HomeMy WebLinkAbout02-10-14 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 02-03-2014
ESTATE OF MARGIN ADDA M
DATE OF DEATH 06-17-2008
FILE NUMBER 21 08-0711
COUNTY CUMBERLAND
GALLOWAY DAVID R ACN 101
ATTORNEY AT LAW
Amount Remitted
54 E. MAIN STREET
MECHANICSBURG PA 17055
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 --10 RETAIN LOWER PORTION FOR YOUR RECORDS
- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
REV-1607 EX AFP C12-13) *** INHERITANCE TAX STATEMENT OF ACCOUNT N;;
ESTATE OF:MARGIN ADDA M FILE NO. : 21 08-0711 ACN: 101 DATE: 02-03-2014
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: 06-08-2009
PRINCIPAL TAX DUE: 17,701.73
PAYMENTS (TAX CREDITS) :
!v
PAYMENT RECEIPT DISCOUNT (+) AMOUNT P '> 1
DATE NUMBER INTEREST/PEN PAID C-)
01-05-2009 CDO10732 .00 17,70
F-- -
(°rI I"r)
C� C=
N — rTl
N CO C)
f'V
TOTAL TAX PAYMENT 17,701.73
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. �\
PAYMENT: 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 decedent, make check or money order payable to: Register of Wills, Agent
If payment is for a non-resident decedent, make check or 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" (REV-1313). Applications are available from
department's web site at www.revenue.state.Pa.us, any Register of Wills or Revenue District Office or from the
department's 24-hour answering service: 1-800-362-2050; services for taxpayers with special hearing and/or -
speaking needs: 1-800-447-3020 (TT only).
REPLY TO: Questions regarding errors should be addressed to: PA Department of Revenue, Bureau of Individual Taxes,
ATTN: Post Assessment Review Unit, PD Box 280601, Harrisburg, PA 17128-0601, or call (717) 787-6505.
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 allowed.
PENALTY: The S5', Perc"t tax amnesty non-participation penalty is computed on the total of the tax and interest asse..d,
and not paid-before
Jan. •18, 1996, (the first day after the end of the tax amnesty period.)
C; r
INTEREST: Interest iC�harebd4 beginning with first day of delinquency, or nine months and one day from the date of
deith;l to the do e:of-naynent. Taxes which became delinquent before Jan. I, 1982, bear interest at the rate of
C �.
six percent"P.r annbm�calculated at a daily rate of 0.000164. All taxes which became delinquent on and after
f.
1982,,will bean interest at a rate which varies from year to year with the rate announced by the PA
L-
Department(o Revenue.- Rates for 1982 through 1999 can be found in the Pennsylvania Resident Instruction
..J (C rI-0 w:
go0klet (RU,, 501), the Pennsylvania Non-resident Instruction Booklet (REV-1736) or on the Department of
Revenue Web site www.revenue.state.pa.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 BY .000219 2001 97. .000247 2002 6% .000164
2003 5% .000137 2004 4% .000110 2005 57 .000137
2006 7% .000192 2007 8% .000219 2008 7Y .000192
2009 5Y, .000137 2010 4% .000110 2011-2014 3Y. .000082
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 computation date shown on the
notice, additional interest must be calculated.
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 (08-13)
PO BOX 280601
HARRISBURG PA 17128-0601
DATE 02-10-2014
ESTATE OF MARGIN ADDA M
DATE OF DEATH 06-17-2008
FILE NUMBER 21 08-0711
COUNTY CUMBERLAND
GALLOWAY DAVID R
ACN 401
ATTORNEY AT LAW APPEAL DATE: 04-11-2014
54 E. MAIN STREET (See reverse side under Objections)
MECHANICSBURG PA 17055 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
-------------------------------------------------------------------------------------------
REV-1547 EX AFP (08-13) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: MARGIN ADDA MFILE NO. :21 08-0711 ACN: 401 DATE: 02-10-2014
TAX RETURN WAS: ( X) ACCEPTED AS FILED ( ) CHANGED
APPRAISED VALUE OF RETURN BASED ON: RELEASE OF LIEN RETURN
1. Real Estate (Schedule A) (1) 81,59 3.60 NOTE: To ensure proper
2. Stocks and Bonds (Schedule B) (2) .00 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) C4) .00 tax payment.
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E) (5) .00
6. Jointly Owned Property (Schedule F) C6) .00
7. Transfers (Schedule G) (7) .00
8. Total Assets (8) 81 ,593.60
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) C9) 00
10. Debts/Mortgage Liabilities/Liens (Schedule I) CIO) 00
11. Total Deductions (11) 00
12. Net Value of Tax Return C12) 81,593.60
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .0 0
14. Net Value of Estate Subject to Tax C14) 81,593.60
NOTE: If an assessment was issued previously, Lines 14, 15, 16, C"27, 18 arr'd/or7l?_�wi11
reflect figures that include the total of all returns asse_ssQd to d.fhte.rr C-)
ASSESSMENT OF TAX: r-n
15. Amount of Line 14 at spousal rate (15) m C/)Q C� 00
16. Amount of Line 14 taxable at lineal rate (16) -91 -59_5-& ;"5 n 13x71 .71
-('.'
17. Amount of Line 14 at sibling rate C17) C1a _ .00
18. Amount of Line 14 taxable at collateral rate C18) U10 C)S b5 =T% "Tti -T1 .00
19. Principal Tax Due C-) C�' -(119)- *3--671.71
TAX CREDITS: N f- rn
PAYMENT RECEIPT DISCOUNT (+) r-
DATE NUMBER INTEREST/PEN PAID (-) AMOUNT PAI O
11-19-2013 CDO18428 .00 4,280.63
TOTAL TAX PAYMENT 4,280.63
BALANCE OF TAX DUE 608.92CR
INTEREST AND PEN. .00
TOTAL DUE 608.92CR
* 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.reyn�e statepa,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 vv ,,bga(d9fappgals Slate pa.0 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-reven4gstate oa us,or upon rquest by
calling 1.888-728-2937.
0
Interest is calculated as follows:
INTEREST-BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINOUENT 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(01.10)
pennsylvania INHERITANCE TAX
DEPARTMENT OF REVENUE EXPLANATION
BUREAU OF INDIVIDUAL TAXES OF CHANGES
PO Box 280601
8-0 0
DECEDENTS NAME FILE NUMBER
Adda M. Margin 2108-0711
REVIEWED BY ACN
Joan M. Peters 401
ITEM
SCHEDULE NO. EXPLANATION OF CHANGES
To complete the Release of Lien negotiated with the Office of Chief Counsel, a
Commonwealth Appraisement has been produced to assess the real estate. For the value
received, the assessed property is hereby released from the lien, payment, operation and
collectibility of any and all succession, estate or inheritance taxes, including direct,
transfer and collateral inheritance taxes, now due or that may hereafter become due the
Commonwealth of Pennsylvania. This release of lien is given pursuant to the authority
vested in the Secretary of Revenue.
Page 1