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Home My WebLink About04-08-11 r ,, .,, t NOTICE OF INHERITANCE TAX pennsylvania � ' BUREAU OF INDIVIDUAL TAX�S ��-��t=S�NT, ALLOWANCE OR DISALLOWANCE DEPARTMENTOFREVENUE INHERITANCE TAX DIVISION �-- ; - � .DF,'(��DUCTIONS AND ASSESSMENT OF TAX REV-1547 IX AFP (12-10) PO BOX 280601 i�-....;: ._:.._..,. ... . ;..,_'J HARRISBURG PA 17128-0601 ' DATE 03-28-2011 � ;: � .� v i .;' ;'::, ESTATE OF ROBINSON WILLIAM R DATE OF DEATH 05-23-2008 C'I_Er��; �r Zi os-o5�s �., ,h�,� �„�r nT FILE NUMBER � �� V ? �%t�<< �� CUMBERLAND (�� > ��, -1 COUNTY RICHARD L WE$g�R�J�t �S'Q �• t�'�• ACN 101 126 E KING ST APPEAL DATE: 05-27-2011 SHIPPENSBURG PA 17257 (SeereversesideunderObjections) Amount Remitted MAKE CHECK PAYABLE AND REMIT PAYMENT T0: REGISTER OF WILLS 1 COURTHOUSE SQUARE CARLISLE PA 17013 CUT ALONG THIS LINE �--) RETAIN LOWER_PORTION_FOR YOUR RECORDS_ � ___________________ ------------------------------------------ --------- REV-1547 EX AFP C12-10� NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX ESTATE OF: ROBINSON WILLIAM RFILE N0. :21 08-0578 ACN: 101 DATE: 03-28-2011 TAX RETURN WAS: C X) ACCEPTED AS FILED C ) CHANGED APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN 1. Real Estate CSchedule A) (1) 23�021 .40 NOTE: To ensure proper 2. Stocks and Bonds CSchedule B) �2� 10,068.94 credit to your account, .00 submit the upper portion 3. Closely Held Stock/Partnership Interest CSchedule C) �3) of this form with your 4. Mortgages/Notes Receivable (Schedule D) (4) .00 tax payment. 5. Cash/Bank Deposits/Misc. Personal Property CSchedule E) C5) 4�144.06 6. Jointly Owned Property CSchedule F) (6) 3,825.34 7. Transfers (Schedule G) (7) .00 8. 7ota1 Assets c8) 41 ,059.74 APPROVED DEDUCTIONS AND EXEMPTIdNS: 9. Funeral Expenses/Adm. Costs/Misc. Expenses (Schedule H) �9� 11 .358.85 10. Debts/Mortgage Liabilities/Liens CSchedule I) (10) 354.12 11. Total Deductions C11� 11,712.97 12. Net Value of Tax Return �12� 29�346.77 13. Charitable/Governmental Bequests; Non-elected 9113 Trusts CSchedule J) C13) .00 14. Net Value of Estate Subject to Tax (14) 29,346.77 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 C15) •00 X 00 = .00 16. Amount of Line 14 taxable at Lineal/Class A rate (16) _00 x 04 5 = .00 17. Amount of Line 14 at Sibling rate C17) .[10 X 12 - .00 18. Amount of Line 14 taxable at Collateral/Class B rate (18) 29,346.77 X 15 = 4,402.02 19. Principal Tax Due C19�' 4,402.02 TAX CREDITS: PAYMENT RECEIPT DISCOUNT C+) AMOUNT PAID DATE NUMBER INTEREST/PEN PAID (-) 12-15-2010 AMNP PEN 237.93 .00 NOTE: AMNESTY NP 01-21-2011 CD013936 .00 2,500.00 PENALTY ASSESSED INTEREST IS CHARGED THROUGH 04-12-2011 TOTAL TAX PAYMENT 2,500.00 AT THE RATES APPLICABLE AS OUTLINED ON THE BALANCE OF TAX DUE 1,902.02 REVERSE SIDE OF THIS FORM INTEREST AND PEN. 622.44 TOTAL DUE 2,524.46 * IF PAID AFTER DATE INDICATED, SEE REVERSE IF TOTAL DUE IS REFLECTED AS A "CREDIT" CCR), YOU MAY BE DUE FOR CALCULATION OF ADDITIONAL INTEREST. A REFUND. SEE REVERSE SIDE OF THIS FORM FOR INSTRUCTIONS. �� RESERVATION: Estates of decedents dying on or before Dec. 12, 1982 -- if anv future interest in the estate is transferred in possession or en7oyment to Class B (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 Taues at the lawful Class B (collateral) rete 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 2000. (72 P.S. Section 9140). PAYMENT: Detach the top porYion of this notice and submit with your payment to the Register of Wills printed on the reverse side. --Make check or money order oayable to: REGISTER OF WILLS. AGENT. Failure to pay the ta�c, interest, and penalty due may result in the filing of a lien of record in the appropriaYe county, or the issuance of an Orphan's Court citation. REFUND (CR): A refund of a tax credit, which was not requested on tbe Tau Return, may be requested by completing an "Application for Refund of Pennsylvania lnheritance and Estate Tax" (REV-1313). Applications are available from the 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). OBJECTIONS: Any party in interest not satisfied with the appraisment, allowance or disallowance of deductions or assessment of tau (including discount or interest) as shown on this notice may ob�ect within 60 days of the date of receipt of this notice by: A) Protest to the PA Department of Revenue, Board of ApDeals, by filing a protest online at www.boardofappeals.state.pa.us on or before the 60 dav appeal period exoires. In order for an e ec ronic pro es o e 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 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 Taues. 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 Dercent 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 end of the tau 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 is charged beginning with first day of delinquency, or nine months and one day from the date of death, to the date of oayment. 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 CREV-1501), the Pennsylvania No m resident Instruction Booklet (REV-1736) or on the Department of Revenue Web site www.revenue.state.pa.us. The applicable interest rates for years 2000 through 2011 are: Interest Daily Interest Daily Interest Daily Year Rate Factor Year Rate Factor Year Rate Factor 2000 8i .000219 2001 9i .000247 2002 6i .000164 2003 5i .000137 2004 4% .000110 2005 5i .000137 2006 7% .000192 2007 8"/. .000219 2008 7% .000192 2009 5% .000137 2010 4i .000110 2011 3� .000082 --Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINpUENT X DAILY 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 made after the interest computation date shown notice, additional interest must be calculated. DB