HomeMy WebLinkAbout09-09-13 • ' ' NOTICE OF INHERITANCE TAX � pennsylvania
BUREAU OF INDIVIDUAL TAXES '�`PPRAISEMENT, ALLOWANCE QR DISAILOWANCE ■ DEPARTMENTOFREVENIIE
INHERITRNLE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX `���
REV-1547 IX PFP (0343)
PO BOX 280601
XARRISBURG PA 17128-0601 r��n n; - ('���-
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�;i',i:.,`i . ... .,, .. ._. .... DATE 09-10-2013
ESTATE OF STONER MILDRED M
.'':,i� �`.!�.i' S' r'I'; � lO DATE OF DEATH 11-05-2012
FILE NUMBER 21 13-0716
�� '���:�;( �;!� COUNTY CUMBERLAND
JAMES D FLOWER JR ACN 101
FLOWER LAW LLC ����Fr����SS� CULF� I APpEAL DATE: 11-09-2013
lo WEST HicH Bm��RLAPeJ CO., °A (SeereversesideunderObjections)
CARLISLE PA 17013 A�ount Re�itted
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 �
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REV-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMEN7, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: STONER MILDRED MFILE N0. :21 13-0716 ACN: LO1 DATE: 09-10-2013
TAX RETURN WAS: O ACCEPTED AS FILED ( X) CHANGED $EE ATTACHED NOTIGE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Raal EstaYe (SCheEUle A) C1) •�0 NOTE: To ensura proper
2. Stocks and Bonds (SChetlule B) �Z� .00 �retliY to your aeeounY,
.00 submiY the upper portion
3. Closely He10 Stock/Partnarshio Inlerest (SC�eAUle C) C3) of t�is form with your
4. Mort9ages/NOtes Receivabl• (Schatlula ID C4) •00 tax paYmant.
5. Cash/Hank Deposits/Misc. Parsonal Prooarfy (SChedule E) CS) 1,356.31
6. Jointly Ownetl Property (SChetlula F) �6� •00
7. Trensfers (Sehadula W ��� 102.384.00
e. 7ota1 Assets (e) 103.740.31
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Atlm. Costs/Misc. Expensas CSChetlule H) �g� 14.915.00
10. Debts/Mortgape Liabilities/Liens (SChedula I) �10) -00
11. Total Datlu<tions �ly� 14�915.00
12. Nat Value of 7ax ReYUrn �12� 88.825.31
13. Charitable/GOVarnmantal Hequests; Non-alectetl 9113 Trusks (SChedula J) �13� .00
14. Net Value of EsSata Subject to Tax �ly� 88.825.31
NOTE: If an assess�ent was Sssued previously, Lines 14, 15, 16, 17. 18 and/or 19 w111
reflect fipures that Snclude ths total of all returns assessed to tlate.
ASSESSMENT OF TAX:
15. Amount of Line 14 at spousal rat• (15) •00 X 0� .00
16. Amount of L3na 14 taxable at lineal rate (16) RA•A��`-;� X 045 = 3,997. 14
17. AmounS of Line 14 at slblinp rate C17) - �� X 12 - .00
18. Amount of Line 14 taxable at eollateral rate (18) .00 X 15 .00
19. Princloal Tax Due C19�= 3.997. 14
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT (+) qMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
06-26- 013 C 1 799 .0 3,994.00
09-03-2013 SBADJUST .00 3. 15
T07AL TAX PAYNENT 3,997.14
BALANCE OF TAX DUE .00
INTEREST AND PEN. .00
TOTAL DUE .00
� 2F PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY HE DUE `�
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUNO. SEE REVERSE SIDE FOR INSTRUCTIONS. Af t
v
RESERVATION: Estates of decedents dyinp on w before Dec. 12,7982-'rf any fuWre iMerest in the esffite is transferced in posses5ion or
enjoyment to collateral beneficiaries of Me decedent at6er the expiradon of�any�eatate for Iffe or years;the Comnanwealth
hereby expressty reserves the right to appraise and assess transfer inheritance taxes at Me lawhll collffierel rate on any such
future interest.
PAYMENT: Detach the top portion of tlas notice and submit wiN your payment�the Register of Wiils Indicated on Me front of the rrotice.
Make check or tnoney ord9r payaWe to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tau credit not requested on the taz reNm may be requested by cpmpletlnp aa Appl�@iion for Refund of
Pennsylvania lnheritance and Estate Taz(REV-1313). Applications are av8�"�8b16 irom the d�gpgrtmenfs web site at
www.revenuestats.na.us,.any Register of Wills or Revenue DietricF(Hflce,or from Ytl�e depaqmerrt's 24hour 1orm6 orderirg
service:t-800-362•2050;services for taxpdyers with speaal heerirp amYor speakinp needs:1-800-447-3020(TT only).
Pleaze albw 4-6 weeks from the date a�efund was granted to arrive.
OB,IECTIONS: Any party in interest not satisfied with the appraisement,allowance or SNsalbwance of deducfi0ns,or assessment of tax
(including�iscount or interest)as shown on this rrotice may objeCt within 60 days of the date of receipt ot MiS notice by:
A) Filiny an appeal onqne at on or before tln9 eppeat.d�e�itlentified on the front of this notice.
Or sendinp�a written proteet[o:PA Depatlment of Revenue,Board of Appeels,PO BOX 281201,Harrisburg PA 17128-1021;
B) Havirq tAa matter de�rmirred at audit of the eccour�t of the personnl representstWe;or
C) C)Appealing to the Orphans'Court.
ADMINISTRATIVE Errors dscovered on this assessment should be addressed in writing to:PA Department of Revenue,Bureau of Individual
COWRECTIONS: Taxes,ATTN:PostAatecsment.Review Unk,PO Bf3X 280601,HartiRdlrq PA,77728-1021,Phone(717)787-6505. See pape 4
Instructbns for Inhart[ance Tax Retum for a Resident Decedent(REV•7501)for an explanation of administradvety corcectabie
ertors.
DISCOUNT: If any taz due is paid within ihree calendar moMlu after the decedeM's death,a tive percent discouM of the tau paid is aibwable.
INTEREST: IMerest is charged beginning with first day of deNrpuency,or nine moMhs and one date from date of death,to the date of
payment. Annual iMarest rates are available on Form REV-1611,available at www.revenue.smte oa.us,or upon rquest by
calling 1-888-728-2937. �
Interest is ca�ulated as folbws:
INTEREST=BA�ANCE OF TAX UNPAID X NUMBER OF DAYS DELIN�UENT X DAILY INTEREST FACTOR
Any Notice issued after the tax becomes delirpuent will�reflect an iMerest cak,ula6on to 15 days beyond the date of the
� assessmerrt. B payment is made after the interest calculation date show on the Notice,additiorrel interest must be calarlated.
aev.umex�mnaj '
� pennsylvania lNHERITANCE TAX
DEPARTMENT OF REVENUE EXPLANATION
BUREAU OFINDIVIDUALTAXES OF CHANGES
PO Box 280801
DECEDENT'S NAME FILE NUMBER
Mildred M Stoner 2113-0716
REVIEWED BV ACN
Yvonne Bricker 101
ITEM
SCHEDULE Np, EXPLANATION OF CHANGES
The value of the estate has been adjusted as the result of the correction of an error in
arithmetic on lines 8, 12, 14, 16, 19.
Row Paae 1
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