HomeMy WebLinkAbout08-20-13 NOTICE OF INHERITANCE TAX � pennsytvania
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE
BUREAU oF IwDIVIDUnL iaxes OF DEDUCTIONS AND ASSESSMENT OF TAX
7NHERITRNCE TN( OIVISION REV-1547 IX AFP CO3-13)
PO BOX 280601
HARRISBfIRG PA 17128-0601
"�i.n, ��t%�='. - - � DATE 08-19-2013
i; .. . . , , . . . - -.. ESTATE OF SHADER MILDRED E
DATE OF DEATH 09-12-2012
V-;'i{ � �;� ��i __ ��ti{ FILE NUMBER 21 12-1084
COUNTY CUMBERLAND
SHIELDS III ,GHARIE$,-, E ACN 101
i,�c,�A .
6 ClOUSER RD !��n' ��k�I APPEAL DATE: 10-18-2013
M E C HAN I C s B U IQ���"���1S 190�59�9 751 (See reverse side under Objections)
CUMBERLAP�D C�., PA nnount ee■stted
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 CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENT. ALLOWANCE OR
UISALLOWANCE OF DEDUC7IONS AND ASSESSMENT OF TAX
ESTATE OF: SHADER MILDRED EFILE N0. :21 12-1084 ACNc 101 DATE: OS-19-2013
TAX RETURN WAS: CJ(7 ACCEPTED AS FILED O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Eskate (SChetlule A) (17 •�� NDTE: To ensure proper
2. Stocks and Bontls (SChetlule B) �Z7 .00 <red3t Yo your a<count,
p� SuDmSt ihe upper portion
3. Closely Held Stock/Partnership Interest CS<hetlule W C37 of this form wikh yaur
4. MortBa9as/NOtes Rece3vaDle (SC�etlule ID C4) •OQ tex paymant.
5. Cash/Bank Depos3ts/MSSC. iersonal ProoerYy CSChetlule E) C5) 32,991 .90
6. Jolntly Ownetl Property CSchedule F) �6) •00
7. Transfere CSChetlule G) ��� I11�000.00
P. iotal Assets ca) 143.991 .90
APPROVED DEDUCTIONS ANU EXEMPTIONS:
9. Funeral Expenses/Atlm. Costs/Mis<. Expenses (SC�etlule H) �g� 5.529.27
10. DeCts/MOrt9a9e Liabilities/LSens (SChedule I7 (10) •��
11. Total DeductSOns (11) 5�529•z�
12. Net Value of 7ax Return �yZ� 138�462.63
13. Charifabla/Governmental Bequests; Non-ele<tetl 9113 Trusts (SChedule J) �yy� .00
14. Net Value oF Estate Subiect to 7ax �yy� 138.462.63
NOTE: If an assess�ent was issued previously, LSnes 14, 15, 16, 17, 18 and/or 19 will
refleet fiyures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amaunt af Line 14 ak spousal rate (15) •00 X 00 = .00
16. Amount of Line 14 taxable at lineal rate (16) � ;p•�»-�; X 045 = 6,229.02
17. Amount of Line 14 at sSDling rala (17) -�0 X 12 - .�0
18. Amount ot Line 14 Yaxable at collateral rate (18) 40.00 X 15 = 6.00
19. Principal Tax Due �19�° 6�235.02
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) qMOUNT PAID
DATE NUMBER 2NTEREST/PEN PAID (-)
12-07-2012 CD01689 247.50 4.702.50
06-07-2013 CD017720 .00 1,285.02
TOTAL 7AX PAYMENT 6,235.02
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
� IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL UUE IS REFLECTED AS A CREOIT (CR), YOU MAY BE DUE ` �Y
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. �V�
�V
RESERVAFION: Estates of decedents dying on or before Dec. 12, 1982-if any future interest in the estate is trensferred in possesaion or
enjoymeM to 6�Ie�ral.laane6cier�B of tha decedent after the ezpira8onof irry eataYU fot Nts w years;Me�Comrmm�eatth
hereby expresay reserve5 tlie rigNt to app�aise anU assess Vansfer inheritance Mxes at the IawG�t collateral rate on any such
future intarest. �
PAYMENT: Detach the top�porUOn of_tliis�.nplice and submit with your payment to the Register of Wills Indicated on the iront oi the notice.
Make check or money oider payable to:REGISTER OF WILL,AGENL �
REFUND(CR): A refund ot a ta�c credit not requested on the tax retum may be requested bg CQ�etjRq;an Appljeqtbn fa AefNnd of
Pennsylvania lnheritance and Estate Tarz(REV4313). Ap�N�ionc are av�labie from'the depertrrtenYs web site at
www.�evenue,avt6:ea.us;any��Hesieter of wlis or Rev�nt`rd' bfEt ONfce;or irbm Me�ds�rlmtlrit�k�24-hourfcfrms ordering
service:1•8QQ•362-2Q50;seruicaslqr taxppyers with spedal h�rMq and�or speaKnp needs:t-800-447•302L(1'T ony).
Please allow 4-6 weeks from the date a reTund was graMed M artive.
OBJECTIONS: Any party in interest not satisfied with the appraisement,albwance or disalbwance ot deductions,or assessment of tax
� � (inclirding discount or intarest)as stawn on lhis no8ce may objec[wiffiin 6fl days of the date of receipt.of this rwtice by:
A) Filinp an appeal online at www.hoardofnnnnalsstafe.m us on or beTore ihe ap{real dete idenHfled on tlie front of ihis notice.
Or sendinq a written protest to:PA D�artmeM of Revenue,Boerd of qppesl6,PO BOX 281201, Harcisburg PA 17128-1021;
B) Heviriq the matler det�rmirretl et audt of tMB�accouMOf the pe�t rey5fdae�ve;or
C) C)Appeelinp M Me Orphan8'Court. '
ADpAINISTRATIVE Errors discpvered on this assessment should be addressed in writlnp to:PA Deper[meM of Revenue,Bureap Of Indihdual
CORRECTIONS: Texes,ATTN:Post F�essmeM�Review Unit,PO BOX 28p607,HaMSbury PA,�1'7128-1'021,Phone(717)787-6505. S98�page 4
InsVuctions for Inherilarwe Taz ptehun for a Resident Decedent(REV-1501)tor an explanation of adminis�atively correctable
errors.
DISCAUNT: If any tax due is paid within thrce calendar monMs atter the de�dent's tleffih,a five percent discbunt of the tau paid is ailowable.
INTEREST: Interest is charped bepinninp with first day of delinquency,or nine rtroMhs and one date from date of death,to the d8te of
payment. Annual interest rates are available on Form REV-1611,avqil8ble at www.revenue.siale:oa.us,or upon rquest by
calling 1-888J28-2937.
Interest is calculeted as foNOws:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELIN�UENT X DAILY INTEREST FACTOR
Any NotiCe issued after the tax becomes deGnquent will retlect an interest cak:uiation to 15 days beyond the date of the
assessment. If payment is made after Nre iMerest calculatlon date show on the Notice,additional interest must be calculated.