HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE TAX � pennsylvania
BUREAU oF iNDivtnua� ipxES '4PPRAISEMENT, ALLOWANCE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX DEPARTMENTOFREVENUE
INHERITANCE TpX OIYISION �tECORb[U OrF�fCk QF REV-15G7 IX AFP (03-13)
PO BOX 2806U1
HARRISBURG PA 17128-0601 pCn�J�CC� O� ����1 r
fiLlS Lf (_J
� pm DATE 07-15-2U13
2013 JUL 12 I I � 2ES'��TE UF WISE EMILY M
DATE OF DEATH 02-28-2013
C4�ERK �f FILE NUMBER 21 13-0302
FEATHER ELIZABETNH 1�
ORPNANS' COUR�°UN7Y CUMBERLANO
3631 N FRONT ST CUMBERLAND GO.A�A APPEAL DATE: 04-13-2013
HARRISBURG PA 17110-1533 (SeereversesideunderObjections)
Amount Remitted
MAKE CHECK PAYABLE AND REMI7 PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SqUARE
CARLISLE PA 17013
CUT ALONG THIS L1NE __._ � RETAIN LOWER PORTION FOR YOUR RECORDS !�
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REV-1547 EX AFP CO2-13� NOTICE OF INHERI7ANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE �F DEDUCTIONS AND ASSESSMENT OF 7AX
ESTATE OF: WISE EMILY MFILE N0. :21 13-0302 ACN: 101 DATE: 07-15-2U13
TAX RETl1RN WAS: ( X) ACLEPTED AS FILED O CHANGED
APPRAISED YALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (SChetlule A) Cll •0D NOTE: To ensure Proper
P. Stocks and Bonds CSchetlule B) �y 43,565.56 cretlit to your aecount.
.00 submit the upper partion
3. Closely Held Stock/Partnership Interest l5chetlule C) (3) of this form rith your
4. Mortgages/NOkes Receivable (Sc�edule D) (4) � �� tax OaYment.
5. Cas�/Bank- Deoosits/Misc. Personal Property tScheaule E) (57 147�440.37
6. Jointly Owned Property (SChetlule F) (b) •00
7. Transters tScheaule G) �7J 24.964.74
e. Total Assets c8) 215.990.67
APPROYED DEDUCTIONS ANU EXEMPTIONS:
9. Fun¢ral Expenses/Atlm. CosFS/Misc. Expenses CSChetlule HJ �97 12.684.34
30. Debts/Mortgage LSa6ilitfes/Liens CSchetlule T) (10) 1 .058.43
il. Total Deeuctians �11� 13,742.77
12. Net Value of Tax Return �12� 202s247.90
13. Gharitabl¢lGOVernmental Bequests; Non-eleetetl 9113 Trusts (SChedule J) �lg� .00
14. Net Value of Estate Su6jeet to Tax �141 202r247.90 ��
N07E: If an assessment was issued Previously, Lines 14, 15. 16. 17, 18 and/or 19 will
reflect figures that i�clude Yhe total of all returns assessed to date. �
ASSESSMENT OF TAX:
15. Amaunt of Line 14 at spousal rate (15) .00 X 00 = .UO
16. Amouni ot Line 14 taxable at lin¢al �ate (16) -�� x 045 = .00
17. Amount af Line }4 at sibling rate (17) 1R9.247.90 X 12 = 21 .669.75
18. Amount of Line 14 taxable at. callaferal rate (18) 20.000. 00 x 15 = 3.U00 .�0
19. P�incipal Tax Due C19�- 24�869. 7$
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT (+) AMOUNT AAID
➢ATE Nt1MBER INiERESVGEN PAID C-J
05-17-2013 CD017633 1,243.49 23,626.26
TDTAL TAX PAYMENT 24,869.75
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00 \
TOTAI. DUE .00 �
� IF PAID AF7ER OATE INDILATED. SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR). VOU MAY BE DUE V\V
FOR LALCULATION OF AD➢LTIaNAI INTEREST. A f2EFUND. SEE REVERSE SIDE FOR INSTRUCTI�NS. \�
� RESERVATION: Estates ot tlecedents 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 decetlent after the expiration of any estate for life or years;the Commonwealth
hereby expressly reserves the right to appraise and assess transfer inheritance taxes at ihe 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 Indicatetl on the front of the notice.
Make check or money order paya6le to:REGISTER OF WILL,AGENT.
REFUND(CR): 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 Estate Tax(REV-1313). Applications are avaitable hom[he departmenfs web site at
www.reven�.state oa�. ,5,any Register of Wills or Revenue District Ottice,or from ihe departmeM's 24-hour forms ordering
service:1-800-362-2050;services for tazpayers with special hearing and/or speaking needs:1-500-447-3020(TT only}.
Please allow 4-6 weeks from the date a refund was granted[o arrive.
OBJECTIONS: Any party in interest rrot satisfietl with the appraisement,allowance or disallowance of deductions,or assessment of tau
(including tliscount or in[erest)as shown on this notice may objed within 60 days of the tlate of receipt of this notice by:
A� Filing an appeal oNine ai www 6oardofaooeal .s�(a e oa us 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 281201, Harris6urg PA 7 77 28-7 027;
B) Having the matter determined at audit of the account ot the personal representative;or
C) C)Appealing to the Orphans'Court.
ADMINISTRATIVE Errors discovered cn this assessment should be addressed in writing to:PR Department of Revenue,Bureau of Individual
CORRECTIONS: Taxes,AiTN:Post Assessment Review Unit,PO BOX 28D607,Harrisburg PA, 17728-1021,Phone(717j787-6W5. See page 4
Instructions for Inheritance Tax Return for a Resident Decedent(REV-1501)for an explanation of administratively correciable
eaors.
DISCOUNT; If any tatt due is paid within three calelWar months atter ihe decedenYs death,a Five percent discouM of ihe taz paid is allowable.
INTEREST: Interest is charged beginning with first tlay of delinquency,or nine months and one date from tlate ot death,to the date of
payment. Annual interest rates are available on Form REV-167 t,available at vnvw.revenue state oa uc,oi 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 Nottce issued after ihe tax becomes delinquent widl reflect an interest calculation to 15 days beyontl the date of ihe
assessment. If payment is matle after ihe interesi calculafion date show on the Notice,additional interest must be calculatetl.
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