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HomeMy WebLinkAbout10-3997PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 FEB 17 2010 pennsylvania DEPARTMENT OF REVENUE REV-159 CM DOCOD:C CIO-09) I C,- 3QQ1 CIV 1 °LI M $14.00 Pty PL,FF C* 6186as 2# a wl aq COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT, Pursuant to the lows of the Commonwealth of Pennsylvania, there is herewith transaitted a certified copy of a lien to be entered of record in your county CERTIFIED COPY OF LIEN 0563-179 DAUPHIN OIL COMPANY 815 NEWVILLE ROAD CARLISLE PA 17013 CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TA:: TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER 1 2 3 4 5 6 CT 12/06-12/08 9919.00 9919.00 :u Lam'... .? ? 1 c CD 1 TOTALS $9919.00 59919.00 INTEREST COMPUTATION DATE FILING FEE(S) 519.00 SATISFACTION FEE(S) ::c retary of Revenue !or his authorized dele0ate) of the Commonwealth of The undersigned. th; t th b d l l 08.50 , ns e a ove-nose Pennsylvania, certithis to be a true and correct copy of a ien apa taxpayer for unpaid tax, interest. additions or penalties thereon due from such taxpayer ADDITIONAL INTEREST end which, after demand for payment thereof, remains unpsid. The :mount of such unpaid tax, interest. additions or penalties is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal or both, as the case may be. A/// 10- SETTLEMENT TOTAL $9946.50 FEB 19 2010 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA V. DAUPHIN OIL COMPANY NOTICE OF TAX LIEN Filed this day of at ¦, CLERK (or Register) LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, as amended. Liens for Personal Income Tax and Employer Withholding Taxes arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the Vehicle Code, (75 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax of 1962. Act of December 13, 1982, P.L. 1086, No. 225 Section 1 at. seq., 72 Pa. C.S.A. Section 1701 at, seq. (For decedents with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 at. seq.). Liens for State or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242,.?Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 1242, Liens for Motorbus Road Tax arise under Chapter 98 of the PA Vehicle Code, (75 Pa C.S.79815). Liens for Liquid Fuels and Fuels Tax. and the tax imposed in Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code. (75 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST General information: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the fran- chises and property, both real and personal, with no further no- tice. The filing of a Notice of a Lien with a county prothonotary is not a requisite, and the lien remains in full force and validity without fi)!,g or revival until paid. Inheritance Tax Liens are liens on real estate which continue until the tax is paid. Personal Income Tax, Employer Withholding Tax Realty Trans- fer Tax, Sales and Use Tax, Liquid Fuel Tax Fuels Use Tax Motor Carriers Road Tax, Motorbus Road Tax Oil Company Fran- chise Tax. and Liquid Fuels and Fuels Tax liens are liens upon the franchises as well as real and personal property of tax- payers, but only after they have been entered and docketed of record by the prothonotary of the county where such property is situated. These liens shall not attach to stock of goods, wares, or merchandise regularly sold in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF FILING NOTICE FORM Place of filing, The Notice of Lien shall be filed, (a) In the case of real property, in the office of the pro- thonotary of the county in which the property subiect to the lien is situated and (b) in the case of personal property, whether tangible or intangible in the office of the prothonotary of the county in which the property subiect to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE General Rule, According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the commonwealth. Any Notice of Lien filed by the commonwealth shall have priority to, and be paid in full, before any other obligation, Judgement, claim, lien or estate is sat- isfied from a subsequent Judicial sale or liability with which the property may be charged. Exception, The commonwealth does not maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the tax lien is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Raisese of any lien imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof, or (b) the liability becomes legally unenforceable. Exceptions Interest on Corporation Taxes is computed after the lien is paid. CLASSES OF TAX C.S. (01) Capital Stock Tax F.F. (02) Foreign Franchise Tax C.L. (03) Corporate Loans Tax C.N.I. (04) Corporate Net Income Tax C.I. (05) Corporation Income Tax G.R. C10) Gross Receipts Tax P.U.R. (20) Public Utility Realty Tax S.T. (30) Shares Tax B.L. (40) Corporate Loans Tax (Banks) N.E. (50) Net Earnings Tax G.P. (60) Gross Premiums Tax N.I. (70) Marine Insurance Tax C.A. (80) Cooperative Associations P.I.T. PA Income Tax (PA-40) E.M.T. PA Income Tax (Employer Withholding) S. & U. State Sales and Use Tax L.S. & U. Local Sales and Use Tax R.T.T. Res, ty Transfer Tex IN. & EST. Inheritance and Estate Tax L.F.T. Liquid Fuels Tax (Gasoline) F.U.T. Fuels Use Tax (Diesel and Special Fuels) M.C.R.T. Motor Carriers Road Tax O.F.T. 031 Franchise Tax M.T. Public Transportation Assistance Fund Taxes and Fees BUS Motorbus Road Tax L.F. & F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6) for each type of tax listed on this Notice of Lien comprises the balance of tax due Ccolumn 5) plus assessed additions and/or penalties and assessed and accrued interest to the interest computation date on the face of the Notice. If payment or settlement of the account is made after the in- terest computation date, the payment must include the lien fil- ing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the following rates, C.S.,F.F.,C.L.,C.N.I. - 6% per annum (due date to payment date) C.I.,6.R.. C.A.,S.T. - 6X per annum (due date to payment data) B. L.,N.E.,G.P., M.I. - 6% per annum (due date to payment date) P.U.R. - 1% per month or fraction (due date to payment date) P.I.T.,E.H.T. - 3/4 of 1% par month or fraction S.& U. - 3/4 of 1% per month or fraction R.T.T. - 6% per annum IN. & EST. - 611 per annum L.F. T..F.U.T. - 1X per month or fraction M.C.R.T. - 1% per month or fraction ..F T. - 18% per annum For all taxes that are originally due and payable on and after Jan. 1, 1982, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year to calendar year. The applicable Interest rates are as follows. INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ¦¦ Delinquent Date Interest Rate Daily Interest Factor 1/1/88 thru 12/31/91 11% .000301 1/1/92 thru 12/31/92 9% .000247 L/l/93 thru 12/31/94 7% .000192 1/1/95 thru 12/31/98 9% .000247 1/1/99 thru 12/31/99 7% .000192 1/1/00 thru 12/31/00 8% .000219 I/1/ O1 thru 12/31/01 9% .000247 1/1/02 thru 12/31/02 6% .000164 1/1/03 thru 12/31/03 5% .000137 1/1/04 thru 12/31/04 4% .000110 1/1/05 thru 12/31/05 5% .000137 1/1/06 thru 12/31/06 7% .000192 1/1/07 thru 12/31/07 8% .000219 1/1/08 thru 12/31/08 7X .000192 1/1/09 thru 12/31/09 5% .000137 ---Taxes that become delinquent on or before Dec. 31, 1981 will remain a constant interest rate until the delinquent balance 3s paid in full. ---Taxes that become delinquent on or after Jan. 1. 1982 are subJect to a variable interest rate that changes each calendar year. ---Interest is calculated as followss INTEREST - BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. ¦ Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. As, Interest rates prior to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064.