HomeMy WebLinkAbout08-23-13 N�TICE OF INHERITANCE TAX � pennsylvania
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE
BUREAU OF INDIVIDUAL TAXE�S OF DEDUCTI�NS AND ASSESSMENT �F TAX DEPARTMENTOF REVENUE
INHERITANCE TAX DI1fISI0N REV-1547 DC AFP CO3-13)
PO BOX 280601
HARRISBURG PA 17128=Q601
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� ` ''� ��`bATE 08-26-2013
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��t-�;.�� ESTATE �F MULGREW PATRICIA
=��'i� C`j�;� �� �� � DILE NUMBERTH 21 08-12b8
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COUNTY CUMBERLAND
HARTMAN SUSAN J ����;� �;Q= ACN 101
1 IRVINE ROW Q������, ����� APPEAL DATE: 10-25-2013
CARL ISLE PA 1��$�j,9��� ��. (See reverse side under Objecttons)
� �� A�ount Re�itted
MAKE CHECK PAYABLE AND REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SQUARE
CARLISI.E PA 17013
CUT ALON6 THIS LINE �► RETAIN LOWER PORTION FOR YOUR RECORDS E�
REY-1547 EX AFP CO2-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALL�WANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: MULGREW PATRICIA FILE N0. :21 08-1268 ACN: 101 DATE: 08-26-2013
TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED
, APPRAISED VALUE OF RETURN BASED ON: SUPPLEMENTAL RETURN N0. O1
1. Real Estate CSchedule A) C1� .0 0 NOTE: To ensure proper
2. Stocks and Bonds CSchedule B) C2� .0 0 credit to your account,
.0 0 subwit tho uppar portion
3. Clo��ly Held Stock/Partnership Inte�est CSchedula C) t3) of this for�► with your
4. Mortpa�es/NotQS Roceivable CSchedule D) C4) •0� tax payment.
5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) (5) 4 8s7 3 7.4 1
6. Jointly Ownad Property CSchedule F) C6� .0 0
7. Transfers CSchedulQ 6) ��� 257,812.78
8. Totai Assets cs) 306,550.19
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funoral ExpQnses/Ad�n. Gosts/Misc. Expenses CSchedule H) C9? 25,918.59
10. Debts/Mortgage Liabilities/Lfens (Schedule I) t10) 11,522.00
11. Total Deductions �li� 37,441.49
12. Not V�lue of Tax`Return �12? 269�lfl .70'
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts CSchedule J) C13) 2 0 9��.36�9._7�7
14. Nat V#iva of Estate Subfact to Tax C14) 178s95z.81
NOTE: If an assesswent was issuad previously, Lines 14, 15, 16, 17, 18 and/or 19 will
reflect fiaures that include the total of all returns assessed to date.
ASSESSMEN:'� OF TAX:
1�;.,,A,�wunt' of Line 14 at spousal ratQ C15) .00 X 00 = .00
16. ��4�t�unt of Line 14 taxable at lineal rate C16) -�� 'X 045 * .00
17. Amount of Line 14 at sibling rate C 17) �7g•9�2-S 1 X 12 a 21,474.34
18. Asount of Line 14 taxable at collateral rate C18) .00 X 15 = ` t .00
19. Principal Tax Due C19)= 21,474.34
TAX CR�]�ITS s
PAYMENT RECEIPT DISCOUNT C+)
AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
06- 0- 009 CDO 1423 .00 14, 05.67
INTEREST IS CHARGED THROUGH 09-10-2013 TOTAL TAX PAYMENT 14,305.67
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 7,168.67
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 972.32
Tt3TAL DUE 8,140.99
* IF PAID AFTER pATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT CCR), YOU MAY BE DUE �I �
FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. �' �I
RESERVATION: Estates of decedents dying on or before Dec. 12,1982-if any future interest in the estate is transferred in possession or
enjoyment to collateral beneficiaries of the decedent after the expiration of any estate for life or years;the Commonwealth
hereby expressly reserves the right to appraise and assess transfer inheritance taxes at the lawful collateral rate on any such
future interest.
PAYMENT: Detach the top portion of this notice and submit with your payment to the Register of Wills Indicated on the front of the notice.
Make check or money order payable to:REGISTER OF WILL,AGENT.
REFUND(CR): A refund of a tax credit not requested on the tax return may be requested by completing an Application for Refund of
Pennsylvania lnheritance and Estate Tax(REV-1313). Applications are available from the department's web site at
www.revenue.state.pa.us,any Register of Wills or Revenue District Office,or from the department's 24-hour forms ordering
service: 1-800-362-2050;services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020(TT only).
Please allow 4-6 weeks from the date a refund was granted to arrive.
OBJECTIONS: Any party in interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment of tax
(including discount or interest)as shown on this notice may object within 60 days of the date of receipt of this notice by:
A) Filing an appeal online at www.boardofappeals.state.pa.us on or before the appeal date identified on the front of this notice.
Or sending a written protest to:PA Department of Revenue,Board of Appeals,PO BOX 281201, Harrisburg PA 17128-1021;
B) Having the matter determined at audit of the account of the personal representative;or
C) C)Appealing to the Orphans'Court.
ADMINISTRATIVE Errors discovered on this assessment should be addressed in writing to:PA Department of Revenue,Bureau of Individual
CORRECTIONS: Taxes,ATTN:Post Assessment Review Unit,PO BOX 280601, Harrisburg PA, 17128-1021, Phone(717)787-6505. See page 4
Instructions for Inheritance Tax Return for a Resident Decedent(REV-1501)for an explanation of administratively correctable
errors.
DISCOUNT: If any tax due is paid within three calendar months after the decedent's death,a five percent discount of the tax paid is allowable.
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 rates are available on Form REV-1611,available at www.revenue.state.pa.us,or upon rquest by
calling 1-888-728-2937.
Interest is calculated as follows:
INTEREST=BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR
Any Notice issued after the tax becomes delinquent will reflect an interest calculation to 15 days beyond the date of the
assessment. If payment is made after the interest calculation date show on the Notice,additional interest must be calculated.