HomeMy WebLinkAbout08-02-13 NOTICE 8F INHERITANCE TAX � pennsylvania
BUREAU aF TNDrvZDUaI YAxES APPRAISEMENT, ALLOWAHCE dR DISALLOWANCE ��� DEPARTMENTOFREVENIIE
INXEftTTpNCE rnx oivistoN OF DEDUCTIDNS AND ASSESSMENT OF 7AX REY4547 IX AFP coa-is�
PO !OX 28p6p1 ,
HFRRISBORG PA 17728-0601 �
�cn t .��;, r. ' - . . ,y. �+�TE OS-05-2013
�� , ,w-.-. �VA_ �� .• FSTATE OF RIES7ER SR WILLIAM C
���YlATE OF DEATH a9-05-2012
. FrI�j E NUMBER 21 12-1136
'.��:� '"'��� � ��� t C�D8N7Y CtlMBERIAND
PATTER50N STEPNEN E ACN 101
SALZMANN HU�HES PC 23 (;i,f...��;�i( •:��:-.' APPEAt DATE: 10-�4-2�13
WAYNESBORO PA 17268 �!� °•����^ ^�������T (See reverse sule anderObjectioss}
a�;,�:,.:::t� ..,,�{,
GUh9$ERLt;PIt') Wn., �ount Ra�itted("�`�
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
RE6ISTER OF WILLS
1 CpURTHOUSE SQUARE
CARLISLE PA 17013
CtlT ALON6 THIS tIHE � �i RETAIN LOW6R PORTYOM FOR YOUR RECORDS !�
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REV-154T EX AFP CO2-137 N4TICE OP INHERITANCE TAX APPRAISEMENT, ALLDWANCE OR
AISALLOWANCE OF DEDUCTIOHS AND ASSESSMENT OF TAX
ESTATE 8Fs RIESTER SR WILLIAM CFILE N0. :21 12-113b ACN: 101 6ATE: q8-05-2013
TAX RETURN WAS: C)O ACCEP7ED AS FILED C J CHAN&EA
APPRAISED VAIUE 8F RETURN BA5fD ON: ORIGINAL RETURN
1. Raal Estata CSchadula A) <I} •�� NOTE: To ensure proper
2. Stocks antl flonds tSchadale BS �p7 .00 cretlit to your acenunt.
�Q submit the uppar� portion
3. CloSelY Heltl Stock/Partnership InterasY CSChaQUla C} C�7 qf tM1is foMm with yaur
4. No�tgagesJNotas Raeefvabla <SChedule D3 (4) `00 tmx wymant.
5. Cash/Bank Deposlts/Misc. Personel ProparYy (SchaduU E} (5) 64.525.17
6. Jolntiy Oxnetl Property (Schaaule F3 �6� � 8.Sb3.05
7. Transfers CSCheduYe G) C7> 'Q�
8. Total Assats c8� 73.38$.22
APPRBVED DEDUCTIONS AND EXEMPTIONS:
4. Funeral ExaenssstAtlm. Costs/Misc. Expbnses <Schedula H) �y7 6.2�8.44
30. bebts/MOrt9age Liabilitips/Liens (SchaAUla U t207 1.561 .U5
ii. roczi naaucttons tii� 7'7G4•49
i2. tiet vawe ar rax Return �lZ� 65.G18.73
13. Charitabiel6ovwrnmanta$ Sequcsts; Non-alected 9113 Trusts CSChedule J) �1;} ��fl
14. Net Value of Estata Subiact ta Tax �iy� 65,b28.73
NOTE: If an assessrent wss issuad RreviouslY: Lines 14. 15, 16, 1T, 18 and/or 29 rill
reflect fipures that ihclude the total of s21 returns assessed to tlate.
ASSESSMENT OF TAX:
15. Ampunt of Line 14 at spousal rate Ci57 21�872.41 X OQ .�YO
lb. Amount ar �i�e i� taxabie at 1�nasi rata cis3 ��•7G�-R� x d45 = 1,468.56
27. AmounY af tine 14 at SSbliny �ake (17) -�� X 12 •DO
18. Amount ot uno i4 taxanio at coliat+r�i rate tia> .OD x i5 .DO
19. Pr1ncSPg1 Tax bue �19�` 1,96&.56
TAX CREDITS:
PAYMEN7 RECEIPT DISCOUNT t+} pMpUNt PAI4
bATE N[iNHER INTERE57/PEN PAID C-7
11-24- 0 0 6860 98. 0 1, 3.F0
06-03-2013 CD017697 .tl0 6.56
TBTAL TAX PAYMENT 1,968.56
HAIANCE OF TAX DUE .00
INTEREST AND PEN, i .00
TOTAL DUE .00
� LF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLFCTED p5 A CREDTT CCR}, ypu MAY BE DUE C �� ,
FOR CALCULATIdN Of ADDITIONAL INTEREST. A REFUND. SEE REYERSE SIDE FOR INS7RUCTIONS. ��Y
\
RESERVATIQN: Estates of decsc�entc�dying on or befqre Dec.12,1982•if any future interest in the estate is Vanslerted in or
enjoyment M�Iiatere�beneffciaries of the dec�feM ait�ihe a�fra�On nf ariy estate br tife or Yeare;ff� � monwealth
� fiereby expressly reserv8s tl�e figAf io appraisa and asaess trarr�fer inhedieM;e tazes at the laaa4uul collatera!rate on any such
future interest.
PAYMENT: Detach the rop�portlon of this rp>tice aad submit with your paymeM to fhe Register of Wilis indicated on the troM ot Me rrotice.
Make check ar money order payabie to:REGISTER OF WfLt,AGENT.
REFUND(CR): A refund of a taic credit rwt requested on the t�return may ba requested by.cpmPk6@p an ' n for Refund of
Pennsyivania inhe6ta�ce and Estate Tax(REV-t3t3). Appiications are av�lble ftom tlro ` �� rit's weti si�at
ma�:.[@.XeOUtl. at�Y.RaaiS�er ot WiUs or Revenue�Die�Mc4 Of�e�or frdm the departn»aA's 2Mtrour 10rms ordering
service:t-800-3�92- b0" :'servlces for tazpayers with eP�al heauinG.snd/w SP��9 needs:i•800-447-3020 i77 on�7.
Pleese allow 4-6 weeks ffbm tlie date a retund wax grerrted to artive.
OBJECTIONS: Any party in Intereat not satisfied with the appraiseme�t,albwance or disalbwance af deduCtians,o�assessment of tax
(incit�ding discaunt or'srderest}as siu�wn an this raUce may otijact wNhin 60 days of the date oi receipl of this notice by:
� A) FiGng an appeal ontine at on w betore the appeal date id�ifrod on tlse hw�i at this rwfirs.
Or sending a written protest ta:PA DapatMent of Favemre,Daard of Appea�,PO 86X 281241,Harri�urg PA S 7t28-1Q27;
. 8) Havirp tlfe maHer de�mined at sut�t of M8�at�ouM of the perat3naf represeMative;or
Cj CjAppeStlng ta the 6rptta+�'CouR.
ADPAIF}iSTRATiVE Errors discavered on this a9sessment shoukl be addressBd in writlry�to:PA Department of Ravenua,Bureau of indivitAis4
CARRECTIONS: Ta3ces.ATTN:Paet Iwcesament:qeview Unit PO BOX 28f1601,Natnsburg PA,i712B-1021,Phona(71 T)797-8505. See-page 4
Instructioris for Inhe�iteinceTa�c Roium for a ResideM 6ecedeM(REV-156t}for an expfana0on of ackninstraSively cottectable
errors.
. 61SGt7UM1lT: if any kati due is paid witlrirr three caleruiar monMS after ihe decetlenPs death,a five perceM discount of the tax paitl is albwabie.
IN7EREST: I�terest is charped bBpinnilg wi�h fil'St day of delinqu6nGy,qr rlirl8 R10Mhs and on6 date hom d3tB of de2ltt,ta the{�t9 ot
payment Annuai ir�3rest rates are ava7iabia on Form REV-1&i i,avffilabie ai www.reven�m?Sa�,�y4,or upon�quest by
caifing i•H88-728-2937. �
tntere.,st is ca�ted as foUows:
INTEREST=BAI.ANCE OF TAX UNPp�D X NUMBER dP DAYS DELINQUENT X DAILY tNTEREST FAGTQR
�. Any Notice issued after tha taz becvmes Cakrnµrent will rsflect an interest calculafion to 15 days beyond the date af the
assessmeM. N paymeM is made afYer the iMerest calculatlo�d2te show on the No6ce,addidpnal irrterest must be catculatad.