HomeMy WebLinkAbout10-28-15 NOTICE OF INHERITANCE TAX ,��,� pennsylvania
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WIRRIS6URG PR llIIB-0601 1
�;_�'j'. . . , ..� _ 'I .'' .:� OATE 10-28-2013
ESTATE OF CARR LAWRENCE H
.."..i '�_� c:U i�i�l � C� DRTE OF OEATH 11-14-2012
FILE NUMBEH 21 13-0240
�„ COUNTV CUMBERLAN❑
CARR LESLIE^ ,�G... � �. pCN 101
56 LINOSAV LN �' ' �' " � � APPEAL UATE: 12-2]-2013
CARLISLE �6k�130,F5-8503 � � �� (SeereversesideunderObjecfiansJ
qoount Renitietl��
MAKE CHECK PAVABLE ANO REMIT PAYMENT T0:
REGISTER OF WILLS
1 COURTHOUSE SDUARE
CARLISLE PA 1]013
CUT ALONG THIS LINE y RETAIN_LOWER PORTION FOR YOIIR RECOROS H _ ___________
REV-154] E% AFP (08-13J NOTICE OF INHERITANCE TAX APPkAISEMENT. RLLOWANCE OR
DISALLOWANCE OF UEDUCTIONS AND ASSESSMENT OF TAX
ESTATE OF: CARR LAWRENCE HFILE N0. :21 13-0240 ACN: 101 DATE: 10-28-2013
TAX FETORN WPS: ( J(l NREPTEU AS FILEO ( l CHRNGEO
APPRAISEO VALUE OF RETORN BASED ON: ORIGINAL RETURN �.
i. aeal csxaxe escnee�ie a� c>> � �0 xors: ro e e o�oaer
z, s2o�ks a�e eams <scnea�ie e> �z� .�0 �em[ to vour a �n[,
.OD suemve cne uacer�nor<ion
s. caosaiy xeia s<ockiea�enersnio xnaeras< escnae�ie c> es> of <n;s to�m .:xn vour
a. no�eeaeesieo<es Receivable escnee�ie o> ca> . 00 �ax navme�e.
5. casn/Ba�¢ oenosicsinis�. Perso�ai araeerty <scnea�ie cJ [s� 34.622.96
s. Joinily ownea eroeerty <Scneeule F) �6� •�0
i. iransters escneaule c� ��� 69,237.58
e. totai assee: te� 103 660.54
APPROVED DEUUCTIONS AND EXEMPTIDNS:
9. Funeral Expenses/Atlm. Costs/MvSc. Expenses (Sc�etlule N] �9) b �30.00
io. Oeets/nortga9e Liaellvti.s/Llens 6cM1eeule I) !10) 25 70�.34
tt. iotal �etluceions ���� 31,737.34
l2. Ne[ Value of Tax Return �iz� 72r123.2�
ia, cna�aaaeleieove��me�eai aea�esxs: No�-ei��eee viia r��s�s cxnea�ie n ��v .OD
l4, Net Value of Eskate Subject to Tax (I4) �z.123.2�
NOTE: If an assessmeni was SssueC previously, Lines 14. 15. 16. 17. 18 and/or 19 vill
reflect fipures that inclutle the tofal of all returns assessetl to date.
ASSESSMENT OF TAX:
li Amowt of Line 14 at spousal ra[e QS) �00 X 00 = .00
ie. nmoun� ar une ia caxaeie a[ iineai �a<e as� �� ��z �^ x 045 = 3.245.54
v, nmo�nx of �i�e w ac svei.os rate un -nn x 12 = . Oa
te. nmount of �ine l4 taxable at collateral rate ue> .00 x 15 = .00
l9. PHncipal Tax Due <<9�' 3r2�i5.54
TAX CREOITS:
PATMENT kE[EIPT OiSCOIINT (F) pryOUNT PAIU
OATE NUMBER INTEFEST/PEN PAID <-)
02-P-2013 C�017234 .00 4. 100.00
TOTAL TA% PAYMENT 4,100 .00
BALANCE OF TAX OUE 854.46CR
INTEREST AND PEN. .00
TOTAL OVE 854.46CR
� IF VAIO PFTER DPTE INDICATEO� SEE FEVERSE IF TOTAL OUE IS REFLEQE� l�5 A CkEOIT (CRJ� VDU MAY BE OUE �
FOIi CALNLATION OF AOOITIONPL INTEFEST. A FEFIlNO. SEE REVERSE SIDE FOR INSTRUCTIONS.
RESERVATIOM Es�ates of decetlenis tlying on or before�ec. 12, 1982-i!any fuNre interest in ihe estate is transferred in possession or
enjoymen��o collateral beneficianes o��he tlecetlen�afler�he expira�ion o�any estale for life or years;the commonweaRh
hereby expressly reserves�he rigM�o appraise antl assess transfer inhen�ance taxes a�the lawlul colla�eral ra�e on any such
fuWre interest.
PAYMENT: Oetach�he top potlion af�his no�ice and submi�with your paymen�to�he Register o�Wills intlicated on�he fmnt af�he nofice.
Make check or money ortler payable to:REGISTER OF W ILLS,AGENT.
REFUND(CF): A re(untl o!a tae cretlit not requested on ihe tax reWm may be requestetl by completing an Application for Refund of
Pennsylvania lnhentance antl Esta[e Tax(REV-1313). Applications are available irom ihe departmenfs website at
www.r¢v¢nue statp oa U5,any Regis�er ot Wills or Rev¢nue Distric�OHice,or from�he tlepartmenYs 24-hour�orms ortlering
service:1�800-362-2050;services for�axpayers wi�h special hearing antl/or speaking needs: 1-800-44]-3020(TT only).
Please allow 4-6 weeks from the tlate a refund was grantetl to receive the check.
06JECTIONS: Any party in�erest no[satisfietl with the appraisemenp allowance or disallowance oi tleauc[ions,or assessmenl of tax
(mcWtlinq tliscaunt or interesq as shown on ihis notice may objectwithin 60 tlays of ihe date ot receipt of this nofice by:
A) Filing an appeal online a�www.pq�rQQfyppg�l5-S�at¢yd-uS on or before the appeal tlate iden[ifed on ihe iront of�hls notice.
Or sentling a writlen pmtes��o:PA Depatlmen�ot Revenue,Baartl o�Appeals, PO BOX 281201,Harnsburg PA 1]128-1021;
B) Having�he maner determined at audi�of ihe accoun�oi the personal representative;or
C) Appealing�o�he Orphans'Court.
ADMINISTRATNE Emrs tliscoveretl on�his assessment shoultl be atltlressetl in writing�or PA Oepatlmen�o�Fevenue, Bureau oi Intlivitlual
COPRECTIONS: Taves,HTTN:Post Assessment Review Uni�,PO BOX 280601, Harrisburg PA, 1]12g-0601, Phone Q1])l8]-6505. See page 4
Insimc[ions for Inhen[ance Tav qetum br a Residen�peceden�(REV4501)for an explana�ion of atlminisVatively correc�able
ermrs.
DISCOUNT: If any t�due is paid within three calentlar monihs aXerthe decedenfs tleath,a five percent discount of the tax paid is allowable.
INTEREST: In�erest is charged beginning with first tlay af tlelinquency,or nine months antl one day bom Oate of tleath.to the date of
paymen�. Annual interest rates are available on Porm REV-1611,available at www.re�Pn�e 5ta_�e oa�,or upon rquest by
calling 1-888-]28-293�.
Interest is calculated as tollaws:
WTEREST=BALANCE OF TAX UNPAID X NUMBEP OF DAVS DELINpUENT X OAILV INTEREST FACTOR
Any notice issuetl aRer�he tax becomes tlelinquen�will re�lecl an in�erest calcula�ion�0 15 tlays beyontl the tla�e oi the
assessment If payment is matle afler ihe interest calculation tlate show on ihe notice,additional Interest mus�be calculated.