HomeMy WebLinkAbout08-20-84
COMMONWEALTr OF PENNSYLVANIA Ii'
DEPARTMENT OF REVENUE
BUREAU OF ACCOUNTS SETTlEMEfliT
p.O. BOX 8903
HARRiSBURG, p~ 17105
~
REV. 1547EX (07-84)
CLARA
I
NOTICE OF INHERITANCE TAX IACN
APPRAISEMENT, ALLOWANCE OR DISALLOWANCE I
OF DEDUCTIONS, AND ASSESSMENT OF TAX I
IDATE 08-20-84
FILE NO. 21 78-0590
COUNTY CUMBERLAND
TO YOUR ACCOUNT SUBMIT THE UPPER PORTION OF THIS NOTICE WITH YOUR TAX
OF WILLS OF THE ABOVE COUNTY. MAKE CHECKS PAYABLE TO "REGISTER OF WILLS,
101
ESTATE OF BURNHISEL
DATE OF DEATH 10-04-78
NOTE: TO INSURE PROPER CREDIT
PAYMENT TO THE REGISTER
AGENT" .
E
WAYNE F SHADE ESQ
5 S HANOVER ST
CARLISLE PA 17013
I PLEASE RETURN THIS
PORTION TO REGISTER OF
WILLS IF PAYMENT DUE
Amount Remitted to Register of Wills
CUT ALONG THIS LINE
.... RETAIN LOWER PORTION FOR YOUR RECORDS .......
- - - - - - - - - - - - - - - - - - - - - - - - - - -- - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - - -
NOTICE OF INHERITANCE TAX APPRAISEMENT, ALLOWANCE OR DISALLOWANCE OF DEDUCTIONS AND ASSESSMENT OF TAX
REV. 1547EX (07-84)
ESTATE OF BURNHISEL CLARA E FILE NO.21 78-0590 ACN 101 DATE 08-20-84
T AX RETURN WAS: (X) ACCEPTED AS FILED
RESERVATION CONCERNING FUTURE INTEREST - SEE REVERSE
APPRAISED VALUE OF RETURN BASED ON: ORIGINAL RETURN
1. Real Estate (Schedule A)
2. Stocks and Bonds (Schedule B)
3. Closely Held Stock/Partnership Interest (Schedule C)
4. Mortgages/Notes Receivable (Schedule D)
5. Cash/Bank Deposits/Misc. Personal Property (Schedule E)
6. Jointly Owned Property (Schedule F)
7. Transfers (Schedule G)
8. Total Assets
) CHANGED
( 1) 7,000.00
( 2) .00
( 3) .00
( 4) .00
( 5) 350.97
( 6) .00
( 7) .00
( 8)
7,350.97
APPROVED DEDUCTIONS AND EXEMPTIONS:
9. Funeral Expenses/ Administrative Costs/Miscellaneous
Expenses (Schedule Hl ( 9) 11,408.06
10. Debts/Mortgage Liabilities/Liens (Schedule I) ( i Q) .00
1 1. Total Deductions ( 1 1)
12. Net Value of Tax Return (12)
13. Charitable/Governmental Bequests (Schedule J) ( 1 3)
14. Net Value of Estate Subject to Tax (14)
NOTE: If an assessment was issued previously, lines 14, 15 and/or 16 and 17 will
reflect figures that include the total ofJlLL returns assessed to date.
ASSESSMENT OF TAX:
15. Amount of Ime 14 taxable at 6% rate
16. Amount of line 14 taxable at 15% rate
i 7. Principal Tax Due
TAX CREDITS:
11,408.06
4,057.09-
.00
.00
(15)
(i 6)
.00 X.06=
.00 X.15=
(17)
.00
.00
.00
PAYMENT
DATE
RECEIPT
#
DISCOUNT (+)
INTEREST (-)
AMOUNT PAID
* IF PAID AFTER THIS DATE SEE REVERSE FOR CALCULATION
OF ADDITIONAL INTEREST
TOTAL TAX CREDIT
BALANCE OF TAX DUE
INTEREST
TOT AL DUE
.00
.00
.00
(If Balance Due is less than $ 1.00 no payment IS requir
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RESERVATION: Estates of decedents dying on or before December 12, 1982 -- If any future interest in the estate is
transferred in possession or enjoyment to Class B (collateralJ 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 Taxes
at the lawful Class B (collateralJ rate on any such future interest.
PURPOSE OF
NOTICE:
To fulfill the requirements of Section 1740 of the Inheritance and Estate Tax Act, Act 255 of 1982 (72 Pa. C.S.
Section 1740).
Detach the top portion of this Notice and submit with your payment to the Register of Wills.
--Address information is listed on page 13 of the booklet, "Instructions for Inheritance Tax Return for a Resident
Decedent."
--Make check or money order payable to: REGISTER OF WILLS. AGENT.
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" (Form REV - 1313). Applications are available at the Office
of the Register of Wills. any of the 24 Revenue District Offices, or from the Department's Forms Service Unit
by calling (717) 233-3443.
Any party in 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 sixty (60) days of receipt of this
Notice as follows:
--by Written protest to the Department of Revenue, Board of Appeals, P.O. Box 1874, Harrisburg. PA 17105 OR
- -by election to have the matter determined at the audit of the account of the personal representative OR
- -by appeal to the Orphans' Court.
PAYMENT:
REFUND (CR):
OBJECTIONS:
ADMIN-
ISTRA TIVE
CORRECTIONS: Factual errors discovered on this assessment should be addressed in writing to: PA Department of Revenue. Bureau
of Accounts Settlement. P.O. Box 8903. Harrisburg. PA 17105. See page 3 of the booklet "Instructions for
Inheritance Tax Return for a Resident Decedent" for an explanation of administratively correctable errors.
DISCOUNT:
If any tax due is paid within three (3) calendar months after the decedent's death. a five percent (5%) discount of
the tax paid is allowed.
INTEREST:
Interest is calculated on a daily basis at the follOWing rates:
Delinquent Date
5/27/43 to and including 12/31/81
1/1/82 to and including 12/31/82
1/1/83 to and including 12/31/83
1/1/84 to and including 12/31/84
Interest Rate
6%
20%
16%
11%
Daily Interest Factor
.000164
.000548
.000438
.00030 ,
- -Estates that became delinquent on or before December 3 1. 1981 will maintain a constant interest rate until the
delinquent balance is paid in full.
- -Estates that became delinquent on or after January 1, 1982 are subject to a variable interest rate that changes
each calendar year.
- -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 fifteen (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.