HomeMy WebLinkAbout07-01-13 �._. _
NOTICE OF INHERITANCE TAX '�iy pennsylvania
BUREAU oF INDIVIDUAL TAXES APpRAiSEMENL ALLOWANGE OR DISALLOWANCE
OF DEDUCTIONS AND ASSESSMENT OF TAX �� OEPARTMENTOFREVENUE
INXERITAt�E TA% DIYZSIOX _r. n� REV•1547 IX AFP (0343)
Po eox znocoi �1Fv,rJr�,`�.t� i?`c' r��,��: ��
NARRISBUR6 PA 37128-0667 r,
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�7 DATE 07-01-2013
{�I,A�.� u�tJi. 1 �� 1 �. 5 i £STATE OF SMELTZER BIlTH E
- 4ATE QF DEATH 12-13-2�12
,,,, �.�; FI�E NUMBER 21 13-0003
CL.Li��� ��t COUNTY CUMBERLAND
PETER J ODONNF{1}�f3HA{��S' C�UURT A�N 101
15 S WAYNE s����E�LA(,yp ���„ ?j1 APPEAL DATE: 08-30-2013
�EWISTOWN FA 1?044-214b (SeereversesideudderObjectlons)
A�nunt Re�itted����-��-�-�
MAKE CNECK PAYABIE AND REMI7 PAYMEN7 T0:
REGI5TER OF WILLS
1 COURTHOUSE SpUARE
CARIISLE PA 17013 '
CUt AL6N6 TNIS LINE _ �-Y _lRETAIN LDWER PORTION FQR Y4UR RECQRDS �
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REY-1547 EX AFP CO2-13) N0T2CE QF 2NHERITANCE TAX APPRAISENENT. ALLOWANCE OR
DISALLOWANCE OF DE�UCTIONS ANA ASSESSMEN7 OF TAX
ESTATE OF: SMELTZHR RUTH EFI4E N0. :21 13-0003 ACNa 101 DATf: 67-OS-2013
TAX RETURN WAS: CJ(7 ACCEDTED AS FILEU O CHAN6ED
APPRAISED YALUE 4F RETURN 9ASED ON: ORIGINAL RETLIRN
1. Real EstBte (SChedulo A) C1) ��0 NpTE: Tq ensuro prOpar
2. Stoeks antl Bonds CSChetlula B) <z7 .00 cratlit ta your aceaunt,
.Oa su6mit the upDO�' uortion
3. Clpsely Held Stock/Partners�lp InSerest CSChedule W C3) ot this farm pitA your
4. Xortgnpas/NOtas Recaivable CSchetlule D) t4) •QD tax osY�enY.
5. Gsh/Bank Dnoosits/Misc. Personsl Propar#y CSChatlul¢ E) C57 205:557.45
b. Jointiy 6wnmd PrOPerri CSChetlul♦ F} {�} •0�
?. Transferx fSehedula 6) i7J '�Q
8. Tatal Assets �g) 205.557.45
APPROY£D 4EDUCTIONS AND EXEMPTI4NS:
4. Punerai ExRensos/Adm. Costs/Miso. Exponsos (Sehetlule H) �g� 17.057.03
10. Debts/MOrtpagg LIab111t1es/I.Sens (SChetlule I7 (yp) 14.345.89
1i. tota� neauccsons ��1� 31,402.42
lz. aet vaiue of rax teeturn ilZ� 174,154.53
13. C�aritaCle/Governmental 6equasts; Non-eiacted 4113 Trusts (Schadule J} C13J '��
14. Nat Vgiue ot Estata Subjcet io Tax �14? 174,154.53
NOTE: If an assess�ent was issuad previausly. Lines 14, 15. 16, i7, 18 andtor 19 xill
refleet fiDUrex that insluda the total of all raturns asssssad ta date.
ASSESSMENT dF TAX:
25. A�ount ot line 14 at spousal rrte C157 •00 X 00 .00
16. Amount of Line 14 taxablu at lineal rata Clb7 �7G•j�'���; X �45 = 7�$36.95
17. AmounS af Line 14 at 4i613np rate C173 �� -0� X 12 .60
1s. amount of Line 1ti taxat+ie ax cailatarsi �ate tis) .pp z 15 .00
19. PrinCiRal 7az nue {lp�a 7,SS6.45
rnx caenzTS:
PAYME T RECEIPT DISCOUNT (+) AMOUNT PALD
DATE NIIMBER INTEREST/pEN PAID C-7
3-0 -2 1 17 7 .42 7,00D.00
05^02-2013 GD017555 .00 468.53
TOTAL TAX PAYMENT 7,836.45
BALANCE 6F TAX DUE ,pp
INTEREST AND PEN. .00
TDTAI DUE .00
� IP PAZt7 AfTER DATE INDICATED, SEE REVERSE IF TDTAL DUE IS REFLECTEp AS A CREDIT (CR). YOU MAY BE DUE �
FOR CALCULAT20N OF pDUITIONAI INTEREST. A REFUND. SEE REYERSE STDE FOR IXSTRUCTIONS.
RESERVATION: Estates of decerJeMS dying on or before Dec. 72,7962-'rf any�utwe interest in the eatate is transferred i�possession or
enjoyment�caMaterat b�nefip�as af tl�e decedent after the axpira0on af any eaiam for Nte a Years�tM Canrtranweeqh
hereby expre�ly reserv�the rlpM�appraise azd assess transier intie�fAl+�ce taxes at tt�taov(ui�ilatersl rate on arry such
future interest.
PAVMENT: petach Me Mp portion af this notice and.suhmit with your p.aymee�t�the Rspister qf Wills lr�dicsted an the iront of Hie rrotic�.
Make cBack ot money oNer payati�e io:AEGI5TER OF WILL,AGENT.
REFUND(CR): A refund ot a fac credit rrot requested on the tax return may be requested by�19�g an Application for Refund of
Pannsylva�ialnherilp�g and Estate Ta�c(REV•1313}. Apphcaiions are avexi�ie�from Uie deperhnerKs web ske at
yyww.rev ... .�. a�y Repfster of iMps ot Revenue Qiatrict Office,or Msnt tf��tiep�hndM's 24-hour iorm�orderinp
service:i-800-,982-2050;aprvicqs fa taxpayers with speaai fbarirq and�or speaWrg nesds:l-ep0•<47-3020{TT oniy}.
Please aibw 46 weekx from the dste a refund was greMed to arrive.
OBJECTfOt.tS: Any party in irrterest not sa6sfiesi wRh the appraisemerrt,aibwarme or disa�bwance ot daductio�,or assessment of ta�c
{inclu�rig discount or intarsst)�showr�on tt�s notice may object w(#�fn���ys of the date ot raceipt o#this riotitics by:
A) Fi6rag an appeat anfi�e a# on or before the appeai c�te ide�fied on the front of Uris rw6ce. ..
Or sendirp a written proteat M:PA DqaqMment Of Rgvenue,Board W Appeais,P4�X 281 Z(}i,HarriBburg PA 11t2$-1021;
B} Havirq the maite�`t�tmmined at azMft of tl�e�accouM of Xfie�per9onal lepresentative;or �
GT C)AppeaA�g to the.Or�ans'CouK. .
ADPAIFi15TRATiVE Errors�scovered on this sssessment shouid be addrassed in writinp k�:PA DapaRmerrt of Revenue,6ureau of Indvidual �
CORRECTIqNS: Taxes,ATTN:Post � . � .ftevfew Unit,PO 8QX�2806Ui,Harrfakwrg PA;19128-1D2t.Pho�e{717)'T67-6505. 'See page 4 .
instnictions for Ir�erflance Tex Retum for a Resident Decetknt(REV-1501)for an explanapan W a�ninisKativaly cprrgetable �
errors.
DISGOUM: If any t�due is paid vridiin three caiendar months after the decadenPa death,a five perceM discount of the ta�c paid is aBawable. �
INTEREST: Interest is charged beginninp with firat day of deHnquencY,or nine rtror�tfs and one dafe fr4m daie of dealh,to the date of .
paymeM. Annuai iM6rest rates are avaiiabk on Form FtEV-1611,availa�bie at ,or upqn�rquest by .
c211ing t-B88•728-293Z � � ,
(ntCiBSt iS cS�C'•ili2ted 8&fOtfOwS:
WTEREST=SAI.ANCE OF TAX UNPAID X NUMBER QF DAYS DELINOUENT X DAILY INTEREST FACTOR _.�.
Any Nptice issued afte�the ha�c becomes deBnqueM will reflect an interest cakulation to 75 days beyorn!tha�te of the
assessment. if payment is m�after the iMereet caicuiatian dafe show on ihe Rtotice,ad�tionai irrterest must be cak;ulated.