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HomeMy WebLinkAbout11-1051PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 FILED-OMCE 2t?11 JAS 3? PH I2? 39 CUMBERLAND U"' "f PENNS"(LVAtAt G pennsytvania 10 DEPARTMENT OF REVENUE REV-159 CN OOCEXEC (10-09) //- /?v &l /1 j 1?G! (? l?j Div COURT OF COMMON PLEAS OF CUMBERLAND COUNTY: PENNSYLVANIA NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the Coanonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county ?'l?? S7JsS?Gaim JOHN W DAVIDSON RACHELLE D DAVIDSON 6 DYKEMAN RD SHIPPENSBURG PA 17257-8701 CERTIFIED COPY OF LIEN 187-64-2168 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 P.I.T. 2006 APR 02 2010 065692 1140.00 1382.41 TOTALS $1140.00 $1382.41 INTEREST COMPUTATION DATE MAR 17 2011 FILING FEE(S) " $19.00 The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) Pennsylvania certifies this to be a true and correct copy of a lien against the above-named 5 8 e 5 0 , taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer ADDITIONAL INTEREST and which, after demand for payment thereof, remains 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. SETTLEMENT TOTAL 51409.91 de? DEC 23 2010 SECRETARY OF.REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA V. JOHN W DAVIDSON & RACHELLE D DAVIDSON NOTICE OF TAX LIEN Filed thi day of CLERK (or Register) LIENS FOR TAXES 1401. as under amended. 1401 of the Section Taxes arise Fiscal Liens Code. 72 Corporation 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. LiAct, ens 7or P.S. Section Tax 2arise under Section 13 of the Fuel Use Tax 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. 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. seq. (For decedents with date of death prior to December 13, , lie PsSarise under the Inheritance 0 tseq.). Estate Tax Act of 1961, 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 9013)) arise under Section 9502 of hthe Vehie Code Code. (75 5 PaPa. . C.S. 952 Chapter 90 of the Vehicl LIEN FOR TAXES, PENALTIES AND INTEREST General information: Cor or tion Tax Liens provided under the Fiscal Code arise at al,lwith ndofurtherrno chisesmand property, nbothassessment) pernd are ins son ith a county tice. The filing of a Notice of a Lien 06l prothonotary is not a requisite, and the lien remains in full force and validity without filing or revival until paid. Inheritance Tax Lien are liens on real estate which continue unto t e tax is pa Personal Incom T x Em to er Withhold 2n I x RUse axrans f -r Tax a n e ax 1 ul a ax i om an r n c tor se a ax rr a ax ton us ax lens are lens upon Mo ) a` ue s n u t e rant se s 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 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 tax due assessedfadditionspand/ortpenaltieseand assessed(anduaccruedlus interest to the interest computation date on the face of the Notice. If payment or settlement of the account is made after the daccruedte;theterespaymenomtthemust include the lien computation al 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: ent date) C.I.,G.R.,C.A.,S.T.1 6% per annum (due date to payment date) to payment date) 6% per mannum onth Orr (due dat fraction 1% per P.U.R. (due date to payment date) 3/4 of 1% per month or fraction P.I..,E.M.T. 3/4 of 1% per month or fraction S.& U U. 6% per annum R.T.T. 6% per annum IN. & EST. 1% per month or fraction L.F.T.,F.*.T. 1% per month or fraction M.C.R.T. O.F.T. per annum . For all taxes that are originally due and payable on and after Jan. 1, 1982, the PA Department of Revenue will calculate s al rateythatewill dficiencies toicalendarnyear?nterest The applicable interest rates are as follows. I llow- 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, thei property h subject Office to of the lien prothonotary whether tangible in which intangible of the county situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE Gen+r_.al Rule: According to the Fiscal Code, the Notice of Lien NoticeoDY the a°mmonwealth?d Adoe nysNoticeeofiLienefiledgbyfthee any other lobligati n, judgement, claimr,dlienpordestatelis sat- isfied from a subsequent judicial sale or liability with which maiintainepriorityboofctax9ldiensxoverWany existing mortgagesoor not 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 issue ofeanyclienrimposedswdithegrespectyto any taxertififi(ac)atetheofliRelabielase 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. Exce tion: Interest on Corporation Taxes is computed after the ien s paid. CLASSES OF TAX C.S. (01) (02) Capital Stock Tax Foreign Franchise Tax F.F. C .L. (03) (04) Corporate Loans Tax Corporate Net Income Tax C.N.I. C I (05) Corporation Income Tax . G.R. (10) (20) Gross Receipts Tax Public Utility Realty Tax P.U.R. S.T. (30) (40) Shares Tax Corporate Loans Tax (Banks) B .L. N .E. (50) Net Earnings Tax Premiums Tax G ,P * (60) (70) Gross Marine Insurance Tax M 1 A C (80) Cooperative Associations . . P.I.T. PA I ncome Tax (PA-40) Tax (Employer Withholding) E.M.T. PA I ncome INTEREST: Interest is calculated on a daily basis at the o ing rates. ** Rate Delinquent Date interest Daily Interest erest Factor .000301 1/1188 thru 12/31/91 11% .000247 1/1/92 thru 12/31192 111/93 thru 12131194 .000192 .000247 1/1/95 thru 12131/98 .000192 1/1/99 thru 12131/99 1/1/00 thru 12131/00 9% .000219 .000247 1/1/01 thru 12/31/01 1/1/02 thru 12/31/02 ,000164 .000137 1/1/03 thru 12/31/03 .000110 1/1104 thru 12/31/04 1/1105 thru 12/31/05 5% .000137 000192 111/06 thru 12/31/06 .000219 1/1/07 thru 12131/07 1/1/08 thru 12/31/08 5% 000192 .000137 1/1/09 thru 12131/09 Taxes that become delinquent on terest i or before Dec. 31. 1981 rate until the delinquent n will remain a constant balance is paid in full. r after Jan. 1. 1982 are ---Taxes that become delinquent on o interest rate that changes each bl e subject to a varia calendar year. ---Interest is calculated as follows: 10 X NUMBER OF DAYS DELINQUENT X UNPA X INTEREST = BALANCE TA ACTOR. F * use this rate for M.C.R.T./IFT A effective Jan. 1. 1996. obtained by calling PA b e ** Interest rates prior to 1988 may Service & Information Center, Dept. of Revenue Taxpayer (717) 787-1064.