Loading...
HomeMy WebLinkAbout11-1054PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 2B0948 HARRISBURG PA 17128-0948 FILED-OFFICE THE FR0THOkJO ; '; .. 2011 JAN 31 PM 12' 3'a CUMBERLAND COUNTY pennsylvania DEPARTMENT OF REVENUE REV-159 CM DOCEXEC (10-09) //_ MW 6 10) t7???U??s COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA /I/LiW NAME AND ADDRESS: JOHN G NASH 16 HILL RD CARLISLE PA 17015-9458 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the l.ws of the C-nwealth of Pennsylvania, there is herewith transaitted a certified copy of . lien 207-50-4606 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. 2007 MAY 072010 076081 2007.00 2499.46 TOTALS $2007.00 $2499.46 INTEREST COMPUTATION DATE F E B 10 2011 _ FILING FEE(S) $19.00 SATISFACTION FEE(S) The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of $ 8 e 5 0 Pennsylvania, certifies this to be a true and correct copy of a lien against the above-named er thereon due from such taxpa lti i i y es ons or pena t taxpayer for unpaid tax, interest, add ADDITIONAL INTEREST and which, after demand for payment thereof, remains unpaid. The amount of such unpaid Commonwealth of Pennsylvania f th i f li avor o e n en tax, interest, additions or penalties is a upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL 2 6. 9 6 $25 NOV 1a 2010 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA V. JOHN 6 NASH 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 under Section a 345 Income of m the a Tax n Reform Employer Code w of h 1971, 72TPxSs 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 hInheritance ofx19and 82. Tax arise 13e1982, P?L. 1 086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. seq. 1982(For prior and 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. 98I5). 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: theCtimerotisettaementnsassrovided essment)nand are liensluponetheifran- 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 unti t'T?T pal Personal Income Tax Em to r Withholdin Tax Re it Trans- fer ax a s an se x i uid u ax u s Use ax Motor arri rs oa ax Motor us Road ax Oi om an ran- t ise Tax an Ls u?d u s an ue s t ax ens are lens upon t e ran ises as well as rea and 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 the taxpayer. Thealienshas priority ordinary rthe course of entry e , 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 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. Exception: The commonwealth does not priority of tax liens 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, (b) the liability Interest on becomes Corporation legally Taxes unenforceable. is computed after the yen is 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 .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) 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 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 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 12/31/91 11% .000301 1/1/93 thru 12 31/94 9X .000247 1/1/95 thru 12/31/98 .000192 1/1/99 thru 12131199 7% .000247 1/1/00 thru 12/31/00 .000192 1/1/01 thru 12131101 g% .000219 111102 thru 12/31/02 6% .000241 1/1/03 thru 12131103 .000164 1/1/04 thru 12/31/04 q% .000137 1/1/05 thru 12/31/05 .000110 1/1/06 thru 12/31/06 7% .000137 1/1/07 thru 12131101 .000192 1/1/08 thru 12/31/08 5% .000219 1/1/09 thru 12/31/09 .000192 .000137 wallsremainbacconstantninterest eateeuntilDthe 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 INTERESTe=BALANCEOFTAX 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.