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Home My WebLink About11-12-13 NOTICE OF INHERITANCE TAX Pennsylvania BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 IX AFP (08-13) PO BOX 280601 HARRISBURG PA 17128-0601 DATE 11-11-2013 ESTATE OF KOST II R N DATE OF DEATH 11-21-2012 FILE NUMBER 21 13-0199 COUNTY CUMBERLAND HALBRUNER ESQ MARK E STE 100 ACN APPEAL DATE: 01-10-2014 1013 M U M MA RD (See reverse side under Objections) LEMOYNE PA 17043 Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT- THIS LINE --) RETAIN-LOWER-PORTION-FOR-YOUR-RECORDS --- ------ -------------------------- ----- ------- --- ---- ------------------------------- REV-1547 EX AFP (08-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: KOST II R NFILE NO. :21 13-0199 ACN: 101 DATE: 11-11-2013 TAX RETURN WAS: ( ) 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) C4) •00 tax payment. S. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) 2,935.05 6. Jointly Owned Property CSchedule F) (6) .00 ,. 7. Transfers (Schedule G) (7) 244,44"D.84 c j M M fTt S. Total Assets ,; 8) ::-- 2'Q, 6.89 APPROVED DEDUCTIONS AND EXEMPTIONS: � ) -4 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 8.59S.14-9F" I- M tf1 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 51 . 01 N ;J C7 ;K G:> G7 11. Total Deductions E3 l'b "r7 -95,1177.49 12. Net Value of Tax Return L22-71 23z73 9.40 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) C) fig) 14. Net Value of Estate Subject to Tax -0 714) 2 3FK,1.99.40 NOTE: If an assessment was issued previously, Lines 14, 15, 16, 17, 18 an&Ar 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 (15) .00 X 00 = .00 16. Amount of Line 14 taxable at lineal rate (16) 238, 199- 59 X 045 = 10,718.97 17. Amount of Line 14 at sibling rate (17) .00 X 12 = .00 18. Amount of Line 14 taxable at collateral rate (18) .00 X 15 = .00 19. Principal Tax Due (19)= 10,718.97 TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 02-15-2013 CDO17187 426.32 81100.00 02-16-2013 CDO17189 109.63 2,100.00 TOTAL TAX PAYMENT 10,735.95 BALANCE OF TAX DUE 16.98CR INTEREST AND PEN. .00 TOTAL DUE 16.98CR * 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. ` 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 porfion of this notice and submit with your payment to the Register of Wilts 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 Pennsylvania Inheritance and Estate Tax(REV-1313). Applications are available from the department's website at www v�r venue state p_a us,any Register of Wills or Revenue District Office,or from the department's 24-hour farts 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 receive the check. OBJECTIONS: Any party 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 b0ardofa iPit1s s_tato 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) 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, 17128-0601,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 day from date of death,to the date of payment. Annual interest rates are available on Form REV-1611,available at www.revenue state oa 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. REV-1470 EX(01-1,,9) - - .. pennsylvania INHERITANCE TAX DEPARTMENT OF REVENUE EXPLANATION BUREAU OF INDIVIDUAL TAXES OF CHANGES PO Box 280601 AR PA 17128-0601 DECEDENTS NAME FILE NUMBER R. Nelson Kost 2113-0199 REVIEWED BY ACN J Collins 101 ITEM SCHEDULE NO. EXPLANATION OF CHANGES G 3 The value of the real estate has been increased from $89,445.25 to $97,545.25. The value reported was net of escrow for inheritance tax, which is not an allowable deduction against the taxable estate. ROW Page 1