HomeMy WebLinkAbout08-02-13 HOTICE OF INHERITANCE TAX � pennsylvania
auaEAU OF INUivinun� 7axES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE ��� DEPARTMENTOFREVENUE
INHERITRNCE TR% DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-1547 IX AFP (0343)
PO BOX 280601
HARRISBIIRG PA 1]128-0601
DATE 07-29-2013
ESTATE OF RUDDOCK ROWLAND W
DATE OF DEATH OS-20-2012
FILE NUMBER 21 12-1213
BROWN JAN L COUN7Y CUMBERLAND
ACN 101
STE 12 APPEAL DATE: 09-27-2013
845 SIR THOMAS CT (SeereversesideunderObjecRons)
HARRISBURG PA 17109-4843 Awount Re�itted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COl1RTH0USE SpUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE 1 RETAIN LOWER PORTION FOR YOUR RECORDS �
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REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALIOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: RUDDOCK ROWLAND WFILE N0. :21 12-1213 ACN: 101 DATE: 07-29-2013
TAX RETURN WAS: (X7 ACCEPTED AS FILED O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Sehadule A) (1) •0� NOTE: To ensure proper
2. Stocks anE Bonds (Schedula H) �p� .00 credlt ta your account,
.QD SuDm1t the uppel' pol'tlon
3. Closely Held Staek/Partnership InYerest (SCheduls C) C3) of this form with your
4. Mortgages/NOtes Raecivable CSc�etlule D) (4) •�� tax paymenk.
5. Cash/Bank Deposits/Misc. Personal Proparty (S<hetlule E) (5) 4�525.41
6. Jolntly Owned Proparty (Sehedule F) �5� .00
7. 7ransfers (SChedule G) ��� 311.685.79
8. 7ota1 Assets ca7 316.211 .20
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expanses/Atlm. Costs/Misc. Expenses (Schedule X) �y� 17.964.87
10. Debts/MOrt9age Liabilitias/Liens (SC�etlule I) (lp) 34.947.60
11. Total Daductfons (11) 52.912.47
12. Net Value ot Tax Raturn �lZ� 263�298.73
13. Charitable/GOVernmental Bequests; Non-electetl 9113 Trusts (Schedule J) �y;� •��
14. Net Value of Estata Suhjaet to Tax �ly� i 263.298.73
�-,
NOTE: If an assess�ent was issued previously, Lines 14, 15, 16�17, 18 �,d/a� �� will
reflect fipures that inelude the total of all returns as�4s�d to .-d�tefP� `'�
ASSESSMENT OF TAX: �n =�� '' �,_}
c�. ��
15. Amount of LSne 14 ak spousal rate (157 n Q X�_�� _ -� .00
16. Amount of Line 14 taxable at lineal rate C16)_____.z��i.� 7(f�045C� 1�848.44
17. Amount of LSne 14 af sibling rate Q7) --g�';fX-��,:Y2 = .00
18. Amount of LSne 14 taxabla at eollateral rate (16) �Q"^X��-�15 _f' �' ��' .00
19. Principal Tax Due � ���'�C19r'� 1�gGg.yy
..,�
TAX CREDITS: . - t-�' � .� .,
PAYMENT RECEIPT DISCOUNT C+) pMOUNT P�TD � --� .''-�' �.`��� �
UATE NUMBER INTEREST/PEN PAID C-) ��
11-19-2012 CD016805 9 .42 13,500.00
TOTAL TAX PAYMENT 14,092.42
BALANCE OF TAX DUE 2,243.98CR
INTEREST AND PEN. .00
TOTAL DUE 2,243.98CR
� IF PAID AFTER DATE INDICATED. SEE REVERSE IF TOTAL DUE IS REFLECTEO AS A CREDIT (CR). YDU MAY BE OUE f�,�\'
FOR CALCULATION OF ADDITIONAI. INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. y��U�
11I
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RESERVATION: Esfates of decedents dyinp on a before Dec.12,198,2-ff any fudxe iMerest in the estafe is herreferted in possession or
anjoyment ta cOAateral beneflciaries of tl�e decedent a(ter the expiration o}any�getate for I'rfe or yo,�s;.Ne Commonwealih
hereby exprassy'reserves the�right to appreise and assess trar�sfer inherifance taxes at the hawlul coNeteral rete on any such
future interest �
PAYMENT: Detach the tap podion of Mis ratice and submit wRh your payment to the Register of Wills Indicated on the front of the notice.
Make check or morrey oMer pay9ble to:REGISTER OF WIIL,AGEN7.
REFUND(CR): A refund of a tax credit not requested on the tax return may be requested b�r r,orrp��Ap�r,',atlorl fpr.Refund of
Pennsylvania tnheritance and Estate Tax(REV-1313). AppAcations are avA�f8bb16 fmm de�er�'s web s�te at
www.reven �� anY Repiater of Wills�or Rsvanue[N�4at�(}fpp;or-kom fM dsparbner�s 24-M�x formc adering
gem�:�-aoo•as�• oso:sen�ces tor�aye�s Wnn sPedei neac�n�a�mw speaw��:i•eoo-aa�•aozo(i-r«�y�>.
Please albw 4-8 weeks from ttie ilate a ielund was graMed to errive:
OBJECTIONS: Any party in interest not satisfiad with the ap�xais0merrt,all�owance or�splbwance of deducGons,or assessment of tax
(including discount or iMerest)as shown on this notice may object within 60 days of the date of receipt ot ttiis no0ce by:
. A) Filing an appeal online ai � on or 6efwe tde appeal d�ddeMified�on the frorrt of this rrotice.
Or seMding a written protest M:PA Oepartrnent of Revenue,Boatd of Appeafs,PO 80X 28i 201,Harrisburg PA 17128-1021;
8)�Mari�g me mattar t�taiminorJ":at au�t of the....account ad tt�e�peraonel reptesernative;or
c) c)a,�earrq w me O�,ans�Court.
ADMINISTRATNE Errors discOvered on tkiis assessment should 6e�dressed in wriGnp to:PA Department of Revenue,Bureau of Intlividual
CORWECTIONS:� Taxes,ATTN:Pcet A�smBMFlBview�Wnit,PO BOX 280801,HaniSburg�P#,1712&1021,Phone(777)787-6505. See page a
Instructrons for Inheritance Tax�Retum for a Resldent DecedeM(REV4501)for an explanation ot administrativety correctable
errors.
DISCOUNT: If any tax due is paid.within three calendar months after the decedenPa death,a five percent discouM of the tax paid is albwable.
INTEREST: Interest is charged beqinning with first day ot delinquancy,or nine months and one date irom date of death,to the date of
payment. Annual interest rates are avallable on Form REV-1611,available at www.revenue.sfate oa.us,or upon rquest by
calling 1-88842&293Z �
Interest is cabulated 2s fdbws:
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 ca�ula4on to 15 days bayond the date of the
assessment. If payment is made atter the inierest cakxilatlon date sFww on the Notica,additional imerest must be ca�culated.