HomeMy WebLinkAbout07-29-13 NOTICE OF INHERITANCE TAX j i� pennsylvania
BUREAU OF INpTYIDUAL TAXES APPRAISEMENT. ALLOWANCE OR DISALLOWANCE DEPARTMEN70FpEVENUE
zxx�tttrar�cE rqx aivisiox 4F DEDUCTTONS AND ASSE5SMENT OF TAX � R�y-is47 IX aFe cea-isa
FO HOX 288503
HARRISHURG PA 3712S-06U1
DATE 0?-22-2013
ESTATE 4F HORVATH BEBNITA E
DATE OF DEATH 08-02-2003
FILE NUMBER 21 07-0577
C4UN7Y CUMBERLAND
PECH7 ESQ WAYNE M ACN 101
STE 200 APPEAL DATE: 04-20-2013
1205 MANOR ➢R (SeereversesfdeunderObj¢ctions)
MECHANZCSBUR6 pA 17055-4426 Arount Re�itted�-----��
MAKE CHECK PAYABLE AND RENIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARIISLE PA 77U13
CUT ALONG THIS LINE _ �-► RETAIN LOWER PORTION FOR YDUR RECORpS �--�
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REY-�547 EX AFP <02-13) NOTICE 4F ZMNERITAMCE T1Ut APPRAISEMENT, A�16WANCE 4R
DSSAEl4WANCE QF DEDUCTIONS ANp ASSESSMENT 4F TAX
ESTATE OFz HORVATH BERNITA EFILE N0. :21 07-057� ACN: 101 DATEs 07-22-2013
TAX RETURN WAS: C X> ACCEPTED AS F24ED C J tHANBED
APPRAISEII YAIUE OF RETElRN BASED ON: ORZG2NA� RETURN
1. Real escate cschaauie q� �1� 94,500.00 NO7E: To ansura a�ovew
2. Stockx and Bonds B<hatlula BS t2) .00 �rsCit ta your account,
OQ submlt tlie uppsr porti4b
3. Ciosely He1G StocklPat-tnership Interes# CSChadule C} {33 of this form xith your
4. Mortpegas/NOtes Receivqble CSChadule p) C47 •�0 tax payment.
5. Cash/Bank Oopoxits/Misc. Personal Proparty CSehatlule E) (5) 9�737.26
6. Jointly OwneG P�ov9rty t5<hotlttie FI (g} �fl�
7. Tra�sters CSChetlule GS ��� •00
e. Total Assets Ce) 104,237.26
APPRQYED DEDUCTIpNS AND EXEMPTI6NS:
9. Funaral Expensas/AEm. COStsfMisc. ExDenscs CSchad�la H> tg�. 14.:704.D0
L0. DebtS/MorYpBge Liabilikles/L1anS (Seh6dule I) (10)— 30.�p� 33 .-.-.-.. %� �
in4' rw> :�7' � .
11. Tofal Daductioos � `.�{i=} �W4. • $.33
22. Nat Yalua of Tax Return C,: =���12� ��$ � $ 93
13. Charltable/GOVarnmental Baques#s; Non-elaeted 9113 Trusts (Sehctlula J7 � -:(.,1�} � c7 � �� ! -n0
14. Net Valua ot Estate Sud7ect tti Tax 1— '�;47. rn 5�.3fi8.93
NOTE: Zf an assesseent was issued- pravious2y, �Snes 14, 15, id, �i,_`1E�`and�pr �'}�=xii1
reflect fiAUres tbat include the totel of all returns assesse`d to daY�e. � . ���"
_
AS5ESSMENT OF TAX: ��-� � � ��- �=��
�:-::.. �� ::... .
75. Amount ot tine 14 at spousal rat• f151 .09 7�:_�DO � � �� '�Y 00
Ib. Araount af Line 24 taxable at l3neai ratc <IbJ �R.VLR .9#�-;X 045 = t�_� �'L'� 2.70
17. Amounk of LSne 14 at sSblinp rake C17) ..00 X 12 ' .QO
18. Amaunt af Line 14 taxa0le at collateral rate C18) .QO X 15 = .00
14. Princlpal Tax Due {Ig�' 2,652.T0
TAX CREDITS:
PAYMENT RECEIPT DISCDUNT C+) AMOUNT PAID
pATE NUNBER INTEREST/PEN PAID C-S
OS-04-201 C O1 70 .00 1, 2.7Q
Ob-A4-2Q13 CD01771q .00 900.00
BALANCE OF UNPAID INTEREST/PENALTY AS OF 06-05-2013 TOTAL TAX PAYMEN7 2,652,70
BA�ANCE OF TAX DUE ,OQ
INTERES7 AND PEN. 1:214.?9
TOTAL dUE 1,219.79
* IF PAID AFTER BATE INDZCATED, SEE REYERSE SF T6TAL OUE ZS REFIECTED AS A CREDIT {Ck}, YpU NAY &E DUE�\`},t�/
FOR CALCUI.ATIBN flF ADpITZQNA� INTEREST. A REFUND. SEE REYERSE SIDE FQR INSTRUCTIONS. �lY'W`
1�1
RESERVATION: Estates�of dee�deMs dying on or before Dec.72, 7982-if any future interest in the estate is iransferted in possessian or
enjoymerct M edl�9fal benaficlari6S of the decederrt after th8 expiratron of any astele.fw Nfe or yearS;Ihe ComrrK�mNeaflh
hereby expressly reserves fhe ripM ro appraise and aesess transter inheritance ta�ces at the lawlul collateral rete an any such
fuNre interest
PAYMENT: Detach the top pordon of this notice and submit with your payment hr the Register of Wills Indicated on the iront of the notice.
Make check or money order payaMe M:REGISTER pF WILL,AG6NT.
� REFUND(CR}: A ref�u�d af a t�credit�wt requesied on the Gvc retum may be requesied by c�w�4etiny 8n A�n fcr ReEur�d of
Pennsy3vania lnhe�s and Estate Tati(REV-13i3j, Appr'�esibris ara av�IatiiB irom the de�erimBnCs web site at
,any�Repister of Wills or Revenue Distnct QtRda,or fr'om�tlie deparkmeM's'24•hour forms ordering
service:1•800-962•2050;serWCes for taxp8yers wkh speael hearinp anNw apeakinp needs:t•800-447-3020(7T only).
Please allaw 46 weeks trom the date a refund was granted to arrive.
O&1ECTIONS: Any party in interest trot satisfied with the appraisement,aitowance or disaliowam;e of deducticros,or a3sessment of tax
(incNxfing tliscount or interest)as sMwn pn this nouce may object within 60 daye of the date of receipt af this notice by:
A} FiAng an appeai anline at Yi,'ffiV ha_r[bfy�@�state•oa"�a on or befwe the appea!date ide[qi�ed on tha hoM of this rrotice.
�sendng a written pro�t�:PA Deparfineirt of R9Vg�ue.Bpardof Appeals,P{}gtSX 2$1241:Har�rg PA 1712$-1021;
� 8) Havinp the maiter detemrrred at audit of tha account M ihe per9onaYraproseMative;or -
� C) C)Appealing to the Orphans'Court.
AflMINISTRATtVE Ermrs discovered on tttis asseasment should be ad�esse<f in wdW�p to:PA DepaRmeM of Reverwe,Sureau of i�ckvidual
CORREGTIO�IS: Fa�c�,ATTN:Pasi Assessrnent Review Urrit,PO 80X 28t3S01,FMerr'�{wrg PA.17128-1ff21,Phone{7!?}787-6505. See�d
Instructiot�s for inharitance Tau fieturn for a Restdent Dccedem(REV•5501}tor an expianation of admin(shativeiy corcec.�tatiie
0ROr5.
� DISGOUN'f: if any t�due is paid wvi4vn ihree calendar nwnths after the decedenYs death,a fiva percent r��unt of tha tae paid is aibwabie.
INTEREST: Interest is charged bepinning with first day of delinquency,or nine mooths and one date from date of death,to Ne date of
paymeM. Annual interest rate8 are available on Form REV-1611,evsilabie at www-revenuesfate.oe.us,or upon rquest by
. calling 1-858-728-2937.
Imerest is cak�alated as fallows:
INTERE3T=BALANCE OF TAX UNPAID X NUMBER t7F DAYS QELINQUENT X DAILY INTEREST FACTOR
A�y Piotrc.e issued after the fve be�mes deii[u�nt wiii reflect an iriierast cakxaiation�15 tiays beyond the date of the
assessrnent. If payrrrent is made after Hre interest calwlation�te shwv on the NoHce,addkional interes#m�t be cala+latecl.