HomeMy WebLinkAbout08-20-13 . _
NOTICE OF INHERITANCE TAX '� pennsylvania
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE
INHERITANCE TAX OIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX ���� REV-154] IX AFP (03-13)
PO BOX 280601
HARRISBURG PA 1]128-0601
_, ry.-
�"nC� 'h`� � . ' � DATE 08-19-2013
�� � � �� � � � -''' ESTATE OF SMITH JR LEROY D
� DATE OF DEATH 12-12-2009
C!3 f '�.7 �� r��1 == �� FILE NUMBER 21 12-0277
COUNTY CUMBERLAND
MICHAEL S SCHEp�Po_� 8q�,,,-
19 W SOUTH �'`-��� ACN 101
��.,t_ . .,S, �,.�,�R-�- APPEAL DATE: 10-18'2013
CARLISLE "f '���/t' 1��11�3=�445 (SeereversesideunderObjeckons)
C���'E��'Q�e r�., A p�ount Re�itted
MAKE CHECK PAYABLE ANO REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE ____ 1 RETAIN LOWER PORTION FOR YOUR RECORDS F
----"'------""--- --------""-----""-----'-------"------'--------'-------"---
REV-1547 EX AFP (02-13) NOTICE OF INNERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMEN7 OF TAX
ESTATE OF: SMITH JR LEROY DFILE N0. :21 12-0277 ACN: 1D1 DATE: OB-19-2013
TAX RETURN WAS: ( jO ACCEPTED AS FILED O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) 10.000.�0 NOTE: To ensure proper
2. Stocka antl Bonds (Schetlule B7 (p) •�� crediS to your account,
.00 submSt the upper oorY3on
3. Closely Heltl Stock/Parinersh3p Intarast (SChedula C) �3) of this form with yaur
4. Mortyages/NaYes ReceSvabL CSChetlule D) (4) •0� Yax payment.
5. Cash/Bank Depasits/Misc. Personal Property CSchetlule E) (57 .00
6. Jointly Owned Prooerty (SChadule F) �6� .00
7. Tronsfers (Sehetlule G) ��� .00
B. TOY81 A558t5 (BJ 10 r OOO.OO
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Costs/Misc. Expenses CSC�edule H) �g� 10.000.0�
10. DehYS/MOrtgage Lfabiliiies/Liens (Schetlule I) �lp� 28.415.69
11. Total Dedu<tfons �ly� 38�415.69
12. Net Value of Tax Return �12� 28�415.69-
13. Charitabla/GOVernmental BequesYS; Non-elactetl 9113 Trusts (Sehetlule J) �1;� .OU
14. Net Value of Estate Subject ko Tax �yy� 28,415.69-
NOTE: If an assesssent was issued previously, Lines 14, 15. 16, 17, 18 and/or 19 will
reflect fipures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of line 14 at spousal rate C15) •00 X 00 - .00
16. Amount of Line 14 taxable at lineal rate C16) ^� x 045 = .00
17. AmOUnt of Lina 14 et 5ihling rate C17) -�0 X 12 - .pp
18. Amount of Line 14 Yaxable at collateral rake (18) .00 X 15 = .00
19. Principal Tax Due (19)= .00
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT C+) qMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
TOTAL TAX PAYMENT .00
BALANCE OP TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
t IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR7, YOU MAY BE UUE `^�/
F�R CALCULATION OF ADDITIDNAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. ���J
U
RESERVATION: Fslates�of decedeMS dyirp ort or bafore Dec. 12,1982-if arry fiAure iMeYeet in ihe eslate is transferred in possessiort or
enjoyment to..00Nateral6ene5ciaries nf dhe decedant afler the expir�on;of any�eatate�fa Nfe or yeare;the Commonweatth
hereby expressy reserves the right to appraise ard assese va�mfer inherNer�ce ta�ces a4ihe Iawlul collateral rate on any such
tuture interesL � �
PAYMENT: Detach the top poNon of ihis nolica.anf4 W.ibmit wilh your pflymeM lo the Register of Wills Indicated on the front of.the notice.
Make cBeck or money order paya'ble ro:�iE615TER OF WILL,AGENT.
REFUND(CR): A refund of a tax credit not requested on the tax return may be requesEed by�an Appliq�ioq fa Refund�of.
PennsyNania lnheri�nce and Estate Tax(REV-1313). alte avai�bte lrom the departmenYs web site at
www.revep�,,� ery�Hapeter of��Wills or RtsvetlAt�l�6`i`HIR'i5,or frtim i1S��rtmertt`5 24=houriorms ordering
service:1-BOp�-3&2-��',�4rYiCes iP[.taMl�aYers wkh spedal haerinp�ar�or speekiM�e�M:1-8�-d47 3020�(fT onry).
Pleasa allow 4-6 weeks from the dete a relund was granted to artive.
OB�,�GTIONS: Any party in interest not satisfied with the appraisement,albwar�e a disalbwance of deductpns,or assessme�t of tax
. (incl�ng discount or interest)as shown on this rwtice may,abject�within 60 days of the�t�te of receipt of this notice by:
A) FiGng an appeal online at www ha.rdofnon =s afw,q;,y on or before ihe appsel date idenGfied ai the froM W this notice.
Or sendinp a writlen proTest Dp:PA DepaAment of�Rev4iwe,9o�d of s,PO BOX 2812(11,Harrisburg PA 17128-1021;
B) Havaig the matter det9lmined��t audR of�"aawunt ot tlre persdi�t re 1�9�n�five;or
C) C)Appe�ng to the'Oryhens'Court.
ADMIM�ISTRATIVE Errors discovared or1 this assessment should be addressed in wridnp 40:PA Department of Revgnue,Bureau�of Individual
CORiiEC710NS:� Texos�,ATTM1I:Post Assesament Reviow Unit,PO BOX 280601,Harriabury PA,19128-1b21,Phone(717)787-6505. $es page 4
Insku9�bn5 fw Inherqaiice Tax Retum for a Fiestdent Decederrt(REV-1501)for en ezplanation of admi�ishativaly cortecMble
errors.
DISCOUNT: If any tax due is paid within three�calendar months aker the decedeofs deaM,a five percent discount of the tax paid is albwable.
INTEREST: Interest is charged bepinninp xnth first day of tleGnquency,or nine monihs and one date from date of death,to the date of
payment. Mnual interost.rates are availaDle on Form REV-161 t,avail8bfe at www.revenue.stafe.oa.us,or upon rquest by
calling 1-888-728-2937.
Interest is ca�ulated as folbws:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAIIY INTEREST FACTOR
Any Noti�issued after the tax becomes deliaquent will reflect an iMerest cakwlation to 15 days beyond the date of the
assessment. H payment is made after Me interest calculation�te show on the Notice,additional interest must be cakulated.