HomeMy WebLinkAbout07-12-13 NOTICE OF INNERITANCE TAX � pennsylvania
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT. ALLOWANCE OR DISALLOWANCE DEPARTMENTOFPEVENUE
INHERITANCE Tax otv�s�on OF DEDUCTIONS AND ASSESSMENT OF TAX ����
PO BOX 280601
' REV4541 O( AFP (03-05)
NARRISBIIRG PA 17128-0601
RECORDED OFFICE OF DATE 07-15-2013
REGISTER OF I'IILLS ES7ATE OF SEMUTA SUSAN L
DATE OF DEATH 06-25-2007
1.013 JUI. 12 P�l 2 20 FILE NUMBER 21 07-0756
COUNTY CUMBERLAND
WRIGHT MEGq�LERK OF ACN LO1
116 GREEN LANE DR APPEAL DATE: 09-13-2013
CAMP HILL OR�9kiA��i���ft� (SeereversesideunderObjectinns)
CUMBERLAND CO.. PA nmo�nt rtemitted
MAKE CHECK PAYABLE AND REMIT PAYMEN7 T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE _.__ 1 RETAIN LOWER PORTION FOR YOUR RECORDS �
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REV-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTA7E OF: SEMUTA SUSAN LFILE N0.�:21 07-0756 ACN: 101 DATE: 07-15-2013
TAX RETURN WAS: ( X) ACLEPTED AS FILEO O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. R¢al Estate (Schadule A) �1� .00 NO7E: To ensure oropar
2. Stoeks antl 8onds (SC�oOUle B) �z7 . 00 cretl3F ta your account,
. DO suDmlt the upper oortion
3. Closely He10 Stock/Partnershl0 I�torest (SChedule C) (3) of t�1s form with your
4. Mortgagos/NOfos Raee3vable (S<hedule D) �y� .00 tax paym¢nt.
5. Cash/Bank DeDOS1ts/Misc. Personal Property (SCh¢dule E) (5) 190,000.00
6. JoSntly OwneO ProparYy (SCheEUle F) �5� •��
7. Transfers CSCheEule G) ��� .00
e. Total Assets (g) 190.000 .00
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Fun¢ral Ezpenses/Adm. Costs/Misc. Expenses (SC�edule H) �g� 86.963.00
30. Debts/MOrtgaee Liabilfties/Lfens (Sch¢tlula I) �lp� 20 .345.00
11. rotai Daau<tions �11� 107.308.00
12. Not Valuo of Tax Roturn �lZ� 82.692.00
13. C�aritaCle/GOVernmental BeQUOSts; Non-elecYOd 9113 Trusts (SChedulo J) �1;� .00
14. Net Value of Estate SuEject to Tax �ly� 62,692. 00
N07E: If an assessment was issued previously. Lines 14, 15. 16. 17, 18 and/or 19 will
reflect fieures that include the total of all returns assessed to date.
ASSESSMEN7 OF TAX:
15. Amount of LSne 14 at spousal rato (15) •00 X 00 - . 00
16. Amount of Line 14 tazable at llneal rake (16) RJ.R99. 00 X 045 = 3.721 . 14
ll. Amount af Lin¢ 14 at sfCling rate (17) - 00 X 12 .�0
18. Amount of Lino 14 taxable ai collafaral rate (18) .00 X 15 = .00
19. Principal Taa Duo �19�= 3.�21 . 14
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+7
AMOUNT PAID
OATE NUMHER INTEREST/PEN PAID (-)
05-14-2013 C0017600 .00 3.721 .14
BALANCE OF UNPAID INTEREST/PENALTY AS OF 05-15-2013 TOTAL 7AX PAYMENT 3,721 . 14
BALANCE OF 7AX DUE . 00
�� INTEREST AND PEN. 800. 18
70TAL DUE 800.18
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), VOU MAV BE DUE�\
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIOE FOR INSTRUCTIONS. V
RESERVATION: Estates ot decedents dying on or before Dec.12.7982-it any future interest in the estate is transferred in possession or
enjoyment to collateral beneficiaries of the decedent aker the expiration ot any estate for life or years;the�Commonwealth
hereby expressty reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such
tuture interest.
PAYMENT: Detach the top portion of this notice and submit with your payment to ihe 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 tax return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Taz(REV-1313). Applications are available irom the departmenfs web site at ,
w�w re�nue state o�y�,any Register of Wills or Revenue District ONice,or irom 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).
Piease allow 4-6 weeks from the date a refund was granted to arnve.
OBJECTIONS: Any party in interest not satisfied with ihe appraisement,allowance or disallowance of 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 at ww�b9-ardQallRea�a��,R1,ll3 on or before the appeal date identified on tha front of this nolice.
Or sending a written protest to:PA Department of Revenue,Board of Appeals,PO BOX 281201,Harrisburg PA 77128-1021;
B) Having the matter determined at audit of ihe account of the personal representative;or
C) C)Appealing to the Orphans'Court.
ADMINISTFiATIVE 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
Instructions tor Inheritance Tax Return for a Resident Decedent(REV-1501)for an ezplanation of administratively correctable
errors.
DISCOUNT: It any ta�c due is paid within ihree calendar months after the decedenYs death,a five 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 the date of
payment. Annual interest rates are available on Form REV-1617,availabte at www revenue state oa us,or upon rquesCby
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 tax 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.