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HomeMy WebLinkAbout10-4000PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 FEB 18 2010 pennsylvania 10 DEPARTMENT OF REVENUE REV-IS9 CM DOCEXEC CIO-09) 10- 4wo *1A.00 PA PLFF ea 5195as a4 6q ss 0 C M Z7s?-: t'1'E r7-. ^' Lw z COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURTS Pursuant to the laws of the Commonwealth of Pennsylvania. there Is herewith transaltted a certified copy of a Ilan to be entered of record in your county CERTIFIED COPY OF LIEN 178-54-7746 Cti 1 ?i 1 LOUIS B BAILEY 715 CUMBERLAND POINTE CIRCLE MECHANICSBURG PA 17055 CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR SETTLEMENT TAX TOTAL TAX (OR DUE DATE) NUMBER 1 2 3 4 5 6 P.I.T. 2006 JUN 01 2009 M67360 737.00 1094.83 TOTALS 4737.00 $1094.83 INTEREST COMPUTATION DATE MAY 14 2010 FILING FEE(S) $19.00 SATISFACTION FEE(S) Tha undersigned, the Seeretsry of Revenue Cor hiz suthorized delegate) of the Commonwealth of Penns lv i tifi thi t 1 t d t f li i t th b - d $8. 5 0 y an a, cer es s o ) a rue en correc copy o a en aga ns e s ove name tsxpsyer for unpaid tax, interest, additions or penalties thereon due fro¦ such taxpayer ADDITIONAL INTEREST and which, after demand for payment thereof, reaains unpaid. The amount 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. ?,,V?r SETTLEMENT TOTAL $1122.33 APR 16 2010 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA V. LOUIS B BAILEY NOTICE OF TAX LIEN Filed this day of et ¦. 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. Lions for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act. 72 PAS. Section 2614.13. as amended. Lions for Motor Carriers Road Tax arise under Chapter 96 of the Vehicle Code, (75 Pa. C.S. 9615). Liens for Inheritance To* an* Estate Tax arise under the In- heritance and Estate Tax of 1982. Act of December 13, 1982, P.L. 1086, No. 225 Section 1 at. seq.r 72 Pa. C.S.A. Section 1701 et. 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 7242. Liens for Motorbus Road Tax arise under Chapter 98 of the PA Vehicle Code, (75 Pa C.S. 9815). Liens for Liquid Fuels and Fuels Tax, and the tax imposed in Section 9502 of the Vehicle Code (75 Pa. L.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST General Informations 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 Lion with a county prothonotary is not a requisite, and the lien remains in full force and validity without filing 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 Taz Motor Carriers Road Tax, Motorbus Road Tax 011 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 subject 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 subject 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 lions 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 Release of any lien imposed with respect to any tax if (a) the liability Ss satisfied. satisfaction consisting of payment of the amount assessed together with ell interest end costs In respect thereof, or (b) the liability becomes legally unenforceabl a. Exception: 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. (10) 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 M.I. (70) Marina Inurance Tax s C.A. (80) Cooperati ve 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. Realty Transfer Tax 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. 011 Franchise Tax N.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 (column 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. - 6% per annum (due data to payment date) B. L.,N.E.,G.P., M.I. - 6X per annum (due data to payment date) P.U.R. - 1X per month or fraction (due date to payment date) P.I.T.,E.M.T. - 3/4 of 1X per month or fraction S.& U. - 3/4 of 1% per month or fraction R.T.T. - 6% per annum IN. & EST. - 6X per annum L.F.T.,F.U.T. - 1X per month or fraction M.C.R.T. - 1X per month or fraction D.F.T. - 18X 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 Deily Interest Factor 1/1/88 thru 12/31/91 11X .000301 1/1/92 thru 12131/92 9X .000247 1/1/93 thru 12131/94 7X .000192 1/1/95 thru 12/31/98 9X .000247 1/1/99 thru 12/31/99 7X .000192 1/1/00 thru 12/31/00 8X .000219 1/1/O1 th ru 12/31/01 9X .000247 1/1/02 thru 12/31/02 6X .000164 1/1/03 thru 12/31/03 5X .000137 1/1/04 thru 12/31/04 4% .000110 1/1/05 thru 12/31/65 5% .000137 111106 thru 12/31/06 7X .000192 1/1/07 thru 12/31/07 8X .000219 1/1/08 thru 12/31/00 7X .000192 1/1/09 thru 12/31/09 5X .000137 ---Taxes that become delinquent on or before Dec. 31, 1981 will remain a constant interest rate until the delinquent balance is 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 follows: 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. ** Interest rates prior to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064.