HomeMy WebLinkAbout09-09-13 NOTICE OF INHERITANCE TAX � pennsylvania
BUREAU oF INUIVIDUAL rnxes APPRAISEMENT, ALLOWANCE OR DISALLOWANCE 'iT DEPARTMENTOFREVENUE
INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX
REV-1547 O( AFP C0343)
PO BOX 2l0601
HARRISBIIRG PA 17128-0601 r.r�n c� - „
r� =" ' _. . � -_� UATE 09-10-2013
� � ESTATE OF CLARKSON KATHERLNE L
!',,,,j �,i_i- J {-i� „ �L� DATE OF DEATH 09-24-2012 �
FILE NUMBER 21 12-1089
OSZUSTOWICZ JOHiN`�-"�-�'��'C�-'�� COUNTY CUMBERLAND
104 S HANOVER 5���.���� �� `�� li�`. '�� ACN APPEAL DATE: 11-09-2013
CARL ISLE ����,�R[c j��Q1u'.�}�p ''r\ , (Se¢reverse side under Objeckons)
A�ount Re�itted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SpUARE
CARLISLE PA 17013
CUT. ALON6 THIS LINE 1 RETAIN LOWER PORTION FOR YOUR RECORDS F
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REV-1547 EX AFP (02-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: CLARKSON KATHERINE LFILE N0. :21 12-1089 ACN: 101 DATE: 09-10-2013
TAX RETURN WAS: CJO ACCEPTED AS FILEU O CHANGED
APPRAISED VAIUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schetlule A) (1) ZS�����.00 NpTE: To ensure propar
2. Stocks and Bands CSehetlule B) �z� 19.953.38 eraalY Yo your aecount,
.00 submit the uppar portlon
3. Closely HelA Stock/Partnership Inkerest (SChedul¢ L7 (3) of thSs form with your
4. Morkyages/NOtes Receivable CSchatlula D) (4) •00 Sax payment.
5. Lash/Bank Deposlks/MSS<. Personal Property (SCheCUle E) (5) 45�941 .03
� 6. Jointiy Ownetl Property (SChedula F7 �6� .00
7. Transfers CSChetlule G) ��� 11 r 153.36
a. 7ota1 assots ca� 327.047.77
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Costs/MSSC. Expensas CSChetlule H) �9� 38.913.92
10. Debts/Mortgage Liabilitles/Liens (SChedule I) �lp� 135.544.94
11. rotal neaaottoos �yl� 174,458.86
12. Net Valua of Tax Raturn �1z� 152,588.91
13. Charltable/GovernmenYal 8equesYS; Non-elected 9113 Trusks (SC�edule A �yy� -00
14. Nek Value of Estate SuhjacY to Tax �yy� 152,588.91
NOTE: If an assesswent was issued previously, Lines 14. 15, 16, 17, 18 and/or 19 will
reflect flDUres that 3nelude the total of all returns assessed to date.
ASSESSMEN7 OF TAX:
15. Amount oF Lina 14 at soousal rate C15) .00 X 00 - .00
16. Amount oF Line 14 taxable at lineal rake C16) - �� x 045 = .00
17. Amount �of Line 14 at sibling rete (17) 141 .43�+.�.6 X 12 - 16�972.27
18. Amounk of Line 14 taxable aY collateral rate (16) 11.153.36 X 15 = 1,673.00
19. Prin<ipal Tax Due �19�= 18�645.27
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) qMOUNT PAID
OATE NUMBER INiEREST/PEN PAID (-7
06-24-2013 CD017781 .00 18�645.27
TOTAL TAX PAYMEN7 18,645.27
BALANCE OF TAX DUE .00
IN7EREST AND PEN. .00
TOTAL DUE .00
+ IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREOIT CCR), YOU MAY BE DU�\
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS.
RESERVATION: Estates of decedeMS dyinp on or before Dec. 12, 1982-if any firture irrterest in Me estate is Vansferred in possas5ion or
enjoyment ro cGllatqral beneficiaries of the decedeM afqr the expiration�of arry esYate for Iffe or years;ihe Commonweakh
hereby expressty reserves the right to appraise and assass uansfer inheritar�ce taxes at Hre Iawfui collateral rate on any such
future interest.
PAYMENT: Detach the top por4on of Uus notice and submit wiM your payment to the Register of Wills Indicated on the front of the notice.
Make check or money order payable ro:REGISTEH OF WILL,AGENT.
REFUND(CR): A refund of a ta�c credit not requested on the tax return may be requeated by cortpledrp,an Ap�tion fot Retund of
Pennsylvania lnheritance and Estate Tax.(REV-7 313). ApplicaUore aro suaikWe from tlae departmenYs web site at
� -- s,u&,any Aepister of Wills or Rev9thitr�QIBUiCf d}Goe,�or frorA the dbpertment's 241rour forms ordering
service:1-800-362'(150;SavI�B¢.for taxpayers wkh spedal hearirp and�or speakinq needs:7-800-447-3020(TT only).
Please albw 4-6 weeks from the date a refund was granted to arrive.
0&lECTIONS: Any parry in intarest�ot satisfied with the appraisamerrt,aibwance or 6eallowance of deductions,or assessmenl of tau �
(inclUding discount or interest)as shown ort this notice may object wiThin 60 days of the date of receipt.of this nod�by:
A) Filinp an.appeal online at on or befora the appeel date ideMified on ihe froM of this ratice.
Or sendinp a written protest to:PA Departme�rt 4f Revenue,Bpflrd of A�peals,PO BOX 28120t,Harrisburg PA 7 7128-1021;
B) Havinp the matter datermined at aut�t of Me aocourrt of IYk!perAbnal reprdseMative;or
C) C)Appealing to.the Orphar�.s'Court.
ADMINISTRATIVE Errors discovered ortthis assessment should be addressed in�writinp to:PA Depsrtment ot Revenue,Bureau of Individual
CORREGTIONS: Taxes,AITN:Post A�essmeM Review Uni[,PO BQX 280607,Harrishury PA,17t28-1021,Phone�(717�787-6505. See paqe 4
Instructions for Inheritance Tax Retum for a ResideM Decedent(REV-7501)for an explare6on of administrativety conectable
errors.
DISCOUNT: If any tax due is paid wHhin three calerWar morrths atter the decBdenYs deaM,a five perceM discount ot the tau paid is allowable.
INTEREST: Interest is charged bepinning witti first day of delinquency,or nine months arW one date from date ot death,to the date of
payment. Annual interest ratas are available on Form REV-1611,avaiWWe at www.revenue.stete.oe.us,or upon rquest by
ca�ling 1-888-728-2937.
Interest is calculated as folbws:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any Nodce issued after the tax becomes delinqueM will reflect an interest ca�ulation to 15 days beyond the date ot the
assessmeM. N payment is made after the interest cakailation date show on the Notice,ad�tionai interest must be calculated.