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l NOTICE 8F INHERITANCE TAX ' s pennsylvania
HUREAU tlF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISA�LOWANCE DEPARTMExTOFREVEwuE
tr�EazuNCe Taz oivi&ror� 8F DEDUCTZBNS AWD ASSESSMENT OF TAX ��
PO !tlX 280601 REV-1547 IX AFP (0343)
XMNRISQUt6 AA 1712&-86U1
DATE 07-22-2013
ESTATE OF GARNER ROBERTA R
DATE OF DEATN 02-02-2011
FII.E NUMBER 21 11-0168
COUNTY CUMBERtAND
IRWIN II ESp HAROLD S p�N 1Q1
64 S PITT ST APPEAL DATE: 09^20-2013
CARLISLE PA 17013 {Seereversesideunder06jeckons)
A�ount Re�ltted�-�-u��--�
MAKE CHECK PAYABI.E AND REM2T PAYMENT T0:
REGISTER OF WILLS
1 C4URTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE �► RETAIN LOWER PORTION F�R YOUR RECOROS f-�
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REY-1547 EX AFP CO2-I3] NOTICE 8F 2NHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF OEDUC7IDNS AND ASSESSMENT pF TAX
ESTATE OF: GARNER RdEERTA RFILE N0. :21 11-0168 ACN: 101 IIATEs 07-22-2013
TAX RETttRN MAS: { l ACCEPTE� AS FIIED t y(3 CNANGED SEE ATTACHED NOTICE
APPRAISED YALUE pF RETURM SASED ON: SUPPLEMENTA! RETURN NO. 02
1. Real Estate CSChodula A3 C1) •�� NqTE: Ta ansura prqper
2. Stocks antl Bonds CSC�adulc B3 �Za .UO crotlit to yoar accouM,
.00 5u6mik thp upp0� pOrYlon
3. Closely Ha1C 9toek/Partnership Intarest (SChedule C) C3) 04 tbls torm with your
4. MortgagesJNOtos ReesivaDie fSChadule D} {4} •�0 tax paymant.
5. Cash/Bank Deposits/Mtsc. Personal ProparYy CSCh�Aule E) CS) 392.19
fi. dointly Owned Property {SChedule F) t6) .06
T. Transfere CSChedule G) {7? 'QQ
, 8. Total AssaYS (e) 392. 14
APPROYED DEllUGTIQNS AND EXENPT24N3:
9. Funeral Expenses/Atlm. Costs/Misc. Expanses (Sehedula H) <g� 4.670.24
1�. DetrtslMortgage LiabilttiaslLipns LSchedula T7 t1G) .00
li. Total PeducYions t77� 4.670.24
12. Nek Valua of Tax Return �yZ� 4�278.05-
13, ChaMtabicf6pverna�ental &oques#s; Non-glacted 4113 Trusts {Schaduls J) ti3} .��
14. Nat Valua ot 6state Sub]act io Tax C14S 37,134.33
NOTE: if an assessMent was issuad previously. Lines 14, 15, 16, 17, 18 and/or 19 will
reflect fiDUras tAat includa tha tote2 of a12 returas ass�csmd ta �te;� f=,i
ASSESSMENT OF TAX: � o � �;� c7
25. Amount of tine Z4 at spousa2 rate {1S3_ .C�O=�� !30 �00
16. Amount oP LSne 14 taxaEle ot lineal rate C16> ��•� ;��=�X �45 � .Y-ys_671...05
cv-_T'T-
17. Amount af lSnu 74 at sibiing rsta C177 �T2 rt� -a��� �-7 .00
18. Amount ofi Line 14 taxable et collaterel ratq (18J ^ �v�; �5 .00
19. Pri�cioai 7ax Due � c? �-�193���671.05
TAX CREDITS: `-`� '=�' - -�---
c �, i: �'y
PAYXENT RECEIPT DISCOUNT Lt) qMOUNT P/IIp ::'� N u rn
�ATE NUM9ER INTEREST/PEN PAID C-> 'p ' � y q
03- - 012 O1 2 .4 - 1, 3.� 6 a � T
07-31-2012 CDOld335 .00 22.77
TOTA� TAX PAYMENT I,Sb5.91
BALANCE OF TAX DUE 194.86CR
INTEREST AND PEN. .00
TOTA� DUE 194.86CR
* LF PAID AFTER DATE INDiCATED, SEE REYERSE Sf TOTAL DUE IS REFIECTED AS A CREDZT fCR}, y0U MAY BE DUE��
FOR tALCULATION OP ADDITIaNAL IN7ERES7. A REFUND. SEE REVERSE SIDE FpR IN57RUCTIONS.
IyM ♦
RESERVATl4N: Estates af deceden�tlying on ar t�tore 4ec.72,1982-if any fuWre interest in ihe estdte Is traneferred in ppssessJon or
enjoyment ro cofiaterei berreNCiaries ot tha decedaM aiter the expirallon of anY§�a#e far iite or years:N�a Commonwealth
. hereby expressly reaerves Me�IgM to appraise and assess transter inherilance taxes at tlie lawful collateral rate an any such
future imerest.
� PAYMENT: Datach the Mp portion of fhis rwtice arxl.guWrM wikh your payment ta the Hepister of Wills Indicated o�ttie tront ot the�otice.
�� Make check or money order peyab�e ta:RECiiSTER OF WILL,AGENT.
REFUND(CR}: A retund oi a tatt crecGt not requestad ar fhe tax reNm may 6e requested by cocr�pigW'g an ' ' n fur ftefur�o#
Pennsylvania lnheritance and Eetate Tax(REV-13Y3). Applicadons are availddie from U»depai'1menYS web stte et
- www.reverx�,.�w.�.eaY.��9?�er of Wilis or F2sva+��pistrict tkMriB,w hom tlte depet4menYs�24hour toems or�ring
service:i-eoo,as2-2t,�o;serviCas for te�cpay9rs with spoCiai heerinp arKliOr speaking neet�:i-8�-447�3020(TT only}.
Please albw 46 weeks from the date a refund was granted to arrive.
� OBJEC710NS: Any paAy in interest not satisfied with the appraisament,allowance or di&allowance af tleduclions,or aesegsment of t�
(inclu�ng d�scpurrt or iirterest}as shown on Mis nptice may object within 6D days of N�e date of raceipt of this rwtice by:
A} Fikng an appeal pnidne at on q�befare the appeal date idantii'ied on the front of this rwtice.
Or sanding a wr(iten protest to:PA depBrUnenY ot Aevenue,8aard of Appeats,PO BOX 281207,Harris3surg PA 17128-1021;
B) Havirq the matter dete�min�i at audt ot the account of the personal�represeMetive;or�
C} C}Appeafing ta the Orphar�s'Ca�rt.
. AdMiNiSTRATiVE Errors discaversd on this asse&sment shouk!be addressad in writinp to:PA Departme�t of Aevenue,Bureau of Indivi�al
CORRECTIONS: Ta�ces,ATTN:Post p�e8sment Review Unk,P(S 66X 280601,Narrisbur�y PA,i 7128-t024,Ptwne(717}767-6505. See page 4
Insbuclipns far Inhe�ltance Tax Fieturn tor a ResVdent Decedent(REV-t 501)for an explanation af admMistra6vely correctable
errors.
. . DISGOUNT: tt any taz due ts pau#witliin three c�aVgndar montf�s after the decedartTs dgath,a five per�M discount of ttae tax paid is aAowable.
. INTEREST: InteresS fs charged bepinning witt�first day ot deUnquency,or nine months and one date from date ot death,to the date af
payment. Annuai iMetest rates are availa6te an Form REV-181 t,avaiiabb at ,or upon rquest by
ca II ing 1-588-728-2937.
Interest ia calcuiated as folbws:
� iNTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUfNT X DAILY tNTEREST FAGT4R
Any tdotice issued aRer the tar beta�enes deGr�er�t witV refiect ar�intersst catculation to 15 tlays beyond the date of the
assessment. If payment is made aiter the intereat cabulation date show on the NoUCe,adfitionai interesY must be caicufated.
aEK�araElt�m4a) �. �
r pennsylvania lNHERiTANCE TAX
DEPARTMENT OF REVENUE EXPLANATION
BURfAU dF INDIVI[7UAL TRXES OF CWANGES
PQBpX 28QBp7
DECEDENTS NAME PfLE NUMBER
Raberta R. Garner Z111•0168
f2EV1EWE4 BY ACN
Destiny S.R. Brawn 101
ITEM
SCHEDULE Np, EXPI.ANATWN OF CHANGES
A Forvvarded to Post Assessmen# Review Unit in referenae to#he reduction to A,H.
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