HomeMy WebLinkAbout11-1057PA DEPARTMENT OF REVENUE
BUREAU OF COMPLIANCE
LIEN SECTION
PO BOX 280948
HARRISBURG PA 17128-0948
FILED-OFFICE
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PENNSYLVANIA
pennsyLvania
DEPARTMENT OF REVENUE
REV-159 CM DOCEXEC (10-09)
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
NAME AND ADDRESS:
LOREN E DIRDA
434 MARKET ST
LEMOYNE PA 17043-1633
TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN
Pursuant to the laws of the Cowwonwealth of Pennsylvania.
there is herewith tr.ns.itted . certified copy of a lien 170-64-3016
to be entered of record in your county
CLASS OF TAX PERIOD DATE OF ASSESSMENT
DETERMINATION OR IDENTIFYING
TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL
1 2 3 A 5 6
P.I.T. 2008 APR 02 2010 L88060 436.00 508.86
TOTALS
$436.00 5508.86
INTEREST COMPUTATION DATE JAN 19 2011
FILING FEE(S)
_ 519.00
-he undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S)
'ennsylvania, certifies this to be a true and correct copy of a lien against the above-named
$8.50
taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer
ind which, after demand for payment thereof, remains unpaid. The amount of such unpaid ADDITIONAL INTEREST
;ax, interest, additions or penalties is a lien in favor of the Commonwealth of Penns
lvani
y
a
ipon the taxpayer's property
real
ersonal
r b
th
h
,
, p
o
o
, as t
e case may be.
SETTLEMENT TOTAL
$536.36
OCT 25 2010
SECRETARY OF REVENUE DATE
(OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
V.
LOREN E DIRDA
NOTICE OF TAX LIEN
day of
Filed this
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 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.
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.
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,
1982, liens arise under the Inheritance and Estate Tax Act of
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 oration Tax Liens provided under the Fiscal Code arise at
the time of settlement 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
pro onotary 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
unto t e tax is paI .
Personal Income Tax E'2 ) to er Withholdin Tax Re It Trans
fer ax a es and Use Tax Li ui ue Tax ue s Us Tax
Motor arriers oa ax Motor u oa ax i om any ran
chi a Tax an Li d uel an ue s ax liens are lens upon
the ranchises as we 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,
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
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 Rul : According to the Fiscal Code, the Notice of Lien
is automatics y revived and does not require refiling of the
Notice by the commonwealth. Any Notice of Lien filed by the
commonwealth shall have priority to, and be paid in full, before
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. EXCeDtiOn: The commonwealth does not
maintain priority of tax liens over any existing mortgages or
tax lien
of Dec. recorded 12, 1994, P.L. 1015, that the
liens See r properl
No. 138.
is filed.
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,
or (b) the liability becomes legally unenforceable.
Exce tion: Interest on Corporation Taxes is computed after the
Ti-en is paid.
CLASSES OF TAX
5.
C (01) Capital Stock Tax
.
F.
F (02) Foreign Franchise Tax
.
L
C (03) Corporate Loans Tax
.
.
I
N
C (04) Corporate Net Income Tax
.
.
.
C.I. (05) Corporation Income Tax
R
G (10) Gross Receipts Tax
.
.
P.U.R. (20) Public Utility Realty Tax
S.T.
B.L. (30)
(40) Shares Tax
Corporate Loans Tax (Banks)
E.
N (50) Net Earnings Tax
.
G
P. (60) Gross Premiums Tax
.
I.
M (70) Marine Insurance Tax
.
A.
C (80) Cooperative Associations
.
P.I.T,
E.M.T. PA I
PA I ncome Tax (PA-40)
ncome 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 "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)
C.I.,G.R.,C.A.,S.T. 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
(due date to payment date)
P.I.T.,E.M.T. 3/4 of 1% per month or 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.*.T. 1% per month or fraction
O.F.T.T 18% per annum
For all taxes that are originally due and payable on and
the PA Department of Revenue will calculate
1982
1
,
,
after Jan.
daily interest on all tax deficiencies using an annual interest
to year.
The rate apthat plicable interest rates calendar are ye ar
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%
1/1/92 thru 12/31/92 9%
.
000247
000192
1/1/93 thru 12/31/94 7%
1/1/95 thru 12/31/98 9% .
000247
. 000192
1/1/99 thru 12/31/99 7%
111100 thru 12/31/00 8% . 000219
.
000247
1/1/01 thru 12/31/01 9%
6% .
000164
111102 thru 12/31/02
1/1/03 thru 12/31/03 5% .000137
000110
1/1/04 thru 12/31104 4%
1/1/05 thru 12/31/05 5% .
,
000137
000192
1/1/06 thru 12/31/06
1/1/07 thru 12/31/07 8% .
000219
.
000192
1/1/08 thru 12/31/08
1/1/09 thru 12131/49 5% .
000137
.
---Taxes that become delinquent on
constant interest
i or before Dec. 31, 1961
rate until the delinquent
n a
will rema
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 is calculated as follows:
X NUMBER OF DAYS DELINQUENT X
UNPAID
F TAX
INTEREST = BALANCE O
ACTOR.
F
AI INTEREST
* Use this rate for M.C.R.T./IFT A effective Jan. 1, 1996.
obtained by calling PA
b
** Interest rates prior to 1988 m
Dept. of Revenue Taxpayer Service e
ay
& Information Center,
(717) 787-1064.
BUREAU OF COMPLIANCE COMMONWEALTH OF PENNSYLVANIA
PO Box 280948 DEPARTMENT OF REVENUE
NARRISSORG PA 17128-0948
AUTHORITY TO SATISFY
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA.
LOREN E DIRDA
434 MARKET ST
LEMOYNE PA 17043-1633
TO THE PROTHONOTARY OF SAID COURT:
Docket No.
Date Filed
Class of Tax
Account No.
REV-300 CM DOCE%EC (OS-Ul
11-1057CT
JAN 31 2011
ANNUAL
170-64-3016
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 25th day of May, 2011.
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Daniel Meuser
Secretary of Revenue
MARY HUBLER
Director, Bureau of Compliance
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