit not requested on the tax return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Eslate Tax(REV-1313). Applications are available lrom the departmenPS web sile at
www reveIlU�,Is ate,ps�,us,any Register of Wills or Revenue District O�'ice,or trom the departmenTs 24-hour forms ordering
service: 1-800362-2050:services tor tazpayers with special hearirtg and/or speaking needs:1-800-4473020(TT only).
Please allow 4-6 weeks irom the date a refund was grantetl to arrive. .
OBJECTIONS: Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment of tar
(inclutling discount or interest)as shown on this notice may object within 60 days of lhe date of receipt of this�otice by:
A) Filing an appeal online at ww_w b9�ido�APBa�.SI2lg.pa.ti3 on or betore ihe appeal tlate ideMified on the iront 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 ot the account of the personal representative;or
C) C)Appealing to ihe Orphans'Court.
ADMINISTRATIVE Errors discovered on this assessment should be addressed in writing to:PA Department ot Revenue,Bureau ot Individual
CORRECTIONS: Tanes,ATTN:Post Assessment Reviev+Unit,PO BOX 280601,Harcisburg PA,17128-1021,Phone(717)787-6505. See page 4
Instructions for Inheritance Tax Return for a Resident Decedent(REV•1501)for a�explanation of administratively correctabfe
errors.
DISCOUNT: If any tax due is Aaid within three calendar months atter ihe decedenYs death,a frve percent discount of the tax paid is allowable.
INTEREST: Interest is char9ed beginning with first day of tlelinquency,or nine months and one daie from date of death,to the date of
payment Annuat inierest rates are available on Form REV-16N,available at�^•^v revenue stat oa us,or upon rquest by
calling 1-888-728-2937.
Interest is calculated as tollows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINOUENT X DAILY INTEREST FACTOF
Any Notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days beyond the date ot the
assessment. N payment is made atter the interest calculation date show on the Notice,additional interest must be calculated.