HomeMy WebLinkAbout98-07036
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COMMONWEAL TIi OF PENNSYLVANIA
VS
FAILOR,R08ERT W SR FAILORS SALVAGE
NOTICE OF TAX LIEN
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Ill.
LIENS fOR J AXES
liens for Corporation Taxes arise under Section 1401 ollhe Fiscal Code. 72
P.S, Section 1404, as amended.
Liens for Personal Income Tax and Employer WithhQlding Tax arise under
Section 345 of tho Tax Reform Code of 1971, 72 P,S. S(lcllon 7345. as
amended,
Liens for Realty Transll)r Tax arise under Section 1112.C of the Tax Ref Olin
Code of 1971,72 P.S, Section Bi 12.C, as amended.
Liens for liquid Fuels Tax arise under Section 1301 the Liquid Fuels Tax Act,
72 P.S, Sechon 2611.M, ao amended.
lions for Fuel Use Tax arise under Secllon 1301 the Fuel Use 1ax Ad, 72 P.S.
Section 2614.13, as amended.
Liens for Motor Carriers Road Tax arise under Chapler 96 01 the PA Vehicle
Code, (7, PA, C,S, 9615).
Liens for Inheritance Tax and Estate Tax arise under the Inherllance and
Estate Tax Act of 1982, Act 01 December 13, 1982, P.L. 1086. No. 225 Section
1 01. seq,. 72 PA, C,S.A, Section 1701 et. seq. (Fol dec~ndants with date 01
death prior to December 13, 1982. liens arise under the Inhentance and Estate
Tax Act of 1961,72 P.S, Section 2485. 101 ef. seq.).
Liens for State, or State and Local Sales, Use and Holel Occupancy lax ,1.nd
Pub:ic Tri1nspo,litliof. A~i::.td.nce Fund ia).(~s and Fep.s arise unom Section
242, Acl of March 4, 1971, No, 2 as amended, 7';. P.S. Section 7242.
liens for Motorbus Road Tax arise under Chapler 98 01 PA Vehicle Code, (75
PA C,S. 9815).
LIENS fOR TAXES, PENALTIES AND INTEREST
GENERAL INFORMATION:
Corpora1,ion.Jax_Liens provIded under tho Frsc,11 Code arl:';{~ at lhe 111m! 01
settlement (assessment) and are 11IJns upon :he I"anchi~;('s ilnd property, bOlh
real and PE'Isonal, wilt) nOlvr1hqr nolleC'. llw tdlng 01 ;l. NollCto' 01 Lien With a
county Plothonotary IS not a lequi~il(>, and the I.en rem"llll~ In lull10rw and
valdlly Wllhoullihng 011eVlval un1i1 paid.
Jnh.~rltan~eJax Li~n~ are liens on leal eslate which continue un!!! tal( i~ p,'lld,
Persona! Income Tax. Employet Wlthholdtng l..lx, Re.'l.It}' Traq~h'l l;u"S.)k'~
and lJse.T ax.. Lr~I,lId Fue15 T.;i.x. FU~I U~(> 1 a>;. MotOl Carli~r:, RQ,')d 1 ~l>; and
Molo!bu~.Ta~ lums ale hens upon tne lranchlses as 'i\'pli a~; rNtl ;md p(>t~;on<'ll
ploperty of taKpayers, but only allt'r they (1,1\'(' b{>('rl entelN~ and dDCt-.(~tt'd 01
reco(d by the PrOUlOI101ary 01111(> county WI1(>!{-' SIKh prOPf~r1y :'.; ~.,jl(Ja,1(.(j ..~nd
r.llo'ill n01 aUadl10 ::;1ock 01 {)oLld~, W,1'(~::', {~r tll(>rr:I:;;!l(k,(' r(';lul,lll.,. l.':.l'd In Ow
ordln.'l.ry COUlf,O cl busln{':;~; olthn la).~).l\'(,l 111(> II(>-fl 11;1:: 1)!ln( ily lronllt1P (j;ll('
01 err:,y 011~c:o-ld
PLACE OF.THE FILING NOTICE !'ORM
PLACE OF FILING: Tho notice of lien shall be filed: (a) In the case 01 Roal
PrOptHl~'. In tho oHico oltl1o Plothonotary oltha county in which the property
sllbJectto the lien is situatod and (b) in the case 01 Porsonal Property, whether
1,IIIUlbiu 01 irl\.Il'Uib1e, in thl:! ollie!.:! of 1110 PlOthonotary 01 Hm county in which
tlm proporty sul~ectlo lion is situated.
AUTOMATIC R EVIY ALOF NOTICE. AND. I'R10RITY_Q!, NOJ'JCE
GENERAL RUI.E: According to the Fiscal Code, the Notice 01 Lien is
automatically rovived and does nol roquire reliling 01 the Notice by the
Commonwealth. Any Notice of lien filed by the Commonwealth shall have
pliOllly 10, and he paid in lull, belore any other obligation, judgement, claim,
lien. or estate IS satisfiod !rom a subsequent judir;ial sale 01 liability with which
tho properly may be charged. EXCI:,PTJON: The Commonwealth does not
maintain priorlly 01 tax liens OVOI any existing mortgages or liens which are
propelly recorded at tho time that the tax lien is filed. S.E.E; AcI of December
12, 1994, P.L. 1015, No, 138,
RELEASE.OF.LIEN
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary 01 his delegate may issue a certificate of release 01 any lien imposed
with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of
payment of the amount assessed together with all interest and costs in rospect
thereof: or (2) lhe liabilily has become legally unenlorceable, E~.CEE.IJQJII;
Inlerest on COlporation Taxes is computed alter a lien is paid,
SElTLEMENT.O.F_ACCQUNT
The "Total" column (Column 7) lor each type cl tax listed on this Notice of Lien
comprisos the balance of Tax Due (Column 6) plus assessed additions and/or
penalties, and assessed and accrued inlerest up to the interest computation
date on the face of this notice.
It paymenl or selllement 01 account is made afte-r the interest computation date,
the payment must include the lien filing costs and accrued interest from the
Interest computation date to and through the payment date,
For any delinquentlaxEi's due on or before December 31, 1981, in1erest is
imposed a1the following ra1es.
CS, F F., C.L,CN,I -6";. PER ANNUM (DUl: DATE TO PAYMENT DATE)
CI"GR.CA S1 '6~.PERANNUM(OUEDArETOPAYMENTD^Tt)
BL NE, G.F. MI . EN. PER ANNUM {DUE DATE TO PAYMENT DATE)
PU R -1':. PER MOOTH OR FRACTION (DUE:. DATE TO PAYMENT DATE)
p U . [M T . 314 OF 1";. PER MONfH OR FRACTION
S l> U .314 OF 1";e PER MONTH OR FRACTION
RT,T .6'1. PEFl ANNUM
INH l> EST - 6<>,. PER ANNUM
LF T. F,lI T .1'1. PER MOOTH OR FRACTION
MeR T ,1";. PER MOOTH OR FRACTION
.;:, Fi . 111",. PHi ANNUM
For all taxes thaI are originally due and payable on and after January', 1982,
the PA Department 01 Rev(>nur~ Will calculate daily intarest on aU tax
dellciencies usmg an annual intere::;t rale that will va!y lrom calendar year.
Inlt><pstls calculated on a daily basis at the follOWIng rates:
D[UNulll NT DATE INl"LRE:ST RAT[ CAllY INTEREST FAClOR
'."'ll:' lHHl! ':'.':11/1-::-
l11t'31HHlJ 1~/31'll3
\:1'''-'1 THHU 1;'311ll<l
1'1.'.!:, 'fJR1I1:'/311l~'
1.'1'11" THAll 1;"Jl~(-;
1:1'1'-:'1HRU 1:IJ1Ir;
1/1:PS lHHU 1:'31'111
1'I'f<:' lHRu 1;"J1~;'
1/1'!':' lHrW '121:111<<1
',"'~~, lHRU 1;:,'311\'7
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OQ043D
00:;1301
0002~6
000274
(100247
00030'
0:;10247
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000247
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...1 axes that become" delmquent on 01 betore December 31. 1981 will remain
a con~:.1n1ltllele::;1Ialf:! until the delinquent balance IS paid of I.
...T.'l).,€5 tl1at become dr~linquent on or alter Jaml~IY 1. 198:? ale subjed to a
v.-lll,Jbl,-' IntC'II>r,t that chanpes <lacl1 c:alendal yoar.
. .ln1I'r('::t IS r.a.kul,,\('d ;:If, follows:
INTEREST: (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS
DElINOUENl) X (DAIL Y INTEREST FACTOR)