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Home My WebLink About11-25-13 ' NOTICE OF INHERITANCE TAX " pennsyLvarna BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX _ PO BOX 280601 REV-1547 EX AFP (08-13) HARRISBURG PA 17128-0601 DATE 11-19-2013 ESTATE OF MYERS SANDRA L DATE OF DEATH 11-30-2012 FILE NUMBER 21 12-1339 OTTO III ESQ IVO V COUNTY CUMBERLAND ACN 101 10 E HIGH ST APPEAL DATE: 01-18-2014 CARLISLE P A 17 013 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG- - THIS LINE ---- --> RETAIN LOWER PORTION FOR YOUR RECORDS t- --------- ---- ----- ---------------------------------------------------------------- REV 1547 EX AFP (08-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: MYERS SANDRA LFILE NO. :21 12-1339 ACN: 101 DATE: 11-19-2013 TAX RETURN WAS: C ) ACCEPTED AS FILED ( X) CHANGED SEE ATTACHED NOTICE APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) .00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to your account, 3. Closely Held Stock/Partnership Interest (Schedule C) (3) 00 submit the upper portion of this form with your 4. Mortgages/Notes Receivable (Schedule D) (4) .00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 5,658.24 6. Jointly Owned Property (Schedule F) (6) 313.59 7. Transfers (Schedule G) C7) 42,621 .61 8. Total Assets (8) 48,593.44 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (q) 3.814.68 m 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 11. Total Deductions � �C� --ZC3 3 2.5 0 12. Net Value of Tax Return !# ;.960.94 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) CIf1 � C> .00 4 14. Net Value of Estate Subject to Tax 1 0 2 _V60.94 NOTE: If an assessment was issued previously, Lines 14, 15, 16, f 21i an�zorfl will reflect figures that include the total of all returns asses�seW to d"e. - _ ASSESSMENT OF TAX: 15. Amount of Line 14 at spousal rate (15) 00�"'X 00 .00 16. Amount of Line 14 taxable at lineal rate (16) 44.9An_94 X 045 = 2,023.24 17. Amount of Line 14 at sibling rate (17) -nn X 12 = .00 18. Amount of Line 14 taxable at collateral rate (18) .00 x 15 = .00 19. Principal Tax Due (19)= 2,023.24 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID 08-29-2013 CDO18080 .00 2,023.24 TOTAL TAX PAYMENT 2,023.24 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 DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE FOR INSTRUCTIONS. i 1 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 WILLS,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 Pen`tt�s lvania Inheritance and Estate Tax(REV-1313)- Applications are available from the department's website at M wwiN v ue state.`paa*,any Register of Wills orjRevenue District Office,or from the department's 24-hour forms ordering O C5 service:1-800-362-2050;services for taxpayers with special hearing and/or speaking needs:1-800-447-3020(TT only). M Plebe allow 4-G wEsks from the date a refund was granted to receive the check. OBJECTION§1 n Anyrparty interest not satisfied with the appraisement,allowance or disallowance of deductions,or assessment of tax o (in ldding Bi cpunt-or interest)as shown on this notice may object within 60 days of the date of receipt of this notice by: G} CU rr A)` fling an appeal online at—ww boardofa eal Lstate pa.us on or before the appeal date identified on the front of this notice. :Rr COr sefiding�a v}ritten protest to PA Department of Revenue,Board of Appeals,PO BOX 281201,Harrisburg PA 17128-1021; B)_Having the'mattar determined at audit of the account of fire personal representative;or CD6- C)�Apperilingttottie`OrphansCourt. cf ADMINISTR IVE E'r�ols if ,edTtin this assessment should be addressed in writing to:PA Department of Revenue,Bureau of Individual CORRECTIONS: Taxes,ATTN:Posh Assessment Review Unit,PO BOX 280601,Harrisburg PA,17128-0601,Phone(717)787-6505. See page 4 Instructions for Inheritance Tax Re for a Resident Decedent(REV-1501)for an explanation of administratively correctable errors. DISCOUNT: If any tax due is paid within three calendar month s 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 day from date of death,to the date of payment. Annual interest rates are available on Form REV-1611,available at wow revenue state oa us,or upon request 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 inter es calculation date show on the notice,additional interest must be calculated. REV-11`470 EX(01-10) pennsylvania INHERITANCE TAX DEPARTMENT OF REVENUE EXPLANATION BUREAU OF INDIVIDUAL TAXES OF CHANGES PO Box 280601 HARRISBURG, 1 8- 601 DECEDENT'S NAME FILE NUMBER Sandra L. Myers 2112-1339 REVIEWED BY ACN J. Collins 101 ITEM SCHEDULE NO, EXPLANATION OF CHANGES A 1 The value of this item has been suspended from the appraisement of the return until the final value can be determined. A supplemental return must be filed when the value of the suspended item is determined. The department will allow an estate to suspend the valuation of real estate on the original and timely filed inheritance tax return for up to 15 months. The 15-month period includes the nine months after which the inheritance tax return becomes delinquent, plus the additional six-month filing extension. When the property is sold after the inheritance tax return is timely filed and the suspension requested, the estate should then report the arms-length sales price on a supplemental inheritance tax return. If the real property is not sold within 15 months of the date of death, an estate will have to report an alternate means of establishing the value, including a professional appraisal or the common level ratio value. ROW Page 1