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NOTICE OF INHERITANCE TAX � pennsylvania
BUREAU OF INUIVIDUAL TAXES d`PPRAISEMENT, ALLOWANCE OR DISALLOWANCE ■ DEPARTMENTOFREVENUE
7NHERITANCE T1V( oivisioN OF DEUUC7IONS AND ASSESSMENT .OF TAX f��1
REV-1547 IX AFP (03-13)
PO BOX 260601
HARRISBURG PA 17128-0601
- - - - DATE 09-10-2013
or��,� . . . . .. ..,
ESTATE OF RUGGABER ANNE F
E��`'�" -' `�` ��`� DATE OF DEATH OS-17-2012
, `� _ FILE NUMBER 21 12-0920
' '� `:'-'"� � �'� � 1�� COUNTY CUMBERLAND
STEWART RICHARD W p�N 101
301 MARKET Sltt� _;(j� �'.�.� APPEAL �ATE: 11-09-2013
PO BOX 109, - � :. �.�c�• ��- � - (See reverse side under ObjecBons)
LEMOYNE v6���� I��i4y ��1.�Q4� U109
CUN�ERL/i�vP? �,.t,.,�l`;a a■o�oc ee■ittsd
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 F
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REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMEHL ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: RUGGABER ANNE FFILE N0. :21 12-0920 ACN: 101 DATE: 09-10-2013
TAX RETURN WAS: ( jO ACCEPTED AS FILEO O CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (SChatlule A) �1) 347.000.00 NOTE: To ensure prooer
2. Stocks antl Bontls (SCheEUle B) �z� 2.295�556.80 cratlit to your aceounY,
.00 submit the uppar oortion
3. Closelv HelO Stock/Partnership InterasF CSChetlule G (3) of t�1s form with your
4. Mortpa9es/NOtes Receivable (SChedule D) (4) •�� tax payment.
5. Cash/Bank Oaposiis/Misc. Personal Property CSchetlule E) (5) 91,176.97
6. Jointly Ownatl Property (SChetlule P) (6) •00
7. Transfers (Schatlula G) ��� 1�303�843.85
E. iotal Assets ce) 4.037.577.62
APPROVED DEDUCTIONS AND EXEMPTIDNS:
9. Funeral Expenses/Adm. Cosls/Misc. Expenses (SChetlule H) �y� 141 .800.82
10. DebYS/MOrtBage Liabilitfes/LSens CSehetlule I) (10) 36.006.78
11. Total DeCUCtions (11) 177�$��.(0
12. Nat Value of Tax Rekurn , �lZ� 3r859�770.02
13. ChariYable/GOVernmental Bequests; Non-eleetetl 9113 Trusts (Sehedule J) �13� 3.498.871 .02
14. Nat Value ot Estate Sub�ect to Tax �ly� 360,899.00
NOTE: If an assessoent was issued previously, Lines 14, 15. 16. 17, 18 and/or 19 will
reflect fi8ures that inelude the total of all returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Lfna 14 af spousal rate C15) .00 X 00 - .00
16. Amount of Lin• 14 YaxaDle at lineal rate C16) -�� x 045 = .00
17. Amount of Lfne 14 at siblinp rate C17) -00 X 12 .00
18. Amount of Line 14 taxa�le at wllaYeral rate (18> 360�899.00 X 15 54�134.85
19. Principal Tax Due C19)= 54�134.85
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID (-)
11-16-2012 C 016 99 526.32 10.000.00
05-17-2013 CD017634 .00 43.608.53
TOTAL TAX PAYMENT 54,134.85
BALANCE OF TAX DUE ,pp
INTEREST AND PEN. .00
TDTAL DUE .00
t IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE SS REFLECTED AS A CREDIT (CR7, YDU MAY BE DUE ,` _�
FOR CALCULATION OF ADDfTIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. ����
v�.
RESERVATION: Estates of decedeMS dyinp on or before Dec.12, 1982-if any tuWre iMerest in Ma estate is Gansferted in possession or
enjoymeM to oollateral beneficiaries of the dacedent alter tha expratlon of any estate tor Nte or years;the Commomveatth
hereby expressy reserves the right M appraise and asaess transfer inhe�iMance tarzes at the law(ui coHateral rate on any such
fuNre interest.
PAYMENT: Detach the top portion of this ratice and submit with your payment to the Repister of Wills tndicated on the front of the rrotice.
Make check or money o�der payatile ro:REGISTEF OF WILL,AGENT.
REFUND(CR): A refund of a tau credit rwt requested on the tau return may be repuested by.compbtitp 8n AppNEation for Refund of
Pennsylvania lnheritance and Estate Ta�c(REV-1313). Applicptlons are availeble from the deper3menYs wab site at
www.revenue,�nie.aaus,pny Repicter of Wills or Revenue'DlgtriCt Oflice,or from tfie de�rlmeM's 24•hour toims ordering
service:1-800-362-2050;ssrvices for taxpayers with special hearinQ�dlw speaking needs: 7-800-447-3020(TT onty).
Please allow 4-6 weeks from Me date a relund was granted to arrive.
O&IECTIONS: My party in interest not satisfied with the a�raisement,albwance or disaibwance of deduc[ions,or assessment of tax
(including discoum or interest)as�shown on this rwtice may obJect wAhin 60 days of the date of receipt ot this notice by:
A) Filing an.appeal online at on or before ihe appeal date idenGfied on Me hoM ot ffiis rrotice.
Or sendinp a written protest ta:PA DepertmeM of�Revenue,Board ot Appeals,PO BOX 281201,Harrisburg PA 17128-1021;
B) Having the matter determinsd at au�YOf rtre accourrt of ihe per�onal rep`resen�Nve;or
C) C)Appealing to the Orphans Court.
ADMIN�.STRATIVE Errors discovered on this assessmeM should be addressed in wri6np to:PA Oapartment of Revenue,Bureau of Individual
CORRECTIONS: �Taxes,ATTN:Post Assessmeni Review Unk,PO BOX 280601,Hartisburp PA, i 7126•1021;PFrone(71�787-6505. See pape 4
Inshuctions for tnheritance Ta�c Retum for a Reskient DecadeM(REV-1501)for an explenation of administ2tivety cortectable
errors.
DISCOUNT: If any tau due is paid within three calendar months after the decedenYs deffih,a five percent discount of the taz paid is albwable.
INTEREST: IMerest is charged beginning with first day of delirquency,or nine months and one date from date ot death,to the date of
paymant. Annual iMerest rates are available on Form REV-1611,available at www.revarwe mA!a.oaylS,or upon rquest by
calling 1-888-728-2937.
Interest is cabulated as tollows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAVS DELINQUENT X DAILY INTEREST FACTOR
Any No4ce issued after the tax becomes delinquent will reflect an interart calwlation to 15 days beyorW the date of the
assessment. If payment is made after the interestca�uladon date show on the Notice,additional irrterest must be ca�ulated.