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HomeMy WebLinkAbout11-1047PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 FILED-OFFICE OF THE PROTHONOTAP . 2011 JAN 31 PM 12: 38 U PENNSYLVA A ,f, pennsyLvania 1W DEPARTMENT OF REVENUE REV-159 CM DOCEXEC (10-09) ll- l?/?l7 ?? ?r -I G??? ?d ?lf COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA P ?lGt-? 57/5?-?oar ?- ?L'? e15ZlyA'? NAME AND ADDRESS: RONALD BOATRIGHT LORETTA L BOATRIGHT 207 GEORGETOWN RD MECHANICSBURG PA 17050-1821 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the laws of the C,aneonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien 199-28-2548 to be entered of record in your county CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER 1 2 3 4 5 6 P.I.T. 1994 SEP 20 1995 M48070 412.00 1155.98 TOTALS 5412.00 51155.98 INTEREST COMPUTATION DATE MAR 16 2011 FILING FEE(S) 519.00 FEE(S) SATISFACTION undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of 5 $ . 5 0 Pennsylvania, certifies this to be a true and correct copy of alien against the above-named taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer ADDITIONAL INTEREST after demand for payment thereof, remains unpaid. The amount of such unpaid and which , vor of the Commonwealth of Pennsylvania i f li l i i en n a s a t es tax, interest, additions or pena upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL 1171-7 $1183.48 A DEC 20 2010 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA V. RONALD BOATRIGHT B LORETTA L BOATRIGHT NOTICE OF TAX LIEN Filed this day of at m. 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. the Tax Refofor rm 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 f Inheritance x and Estate Tax arise under the In- heritance of 1982, Act of December 13, 1982, P,L. 1 seq. 086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. (For prior Estate cTaxe Act 3of 1961, 72 P.S. Section 2485 - 101 et, 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 of the Vehicle and Fuels Tax. Pa. C.S. t 9502) tax imposed sunder Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST General information: Cor oration T x Liens provided under the Fiscal Code arise at the time o sett ement 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 proknotary is not a requisite, and the lien remains in full force and validity without filing or revival until paid. Inheritance Tax lens are liens on real estate which continue unti the tax is poi . Personal In a Tax Em 1 er Withholdin Tax Realt Trans- fer x a an Use ax ul Fu ax ue s se ax Motor rrier oa x of r us o ax om an ran- c ise ax an u ue s an ue s ax lens are lens upon the franc ises as we as rea an 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 automatics y 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 mintain recordedeatathe existing that mortgages or ax 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 is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof, Excebtione liability Interest on becoms yTaxes unenforceab computed after the yen s 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) 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. 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. Oil 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 (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) B. L. ,N.E.,G.P.,M.I. 6% per annum (due date to annum (due date to payment date) P.U.R. 1% per month or fraction (due date to payment date) P.I.T.,E.M.T. 3/4 of 1% per month or fraction S.& U. 3/4 of 1% per month or fraction R.T.T. 6% per annum IN. & EST. 6% per annum L.F.T.,F.U.T. 1% per month or fraction M.C.R.T. * 1% per month or fraction O.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 12131191 11% .000301 1/1/92 thru 12/31/92 .000247 1/1/93 thru 12131194 7% .000192 1/1/95 thru 12/31/98 .000247 1/1/99 thru 12/31/99 .000192 1/1/00 thru 12/31/00 8% .000219 1/1/01 thru 12/31/01 9% .000247 111102 thru 12131102 6% .000164 1%1%04 thru 12/31/04 4% .000137 1/1/05 thru 12/31/05 .000110 1/1/06 thru 12/31/06 7% .000137 1/1/07 thru 12/31/07 8% .000192 1/1/08 thru 12/31/08 .000219 1/1/09 thru 12/31/09 5% .000192 .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 calculated IW INTERESTBALANCEOFTAX 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. BUREAU OF COMPLIANCE COMMONWEALTH OF PENNSYLVANIA PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0948 AUTHORITY TO SATISFY REV-SOB CN DOCEXEC(OS-11) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. Docket No. 11-1047CT RONALD BOATRIGHT Date Filed JAN 31 2011 LORETTA L BOATRIGHT Class of Tax ANNUAL 207 GEORGETOWN RD Account No. 199-28-2548 MECHANICSBURG PA 17050-1821 TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned lien/judgment note should be removed from the court records. You, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so. For doing so, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the seal of the Department of Revenue, Commonwealth of Pennsylvania, this 8th day of February, 2013. C-) C rn CO )um S -<> C,1 -C CD �C`' C; CD Danial Maus r � } Secretary of Revenue i Wig 1S R Director, Bureau of Compliance 410.00 Pa PLFF 60 3 Uq 660 e*, eA)7/ IN TRE COAT Of',c OF °A c0 T ;. YLVANIA Y. R tO }lOATR OHT & LO* TTiA L 80 TRIGHT AUTHORITY TO SATISFY