HomeMy WebLinkAbout08-02-13 NOTICE OF INHERI7ANCE TAX � pennsylvania
BUREAU oF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE L� DEPARTMENTOFNEVENUE
INHERIT�NCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-1547 IX AFP (03-13)
PO BOX 280601
XRRRISBURG PA 17128-0601
DATE 07-29-2013
ESTATE OF ARNOLDI SANDRA B
DATE OF DEATH 12-19-2011
FILE NUMBER 21 12-0018
WATTS JR DAVID M COUNTY CUMBERLAND
ACN 101
MCNEES WALLAGE & NURICK APPEAL DATE: 09-27-2013
PO 80X 1166 (SeereversesideunderObjections)
HARRISBURG PA 17108-1166 Awount Re�itted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE .
CARLISLE PA 17013
CUT ALON6 THIS LINE ..._ —► RETAIN LOWER PORTION FOR YOUR RECORDS t—
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REV-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: ARNOL�I SANDRA BFILE N0. :21 12-0018 ACN: 101 �ATE: 07-29-2013
TAX RETURN WAS: ( X) ACCEPTE� AS FILED O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estafe CS<he0ule A) (17 •�0 NOTE: Ta ensure oroper
2. Stocks and Bands CSC�atlule B) �p7 415�329.67 <reAit to your aceount,
231.991.25 submit the upper aartion
3. Closely Hald Stock/PartnarshSp Interest (SCheOUla C7 C3) af thls form with your
4. Mortgapes/NOtes Receivable (SehaEUla ID C47 •�� tax payment.
5. Cash/Bank Deposits/MSSC. Porsonal Property CSChedule E) (57 Zr00D.00
6. Jaintly Ownetl ProperYy (S<hetlule F) �57 .00
7. Tronsfare (5<heEUle G7 ��� 270�603.33
e. 7ota1 Assats Ce) 919.924.25
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funaral Expenses/Atlm. Costs/Nisc. Expenses (SChedula H) �q� 16.031.42
10. Dabts/MOrtgage L3abillties/Liens (SChedule D (10) •00
11. ToRal Daductions (11) 16.031.42
12. Nat Valua of 7ax ReYUrn �lZ� 903.892.83
13. Charltable/GovernmenYal HepuasYS; Non-elected 9113 Trusts (Schedula J) �13� •00
14. NeY vaiuo ot Estato subiecc to rax � �ly� = 903..892.83
NOTE: If an assess�ent Was issu6d Previausly, Lines 1�4, 15, 16,�XJ 18 anA/ofi`�l��will
reflect fiDures that include the total of all returns assCiiad to eqte.t ;�
ASSESSMENT DF TAX: �d� ' " '��' �
1 r :: I—
15. Amount of Line 14 at spousal rake (15> 903.892.�Sb �,X p0� _ ;�?���"�_00
16. Amount of Line 14 taxable at lineal rate (16)_���n �7p �dGS _���
17. Amount of LSne 14 at sibling rate C17) S'n -7( },2 z�C! t �,tl� .00�
16. Amount of L1na 14 taxable at collateral rate (18) QD `g '16 '-' �-� .00
19. Principal Tax Dua —��� Q9)�.�
TAX CREDITS: -;� "�-� � ��
PAYMENT RECEIPT DISCOUNT (+) � "��
AMOUNT PqID
DATE NUMBER INTEREST/PEN PAID (-)
TOTAL TAX PAYMENT .00
BAIANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLELTED AS A CREDIT (CR7, YOU MAY BE DUE h(��.�
FOR CALCULATIDN OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. �
RESERVATION: Estates of decedents dyinq�on.or before Dec.12,1982-if any fuWre intarest in the espte is transfertetl in possession w
enjoyment to cGlateral beneficiaries of the decedent after the exqraHOn W epy es{�e for.l'd@ or yQars;the Commornvealth
hereby expressy reserves tfie rigfit M appraise a�assess transfer iMierflenCe taxes at the lawhil coqateral rete on any such
fulure interest.
PAYMENT: Detach the top pof6ai of tltis rrotice and.Submit with your payment to tlre Register of Wills Indipted on the hont of the noUce.
Make check or money order payable M:pEG�STER OF WILL,AGENT.
REFUND(CR): A refund of a tax cradit not requested on the tax return may be raquested by�an Aq�liGation for Retund of
Pennsylvania lnharitance and Estate Tax(REV•1313). Applicafione are av811atik ffam 1he depaetinenCs web site at
www.revanue.afate:iv.ua,any ReQi&ter of Wil�or Reveixie DHtric[OIRoe,or Nom�te.department�s 2�•hou[farms ordaring
service: 1-80f�362-2b50;services for faxpayers with speCiai hearJrp..and�ot Speaking needs:1-800-447-3020(TT only).
Please aibw 4-6 week5 from tRe date a retund was graMed to arcive.
O&lECTIONS� � Any party ir�interest not satisfied with the appraisement,albwance or disalbwance of deducdong,.or assessment of.tax
(induding discount or interest)as shown on this notice may object within 60 days of the date of receipt of this raNce by:
A) Filing an.appeal online at www.hoardotaoog�g,g}�(�,pa,�on or before tl�e appeal data�idsrMiArd on Na frwN of ihis rrotice.
Or sending a written protest to:PA DepBrNflerrt of faevenue,Boerd of Appeals,PO BOX 281201,HaMSburg PA 17128-1021;
B) Haang Me matter detbrminafi et autlit of Nre accourt[of tl�e peraonat r�preseeMative;or
C) C)AppeaRnp to the Orphans'Court.
ADMINISTRATIVE Errors discovered on this.asSessment should be addressed in writing W:PA Department ot Revenue,Bureau of Individual
CORqECTIONS: Taues,ATTN:PoBt,48,98S4mau'A�Review UMt,PO BOX 280601,Harti96urg PA;17128-1021,PFwne(71�7)787•6605. See paqe 4
Insbuctione for Inherftence Tax Retum for a Reaident DecedeM(REV•1591)for an explana8on of adminiatratively conec�ble
eROfS.
DISCOUNT: If any tax due is paid within three calendar months aHer the decedeM's daeth,a five perceM discount of the tax paM is albwable.
INTEREST: Interest is charged beginninp with first day ot delinquency,or nine months and one date hom date of death,to the date of
payment. Mnual interest rates are availeble on Form REV-1611,aveifable at www.revenue.state.oa.us,or upon rquest by
callirq t-888J2b-2537. �
Interest is cabulated as folbws:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued after the[ax becomes deG�uentwill reflect an interest calculation to 15 days beyand the date of the
assessment. If paymerrt is made after the interest calculation dffie show on the Not7ce,additional interest must be calculated.