HomeMy WebLinkAbout08-20-13 NOTICE OF INHERITANCE TAX j i� pennsylvania
BUREAU oF INDIYIDUAL TAXES APpRAISEMENL ALLOWANCE OR DISALLOWANCE
UF DEDUCTIONS AND ASSESSMENT 4F TAX DEPARTMENTOFREVENUE
INHERSTANCE TAX DIYFSiOX REY-T547 IX AFP CU3-13)
PO 9pX 2886U1
HRRRIS911RG PA A7128-0601
. bA7E 08^19-2013
ESTATE OF CANER4 JOSEPN M
f�n�,r-:.� nr.-�n-_ DATE OF DEATH 09-Ob-2012
Rf.G s�.��-:, � r � ;�,!� �F Fi�� HuneER 21 iz-ios�
� ' ' ��` {'� ���� -�--'� COUNTY CUM&ER�AND
CONNEII ESQ &SCHARD E ACN 101
2303 MARKE',�;�1��;{j��� 2� �(� �j �� AppEAL DATE: 10-18-2013
CAMP HILL PA 17011-4627 (SeereversesideunderObjectionsf
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Of�"rHA:JS' COURT MAKE EG SKERaOF WI AS REMIT PAYMENT T0:
CUMBERLAND CO., PA 1 COlIRTHOUSE SQUARE
CA&IISIE PA 17�13
CUT ALONB 7HIS LINE —► RETAIN LOWER PORTION FOR YOUR RECdROS f--
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RfY-1547 EX AFP t02-13> N4TSGE OF INNERSTANCE TAX APPRAISEMEMT, ACLOWANCE 6R
DISALLOWANCE OF 4EDUCTIONS AND ASSESSMENT pf TAX
ESTATE OF: CANERO JOSEPH MFILE Hq. :21 12-1054 ACHs 101 DATE: OS-19-2013
TAX RETURN WAS: L X) ACCfPTED AS fTLED S ) CHANGED
APPRAISED VALUE OF RETURN BASED OH: ORI6INAt RETURN
1. Real EstaYe CS<hedule q) (1) •Op NOTE: To ensure proper
2. Stocks antl Hontls [SChedule BS C21 1r494.60 creCit to your account,
0� submit the uppAr R4�Ylort
3. Cloaely Naid StocklPartnership Zntarost tSchadula C) t3} af tbis form wfth your
4. Mortpa9es/NOtas Receivable CSChetlula D) C4) •00 tax payment.
5. Cash/Bank DeposiYS/MSSC. Persqnal Proparty (SChadul• EJ CS) •00
6. Jointly 4xned Provs�ty CStfietlula F7 C6} 'Q�
7. Transfars CSChedule G> ��� 18�t{02.03
E. iokal nssets te) 19.40��63
APPROYED DEDUCT24NS AND EXEMPTI4NS:
9. Funeral ExpenseslAtlm. CostsJMi3c. Expanses tSthadule H} tg} �.947.46
30. Debts/Mortgage Liabilitfes/Liens (SChedule I) (10) 223•g�
ii. rotsl naauctians nl} 4,1?1.83
72. Net Valua of Tax Heturn L12} 15�729.80
13. Chaw3tabla/6overnmentel Haquests; Non-electetl 4113 Trusks i5chadule J) �1+�� .00
14. Net Value oP Estate 5u67ect tq 7ax �ly� 15,729.80
N6TE: Sf an ssseaseen# xas issued prevSouslY, lines 14, 15: Sd, 17, 1$ aadfur 14 aill
reflect fiyures #hat inciude the total of all returns assessed to data.
ASSESSMEMT OF TAX:
15. A�ount or �tna ia at sao�sai rate <is� 44.24 X 00 = .06
lb. A�eount of lYna 74 taxable at lineai rata L16} -�� x 045 = .00
17. Amcunt of Line 14 at slbling rete C17)
iR.3�,7_79 x 12 = 2,202.93
18. Amount oF LSna 14 taxahle at cpllatgral raYe cie� .UO X 15 = .DO
19. Principal Tax Dua <ig�= 2.202.93
TAX CREDITS:
PAVMENT RECEIPT DISCOUNT C+) AMOUNT PAID
DATE NUMBER INTERESTIPEN PAID (-)
0 -04-20 D017281 .00 &,211.14
04-10-2Ui3 CDD174S0 .00 181 .38
TOTAL TAX PAYMEN7 8,392.57
BALANCE OF TAX DUE 6,189.64CR
ZNTEREST AND PEN. .00
TOTAL DUE ^ 6,189.64CR
� IF PAID AFTER DATE INOICX7ED. SEE REVERSE SP TOTAL DUE IS BEFIECTED AS A GREDST CCRJ, Y9U MAY BE DUE�\n�
FdR EAICUTATIflN �F ADDZTIQNAI INTERESL A REFUXD. SEE REYERSE SIDE FpR INSTRU[TZaNS. 1y S
Vl..
RESERVATION: Estates of decedants dyinp on or betore Dec.12, 1982-if any futwe iMerest in the estata is transferred in possession or
enjoyment to collateral berteficiaries of the decedeM after the expiration-of�aay es4�for IHe�or years;the Comrtqnweatth
hereby expressty reserves the rigM to appraise and assess Vansfer inheritence taxes at the IawFUI coAateral rate on any such
future interest.
PAYMENT: Defach the top por4on of tl»@ no�ce and submit with your payment to the Register of Wills Indicated on the front of the notice.
Make check or money order payable to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tau credit not requested on the tax return may be requested by cqmpbknp an AppliGatioa for Retund of
Pennsylvania lnheritance and Estate Tax(REV-1313). Applica�a are�av�il�le from the departmenYs web site at
www.revenue,atate.ns:us,any Ropister of WiOs o�Re�Mrontie bl�t f51HCa,or fmm the�dephrtmariCs 24-hour forr�ordering
service:1-800•362-2p$0;services for taiSpeYers wRh speciai.heoarfap anNor spaelting needs: 1�-800-447�302U(TT only).
Please allow 4-6 weeks hom the date a refurM was graMed to arrive.
O&IECTIONS: Any party in interest not satisfied wiM Me appraisement,albwance or disalbwance of dedue9ona,or asseasment of tarz
(includ'ing discount or interest)as shown on this no6ce may object wifhin 60 days of the date of receipt of this rwtice by:
A) Filing an appeal online at on or before�Me appeal�dete identlfnsd on the front of thia notice.
Or sending a written protest to:PA DBpertrneM of Fev6nue,Boarcl of Appeals,PO BOX 281207,Harrisburg PA 17128-1021;
B) Having the matler de6t5rmined et au�iE otilie accourat of the per�mel�re�flaeMativB;or
C) C)Appealing to the Orphans'Court.
ADMINISTRATIVE Errors disSwvered on this assessment shouW.tae addressed in writlng to:PA Departmen[of Revenue,Bureau of Individual
CORRE�CTIONS: Taxes;A1TN:Post Asseesrtrent�Review Unh,PO BOX 28060t,Harrlsbury PA,17Y28-1021,Phone(717)787-fi5Q5. See page 4
Inshuctions for Inheritence Tax Retum for a Resident Decedent(REV�1501)tor an explanaEion of adminisratively corteelable
errors.
DISCOUNT: If any tax due is paid within three calendar morrths atter[he decedenYs deaM,a five percent discount of the tax paid is albwable.
INTEREST: Interest is charged beginning with first day of delinquency,or nine rtronths and one date from date of death,to the date of
payment. Annual.interest rates are available on Form REV-1611,available at www.revenue.state.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 DAILY INTEREST FACTOR
Any Notice issued after the tax becomes delinquent will reflect an interest calailation to 15 days beyond the date of the
assessment. If payment is made after the interest cak,ula6on date show on the Notice,addiNonal interest must 6e caiculated.