HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE TAX [��J pennsylvania
BUREAU oF iNnivinuA� 7AxES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE K��a OEPARTMENTOFREVENUE
OF DEDUCTIONS AND ASSESSMENT OF TAX
INHERITANCE TAX OIVISION REV-154] IX AFP (�3-13)
PO BOX 280601
HARRISeURG PA inze-asoi RECOr@DE� 0�'FIC��-. �F
REGIS�Eft OF ;;����g �ATE o�-os-ZOis
ESTATE OF YOHE LAVERNE
2D13 ,il,�_ i2 PI I 2 `Z�� FILE NUMBERTH 21 13-0307
COUNTV CUMBERLAND
ALEXIS K SIPE ESQ CLERK 01= AcN 101
50 E MARKET ST ORPHANS� CQU{�"( APPEAL UATE: 09-06-2013
HALLAM �,���fr0.6,-11�p,0�p p� (SeereversesideunderObjections)
cnLAf U
Amount Remitted
MAKE CHECK PAVABLE AND REMIT PAYMENT TD:
REGISTER OF WILLS
1 COURTNOUSE SqUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE ____ �--► RETAIN� LOWER PORTION FOR YOUR RECORDS !�-
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REV-1547 EX AFP (02-13J NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTA7E OF: VOHE LAVERNE FILE N0. :21 13-0307 ACN: 101 DATE: 07-OS-2013
TAX RETURN WAS: ( X) ACCEPTED AS FILED C ) CHANGED
APPRAISED VALUE OF RE7URN BASED ON: ORIGINAL RETURN
1. Real EstaYe (SChedule A) C1) • 00 NOTE: To ensure proper
2. Skocks and Bonds (Schetlule 8) L2] .00 credit to your account,
. 00 SUbinli th¢ UPPEI' PO!'tioll
3. Closely Held Stock/Partnership Interest CSChedule C7 (3) of this torm with your
4. Mortga9es/Notes Receivable (Schetlule ID (4) •00 tax payment.
5. Cash/Hank Deposits/Misc. Personal Property (S<hetlule E) (5J 11�153. 16
6. JoinYly �wnetl Property (Schedul¢ F) �6� 4,350. 00
7. Treosfers (Schedule G) ��� .00
e. 7ota1 Assets cel 15.503. 16
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H7 �g� 13.696.45
10. Debts/MOrtgage Liabilities/Liens (Schetlule I) (107 4.285.93
11. Total Detluctions [117 17�982.38
12. Net Value of Tax Return �lp� 2.479.22-
13. Charitable/Governmental Bequests; Non-eleeted 9113 Trusts (SChedule J) �1;� • 00
14. Net Value of Estate Subject to Tax ' �lG� „ 2.4�9.22-
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 oP 41ne 14 at spousal rate (157 .00 X 00 = .�0
16. Amount ot Line 14 taxa�le at lineal rate C16) - �� X 045 = .00
17. Amount of Line 14 at sibling rate (17) � �0 X 12 = . 00
10. Amount of Line 14 taxable at collate�al �ate C18) . 0� X 15 ' .00
19. Principal Tax Uue �19�` . 00
TAX CREDITS:
PAVMENT NELEIPT DISCOl1NT C+) pMOUNT PAID
DATE NUM9ER INTERESTIPEN PAID (-]
� TOTAL TAX PAYMENT .00
BALANCE OF TAX DUE .00
INTEREST AND PEN. . 00
TOTAL DUE . 00
� IF PAID RFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT CCR), YOU MAV BE DUE �
FOR CALGULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR TNSTRUCTIONS.
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[he expiration of any estate for life or years;the Commonwealth
hereby expressly 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 paymeni to the Register of Wills Indicated on the front of the notice.
Make check or money order payable to:REGISTER OF W ILL,AGENT.
REFUND(CR): A refund of a tax credit not requested on the tau return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Tax(REV-1313). Applications are available from the departmen['s web site at
www revenue.state pa us,any Register of Wills or Revenue District Office,or from the departmenYs 24-hour forms ordering
service:7-800362-2050;services for taxpayers with special hearing and/or speaking needs:1-800-447-3020(TT only).
Please allow 4-6 weeks from the date a refund was granted to arrive.
OBJECTIONS: Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment of tax
(including discount or interest)as shown on this notice may object within 60 days of the date of receip[of this notice by:
A) Filing an appeal online at www boardofaoReals stat�pa us on or before the appeal date identified on the front ot 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 representative;or
C) C)Appealing to the Orphans'Court.
ADMINISTRATIVE Errors discovered on this assessmen[should be addressed in writing to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Ta�ces,ATTN:Post Assessment Review Unit, PO BOX 280601,Harrisburg PA, 1 71 28-1 021, Phone(717)787-6505. See page 4
Instructions for Inheri[ance Tax Return for a Resident Decedent(REV-1501)for an explanation of administratively correc[able
errors.
DISCOUNT: It any t�due is paid within three calendar months after the decedenYs death,a five percent discount of the taz 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 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 after the tax becomes delinquent will reflect an interest calculation to 75 days beyond the date of the
assessment. If payment is made atter the interest calculation date show on the Notice,additional interes[must be calculated.