HomeMy WebLinkAbout07-12-13 NOTICE OP INHERITANCE TAX .� � , pennsylvania
BUREAU OF INDIVIDUAL TAXES '4PPRAISEMENT. ALLOWANCE DR DISALLOWANCE DEPARTMENTOFREVENUE
LNHERITANCE SAX OSYISION OF DEDUCTIONS AND ASSESSMENT PF TAX REV-1547 IX AFP (03-13)
PO BO% 280601
NARRISBIIRG PA 17128-0601
RECptcGtp ;��Fp��o�, 07-15-2013
REC�a��fijt OF (eS�Tp�E OF BALTIMORE E M
�ATE OF DEATH 11-21-2010
1013 ,1��_ 12 P�F ry'UMBER 2� lo-�ZO�
C��Y CUMBERLAND
BALTIMORE JULIAN T C���K Oj..ACN 101
410 WESTOVER RD APPEAL DATE: 09-13-2013
SHIPPENSBURG PA 17257-]C0�12R8�Q�S ��URr (SeereversesideuxderObjections)
��M RLAN� COAmp�ynt Remittetl
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE _.__ � RETAIN LOWER PORTION FOR YOUR RECORDS F
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REY-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: BALTIMORE E MFILE N0. :21 10-1207 ACN: 101 DATE: 07-15-2013
TAX RETURN WAS: C x> ACCEPTED AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASEU ON: ORIGINAL RETURN
1. Real Estate (SChedule A) �1� 32,000. 00 NOTE: Ta ensure proper
2. Stocks antl Bands (S<hedule B) (Z) .OU creGit to your accounY,
. 00 sUbmit Yh¢ UPper pOrtion
3. Closely Held Sto<k/Partnership Interest (SChetlule C) (3) of this form with your
4. Mort9a9esfNotes Receivable CSchetlule D) �G� •00 tax payment.
5. Cash/Bank Deposits/Misc. Persanal Property (S<hedule E) (5) 1 .700.00
b. Jointly OwneG Property CS<hedule F) �6� .00
7. Transfers CSchetlule G) C77 .00
8. Total Assets (87 33.700. 00
APPROYE� DEUUCTIONS AND EXEMPTIONS:
9. Funerel Expenses/Atlm. Cosis/Mis<. Expenses (Schetlule H) �9� 7.713.50
10. Debts/Mortgage Liabilities/Liens (SChetlule I) �Ip�_ 687. 00
11. Total Detluctio�s �11� 8.400.50
12. Net Value of Tax Rekurn �lZ� 25.299.50
13. Charita6lefGOVernmental Bequests; Non-electetl 9113 Trusts (Sehedule J) �13� .00
14. Net Value of Estate Subject to Tax �lG� 25�299.50
NOTE: If an assessment was issued prevYously. L3nes 14, 15. 16, 17, 18 and/or 19 will
reflect figures that include the total of all returns a5sessed to date.
ASSESSMENT OF TAX:
15. Amount of Lin¢ 14 at spousal rate (15J .fl� X 00 - .00
16. Amount oF Line 14 taxable at lineal rate (16) �F.999 . FO g 045 = 1 . 138.03
17. Amoun; af line 14 at sibling rata (17) - 00 X 12 - .00
18. AmoLnt of Line 14 taxable at collateral rate C18) . 00 X 15 = .00
19. Principal Tax Due �19�° 1 �138.03
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT (+) pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
06-14-2013 CD017754 .00 20.00
INTEREST IS CHARGED THROUGH 07-30-2013 TOTAL TAX PAYMENT 20.00
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 1, LLS.U3
REVERSE SIDE OF THIS FORM INTEREST AN� PEN. 66.09
TOTAL DUE 1, 184. 12
• IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL OUE IS REFLECTED AS A LREDIT UR), YOU MAY BE DUE ��
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
RESERVATION: Estates of decedenis dying on or before Dec. 72,1982-it any future interest in the estate is transferred in possession or
enjoyment to collateral beneficiaries of the decedent after the ezpiration of any estate for life or years;the Commonwealth
hereby ezpressly reserves the right to appraise and assess transfer inheritance taues at the lawful collateral rate on any such
future interest.
PAYMENT: Make check or mon�ey order payable to:REGISTER OF W ILL AGENT e Register of Wills Indicated on the front of the notice.
REFUND(CR): A refund of a tau credit not requested on the tax 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 revenu�tate oa us,any Register of Wills or Revenue District Office,or from the departmenYs 24-hour forms ordering
service:1-800362-2050;services for taxpayers with special hearing and/or speaking needs:1-500-447-3020(TT only).
Please allow 4-6 weeks from the date a refund was granted to arrive.
OBJECTIONS: Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment of tax
(including discount or interest)as shown on this notice may objecl within 60 days of the date of receipt of this notice by:
A) Filing an appeal online at� �a do�PP�'I�ta�p�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 17728-1021;
B) Having the matter determined at audit of the account of the personal representative;or
C) C)Appealing[o the Orphans'Court.
ADMINISTRATIVE Errors discovered on this assessment should be addressed in writing to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Inst ucto s orinhentance TaxtReturn or�alRe tleM Decedent(RErV 1501)or�an�e pla ati n of ad(min st ati vely corsrectablee 4
errors.
DISCOUNT: If any tau due is paid within three calendar months atter ihe decedenYs death,a five percent discount of the taz paid is allowable.
INTEFEST: Interest is charged beginning with frst 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-1611,available at www revenue state oa us,or upon rquest by
calling 1-588-728-2937.
Interest is calculated as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELIN�UENT X DAILY INTEREST FACTOR
Any Notice issued after the taz becomes delinquent will reflect an interest calculation to 15 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.