HomeMy WebLinkAbout08-20-13 NOTICE OF INHERITANCE TAX � pennsylvania
BUREAU Of INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE
INNERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX ���� REV-1547 EX AFP caa-ia�
PO BO% 280601
HARRISBURG PA 17128-0601
i'1 Ie le i,f < ) � ,.�� ,, 3,:1
DATE 08-19-2013
��'�� ` � - -�-u ESTATE OF SANDERS WILLIAM H
DATE OF DEATH 11-04-2012
;:'�Z ::' '� u�
-�id �r�U �`c� i ��i 1� :v FILE NUMBER 21 12-1312
DELUCA ES4 ADAM ;,� ,.,-;,R� �� COUNTY CUMBERLAND
61 W LOUTHER ST `�`"�"� `�' A�� 101
,�, ,, APPEAL DATE: 10-18-2013
CARLISLE �Af���b'�l�-`t4`�r (Seereversesideunder06jections)
CUhABERLkNL C4., i A A■o„nt Resitted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALON6 THIS LINE -� RETAIN LOWER PORTION FOR YOUR RECORDS E-
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REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMEN7. ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: SANDERS WILLIAM HFILE N0. :21 12-1312 ACN: 101 UATE: OS-19-2013
TAX RETURN WAS: (JO ACCEPTE� AS FILED C 7 CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate CSChedule A) (1) •0� NOTE: To ensure proper
2. Stacks antl Bontls (SChetlule B) �Z� .00 credit to your account,
.00 suhmft the uppel' porkion
3. Clasely Heltl Stock/Partnershlp InYerest (Schetlule C) �3) of this form with your
4. Mortpages/Nates RecelvaDle (Schedule D) (4) •00 tax payment.
5. Cash/Bank Deoosits/Misc. Personal Prooerty (SChedule E) (57 13�140.11
6. Jolntly Owned Property (SChetlule F) (57 •��
1. 7ransfers (Schadula G) ��� 33.943.08
e. 7ota1 Assets Ce) 47.083. 19
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Costs/Misc. Expenses (Schedule H) �g� 11.904.25
10. Debls/MOrtgaBe Llabilit3as/Liens CS<hetlule I) (30) 401. 13
11. Total Deductions �11) 12�305.38
12. Net Value of Tax Return �12� 34.777.81
13. CharitaDle/GOVernmental Hepuasts; Non-elected 911i Trusts (S<hedula J) �1;� •00
14. Nat Value of Esiake Subje<t to Tax �ly� 34.���.81
NOTE: If an assesssent was issued previously, Lines 14. 15, 16. 17. 18 and/or 19 will
refleet fl0ures that include the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal raYe C15) •00 X 00 - .00
16. Amount of Line 14 taxable at lineal rete (16) ��•»�-A� X 045 = 1�565.01
17. Amount of Line 14 at sibling rate (17) - �� X 12 ' .00
18. Amount of Lina 14 taxable at collateral rate (18) .00 X 15 = .00
19. Principal Tax Oue �19�= 1�565.01
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+7 pMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
02-01-2013 CD017122 78.25 1.800.00
TOTAL TAX PAYMENT 1 ,878.25
BALANCE OF TAX DUE 313.24CR
INTEREST AND PEN. .00
70TAL DUE 313.24CR �
i IF PAID AFTER DATE INDICATED. SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUE ]�
FOR CALCULATIDN DF AOOITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. v
RESERUATION: Estates of decedeMS dyinp on or before Dec. 12, 1982-if any tuWre iMerest in ihe estate is transferred in possession or
enjoyment to Cblla6eral:benefiCiarfes of Ehe decedeM�Bfler tlte expiratimt��of:a�ry eetate for dile or yearm;ihe.Commonweatth
hereby expressly reserves�the rigM to appraise and assess.tfensfer inherifance taxes aYthe lawful.collateral rate on any such
future interest. � � �
PAYMENT: Detach the top�porkon of ltus notice and submit with your paymem to ihe RegiSter of Wills Indicated on the hont of the notice.
Make check or money order paya5ie to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tax credit not requested on the tax return may�be requested hy compM9titg..an AppNCation.#u RefYnd of
Pennsylvanw Inheri6ance and Estate Tax(REV-1313). Applications are 8vailaWe from the departmenYs web slte at
w�v.revenua a�ry Re@ieter of Wills or ReverrctD DietriCt OfiCg,or frotn Nu depertmtinT'S 24•hbuYfom�s wdering
service:7-600-362-. ..� ;services for taxpaYers with SpeGiel heerhp er�or speaking�needs:�1-800-047-3020(TT only}.
Please allow 4-6 weeks from the date a reNnd was graMed to artive.
OBJECTIONS: Any party in iMerest not sadsfied with the appraisement,allowance or disalbwance of deducibns,or asseaBmeM of taz
(inciutling discourrt or imerest)as shown on this rwtice may object wKhin 60 days ot the date of receipt of this notice by:
A) Filing an appeal online at on or betore the appeal dete identified on Uce feont of this no6ce.
Or sending a written pmtest to:PA DepertmeM of Revenue,Board of PO BOX 281201,Harrisburg PA 17128-1021;
B) Haw�q tMe mat[er determined et audit of tlte accou�ol�$�9 p6r6oni�}i�ehfaiive;or
G) C)Appealing to the O�phans'Court.
ADMINISTRATIVE Errors discpv@red on this assessment should be addressed in writing to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Tezea,ATTN:Post Assessment fieriew�Unk,PO BOX 280601,Hatristwry PA,1�126-1021�Phone�(71�787-6505.�See page 4
Instmetions for Inheritaxe.Tax Retum for a Resident Decedent(FiEY-t501)for an explanation of administratively Correet9ble
errors.
DISCOUNT: If any tax due is paid within three calendar months atter the decedenps death,a five percent diseount of tNe tax paid is albwable.
INTEREST: Interest is charged beginning with first day oi delinquency,or nine rtronths and one date from date of death,to the daFe of
payment. Annual interest rates are available on Form REV-1611,aveileble at . ,or upon rquest by
calling 7-886-728-2937.
Interest is ca�ulated az follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any NotiCe issued aHer the tax becomes�lirpuent will ref�act an intarest ca�ulation to 15 days beyond the date of the
assessment. If payment is made after the interest calailallon date show on the Notice,addidonal interest must be ca�ulated.