HomeMy WebLinkAbout08-02-13 NOTICE OF INHERITANCE TAX � pennsylvania
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE ■ DEPARTMENTOFREVENUE
BU2eau oF iNnivIDUA� 7axES OF DEDUCTIONS AND ASSESSMENT OF TAX `���1
INHERITANCE TAX DIVISION REV-1547 IX AFP (03-13)
PO BOX 2E�601
HARRISBURG PA 17128-0601
DATE 07-22-2013
ESTATE OF HORVATH BERNITA E
DATE OF DEATH 08-02-2003
FILE NUMBER 21 07-057�
COUNTY CUMBERLAND
PECHT ESQ WAYNE M p�N 101
STE 200 APPEAL DATE: 09-20-2013
1205 MANOR DR (SeereversesideunderObjections)
MECHANICSBURG PA 17055-4926 A�aunt Re�itted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOl1SE SpUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE � RETAIN LOWER PORTION FOR YOUR RECORDS H
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REV-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF 7AX
ESTA7E OF: HORVATH BERNITA EFILE N0. :21 07-0577 ACN: 101 DATE: 07-22-2013
TAX RETURN WAS: ( J(7 ACCEPTED AS FILEO O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (SChetlule A) C1)
94�500.00 NO7E: 7o ensure prooar
2. Stocks and Bands (SChedula B) �y� .00 cradSt to your a<count,
.00 Submit the upper portion
3. Closely Held Stock/ParYnarship Interest (SChadule C) C3) af this form with your
4. Morkgages/NOtes Receiva6le (SChetlule D) C47 '00 tax payment.
5. Cas�/Hank Deposits/Mise. Personal Pr000rty (SCheOUle E7 (5) 9,737.26
6. Jo3ntly Orned Property (SChedule F) �5� .00
7. Transfers (SChetlule G) ��� .00
a, rotal Assets ca) 104.237.26
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Costs/Misc. Expenses (SChadule H) �g� 14.704.00 .
10. De6ts/MOrtgage L1aDilities/Liens (S<hedule I) (10) 30.�4.33 4, �,� �„�
C]
11. rotal Deauetians -, 'Zyl) '� r 8.33
12. Net Value of Tax Return �'�� -�[32), == a ' �8•93
13. Charltable/GOV¢rnmental Bequests; Non-electetl 9113 Trusts (SCheEula J) �," � ''' �
.7 -�C1�3�1TT'���
14. Net Value of Estata Subject to Tax r ,:G1y��� cn �.3fi8.93
. . - %=" t::: � ,._� .
NOTE: If an assess�ent was issued prevSouslv. Lines i4, 15, 16, x3, '16'andlpr �''9-=.yi11
reflect fiyures that inelude the total of all returos assessed� to da-t'e. �"
ASSESSMENT OF TAX: . � ���
'- :::" F.J ,..". .:1.7
15. Amount of Lina 14 at spousal rate (15) .OD 7��:�UO = -�- .00
16. Amount of Line 14 taxable at lineal rate (16) �'A-9GR-9#�°X 045 = <��� �.�2.70
17. Amount of Line 14 at siblSnp rate C17) -00� X 12 = .00
16. Amount of LSne 14 taxable at <ollataral rate (16) .�0 X 15 = .��
19. Principal Tax Dua �19�` ?r652.70
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT (+) pNOUNT PAID
DATE NUMHER INTEREST/PEN PAIO C-)
06-04-2013 CD017709 .00 1,752.70
06-04-2013 CD017710 .00 900.00
BALANCE OF UNPAID INTEREST/PENALTY AS OF 06-05-2013 TOTAL TAX PAYMENT 2.652.70
BALANCE OF TAX DUE .00
INTEREST AND PEN. 1,219.79
TOTAL DUE 1 .219.79
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT CCR), VDU MAY BE DUE�
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIOE FOR INSTRUCTIONS.
RESERVATiON: Estates of decedaMS dying on or beWre Dec. 12, 7 982•if any tuture iMerasi in ihe estate is transferted inpo ssession or
enjoyment lo collateral beneficiari88 of the deoederrt aRer the expiratbn of any eatate for INe pr years;tl�e Comrtwrrweafth '
hereby expressly reserves the right m appraisa and assess trensfar inharifance ta�cces at the lawful coll&teral rete on any such �
f�Wre iMersst �
PAYMENT: petach the top portion of this nodce and submit with your payment ta the Reglster of Wills Indioated on ihe front of the notice. ��
Make check o�money order payable to:REGISTER OF WILL,AGENL ..
REfUNp(CR}: A retund of a taa�crecYt rrof re�rested on the L`�c return mey be requesEad by.�an A�ion tar Refund of �
Panr�sylvania lnhetitsnce ar�d Estste Tax{REV-1313}. Apptications ere av�laMe fran#he departtrre�Ys web sits at
www revenua.s�.ua.us,any Rapister of Wills or Revenue District Olflce;or hom the departmem's 24hour forms ardering
service:t-8(?D•362-2q5tl;sarvi.c6s fpr�ta�cpaYera with speci8tl hearing arxYor speaking needs:1-800•44�-3p20(TT only). .
Please allow 4-6 weeks trom the dais a retund was grenied te amve.
OBJECTIDNS: Arry perty in iMerasi rwt satis6ed wifh#he appraisement,aiiowance or�isailowance of deduc�ons,or assessmen#of ta�c �..
� (inclutl'ing discount dr interest)as shown on tFife rrotice may object witbin 60 days of the date of receipt of this notice by:
A} Filing an appeal onlina ai wr�.���is.sLte.a..�x on or bqfore the appeai date itlentl6ed on the front of th+s natice.
Qr serx6ng a w�irien protest ro:PA Depaqine�rt of Ftevem�a,Baattl'of A�ea�,Pf3�86X 2$124t1;Hamsburg PA i 7128-1021; ..
B) HavH�p Hre matter determined at au�'it aF the accouM oi tlie persona}representatrve;or
G) C)AppeaAng to the drphans'Court.
AQMINISTRATME Ermrs disewYared on this assessrrwnt shouk!be�r6ssed in writire�ip:PA Departmeni of Revenus,Bureau of ir�di»duai �
COFiREGTIOFVS: Tax�,ATTN:P�f Assessment Fie»ew UMt,�PO BOX 280601.Harrfsbt.irg PA,1 Ti28-i021,ptwrre{717}787-6505. See pape 4
InsVUCtions for inheritance Taz ReWm for a Resident Decedent(REV-16tYt)#a an explanaiion M administra6veiy correctabie �
errors.
QISCOUNT: Yf arry tau due+s paid within three rale�ar months aBer ttre decedenYs deaf#�,a tive parcent discaunt ot the tar paid is aitawaMe. �
INTEREST: �Merest is cbarged bepinning with first day of delinquency,or nine manths and pne date from date of daa'Ib,to tbe date of .
payment. Annual interest rates are svailaWe pn Form REV-1617,gvaitable.at www.revenue.stete.oa.us,or upon rquest by �
calling 1•888-728-2937. .
IMerest�a calcula#ed as foibws:
INTEREST a BALANCE OF TAX UNPAID X NUMBEFi OF DAVS DELIN�UENT X DAILY INTEREST FACTOR .
My NaSce issued aRer the fa�becssmes dgiinquenf wiii r8iiect an lntarest caicuiation�15 c�ys beyorn!the d�te ot the
assessment. lf paymeM is made after ttte iMerest oakwlaitiori da�sFrow on the Notice,addtlonat interest must be cak.uiated. �