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HomeMy WebLinkAbout11-1048PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 2Qt1 JAS 3 ? PM 12e 3? ?UMBERLA?? ?UUt??Y PEN S?'LUMAIP pennsylvania 10 DEPARTMENT OF REVENUE REV-159 CM DOCEXEC (10-09) //- kq? 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 h - d i b 08.50 name ove nst t e a 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 r i t t t p ax, n e es , 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 C o ".? rqCD C/) -I 2 rn rn -. :Z:0 -0 ins Co C:) :z r ?? 'rl ., N Daniel M ,car Secretary of Revenue MARY HURLER Director, Bureau of Compliance C? ?Ya?s89?Y3 s R-:0 .21. '1 yss D c x O N D N m (') H C z 3 O m 3 mx O 3 M m m O r- 0 E o z o mm D Dc ? x r H 0 1 D i r O H x z ? C O m < -i o z m CD -i O r1 0 (7 O 3 ?m -{ ?3 m m0 z < zz N m z < z N r < m m< r - D D z D c /) H D HO DT