HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE 7AX [�] pennsylvania
APPRAISEMENT. ALLOWANCE OR DISAILOWANCE
BUREAU oF INDIVIDUAL TAXES OF DEDUCTIONS AND ASSESSMEN7 OF TAX ���y�� DEPARTMENTOFREVENUE
1NHERITANCE TAX DIVISION REV-1547 IX AFP (03-13)
PO BO% 280601 RECORDED OFFICE OF
HARRISBURG PA 17128•0601
REGISTER OF !'JILLSDATE o�-is-zoia
p�p TATE OF CLARK RUSSELL E
Z013 JUl_ 12 I 11 2 �TE OF DEATH 01-20-2013
FILE NUMBER 21 13-6349
CLERK OF COUN7Y CUMBERIAND
IRWIN R�GER BORPHANS� COURTACN 101
60 W POMFRET ST APPEAL DATE: �9-13-2013
CARLISLE PA i�oi�a���SRLAISD CO., PQ (Se¢reversesideund¢rObjectians)
Amount Remitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T4: .
REGISTER OF WILLS
1 COURTHOUSE SpUARE
CARIISLE PA 17013
CUT ALON6 THIS LINE ____ --i RETAIN LOWER PORTION FOR YOUR RECORDS !--
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REV-1547 EX AFP (02-13) NOTICE OF INHERITANLE TAX APPRAISEMENT. ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ES7A7E OF: CIARK RUSSELL EFILE N0. :21 13-a349 ACN: 101 DATE: �7-15-2013
TAX RETURN WqS: C X) ACCEPTED AS FILEU O CHANGED
APPRAISED VALUE OF RETURN BASEO ON: ORI6INAL RETURN
1. Real Estate fSC�eCUle A) il) •00 NUTE: To ensure prooer
2. Stocks end BonES [Schedule B) (z) •00 cretllt to your account,
QO sllbmlt th¢ upDBf p01'L100
3. Closely Nn1G Stock/Partners�ip Interest (Schedule C) (3) of thls form with your
4. Mortgages/NOtes R¢ceivablo CSchedule D) (4) '��� iax payment.
5. Cash/Bank D¢po5lts/Mfsc. Personal Praperky (Sc�edule E) (5) 12.100.34
6. Jointly Ownetl Property (Sc�adule F) (b) •��
7. Transfers cs<noaule c� �T� 176,982.64
8. ToYal ASSets (g) 189.082.98
APPROVED DEDUC7IONS AND EXEMPTIOHS:
9. Funeral Exp¢nses/Adm. Costs/Misc. Expenses <Schedula H) �p� 3.911 .28
lU, OebfS/MOrtgaee LSaDilities/Liens CS<hedula I] (10) 1$.332.20
11. Sotal D¢ducYfons (11) ZZ>Z43.48
12. Net Value of Tax Return �lp� 1b6,839.50
13. CAarltable/GOVernmental Bepuosts; Non-elociaO 9113 Trusts (SCheCUle J) �y;� .00
14, N¢t value of Estate subiect to rax �14� 166.839.50
NOTE: If an assessment was issued previously, Lines 14, 15. 16, I7, 18 and/or 19 will
reflect fieures that include the tolal of all returns assessed- to date.
ASSESSMENT OF 7AX:
15. Amouni of Line 14 at spousal rato (15J .00 X 00 .UO
16. Amount of lin¢ 74 taxable at lineal rate (16) ����R;Q ��n X 045 = 7�507.78
17. Amount of Line 3G at sSOlin9 rate (17). . �� X 12 .DO
18. Amouni of LSne 14 taxable at collatoral rate (18) .00 X 15 .0�
19. PrincSpal Taz Due C19)= J�5Q7.78
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C�] qMOUNT PAID
DATE NUMBER INTERESTJPEN PAID (-)
� 05-17-2013 CD01762 .00 7,507. 78
TOTAL TAX PAYMENT 7,507 .78
BALANCE OF TAX DUE .00
INTEREST AND PEN. ,00
TOTAL DUE .00 \
+ LF PAID AFTER DATE INDICATED, SEE REVERSE IF T�TAL DUE IS REGLECTED AS A CREOIT (CR), YOU M0.Y eE DUE \�`��
GOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSiRUCTIONS. �\\
RESERVATION: Estates of decedents dying on oi before Dec_12, 1982-if any future interest in the estate is transferred in possession or
enjoyment to collateral beneficiaries of the decedent afler the expiration of any estate for�ife or years;the Commoowealth
hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such
future inlerest.
PAYMENT: Make check or money order payable to:REGISTER OF WVLLmAGENT e Register of Wills Indtcatetl on the Front of the rrotice.
REFUND(CR): A reiund of a tax credit not requested on the tax return may be requestetl by completing an Application for Refund of
Pennsylvania lnheritance and Estate Tax(REV-1313). Applications are available from the departmenYs web site at
� www reven�.slaLp�,any Register of Wills or Revenue Distriq Ottice,or from the departmenYS 24-hour forms ordering
service:1-800-362-2050;services for taxpayers with special hearing and/or speaking neetls: 1-800-447-3020(TT oNy).
Please ailow 4-6 weeks from the date a refuntl was granted to arrive.
OBJECTIONS: Any parry in interest not satisfied with the appraisement,allowance or disalbwance of deductions,or assessment of tax
(including discount or interest)as shown on this notice may object within 60 days of the daze of receipt of this notice by:
A) Filtng an appeat online ai www boardofao�eals state oa us on or before the appeal date identified on the front of this notice.
Or sending a written protest to:PA DepaAment of Revenue,Board of Appeals,PO BOX 287201,Harrisburg PA 17128-1021;
B) Having the matter determined ai audit of the account of the personal representative;or
C) C)Appealing to the Orphans'Court.
ADMINISTRATIVE Errors discovered on tfiis assessment should be addressed in writing to:PA Department of Revenue,Bureau of Individual
CORAECTIONS: Inst uct o s orPlnhentance Tau�Retum for�a Resitleot Decedent RErV-�150}or�an�e8pla at�on of admin st ati vely co Sectablee 4
errors.
DISCOUNT: If any t�due is paid within three calendar months after the decedenYs death,a five percent diswunt of ihe taz paid is allowable.
INTEREST: Interest is charged beginning with first day oi delinquency,or nine months and one date irom tla[e of death,to the date of
payment. Annual interest rates are available on Form REV-1611,availabie at www revenue state oa us,or upon rquest by
calling 1-888-728-2937.
Interest is calculated as foilows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELIN�UENT X DAILY INTEREST FACTOR
Any Notice issued after 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.