HomeMy WebLinkAbout08-20-13 NOTICE OF INHERITANCE TAX � pennsylvania
APPRAISEMENT. AL4dWANCE pR DISALLOWAHCE DEPARTMENTOFREVENUE
eUREAU oF INDIVIDUAL rnxES pF IlEDUCTIDNS AND ASSESSMENT OF TAX �I1��
INf1ER2TANCE TAX DNISION REY-7547 IX AFP {p3-73>
PO 66X 289d07
NARftISHUBG PA 17128-0601
l��u�}� '.�1 ��� �" ::. ��•'• DATE 08-19-2013
�+;i?'�' " _"_: i!. . ._e�., ESTATE OF FISSEI DELORES A
DATE OF DEATH 04-06-2013
�. 7 �Ii- '� u FII.E NUM$ER 21 Y3-0458
-��13 ;���'���� ,7 , ._� � ��
CQUNTY CUMBERLAND
EAY�OR PEARI�:_,-=:�" .J- ACN ���
532 DUNKLE ST ,il� c���� APPEAL DATE: 10-18-2b13
HARRISBURG Q'����Yrl��P'3'37�`� (SeereversesideunderObjectians)
CUMBEE2LA�l� GG.. PA A»oant Re�itted�-�--^—�
MAK6 CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
f COURTHOUSE SQUARE
CARIISIE PA 17013
CUT ALON6 THIS LINE _ —� RE7AIN LOWER PQRTION FOR YOUR RECORpS f--
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REY-1547 EX AFP {02-i3� fi18TICE OF SHNERZTA#iCE TAX APPRAISEltENT, AILOWANCE OB
D2SA�LOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
E57ATE OFs FISSEL DELORES AFILE Mp. :21 13-0458 ACN: 101 DATE: 08-14-2013
TAX RETURM WAS: tjO ACCEPTED AS FILE4 { ) CHANGED
APPRAISED VAIUE OF RETURH BASEU 6N: pRIGINA� RETURN
1. Real Estato CSChetlula A7 (1) •0� NOTE: To ansure prooa�
2. Stocks antl Bcntls (SChadulc 8) (2)
.Op cradlt to your account,
�O su6mlt the uppar Rflrtion
3. CloselY Held StocklPartnershSp Znterest {SChedula C} {3} af th3s farm wit� your
4. Mo�tg#ges/N6tes Recelveble (Schetlule D) C4) •00 tax payment.
5. Cash/9ank Ueposits/MSxc. Personal Prnperty CSthetlule EJ (5) 1�.466.73
b. Joinklv Oxned Property CSChedula F3 {g} .00
9. Transfers (&cheEUle G> t7J '��
e. iotal Assets (e) 1 .4�{�.73
APPR4YED DEDUCTIONS AND EXERPTI4NS:
9. F�noral ExpensesJAtlm. Casts/Misc. Expanses {g�hedule H) {9� 1 .463.50
10. Debts/MOrtgage Llabil3ties/Liens (SChadule I) (10) •00
ii. rotai neauctians czi> 1,463.50
iz. F7et Yaiue ot rax Raturn �327 3.23
13. ChariYable/Gwernmenkel Bequnsts; NOn-eleeted 9113 T�uStS (SChetlula J) �1;� , .00
14. Net Value aP Estate Sudject to Tax �1G� �•23
NdTE: If an assesa�ent ras issued p1'evioUSly, �inas 14, 15, 16, 17, 18 andlo� 14 rotill
rsfleet fipures that include #he to#ai of sll returns assessed to date.
AS3ESSMENT OF TAX:
15. Amdunt of Lina 14 at xpausal rake C15) .00 g OCi .UO
1S. Amount of linQ 74 taxabie at iSnsai rata C16} -�n X 04�3 ° .�0
17. Amounk of Line 14 at xlbling rate C17) -�� X 12 = .00
18. Amount of Lina 14 taxable at collatgr��l rata C187 3.23 X 15 = .OD
14. Princtpal Tax Due {1ga- .DO
TAX CREDITS:
AYMENT RECEIPT DISCOUNT C+) AMOUNT PAT�
DATE NUMBER ZNTEREST/PEN PAID C-J
707AL TAX PAYMENT ,00
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL AUE .00
+ S� PAZD AFfiER 4AT8 ZNlliCATED> SEE REVERSE ZF 70TAL DUE IS ftEFLECTED AS A CREDIT CcR3, YOU NAY $E DuE},/{V
F4R CAICUlATION pF AD4ZTIONAL INTEREST. A REFUXD. SEE REVERSE SIDE FOR ZNSTRUCTZONS. �
vr,
RESERVATION: ESffites of deG¢tlents dyinq on or before Dec. 12, 1982-if any future iMere&in the astate is transferred in possession or
enjoyment to oollabral�bensflciaries�of the decedeM after the expiration'M aery�es�ie for H'f!tlt years;tlte'CommovwveaRh
hereby expreesy reserves the right to appraise aM assess transfer inhari�FlCe taxes 8t the�I�+Mful coNat4ral rate on any such
future interest.
PAYMENT: Detach the top ppNon of thiS notiCe and submk with your payment to tha Register of Wills Indicated�on�the front W the rrolice.
Make check or money order payable to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tax credit not requested on the tax return may be requested by oorsy�lltppan AppNcation fw Fiafm�tl-oi
Pennsytvank InM�tance and Estate Tax(REV-1313). A�p�GatiafGS.A(�,�a�vaileble f(wn the Qepe(tm9nYs,wsb s�e�at
any Repister of Wills or Revet�!D�tnxt C3nkSD�,Or from the deperlmmH's 24•hour foims ortlering
servic��� 2-�2050�,�services for t�payers witn special heerinp srcYa�ealang needs:1-800�447-9(�'d0(TT only).
Please albw 4-6 weeks from Me date a reitind was granted M amve.
OB,lECTIONS: Any pdrly in interest not satisfied with the appraisement,albwance or disalbwance of deductioris,orassessment of�tax
(inclu�ng discount or intetest)as shown on ttiis nolice may object within 6D days of the dato of rec�ipt M this rwtice by:
A) Filing an appeal online at on or bafwe the appeal dete idBndBed on the front ot this rwtice.
Or sendinp a written protest to:PA DepqrimeM 01 Rqv�,pr1�,9ofl(d 51f� ,PO BOX 28t201,Harrisburg PA 17128-1021;
B)�Having Me matter detertnined et audit of'Mie a�M of 1i�e(�r�onal'r �'ve;or
C)� C)Appealing to the�rpt�ns'Court.
ADMINISTRATIVE Errors discqvered on this assessment shoukJ be addressed in wnting to:PA DeplRmeot of Revenu�,-8urgau qf ladividual
CORRECTIONS: Taxes;ATTN:PosYASSesSmerrt Revlew Un@,PO BOX 28(1801,Hamsbury PA,1 71 28-1 021,Ptane(717)787•6505.�See p�e 4
Instrucfions tor Inheiitance Tax Retum for a Aesident Decedent(REV-1501�)tor an ezplana�Non ot adminishauvety corteetable
errors.
DISCOUNT: If any tex due is paid within three calender months after the decedenPs deaM,a five percent discount of the taz paid is allowable.
INTEREST: Interest is charged beginninp with first day of delinquency or nine monihs and one date from date of death,to the date of
payment. Annual interest rates are available on Form REV-1611,avaNade aE . ,or upon rqu�t by
calling 1-SSBJ28-2937.
Interest is calculated as folbws:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAI�Y INTEREST FACTOR
Any Notiee issued after the tax becomes delirpuent will reflect an interest calculation to 15 days beyond the date of the
assessment. If payment is made aiter the iMerest calculation dffie show on the Nofice,add�Fiona�interest must be calcu�ated.