HomeMy WebLinkAbout12-30-14 COMMONWEALTH OF PENNSYLVANIA REV-1162 EX0 1-96)
DEPARTMENT OF REVENUE
BUREAU OF INDIVIDUAL TAXES
DEPT.280601
HARRISBURG,PA 17128-0601
PENNSYLVANIA
RECEIVED FROM: INHERITANCE AND ESTATE TAX
OFFICIAL RECEIPT
NO. CD 020079
OTTO IVO VICTOR III
10 E HIGH STREET
CARLISLE, PA 17013
ACN
ASSESSMENT AMOUNT
CONTROL
NUMBER
-------- fold
__________ --------
101 $151 .59
ESTATE INFORMATION: SSN:
FILE NUMBER: 2113-0904
DECEDENT NAME: RYESKY REGINA E
DATE OF PAYMENT: 12/30/2014
POSTMARK DATE: 12/30/2014
COUNTY: CUMBERLAND
DATE OF DEATH: 08/01/-2013
TOTAL AMOUNT PAID: $151 .59
REMARKS: RCPT TO ATTY
CHECK# 16817
INITIALS: DB1
SEAL RECEIVED BY: LISA M. GRAYSON, ESQ.
REGISTER OF WILLS
REGISTER OF WILLS
NOTICE OF INHERITANCE TAX pennsytvania
BUREAU OF INDIVIDUAL TAXES APPRAISENENT, ALLOWANCE OR DISALLOWANCE DEPARTMENT OF REVENUE
INHERITANCE TAX DIVISION OF DEDUCTIONS AND ASSESSMENT OF TAX REV-1547 EX AFP (11-14)
PO BOX 280601
HARRISBURG PA 1712aMtGORDED OFFICE OF
REGISTER OF WILLSDATE 12-22-2014
ESTATE OF RYESKY REGINA E
?01q OEC 30 AM 10 35 DATE OF DEATH 08-01-2013
FILE NUMBER 21 13-0904
CLERi� OF COUNTY CUMBERLAND
OTTO III�RKNISVOOOURT ACN 101
10 E H APPEAL DATE: 02-20-2015
CARLIM RLA'1P A 1 C 1-7 l e1"3'L3015 (See reverse side under Objections)
Amount Remittedl
MAKE CHECK PAYABLE AND REMIT PAYMENT TO:
REGISTER OF WILLS
I COURTHOUSE SQUARE
CARLISLE PA 17013
CUT ALONG THIS LINE RETAIN LOWER PORTION FOR YOUR RECORDS 4-
i-EV:-li-4i-i-X-AFP-(-1-1:-14-3--NO-TiE-E--Oi--INHERITANCE-TAX-i-P-Pi-Ai-Si-M-EN-T-,-ALLOWANCE--Oi---------------
DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: RYESKY REGINA EFILE NO. :21 13-0904 ACN: 101 DATE: 12-22-2014
TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED
APPRAISED VALUE OF RETURN BASED ON- SUPPLEMENTAL RETURN NO. 01
1. Real Estate (Schedule A) (1) 201,000.00 NOTE: To ensure proper
2. Stocks and Bonds (Schedule B) C2) .00 credit to your account,
00 submit the upper portion
3. Closely Held Stock/Partnership Interest (Schedule C) (3) .
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) 9,625.58
6. Jointly Owned Property (Schedule F) C6) .00
7. Transfers (Schedule G) C7)- .00
8. Total Assets (8) 210,625.58
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) (9) 62,070.00
10. Debts/Mortgage Liabilities/Lions (Schedule 1) (10) .0 0
11. Total Deductions (11) 62,070.00
12. Net Value of Tax Return (12) 148,555.58
13. Charitable/Governmental Bequests; Non-elected 9113 Trusts (Schedule J) (15) .00,
14. Net Value of Estate Subject to Tax (14) 1,704,567.37
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 .00 X Do = .00
16. Amount of Line 14 taxable at lineal rate (16) 1 .7Q4,567-A7 x 045 = 76,705.53
17. Amount of Line 14 at sibling rate (17) .00 x 12 = .00
18. Amount of Line 14 taxable at collateral rate (18) .00 x 15 = .00
19. Principal Tax Due (19)= 76,705.53
TAX CREDITS:
PAYMENT RECEIPT DISCOUNT AMOUNT PAID
DATE NUMBER INTEREST/PEN PAID C-)
10-31-2013 CDO18356 3,578.95 68,000.00
09-11-2014 CDO19658 .00 5,031 .81
INTEREST IS CHARGED THROUGH 01-06-2015 TOTAL TAX PAYMENT 76,610.76
AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 94.77
REVERSE SIDE OF THIS FORM INTEREST AND PEN. 56.82
TOTAL DUE 151.59
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 at www.revenue. a.gov or by
calling 1-800-362-2050. Services for taxpayers with special hearing and/or speaking needs are available at
1-800-447-3020. Please allow four to six weeks from the date a refund was granted to receive the check.
OBJECTIONS: Any party of interest not satisfied with the appraisment,allowance or disallowance of deductions,or assessment of tax as
shown on this notice may object within 60 days of the date of receipt of this notice by:
1.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 281021
Harrisburg PA 17128-1021
2.Having the matter determined at audit of the account of the personal representative;or
3.Appealing to the Orphans'Court.
ADMINISTRATIVE Errors discovered on this assessment should be addressed in writing to:
CORRECTIONS: PA Department of Revenue
Bureau of Individual Taxes
Post Assessment Review Unit
PO BOX 280601
Harrisburg PA 17128-0601
See instructions for Inheritance Tax Return for a Resident Decedent for details on an administrative correction.
DISCOUNT: If any tax due is paid within three months after the decedent's death,a 5 percent discount of the tax paid is allowable.
INTEREST: Interest is charged beginning nine months and one day from date of death,to the date of payment. An interest calculator is
available at www.dorservices.state.pa.us. Annual interest rates can be found on form REV-1611.
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 shown on the notice,additional interest must be calculated.