HomeMy WebLinkAbout11-1048PA DEPARTMENT OF REVENUE
BUREAU OF COMPLIANCE
LIEN SECTION
PO BOX 280948
HARRISBURG PA 17128-0948
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DEPARTMENT OF REVENUE
REV-159 CM DOCEXEC (10-09)
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COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
NAME AND ADDRESS: JAIME COOK
1466 WOODS RD
TRLR 38
SHIPPENSBURG PA 17257-9296
TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN
Pursuant to the laws of the Comwnwealth of Pennsylvania.
there is herewith trans.itted a certified way of a lien 161-60-8350
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
I 2 3 4 5 6
P.I.T. 2006 APR 02 2010 063291 1254.00 1651.77
TOTALS
$1254.00 51651.77
INTEREST COMPUTATION DATE MAR 17 2011 FILING FEE(S)
519.00
SATISFACTION FEE(S)
The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of
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b 08.50
name
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Pennsylvania, certifies this to be a true and correct copy of a lien aga
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
,
enalties is a lien in favor of the Commonwealth of Pennsylvania
additions or
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ax,
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upon the taxpayer's property, real, personal or both, as the case may be.
_1i SETTLEMENT TOTAL
9. 2 7
*167
s?i?EC/K
DEC 23 2010
SECRETARY OF REVENUE DATE
(OR AUTHORIZED DELEGATE) PART i - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
V.
JAIME COOK
NOTICE OF TAX LIEN
Filed this day of
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.
Personal Employer
Code Withholding of 1971, 72 7Pxss
Section 7345, as amended.
Liens for Realty Transfer Tax arise under Section I112-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 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.
1982, (For with thedate Inheritance prior
Estate December
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 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:
Cor or tion Tax iens 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
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 1s poi .
Personal Incom T x Em to er Withhoidin Tax R It Trans-
fer ax a an se ax Li i ax ue s Us x
Motor arri r o ax for us o x i om an r n-
ch?se ax n i ue s an ue ax iens are liens upon
the ranchises 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,
of merchandise
priority ordinary the course
date of entry business 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
i
Notice by s automatics y revived and does not require refiling of the
c
any ommonwealth eshall ohave 1priority to, and o be Lien fin efull, the
judgemnt,
or lien liability awith swhich
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 Release
of any lien imposed with respect to any tax if (a) the liability
assessed itogether ?with tall interest nand of payment ein respect athereof,
Ex?c_epbt_ion: liability oncCorporationyTaxesfis unenforceable. after the
Tien is paid.
CLASSES OF TAX
C.S. (01) Capital Stock Tax
F.F.
C
L (02) Foreign Franchise Tax
.
.
C.N.I. (03)
(04) Corporate Loans Tax
Corporate Net Income Tax
C.I.
G
R (05) Corporation Income Tax
.
.
P.U.R. (10)
(20) Gross Receipts Tax
Public Utility Realty Tax
S.T. (30) Shares Tax
B.L.
N
E (40) Corporate Loans Tax (Banks)
.
.
G.P. (50)
(60) Net Earnings Tax
Gross Premiums Tax
M.I.
C
A (70) Marine Insurance Tax
.
.
P.I.T. (80) Cooperative Associations
PA Income Tax (PA-40)
E.M.T. PA In come 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 Notice of Lien comprises )therbaeach lance type tax t due listed on 5) this
assessed additions and/or penalties and assessed and accrued
interest to the interest computation date on the face of the
Notice.
terestpcomputationedatemetheopaymentcmusttincludeethetlienhfil-
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.,G.R.,C.A.,S.T. 6% per annum (due date to payment date)
B, L.,N.E.,G.P.,M.I. 61 per annum (due date to payment date)
per month or fraction
P.I.T.,E.M.T. 3/4(dof 1%tperomontheor 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
after Jan. tax, 1982, therPAoDepartmentdof Revenueawillocalculate
daily interest on all tax deficiencies using an annual interest
rate that wiII 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 93 thru 12131 94 7% .000247
1/1/95 thru 12/31/98 9% .000192
1/1/99 thru 12131199 7% .000247
1/1/00 thru 12/31/00 8% .000192
1/1/01 thru 12131101 9% .000219
111102 thru 12/31/02 .000247
1/1/03 thru 12/31/03 5% .000164
1/1/04 thru 12/31/04 4% .000137
1/1/05 thru 12/31/05 5% .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 7% .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 1w
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
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA.
JAIME COOK
1466 WOODS RD
TRLR 38
SHIPPENSBURG PA 17257-9296
TO THE PROTHONOTARY OF SAID COURT:
Docket No.
Date Filed
Class of Tax
Account No.
REV-500 CM WMEC (05-M
11-1048CT
JAN 31 2011
ANNUAL
161-60-8350
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 3rd day of August, 2011...' r-a
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Daniel M ,car
Secretary of Revenue
MARY HURLER
Director, Bureau of Compliance
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