HomeMy WebLinkAbout08-02-13 NOTICE OF INHERITANCE TAX � pennsylvania
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE
INHERIT�NGE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX r.» REV-1547 EX qFP (03-13)
PO BOX 280601
HARRISBURC PA 17128-0601
DATE 07-29-2013
ESTATE OF COULTER SUZANNE J
DATE OF DEATH 02-17-2013
FILE NUMBER 21 13-0224
MILLER DOUGLAS G COUNTY CUMBERLAND
ACN 101
60 W POMFRET ST APPEAL DATE: 09-27-2013
CARLISLE PA 17013-3243 (SeereversesideunderObjecHons)
A�ount Resitted .
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 f-
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REV-1547 EX AFP (02-13) NOTICE OF INHERITANLE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTA7E OF: COULTER SUZANNE JFILE N0. :21 13-0224 ACN: 101 DA7E: 07-29-2013
TAX RETURN WAS: (X) ACCEPTED AS FILED O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Raal Estate CSehedule A> (1) •�� NOTE: To ensure proper
2. Stocks an0 BonOS CSCheOUle B) �z� .00 <retl3t to your aceount,
.00 submlt the upper portion
3. Closalv Held Stoek/Partnership Interest (SChetlule C) (3) ot this form with your
4. Mort9+9es/Notes Receivabla (SehaEUla D) (4) •�� tax payment.
5. Cash/Bank DeposSts/MSsc. Persanal Prooarty CSehetlule E) (5) ZZ�828.16 '
6. Jointly Ownetl Property (SCheCUle F) �6� 55�026.53
7. Tranaters (SChetlule G) ��� .00
e. 7oka1 Assets �e) 77.854.69
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Exvenses/Atlm. Costs/Misc. Expenses (5<hetlule H7 �g� 6.018.50
10. DehYS/Mort9age Liabilities/Liens CSchetlule I) (10) �.645.37 �
-I:J
n ,�18'}663.87
11. Total DetlueYions C- (lll `�
12. Net Value of Tax Return � �",� �L2� � ' b y190.82
13. Charitable/GOVernmental Bequasts; Non-electetl 9113 Trusts (SChedule J7 C� _�- {,;g� �� �; .00
14. Net Value of Estate SuDje<t to Tax %•� '^��- YY�4) ����+190.82
I" ';:"C 4..�_I fV ..... ,`_,
NOTE: If an assess�ent was Sssued previously. Lines 14, 15, 16r''.�;;la-; ��"�'8 and/o�.,. }�4, will
reflect fipures that include the total of all returns ass:ms�d.,to dAte� �
ASSESSMENT OF TAX: �-a �"�" -���, -� --
15. Amount of Line 14 at spousal rate (15) ���`.3( 00 +�'�.��
16. Amount of LSne 14 taxable at lineal rate (16) ��•� 9�-��iC 045=� �"��� Zy888.59
T��
17. Amounk of Line 14 at sibling rete (17) -�0 X 12 �� `Ta .00
18. Amount of Line 14 taxable at collateral raYe (18) .00 X 15 = .00
19. Principal Tax Due �i9�= 2,888�.59
TAX CREOITS:
PAYMENT RECEIPT OISCOUNT (+) pryOUNT PAID
OATE NUMBER INTEREST/PEN PAID (-)
5-15-2013 CD017611 144.43 2,744. 16
TOTAL TAX PAYMENT 2,888.59
BALANCE OF TAX DUE ,pp
INTEREST AND PEN. .00
TOTAL DUE .00
� IF PAIO AFTER DATE INDICATED. SEE REVERSE IF TOTAL DUE IS REFLELTED AS A CREOIT (CRJ. VOU MAV BE DUE�
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIOHS.
RESERVATION: Estates of decedents dyirq o�or betore Dec. 12,1962-if a�y future iMerest in Me sstate is darisferted in possassion or
enjoyment to crollAteral beneficiarfes of the decedeM atter tlie expitation of�y es�tor Iife.or years;Me Cnmmornaealth
hereby expressly�reserves(fie'ngfit to appraise and assess transfar inheritence taxas at the lawlul collateral rate on any such
future interest.
PAYMENT: Detach the tpp pordon of this rwtice a�su6mk wlih your paymeN to Me Register of Wills indicated on the front of the ootice.
Make chedcor money orcfer payabla�to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tax credit rwt requested on the tax retum may be requested by {p gn fpr Refund of
Pennsylvania lnharipnce and Estate Tax(REV-1313). AppliCetions aze a��frolff the de�j5�6�C§�web site at
www.. ve ��e w+,° m,any R�iste�of Wills or Rsvenue:District QF�e,o�trom tl�e�tlsperlme�MS 24-hour.fomre ordering
service: t-800+368 50;services for taxpayers with special hearlFlQ and�or speaM�rreeds:1-500-447-3020(fT oMy).
Please allow 4-6 w�s from Me tlate a refund was�granted to amve.
OBJECTIONS: Any party in interest not satisfied with the appraisemeM,allowanca ar disalbwance of deducdon�,or assessmeni of tax
(including discount or irrterest)as shown on this notice may obJecY within 60 days of the date of�reoe7pt of tYiis rwtice by:
A) Filing an appeal online at www.hoardofarneais.stete.oa.us on or before Y�e appeal.dado id6ntlRed�on the front of this notice.
Or sendirlp a written�protest to:PA DepartmeM of Revernie,Bofltd of Appeals,PO BOX 281201,Hartisburg PA 17128-1027;
B) Having tl�6 matler�Nrmined�at audit of ihe accouM�of the peBOnal repoeseMative;or
C) C)Appealirg to Me Oryhans'Court.
ADMINISTRATIVE Errors discovered on this asaessment sFwuld be addressad in writlnp to:PA Department of Revenue,Bureau.of Individual
CORRECTIONS: Taxes,AT7N:Post:A'smssment Review UnR;POBOX 280�01,Hertisbury PA,17128-Y027,Phone(717)787�6605. See page 4
tnstructlons tor InheriY�e Tax�RO�um for a Residerrt Decedent(REV-15D1)fa an explanation ot administraNvely conectable
errOB.
DISCOUNT: If any tax dua is paid within Mree calendar months after ihe decedanYs death,a Hve percent discount of the tax paid is allowable.
INTEREST: IMerest is charged beginning with first day of delirpuency,or nine months and one daffi from date of death,to the date of
payment. Annual iMerest rates are available on Form REV-161 t,available at www.revenue state oa.us,or upon rquest by
calling 1-888-729-2937.
Interest is ca�ulated as foibws:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued after the tax becomes delinqueM will reflect an iMerest calculation to 15 days beyond the date of the
assessment. If payment is made after the�iMerest calculation dete stww on the Notice,a�tbnal interest must be calculated.