HomeMy WebLinkAbout12-09-13 NOTICE OF INHERITANCE TAX 7pennsytvania
BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX -° °-f REV-1547 EX AFP (08-13)
PO BOX 280601
HARRISBURG PA 17128-0601
DATE 12-09-2013
ESTATE OF WESTERMEIER RICHARD J
DATE OF DEATH 09-01-2012
FILE NUMBER 21 12-1006
CLOTFELTER ESQ LINDA A COUNTY CUMBERLAND ACN 101
STE 100 APPEAL DATE: 02-07-2014
5021 E T R I N D L E RD (See reverse side under Objections)
MECHANICSBURG PA 17050-3527 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 -- -------------------
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REV 1547 EX AFP (08-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: WESTERMEIER RICHARD JFILE NO. :21 12-1006 ACN: 101 DATE: 12-09-2013
TAX RETURN WAS: ( X) ACCEPTED AS FILED ( ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A) (1) 222,215.00 NOTE: To ensure proper
2. Stocks and Bonds CSchedule B) (2) .00 credit to your account,
submit the upper portion
3. Closely Held Stock/Partnership Interest (Schedule C) (3) 00 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) 83,371. 13
6. Jointly Owned Property (Schedule F) C6) .00
7. Transfers (Schedule G) C7) 237,271.65 v
8. Total Assets C (8) 'cf_ -apt,8
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 34 .8 -j EJ)
10. Debts/Mortgage Liabilities/Liens (Schedule I) C10) 2 3
0141 Jr1
11. Total Deductions co "17�v 362.65
Ta Cf) �1)
12. Net Value of Tax Return (12) -� 172`3495. 13
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) ) ^� -^ .00
14. Net Value of Estate Subject to Tax CD (14) - 7�2�„495. 13
NOTE: If an assessment was issued previously, Lines 14, 15, 16,-"17; 18 aid/oft4 will
reflect figures that include the total of all returns assVssed to (ate.
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 C16) 277.49r;_1 6 1 X 045 = 12,262.28
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)= 12,262.28
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT C+)
DATE NUMBER INTEREST/PEN PAID C-) AMOUNT PAID
08-30-2013 CDO18100 90.50- 12,354.78
TOTAL TAX PAYMENT 12,264.28
BALANCE OF TAX DUE 2.000R
INTEREST AND PEN. .00
TOTAL DUE 2.000R
* 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 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
Pennsylvania Inheritance and Estate Tax(REV-1313). Applications are available from the department's website 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 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.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) 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.