HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE TAX �[�`'J pennsylvania
BUREAU oF irvDivi�uq� iqxes APPRAISEMENT, ALLOWANCE OR DISALLOWANCE � „� DEPARTMENTOFREVENUE
iNHeaiTaNCe Taz urvisioN OF DEDUCTIONS AND ASSESSMENT OF TAX ���� REV-1547 IX AFP (03-19
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HARRISBURG PA 17128-0601
�tCO�ti[�C� QK�'ICE nF DATE 07-08-2013
REGISTEF� OF "��(Lt.S ESTATE OF MARTIN HAROLD A
f� UATE OF DEATH 08-03-2012
�U1� ���_ �Z �� 2 `LL' FILE NUMBER 21 13-0484
CHERYL A MCCRACKEN COUNTY CUMBERLAND
CLERK 0!= ACN lol
66 MILLERS GAP RD �p{�p APPEAL DATE: 09-06-2013
ENOLA PA �25-'1'U��� ����T (SeereversesideunderObjections)
��MBERLAfVD CO., PA Amount rtemitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SpUARE
CARLISLE PA 17013
CUT ALONG THIS LINE -� RETAIN LOWER PORTION FOR YOUR RECORUS 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: MARTIN HAROLO AFILE NO. :Z1 13-0484 ACN: 101 OATE: 07-08-2013
TAX RETURN WAS: ( X) ACCEPTED AS FILED O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) C1) • 00 NOTE: To ensure proper
2. Stacks antl &ontls (Schetlule 8] �2� .�0 cretlif to your accounY,
.00 submit the upper portion
3. Closely Heltl Stock/Partnership Interest (Schedule C) (3] of this farm wiYh your
4. Mortgages/Notes Receivable (SChedule D) (4) • 0D tax payment.
5. Gash/Bank DepOSits/Misc. Personal Property CSChetlule E) (y) .00
6. Jointly Ownetl Praperty (SChetlule F) �6� .00
7. Transfel's (Schedule G) ��� 7r044. 00
8. Tatal Assets (e) 7•044.00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Costs/MiSC. Expenses (SChetlule H) �g� 2,410. 00
10. Debts/MOrtga9e Liabilities/Liens (Schedule I) (307 .00
11. Total Dednctions (lll 2r410.00
12. Net Valu¢ of Taz Heturn �12� 4r634.00
13. Charitable/GOVernmental Bequests; Non-elected 9113 Trusts (SChedule J) �y37 . 00
14. Net Value of Estate Subject to Tax �ly� 4r634.00
NOTE: If an assessment was issued PreviouslY, Lines 14, 15, 16, 17, 18 and/or 19 will
reflecY fi9ures that include the total of all returns assessetl to date.
ASSESSMENT OF TAX:
15. Amounk of Line 14 at spousal rate (15) .00 X oo = .00
16. Amount af Lin¢ 14 taxable at 1Snea1 raYe C16) �•F;�- �� X 045 = 208.53
17. Amount ot Line 14 at sibling rate (17) � �� X 12 ' .00
18. Amount of Line 14 taxable at collateral rate (18) . 00 X 15 = . 00
19. Principal rax nue �19�= 208.53
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) pryOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
04-25-2013 CD017508 .00 208.53
TOTAL TAX PAYMENT 208.53
BALANCE OF TAX DUE ,pp
INTEREST ANU PEN. .00
TOTAL DUE .00 ^
• IF PAI➢ AFTER DATE INDICATED. SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE �{-�Y
FDR CALCULATION OF AODITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRULTIONS. �n�
\�/
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 decedeni aRer the expiration of any estate for life or years;the Commonwealth
hereby expressly reserves the right to appraise and assess[ransfer 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 W ILL,AGENT.
REFUND(CR): A refund of a tax credit not requested on the taz re[urn may be requested by completing an Application for Refund of
Pennsylvania lnheri[ance and Estate Tax(REV-1313). Applications are available from the departmenCs web site at
www revenue statP.�a.us,any Register of Wills or Revenue District Offce,or from[he departmenYs 24-hour forms ordering
service: 1-800-362-2050;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 satisfed with the appraisement,allowance or disallowance ot deductions,or assessment of tax
(including discount or interest)as shown on this notice may object within 60 days of the date of receipt of this notice by:
A) Filing an appeal online a[www boardof2ooeals state�a u�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 177 28-7 021;
B) Having the matter determined at audit of ihe account 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,ATTN:Post Assessment Review Unit,PO BOX 280601,Harrisburg PA, 17128-1021,Phone(717)787-6505. See page 4
Ins[ructions for Inheritance Ta�Reiurn for a Resident Decedent(REV-1501)for an explanation of administra[ively correctable
errors.
DISCOUNT: If any taz due is paid within three calendar months after the decedenYs death,a five percent discount of the ta�paid is allowable.
INTEREST: Interest is charged beginning with first day of delinquency,or nine months and one date from date ot death,to the date of
payment. Annual inierest rates are available on Form REV-1611,available at www revenue state oa us,or upon rquest by
calling 1-888-728-2937.
Interes[is calculated as tollows: -
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 15 days beyond the date of the
assessment. If payment is made atter the interest calcula5on date show on the Notice,additional in[erest must be calculated.