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Home My WebLink About03-22-13 NOTICE OF INHERITANCE TAX .' Pennsylvania APPRA Ir$ M N�T6�:, k�o /�2 DISALLOWANCE ; DEPARTMENT OF REVENUE BUREAU OF iNblvInual TAXES OF I(E tJ 1� $+ ^7 ES+SMENT OF TAX _ INHERITANCE TAX DIVISION REGISTER�^ ❑ k4 ILLS f REV-1547 EX AFP (09-I2) PO BOX 289601 REGIS { ER OF 54ILLS HARRISSURG PA 17128-6602 013 (lflfl 22 Pfd bA-Fjo 03-25-2013 ESTATE OF RIGGLEMAN SR EDWARD L CLERK OF DATE OF DEATH 09-26-2007 ORPHANS' CGU,fRLEE NUMBER 21 07-0918 GEORGE F DOUGLAS III ESQ CUMBERLAND C CAGMTY CUMBERLAND 354 ALEXANDER SPRING RD APPEAL DATE: 05-24-2013 CARLISLE PA 17015-7451 (See reverseside under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE --i RETAIN LOWER PORTION FOR YOUR RECORDS F- ------------------"----'-`- '--------"-----------'------------------ REV-1547 EX AFP C12-SI7 NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: RIGGLEMAN SR EDWARD LFILE NO. :21 07-0918 ACN: 101 DATE: 03-25-2013 TAX RETURN WAS: ( X) ACCEPTED AS FILED ( J CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN I. Real Estate (Schedule A) Cl) 110,000.00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to your account. 3. Closely Held $tacklPa rt na rship Interest (Schedule C) (3) 00 Submit the upper Portion of this form with your 4. Mortgages/Notes Receivable (Schedule D) (4) •00 tax payment. S. Cash/Bank Deposits/Misc. Personal Property CSchedule E) (5) 12,958.74 6, Jointly Owned Property (Schedule F) (6) .DO 7. Transfers (Schedule G) (7) .DO 8. Total Assets (8) 722,958.74 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) _ 6,807.15 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 6,913.26 11. Total Deductions (11) 13,720.41 12. Net Value of Tax Return t12J 109,238.33 13. Charitable/Governmental Bequests; Non-eleoted 9113 Trusts (Schedule J) (13J . 00 14. Net Value of Estate SubJect to Tax (14) 109,238.33 NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 and/or 19 will reflect figures that include the total of all returns assessed to date. ASSESSMENT OF TAX: 15. Amount of Line 14 at spousal rate 115) 109,238.33 X 00 = .00 16, Amount of Line 14 taxable at lineal rate (16) -nn X 045 - .00 17. Amount of Line 14 at sibling rate (17) .n0 X 12 .00 18. Amount of Line 14 taxable at collateral rate (18) . 00 X 15 .00 19. Principal Tax Duo (19)= .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A CREDIT (CR), YOU MAY BE DUEy FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. 1}'Jy 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 Class B (collateral) beneficiaries of the decedent after the expiration of any estate for life or for years, the Commonwealth hereby expressly reserves the right to appraise and assess transfer Inheritance Taxes at the lawful. Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2006, (72 P.S. , Section 9140), PAYMENT: Detach the top portion of this notice and submit with Your Payment to the Register of Wills printed on the reverse side. --Make check or money order Payable to: REGISTER OF WILLS, AGENT. Failure to Pay the tax, interest, and Penalty due may result in the filing of a lien of ..card in the appropriate county, or the issuance of an Orphan's Court citation. REFUND CCR): A refund of a tax credit, which was not requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1313). Applications are available from the department's web site at www r"xa..,state.PP.uI, any Register of Wills or Revenue District Office, or from the department's 24-hour answering service: 1-800.362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). DBJECTIONSi Any Party in interest not satisfied with the appraisment, 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 data of receipt of this notice by i A) Protest to the PA Department of Revenue, Board of Appeals, by filing a protest online at www.boardof.pp.als.state.pa.us on or before the 60 day appeal Period expires. In order for an electronic pro es o e valid, you must receive a confirmation numher and Processed date from the Board of Appeals web site. You may also send a written Protest to PA Department of Revenue, Beard of Appeals P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may not be faxed: or B) Have the matter determined at the audit of the Personal r.Prese.t.ti.e's account: or ADM1N- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bur.au of Individual Taxes, ATTNi Post Assessment Review Unit, P.O. Bey 280601, Harrisburg, PA 17128-0601 or call (717) 787-6505. See Page 4 of ^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 allowed. PENALTY: The 15 percent tax amnesty n.n•participation Penalty is computed on the total of the tax and interest assessed and not Paid before Jan. 18, 1996, the first day after the and of the tax amnesty period. This non-Participation Penalty is appealable in the same manner and in the the same time period as Y.. would appeal the tax and interest that has been assessed as indicated on this notice. INTEREST: Interest is charged beginning with first day of delinquency, ar nine months and one day from the data of death, to the date of Payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six Percent per annum calculated at a daily rate of 8.000164. All taxes which became delinquent on and after Jan. 1, 1982, will bear interest at a rate which varies from year to year with the rate announced by the PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet (REV-1501), the Pennsylvania Non-resident Instruction Booklet CREV-1736) or on the Department of Revenue Web site www.revenue,state.Da.us, The applicable interest rates for years 2000 through 2012 area Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 SY. .000219 2007 9Y. .000247 2002 62 .000164 2003 5'/. .000137 2004 4% .000110 2005 SY, .000137 2006 7Z .000192 2007 88 .000219 2008 7% .800192 2009 5% .0001577 2010 4% .000110 2011 3Y. .000082 2!1 nt.rest is calculated as Oful7Ins: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR 15 days --Any notice issued after the tax becomes delinquent will reflect an interest calculation to on the beyond the data of the assessment. If Payment I. made after the interest computation data shown notice, additional interest must be calculated. 41�7 L a� y