HomeMy WebLinkAbout08-20-13 NOTICE OF INHERITAHCE TAX � pennsytvania
APPRAISEMEN7. ALLOWANCE OR DISALLOWANCE OEpARTMENTOFREVENIJE
BUREAU oF INDIVIDUAL 7nxES OF DEDUCTI4NS AND ASSESSNEN7 OF 7AX fr�T
INHERITANCE TAX AIYISION REY•1547 IX AFF L�3-73}
PU p0X 28USei
iVtRRI59tiRG PA 17128-060i
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,,,.i,'`S DATE OB-19-2013
, • .� • -�� " ESTATE 8F &RENNEMAN EIMER 6
DAT6 8F DEATH 09-12-2012
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���� COUNTY CUMBERLAND
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PO 60X 103�� .� .� ,:��jj�j APPEAL DATE: 10-18-Ptl13
L ANCAST�k��� "G��`S (See reverse stde under Objections J
%r�7(�1�-0368
��j�S;vL���?ii�� �� Asoa�t Reritted'— �
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COUR7HQUSE SQUARE
CARCIS�E PA 17d13
CUT ALONC THIS LiNE ____ �—► RETAIN LOWER PORTION FQR YOUR RECURpS t�-�-
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REY-1547 EX APP t02-13} NOFSCE 4F INNERI7ANCE TAX APPRAZ5EMENT, ALLOWANCE 4R
DISAtIONANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: BRENNEMAN ELMER OFILE N0. :21 12-13D2 ACNo 101 DATEs OB-19-2013
TAX RETURN WAS: CJ{} ACCEPTED AS fI�ED { ) CkAMGED
APPRAISED VALUE OF RETURN BAS6D ON: 4RI6ZNAl RETURPI
1. Real Estate CSChetlule A) (1) •�� NO7E: To ensure prooar
2. Slccks an0 Bonds c5cheduie BS C2)
.QQ cradlt to you� accaunt.
sub�it tha uppat` Portion
3. Closely Heltl StocklPa�tnership Intsrsst {Schstlula C1 t3) '�� af thla form with Your
4. Mo�tgagas/XOtes RacpivaEle (Schetlule D) (4) •00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property CSOhedule E7 (5] •00
6. .IOintIY OwnsC Property [SCheduls F} {�� •��
�. 'rrensters cscheauie s� t�� 358,582.89
e. Total Assets C87 358.582.89
APPROYED DEDUCTIDNS AHD EXEMP7IONS:
9. Funqral ExRenscs/Adm. CostslMisc. Expanses {SChaGula H) {g� lZ.$13.02
10. Debts/MOrtgaga Liabilltiea/Liens CSChedule I7 (10> •00
kl. Totai ➢e0uctions Clk} 12.813.62
12. Net Value of Tax Return {12) 345r769.87
13. CharSkaEle/COVernmaeta7. Bequests; Non^elect¢tl 9113 Trusts CSChetlule J) �13� ���
14. Net Value of Estate Su6jeei to Tax �ly� 345.764e8�
NOTE: Sf an assess�ent xas issued previcusly, �ines 14, 25, I6, 17, SB andlar 14 will
reflect fi�uras that intlude the totel of all returns assessed to date.
ASSESSMENT OF TAXs
15. Amou�t of I.Sna 14 at xCOUSal rats L38} .00 x Od = .�6
1&. Amount of �s�e i4 taxabie at 1t�eai rata ti6� -Q° x 045 = .00
17. Amounk of Line 14 at sibling rate I17) � �� X 12 = .00
18. Amount of LSna 14 taxa6le at collataral rate C18) 345.769.87 X 15 = 51 .865.48
is. P�inc�aai rax n�g {fg�= 51,865.48
TAX CRED2T5:
PAYMENT RECEIPT I9COUNT (+) qMDUNT PAID
DATE NUMBER INTEBESTlPEN PAID C-J
1 -I2-2Q12 D0164 8 2, •27 49> 2.8
TOTAL TAX PAYMENT 52,026.15
BALpNCE OF TAX DUE 160.67CR
ZNTEREST AND PEN. .DO
TOTAL AUE 160.b7CR �
� IF PAID AFTER DATE INIIICATED, SEE REYEHSE IF TOTAL DUE ZS REFIECTED AS A CREDIT {CR). YpU MAY $E DUq�(1
FtlR CAICU�AT24N OF ADDZTI�MAI ZNTEREST. A REFUND. SEE REYERSE SIDE FOR ZNSTRUCTZONS. �r�l
V
RESERVATION: Estates of decedeMS dying on or before Dec.72,1982-if any tuWre intarest in the estate is transferred in possession or
enjoyment to collat9ral beneficiaries of.the decedent after the expiratlon:of any oclate for lita or y�s;the CommomNeatth
hereby expressly reserves iM1e rigM ro appraise and assess transfer inheritance ta�ces at the lawful coAaterai rate on any such
fuWre interest.
PAYMENT: Detach the top portlon Af this oo6ce and.submit with your paymant to the Repister of Wills Indicated on the hont ot the notice.
Make check or money orde�payable�lo:�REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tax credif not requested on the tax return may be requested by;cql�pleticlp an AppliCdtion�br Refurd of
Pennsylvania lnheritanca.and Estate Tau(REV-1313). Applicetions are avallaWe from tl�e departmerrt's web site at
www revenue.statb:m.ue,any Repiater of�WINs or Revenue District�OfR�,or from tNe�dep�rtrnerrt's 24•hour fortns ordering
service:1-800-362-?4$0;services far texpeyers wkh Specfai hearit�erdloc spealdrq needs:t-8W-447-3020(TT only).
Please allow 4-6 weeks from fie date a re(und was gramed to arrive.
OBJECTIONS: Any party in iaterest not satisfied with ihe appraisement,allowance or disalbwance of daductbns,or assessment of tax
(including discount or interest)as shown on Mis rwtice may object within 80 days of Me date of receipt of this rwtice by:
A) Fitinp.an appeal online at on or before the appeal date idandfied on tl�e front of this rroGce.
Or sending a written protest to:PA DeparMne�rt Of�Revenue,Boerd of�4�ge�,�PO BOX 281201,Harrisburg PA 17128-1021;
B) Having the matfer determinetl at audt oT the acoourrt of Ura personat ve;or
C) C)Appealing M ttre Orphans'Court.
ADMUJISTRATIVE Errors discpvered on this assessment shoukl be addrassed in writing to:PA Department of Revenue,Buraau of Individual
CORRECTIONS: Taxes,ATTN:Post Assessment Review Un@,PO BOX 280601,Harrisbury PR, 17128-1021;Phone(77�)787-6505. See page 4
Instructions��for Inf�erilance Tax Retum for a Resident Decedent(REV-1501)for an ezplansdan of adrninistratively cortecteble
errors.
D ISCOUNT: If any 2ax due is paid within three calendar moMhs afler the decedenPs death,a five percent discount of the tax paid is aliowable.
INTEREST: Interest is charged beginning with first day of delinquency,or nine months and one date from date of death,to the date of
payment. Annual interest retes are availabla on Form REV-761 t,avaiiable at ,or upon rquest by
calling 1-888-728-293Z �
Interest is calculated as folbws:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued after the tax becomes dalinquent will reflect an iMerest calcNation to 15 days beyorM the date of ihe
assessment. If paymerd is made after the interest ca�uletion date show on the Notice,additbnal interest must be calculated.