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HomeMy WebLinkAbout11-1052PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 2011.T?H 31 M E2' 3 pennsyLvania 10 DEPARTMENT OF REVENUE REV-159 CM DOCEXEC (10-09) Il- fUS? /Wd COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: HAROLD CASSELL 7 HILLTOP LN NEWVILLE PA 17241-9592 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the laws of the Co..onwealth of Pennsylvania, there is herewith trans.itted , certified copy of a lion 193-54-4300 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. 2008 APR 02 2010 L88406 1111.00 1520.67 TOTALS 51111.00 41520.67 INTEREST COMPUTATION DATE MAR 17 2011 _ FILING FEE(S) 519.00 SATISFACTION FEE(S) The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of 5 8 e 5 0 certifies this to be a true and correct copy of a lien against the above-named Pennsylvania , taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer ADDITIONAL INTEREST r demand for payment thereof remains unpaid. The amount of such unpaid ft hi h d , a e an w c mmonwealth of Pennsylvania f th C i f l o avor o e n ien tax, interest, additions or penalties is a upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL /h _01 - $1548.17 A , V,00? DEC 23 2010 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA V. HAROLD CASSELL 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. Personal and Reform Employer Code Withholding of 1971, 72 TPxss 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 heritanceand Estate Tax of1982,EActtof T December 13, 1982e PnL. 1 086, No. 225 Section 1 et, seq., 72 Pa. C.S.A. Section 1101 et. seq. 1982,(liensearisetunderhthetInheritanceand prior Estate December Tax e 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. 9615). 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: or 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- ti_ ce• 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 untl the tax Is paid. Personal Income Tax Em to er Wi hhoidin Tax Realt Trans- fer ax a a U e x LI I ax Fue s Use ax Motor arrlers a ax otor us ax I om n Fran- c Ise ax an Li ul e s n u s ax lens are lens upon t e ranc 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, mer of thectaxpayerfeThealienshas priorityrfromrtheodate of entryeof 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- thieonotis arysitu ofatethdane coduntyb) (in which the property subject to the i n n the case of personal property, lwhether 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 automatlca y revived and does not require refiling of the commonwealth eshall ohave lpriority y tNotice o, ando be Lien fin efull, the 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. Exceotion• 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 feanyclienrimposedswithe9espectytosany taxeifl(a)atheoliabi]1ty os satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof, (b) the liability Interest on becomes Corporation yTaxes unenforceable. computed after the Ien is paid. CLASSES OF TAX C.S. F F (O1) Capital Stock Tax . . C.L. (02) (03) Foreign Franchise Tax Corporate Loans Tax C.N.I. C I (04) Corporate Net Income Tax . . G.R. (05) (10) Corporation Income Tax Gross Receipts Tax P.U.R. S.T. (20) (30) Public Utility Realty Tax Shares Tax B.L. N.E. (40) (50) Corporate Loans Tax (Banks) Net Earnings Tax G.P. M I (60) Gross Premiums Tax . . C.A. (70) (80) Marine Insurance Tax Cooperative Associations P.I.T. E.M.T. PA Income Tax (PA-40) PA Income Tax (Employer Withholding) S. 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 F.U.T. Fuelsd Use Fuels T (Diesel (Gasoline) eSpecial 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. oPaymentf the 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) CA G.R C.A. S T. 6% 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 P.I.T.,E.M.T. (due date to payment date) S.& U. 3/4 of 1% per month or fraction R.T.T. 3/4 of 1% per month or fraction IN. & EST. 6% per annum L.. & EST. 6% per annum 1% per month or fraction M.C.R.T. * 1% per month or fraction O.F.T. 18% per annum For all taxs after Jan. 1, originally due Revenueawill ocalculate 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 12/31/91 11% .000301 111193 thru 12/31/94 9% •000247 1/1/95 thru 12/31/98 .000192 000247 111199 thru 12131199 g% 000192 1/1/00 thru 12/31/00 • 1/1/01 thru 12131101 .000219 1/1/02 thru 12/31/02 6% .000247 1/1/03 thru 12131103 .000164 1/1/04 thru 12/31/04 .000137 1/1/05 thru 12/31105 .000110 1/1/06 thru 12/31/06 7% .000137 1/1/07 thru 12131107 .000192 1/1/08 thru 12/31/08 8% 000219 1/1/09 thru 12/31/09 5% .000192 .000137 willsrethat mainbacconstantninterest befor 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.