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Home My WebLink About02-06-13 NOTICE OF INHERITANCE TAXI pennsyLvama BUREAU OF INDIVIDUAL TAXES APPRAISEMENT, ALLOWANCE OR DISALLOWANCE __ DEPARTMENT OF REVENUE INHERITANCE TAX DIVISION - OF' DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX AFP (12-12) PO BOX 256681 HARRISBURG PA 17128-06 RECORDED OFFICE OF REGISTER OF WILLS DATE 01-29-2013 ESTATE OF STAHLER JERALD W 1013 FEB 6 Pfd 1 42 DATE OF DEATH 05-03-2007 FILE NUMBER 21 07-0697 � COUNTY CUMBERLAND STEPHEN D TILA LERK OF ACN 101 5 S HANOVEIOFWHANS' COURT APPEAL DATE: 03-30-2013 CARL I SL E C U M B E RLAN I}t%3-PA 0 7 (See reverse side under Objections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT TO: REGISTER OF WILLS i COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE —0, RETAIN LOWER PORTION FOR YOUR RECORDS 4--- --- --- R£V-1547 EX AFP (12-12) NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: STAHLER JERALD WFILE NO. :21 07-0697 ACN: 101 DATE: -01-29-2013 TAX RETURN WAS: (X) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate (Schedule A) (1) 39,700 .00 NOTE: To ensure proper 2. Stocks and Bonds (Schedule B) (2) .00 credit to your account, 00 submit the upper portion 3. Closely Held Stack/Partnership interest {Schedule C} C3} of this farm with your 4. Mortgages/Notes Receivable (Schedule D) (4) •00 tax payment. 5. Cash/Bank Deposits/Mist. Personal Property (Schedule E) (5) 535,312.00 6. Jointly Owned Property (Schedule F) (6) .DO 7. Transfers (Schedule G) (7) .00 S. Total Assets (B) 575,012..00 APPROVED DEDUCTIONS AND EXEMPTIONS: 9. Funeral Expenses/Adm. Costs/Mist. Expenses (Schedule H) (9) 12_._..__622-00 10. Debts/Mortgage Liabilities/Ldens (Schedule I) (10) .00 11. Total Deductions (11) 12,622.00 12. Net Value of Tax Return (12) 562,390.00 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (13) .00 14. Net Value of Estate Subject to Tax (14) 562,390 .00 NOTE: If an assessment was issued Previously, lines 14, 15 and/or 16, 17, 18 and 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) 562,390.00 X 00 = .DO 16. Amount of Line 14 taxable at Lineal/Class A rate (16) .D0 x 045 = .00 17. Amount of Line 14 at Sibling rate (17) 100 X 12 = . 00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 100 X 15 = .00 19. Principal Tax Due (19)' .00 TAX CREDITS: PAYMENT RECEIPT DISCOUNT (+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID C-) TOTAL TAX PAYMENT .00 BALANCE OF TAX DUE ,DO INTEREST AND PEN. .DO 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 OF THIS FORM FOR INSTRUCTIONS. r0l AN i RESERVATION: Estates of decedent. dying on or before Dec. 12, 1982 -- if any future i fere'st in file eAata'fsNtransferred in possession or enjoyment to Class 8 (collateral) beneficiaries of the decedent of terihe eXpirat}bn of any estate for life or far years, the Commonwealth hereby expressly reserves the right'io-appraise and `assess�trlivs�fer Inheritance Taxes at the lawful Class B (collateral) rate on any such future interest. PURPOSE OF NOTICE: To fulfill the requirements of Section 2140 of the Inheritance and Estate Tax Act, Act 23 of 2008. (72 P.S. Section 9140). PAYMENT: Detach the top portion of this notice and submit with your Payment to the Register of Wills printed an the revers* side. --Make check or money order payable to: REGISTER OF WILLS, AGENT. Failure to pay the taxy interest, and penalty due may result in the filing of a lien of "card in the appropriate county, or the issuance of as Orphan's Court citation. REFUND (CR)z 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 the department's web site at www.reyenue.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). OBJECTIONS: Any party in interest not satisfied with the app,aism.nt, 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.boardofappeals.state.pa.us on or before the 60 day appeal Period expires. In order for an electronic ro es o e alid, you must receive a confirmation number and processed data 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 not be faxed: 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) 787-6505. See Page 4 of "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 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 in 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 I. charged beginning with first day of delinquency, or nine months and one day from the date of tleath, to the data 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 0.000164. 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 Non-resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site wwe.revenue.state.pa.us. The applicable interest rates for Years 2060 through 2013 arat Interest Daily Interest Daily interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 SY. .000219 2001 97 .000247 2002 6X ,008164 2003 5% .000137 2004 4Y. .000110 2005 5% .000137 2006 7x .000192 2007 8% .000219 2008 7% .000192 2009 5x .000137 2010 4Y. .000110 2011.2013 3X .000082 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DOILY INTEREST FACTOR 15 days --Any notice issued after the tax becomes delinquent will reflect an interest calculation to on the beyond the date of the assessment. If payment is toad. after the interest ..P.tatian date shown notice, additional interest must be calculated.