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Home My WebLink About01-31-14 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 EX AFP (08-13) PO BOX 280601 HARRISBURG PA 17128-0601 DATE 02-03-2014 ESTATE OF GARBACIK RAYMOND R DATE OF DEATH 02-08-2013 FILE NUMBER 21 13-0194 COUNTY CUMBERLAND COYNE ESQ LISA M ACN 101 3901 MARKET ST APPEAL DATE: 04-04-2014 CAMP HILL PA 17011-4227 (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 4 REV 1547 EX AFP (08-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: GARBACIK RAYMOND RFILE NO. :21 13-0194 ACN: 101 DATE: 02-03-2014 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED 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) 1,423.85 credit to your account, S. 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) 23,308.35 6. Jointly Owned Property (Schedule F) (6) n .00 - rp I T1 7. Transfers (Schedule G) (7) x.00 C._ n � B. Total Assets "D 68) � (n 2741 732.20 APPROVED DEDUCTIONS AND EXEMPTIONS: F- CA) M M`-� 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 13>7�ff.5.0 F� 10. Debts/Mortgage Liabilities/Liens CSchedule I) (10) 4r op O Tj p 11. Total Deductions C:> C7 C1�1) :=14 378.50 12. Net Value of Tax Return (12) 353.70 i 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) -B (13) 00 14. Net Value of Estate Subject to Tax (14) CO 101353.70 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 (15) 00 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 C17) 9.641 .78 X 12 = 1,157.01 18. Amount of Line 14 taxable at collateral rate (18) 711 .92 x 15 = 106.79 19. Principal Tax Due (19)= 1,263.80 TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) 05-08-2013 CDO17583 52.63 11000.00 10-08-2013 CDO18222 .00 211 . 17 TOTAL TAX PAYMENT 1,263.80 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. \n 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.$fele oa p_s,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.boardof e I s ate oasis 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 wow revenue state oa us,or upon rquest by calling 1-888.728-2837. 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. Pennsylvania DEPARTMENT OF REVENUE BUREAU OF INDIVIDUAL TAXES INHERITANCE TAX REV-1607 EX AFP (12-13) INHERITANCE TAX DIVISION STATEMENT PO BOX 280601 OF ACCOUNT HARRISBURG PA 17128-0601 DATE 01-27-2014 ESTATE OF GARBACIK RAYMOND R DATE OF DEATH 02-08-2013 FILE NUMBER 21 13-0194 COUNTY CUMBERLAND RICHARD J GARBACIK ACN 14101751 221 N 17TH ST Amount Remitted CAMP HILL PA 17011-3911 MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 NOTE: To ensure proper credit to your account, submit the upper portion of this form with your tax payment. CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS E- -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - REV-1607 EX AFP C12-13) *** INHERITANCE TAX STATEMENT OF ACCOUNT *** ESTATE OF:GARBACIK RAYMOND R FILE NO. : 21 13-0194 ACN: 14101751 DATE: 01-27-2014 THIS STATEMENT PROVIDES CURRENT STATUS OF THE STATED ACN IN THE NAMED ESTATE. BELOW IS A SUMMARY OF THE PRINCIPAL TAX DUE, APPLICATION OF ALL PAYMENTS, THE CURRENT BALANCE, AND, IF APPLICABLE, A PROJECTED INTEREST FIGURE. DATE OF LAST ASSESSMENT OR RECORD ADJUSTMENT: 01-07-2014 PRINCIPAL TAX DUE: 4,088.90 PAYMENTS (TAX CREDITS) : PAYMENT RECEIPT DISCOUNT (+) DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAID ; � .e m (Ti 05-08-2013 CDO17584 204.44 3,884 1i59 �- 01-24-2014 SBADJUST .00 C91� C� C!) 7j -i ::0 D W m rrl AF� C.1 Ln G> `TI C7 C:> 27 CJ) O TOTAL TAX PAYMENT 4,088.90 BALANCE OF TAX DUE .00 INTEREST AND PEN. .00 TOTAL DUE .00 * IF PAID AFTER THIS DATE, SEE REVERSE SIDE FOR CALCULATION OF ADDITIONAL INTEREST. IF TOTAL DUE IS REFLECTED AS A "CREDIT" (CR), YOU MAY BE DUE A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS.. PAYMENTc Detach the top portion of this notice and submit with your Payment made payable to the name and address Printed on the reverse side. If payment is for a resident decadent, make check or money order payable to: Register of Wills, Agent If payment is for a non-resident decedent, make check o, money order payable to: Commonwealth of Pennsylvania Failure to pay the tax, interest, and Penalty due may result in the filing of a lien of record in the appropriate county, or the issuance of an Orphan's Court citation. REFUND (CR): 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" CREY-1313). Applications are available from department's web site at ...,eyenue.state.Va.us, any Register of Wills or Revenue District Office or from the department's 24-hour answering service: 1-BOD-362-2050; services for taxpayers with special hearing and/or speaking needs: 1-800-447-3020 (TT only). REPLY TO: Questions regarding *,cars should be addressed to: PA Department of Revenue, Bureau of individual Taxes, ATTN: Post Assessment Review Unit, PO Box 280601., Narri.sburg, PA 17128-0601, or call (717) 787-6505. DISCOUNT: If any tax due is Paid within three calendar months after the decadent's death, a five percent discount of the tax paid is allowed. PENALTY s The 15 percent tax amnesty non-participation Penalty is computed on the total of the tax and interest assessd, and not paid before Jan.:18, 1996, (the first day after the end of the tax amnesty Period.) INTEREST: Interest is charged beginning with first day of delinquency, or nine months and one day from the date of death, to the date of Payment. Taxes which became delinquent before Jan. 1, 1982, bear interest at the rate of six percent par annum calculated at a daily rate of 0.000164. 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 Nan-resident Instruction Booklet CREY^1736) or on the Department of Revenue Web site www.revanue.stake.ya.us. The applicable interest rates for 2000 through 2014 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 B% .000219 2DDI 9% .000247 2002 6X .000164 2003 BY .000137 2004 4% .000110 2005 5X .000137 2006 77 .000192 2007 By .000219 2006 7% .000192 2009 5% .000137 2010 At .000110 2011-2014 3Y. .000082 Interest is calculated as fall aws: 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 computation date shown on the notice, additional interest must be calculated.