HomeMy WebLinkAbout07-12-13 NOTICE OF INHERI7ANCE TAX �� pennsylvania
BUREAU oF irvnivinua� rqxES APPRAISEMENT, ALLDWANCE OR DISALLOWANCE � \\� DEPHRTMENTOFREVENUE
INHERITANCE TAX DIVISIDN OF DEDUCTIONS AND ASSESSMENT OF TAX ��� R�,-1s4� IX AFP cos-is�
PO BOX 280601
HAftRISBURG PA 1]128-0601 �e�0���_p /'�C��/�� O�
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RE6iSTER OF ��ILLS nnre 07-15-2013
f ESTATE OF OTOOLE GERTRUDE R
(t.�L3 ���. 12 pf� 2 21 �ATE OF DEATH 02-16-2013
• FILE NUMBER 21 13-0295
BANGS cr�i��'K��� COUNTY CUMBERLAND
429 S 18TH ST �k�'NANS' COURT A�N APPEAL DATE: 09-13-2013
CAMP HILL CUM�6Ri�t�S�-&�vzPA (SeereversesideunderObjections)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OP 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 CO2-13� NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: OTOOLE GERTRUDE RFILE N0. :21 13-0295 ACN: 101 DATE: 07-15-2013
TAX RETURN WAS: ( X) ACCEPTED AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (S<hedule A) (1) .00 NOTE: To ensure proper
2. Stocks antl Bonds (Schedule B) �p� .00 credit ta your ac<ount,
.00 submit the upp¢r portion
3. Closely Heltl Stock/Partnership Interest (S<hedule W (3) of this form with your
4. Mortgaees/NOtes ReceivaEle CS<hedule D) (47 • 00 tax paymenk.
5. Cash/Bank Deposiis/Misc. Personal Property (SChedule E7 (5) 249,563.38
6. Jointly Ouned Property (Schetlule F) �6� 8,496.97
7. Transfers (Schedule G7 ��� 480�505.25
e. 7ota1 Assets (e) 738 .565.60
APPROVED DEDUC7IONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schetlule H) �9� 22.886.87
10. Debts/MOrtgage Liabiliti¢s/Liens (SChedule I) (30) 6 .576.77
11. Total Detluctions �11� 29,463.64
12. Net Value of Tax Return �12� 709�101 .96
13. CharSta6le/GOV¢rnmental Bequests; Non-elect¢d 9113 Trusts (Seh¢tlule J) �13� . �
14. Net Value of Estate Sub]ect to Tax �ly� 709,101 .96
NOTE: If an assessment was issued previously, Lines 14. 15, 16, 17, 18 and/or 19 will
reflect fi9ures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount ot Line 14 at spousal rate (15) •00 X 00 - .00
16. Amount ot Line 14 taxable at lineal rate (16) - �� X 045 = .00
17. Amount of Line 14 at siblin9 rate (17) - 00 X 12 - .00
18. Amounk of Line 14 taxable at wllateral reke (18) 709.101 .96 X 15 = 106.365.29
19. Principal Tax Due (19)= 106.365.29
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT (+) qMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
05-16-2013 CD017615 5,318.26 101,047.03
TOTAL TAX PAYMENT 106.365.29
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 CCR), YOU MAY BE OUE �
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
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 beneficiaries of the decedent after the expiration of any estate for lite or years;ihe Commonwealth
hereby ezpressly reserves the right to appraise and assess transfer inheritance taxes 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 Ihe front of the notice.
Make check or money order payable to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tax credit not requested on the[ax return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Taz(REV-1373). Applications are available from the department's web si[e at
www revenue state pa us,any Register of Wills or Revenue District Office,or from the departmenYs 24-hour forms ordering
service: 1-800-362-2050;services for taxpayers 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 ot deductions,or assessment of tax
(including discount or interest)as shown on this notice may objecl within 60 days of the date of receipt of this notice by:
A) Filing an appeal online at www boardofapoeals state 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 1 71 28-1 021;
B) Having the matter determined at audit of the accoun[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,ATfN:Post Assessmen[Review Unit, PO BOX 280601, Harrisburg PA, 17728-1021,Phone(71�)787-6505. See page 4
Instructions for Inheritance Tan Retum for a Resident Decedent(REV-1501)for an explanation of administratively correctable
errors.
DISCOUNT: If any tax due is paid within three calendar months after the decedenCs death,a five percent discoun[oi 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 interesl rates are available on Form REV-7611,available at www revenue state.pa.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 aker 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.