HomeMy WebLinkAbout07-12-13 NOTICE OF INHERITANCE TAX � .- pennsylvania
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE . DEPARTMENTOFREVENUE
inxearraxee rnx OIVISION �F DEDUCTIONS AND ASSESSMENT OF TAX . ...
PD BOX 280601 REV-1547 IX AFP (03-13)
HARRISBURG PA 1]328-0601 RECORDrD bFFICE pF
RE6IST�R OF �°,'iLLSnare o�-os-zoi3
ESTATE OF WIGHTMAN DOLORES A
?013 Jtif. 1� f 11 Z 2�ATE OF DEATH 02-17-2D13
ILE NUMBER 21 13-0521
ROSEMARIE KEHRIE
CLERK 0!" COUNTY CUMBERLAND
33 ALTERS RD �RPfiAP1S� C�'uRT ACN APPEAL UATE: 09-06-2013
CARLISLE pp 1������A�p G� P� (SeereversesideunderObjections)
Amount Remitted
MAKE CHECK PAYASLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SpUARE
CARLISLE PA 17013
CU7 ALONG THIS LINE ____ � RETAIN LOWER PORTION FOR YDUR RECORDS �
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REV-1547 EX AFP (02-13J NOTICE OF INHERITANCE TAX APPRAISEMENL ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: WIGHTMAN DOLORES AFILE N0. :21 13-0521 ACN: 101 DATE: 07-08-2013
TAX RETURN WAS: ( XJ ACCEPTED AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (S<hedule A) C1) .00 NOTE: To ensur¢ proper
2. Stocks and Bontls (Schedule B] �Z� .00 credit to your account,
.00 submit t�e upper po�tian
3. Closely Held Sto<k/Partnership Interest (Schedule CJ (3) of this form with your
4. Mo�tgages/NOtes Re<eivaGle (Schedule D) �y� .00 tax payment.
5. Lash/Bank Deposits/Misc. Personal Prop¢rty (SChedule E) (5) 3.099.57
6. Jaintly Owned Property (SChedula F) �6� 89�406.�4
7. Transfers (SChedule 6) ��� .00
e. Total Assets (E� 92.506.31
APPROVED �EDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Costs/Misc. Expenses (Schetlule H) �q� 4 .006.80
10. Debts/MOrtgage Liabilities/Liens (SChedule I7 �lp� 2.684. 13
11. 7ota1 D¢tluctions �11� 6r690.93
12. Net Value ot 7ax Return �lZ� 85.815.38
13. Cha�itaGle/GOVernmental Bequests; Non-el¢<tetl 9113 Trusts (Sch¢dule JJ �lg� .00
14. Net Value of EstaYe Sub3ect to Tax �14� 85�815.38
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 of Line 14 at spousal rate C15) •00 X 00 - .00
16. Amount of Line 14 tazable ak lineal rate (16) �� X 045 = .00
17. Amount of Line 14 at sibling rate (177 - �� X 12 - .00
18. Amount of Line 14 kaxable at collaYeral rate (18) 85.815.38 X 15 = 12�872.31
19. Principal Tax Due �19�= 12�872.31
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+)
AMOl1NT PAID
DATE NUMBER INTEREST/PEN PAID (-)
05-03-2013 CD017543 643.62 12,228.69
TOTAL TAX PAYMENT 12,872.31
BALANCE OF TAX DUE .OD
INTEREST AND PEN. .00
TOTAL DUE . 00
* IF PAID AFTER DATE INUICATED, SEE REVERSE IF TOTAI DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DOE jL�
FOR CALLULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIOE FOR INSTRUCTIONS. ti���
��
RESERVATION: Estates ot 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 life or years;the Commonwealth
hereby ezpressly reserves the right to appraise and assess transter inheritance taxes at the lawful collateral rate on any such
fumre interest.
PAYMENT: Detach the top portion ot this notice and submit with your payment to the Register of Wills Indicated on the 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 ta�c return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Tax(REV-1313). Applications are available from the departmenYs web site at
www revenue state pa us,any Register of Wills or Revenue District Offce,or from the departmenYs 24-hour forms ordering
service:1-800-362-2050;services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020(TT only).
Please allow 4-6 weeks from the date a refund was gran[ed[o arrive.
OBJECTIONS: Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment oi ta�c
(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 at www boardofappeals state pa us on or before the appeal date identified on the front of this notice.
Or sending a written protest[o: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 assessment should be addressed in writing to:PA Department of Revenue, Bureau of Individual
CORRECTIONS: T�es,ATTN:Post Assessment Review Unit, PO BOX 280601, Harrisburg PA, 1 71 28-1 021,Phone(717)787-6505. See page 4
Instructions for Inheritance Taz Return tor 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 decedenPs death,a fve percent discount of 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[he date of
payment. Annual interest rates are available on Form REV-7611,available at www.revenue.state.oa.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 ta�c becomes delinquent will reflect an interest calculation to 75 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.