HomeMy WebLinkAbout08-20-13 ` NOTICE OF INHERITANCE TAX � pennsylvania
BUREAU aF INUIVIDUAL raxES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE '�� DEPARTMENTOFREVENUE
INHERITRNCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 IX AFP (03-13)
PO BOX 280601 �" `
HIRNISBIIHG PR 1712R�('�r...". (' . . . _ .
��_t,l _, . � - DATE 08-19-2013
� � i =�' ��� � � ESTATE OF KERR MARGARET H
,-. UATE OF DEATH OB-28-2012
''� "��'' -- �� . , _ � FILE NUMBER 21 12-0986
� COUNTY CUMBERLAND
KERR i;L'���,+QYNTHIA p�N 101
1oe CARA����• SeereversesideunderObecri ns3
Hnnna����t�i��y����3`;os'ios l i J
� �� A�ount Reeitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SpUARE
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 INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: KERR MARGARET HFILE N0. :21 12-0986 ACN: LO1 DATE: OS-19-2013
TAX RETURN WAS: ( ) ACCEPTED AS FILED ( X7 CHANGED SEE ATTACHED NOTICE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (SChetlule A7 �1) 217�900.00 NOTE: To ensure propar
2. Stocks antl Bontls CSehedule B) �Z� 1.854�969.80 <reE1t to your account,
00 submlt the upper porYion
3. Closely Heltl Stock/Partnership InteresY (SChedula C) (3) of this form wit� your
4. MortBayes/Notes RaeaSvaDla (SChetlule D) (4) •00 tax paymenS.
5. Cash/Bank Deposits/Misc. Personal Proparty (SChetlule E7 (57 523,005.59
6. Jointly Owned Properky CSehatlule F) �57 .00
7. Transfers (S<hetlula G) ��� .00
e. iotal Assets ca) 2.595.875.30
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expensss/AAm. Costs/MSSe. Expanses (SChedule H) �q� 57.582.06
10. Debts/MOrtpape LSahilftias/Liens (SC�etlule I) (10) .00
11. Total Deduetions (117 57r582.06
12. NaY Value of Tax Rekurn C1z� 2�538,293.30
13. Charitable/GOVernmental Beduests; Non-elected 9113 Trusts CSC�etlule J) (137 •��
14. Net Value of Estate Subject to Tax �ly� 2.53B.293.30
NOTE: If an assess�ent was issued previously. Lines 14, 15. 16, 17. 18 and/or 19 will
reflect fi0ures that include the total of all returns assessed to data.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rate (15) •00 X 00 .0�
16. Amount of Line 14 taxable at llneal rate C16) �•�'�R•�9;-;� X 045 = 114.223.20
17. Amount of Lina 14 at siblSng rate C17) -00 X 12 = .00
18. Amount of Line 14 taxable at collateral rata (18) .00 X 15 - .00
19. Prineipal Tax Due �19�� 114,223.20
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) pMpUNT PAID
OA7E NUMHER INTEREST/PEN PAID (-7
11-27-2012 CD016832 2.815.79 53,500.00
11-27-2012 C�016833 2,815.79 53,500.00
06-12-2013 C0017730 .00 1,512.03
INTEREST IS CHARGED THROUGH 09-03-2013 TOTAL TAX PAYMENT 114.143.61
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 79.59
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 2.50
TOTAL DUE 82.09
� If P11ID AFTER DATE INDILATED. SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT CCR), YOU MAY BE DUE �\�
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. ���
V
RESERVATION: Estates of decedeMS dying on or before Dec. 12,1982-if 8ny firiure interest in the e�ab is transferrad in possession or
enjoyment to c411ffieral benericiaries of the decederM after the exqra9on pf any�Re Aor-lpe or yas�s;!he Commonweakh
hereby expre��reserves�Me right to appraise and ascess tranSfer inheritance�taues al Me lawful coNateral rate on any such
future interest �
PAYMENT: Detach the top poNOn of thispotics and sybmit with your payment to the Register of Wills Indicet9d on the front of the noGCe.
Make check or money order payable M:REGiSTER OF WILI,AGENT.
REFUND(CR): A refund of a tarz credit not requested on ffie tax reWrn may be raquested by{�qp pn,�9pp�jpation br Refund of
Pennsylvama Inheritance and Estate Tax(REV-1313). are evqi�able fram�M,re¢ppatb�enYs web sRe at
www.revenue.s�,ob:us any Repieterof W Ils or Reve�'�� ` ' � C118��','ot ftptn tt�e fkptlrtrne�s 24-hour�forrt�ordering
senice:1•80P�3fi2-2U50:services inr Wepeyers with speaal hs�inp�andk�r speaianp naeds:1-BWa47-3020(TT ony).
Please allow 4-6 weeks f�om the date a refund was gramed to arrive.
O&IECTIONS: Any parry in interest not satisfied with the appraisement,allowance or disalbwance of deductlons,or a6aessment af tax
(incl�rg discount or interest)as shown on this notice may oGJect within 80 days of�he d�te of receipt of this notice by:
A) Filinp�an�appeal online at on or befpre the appeal d�e idertlified on ihe froMW this notice.
Or sending a writtan protest to:PA DepaAmerrt ot Bpard W:Apppqls,PO$OX 281201,Harrisburg PA 17128-1021;
B)��Havinp ttie matter determined�at au�t of the e�couM��pars�inal�ie{x�3�tive;o� �
C) C)Appealing to the Orphans'.Court.
ADNHNlSTRATIVE Errors digcoY@red.on thls assessment shouldqe addres&ed in wrifinq to:PA De�artmpM of RBVgnue,Bursau of I�vidual
CORkfCT10NS: Tazes�,ATfN:Post Aa9pasmeMfleview UMP,P�O B�X 28pfi01,Harrisbucq PA,7t729•t02Y,'phorre(717j�787-6505:�See pape 4
In&VUCUOns Mr InAeritehee T�Reh�m}or a ResitleM QacedeM(REV-t 601)for an exple�on oYadministratively corcec�le
errors.
DISCOUNT: If any tax due is paid within three calendar months after ihe decedanYS death,a five perceM discount of tha tax paid is albwable.
INTEREST: Interest is char0ed bepinning with first day of delirquency,or nine monihs and one da4e from date of death,to the date of
payment. Mnual interest rates aze avaflaWe�on Fortn REVd611,av�itaWe ai ,or upon rqueat by
calling 1-888-728-2937.
Interest is ca�ulated as follows:
INTEREST-BALANCE OF TAX UNPAID X NUMBER OF DAVS DELINQUENT X DAILY INTEREST FACTOR
Any Notice issuad a(ter the tax becomes deNnquent wiil reflect an inte�est calcailation to 15 days beyond the date of the
assessment. If paymeM is made atter tlie iMerest cafculatlon date sFrow on the Notice,addkional interest must be calailated.
aev.+am�@�.�e( -' .
! � PenhSY�Van'�� INHERITANCE TAX
� DEPARTMENT OF REVEPIUE EXPLANATfON
BUREAU OFINDIVIDUALTAXES OF CHANGES
� PO 9px ?8�61
DECEDENT'S NAME FILE NUMBER
Margaret H. Kerr 2712-0986
REVIEWEO 8Y ACN
Joseph Collins 141
ITEM
5CHEDULE Mp, EXPLANATION OF CHANGES
Discou�t calculstivns should �made on psge 3 oi the REV-150fi, The discount far ea�Iy
payment can only be applied to the extent that suHlaient payment was made wfthin the
discount perlod.
Row Paae 1