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Home My WebLink About01-31-14 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 REV-1547 EX AFP (09-12) PO BOX 280601 HARRISBURG PA 17128-0601 DATE 04-01-2013 ESTATE OF HENDRY THOMAS 0 DATE OF DEATH 04-28-2012 FILE NUMBER 21 12-0538 COUNTY CUMBERLAND DEBRA K WALLET ACN 101 24 N 32ND ST APPEAL DATE: 05-31-2013 CAMP HILL PA 17011-2900 (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- E- -------------- ---------------------------------- --- ---- ----- - --------- REV-1547 EX AFP (12-11) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: HENDRY THOMAS OFILE NO. :21 12-0538 ACN: 101 DATE: 04-01-2013 TAX RETURN WAS: C X) ACCEPTED AS FILED ( ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 228,200.00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) (2) 3,631 .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) 4,355.69 6. Jointly Owned Property (Schedule F) (6) 36,812. 13 7. Transfers (Schedule G) (7) .00 8. Total Assets (8) 272,998.82 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 13,6 29.39 10. Debts/Mortgage Liabilities/Liens (Schedule I) (10) 5,104.44 11. Total Deductions (11) 18,733.83 12. Net Value of Tax Return (12) 254,264.99 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) = .00 14. Net Value of Estate Subject to Tax C 6314) 2 64.99 C_ G3 d NOTE: If an assessment was issued previously, Lines 14, 15, 16, tkV X18 anLV orj);9zwiII reflect figures that include the total of all returns asseag�,H �'4 daSe. � ASSESSMENT OF TAX: r- Z M ::u ca 15. Amount of Line 14 at spousal rate (15) 0:.,D-,- gn0-0? _ .00 16. Amount of Line 14 taxable at lineal rate (16) 754.764-9th >(-�,04& TEh,T41 .92 17. Amount of Line 14 at sibling rate (17) Di 124 .00 18. Amount of Line 14 taxable at collateral rate (18) OU p )W15 =,_, r- M .00 19. Principal Tax Due -p (19)= ib, i1.92 TAX CREDITS: ' O PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 07-07-2012 CDO16229 40.63 771 .98 07-25-2012 CDO16309 526.32 10,000.00 01-27-2013 CDO17104 .00 915.60 TOTAL TAX PAYMENT 12,254.53 BALANCE OF TAX DUE 812.61CR INTEREST AND PEN. .00 TOTAL DUE 812.61CR 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 I. possession or enjoyment to Class 8 (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 NOTICEt To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2000. (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 tot REGISTER OF WILLS, AGENT. Failure to pay the tax, interest, and penalty due may result in the filing of a lien of record in the appropriate countyr or the issuance of an Orphan's Court citation. REFUND OCR): A refund of a tax credit, which was at requested on the Tax Return, may be requested by completing an "Application for Refund of Pennsylvania Inheritance and Estate Tax" (REV-1515). Applications are available from the department's web site at www.royenue.state.pa.us, any Register of Wills or Revenue District Office, or from the department's 24-hour answering sarvice: 1-800.362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800.447-3020 (TT only). OBJECTIONS: Any party in interest not satisfied with the apprai5ment, 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) Protest to the PA Department of Revenue, Board of Appeals: by filing a Protest online at www.boardof.pp.AI$..t.te.p..us on or before the 60 day appeal period expires. In order for an electronic Pro.. O be Valid, you must receive a confirmation number and processed date from the Board of Appeals web site. You may also send a written Protest to PA Department of Revenue, Board of Appeals P.O. Box 281021, Harrisburg, PA 17128-1021. Petitions may Pat be taxed: or B) Have the matter determined at the audit of the Personal representative's account: or ADMIN- C) Appeal to the Orphans' Court. ISTRATIVE CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue, Bureau of Individual Taxes, ATTN: Post Assessment Review Unit, P.O. Box 280601, Harrisburg, PA 17128-0601 or call (717) 787-6565. See Page 4 of "Instructions for Inheritance Tax Return for a Resident Decedent" (REV-1501) for an explanation of administratively correctable errors. OISCOUHT: 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 non-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 im the same manner and in the the same time period as You 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, or nine months and one day from the date of death, to the dote 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 0.690164. 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 ann."n"d by the PA Department of Revenue. Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction Booklet (REV-ISDI), the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.rovenue.stat..Pa..s. The aPpli.able interest rates for years 2006 through 2012 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 eY. 7000219 2001 9x ea247 ZOOZ 6t .009164 2063 5Y. .000137 2664 4% .000110 2005 5% .000137 2006 7t .006192 2007 V. .000219 2008 72 .000192 207709 5Y. .000013227 2010 4Y. .000110 2611 3Y. .000082 ?0Zntorest is calculated isOf oll ows: 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 th beyond the data of the assa ssmen t. It Payment is made after the interest computation date shown on e notice, additional interest must be calculated.