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HomeMy WebLinkAbout11-7007PA DEPARTMENT OF REVENUE - pennsytvaniama' BUREAU OF COMPLIANCE 1' LIEN SECTION J 4 DEPARTMENT OF REVENUE PO BOX 280948 r ? ? ±? -, phO1P, HARRISBURG PA 1712B-0948 T I\ 1 REV-159 CH DaCEXEC (10-091 ?'?i1?3ERL Yt?4 A?UA?? PE??S SEA' ? C_`j_-)oar Cim COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the Coneonwealth of Pennsylvania, there is herewith transaitted a certified copy of a lien to he entered of record in your county CERTIFIED COPY OF LIEN 168-36-6899 TERRI L DOUTRICH 701 BELMONT ST MECHANICSBURG PA 17055-4310 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 SEP 25 2009 N83904 266.00 315.52 TOTALS 5266.00 $315.52 INTEREST COMPUTATION DATE O C T 17 2011 FILING FEE(S) $19.00 The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) d b - 5 8 . 5 0 ove name Pennsylvania, certifies this to be a true and correct copy of a lien against the a additions or penalties thereon due from such taxpayer interest taxpayer for unpaid tax T , , ADDITIONAL INTERES 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 t t i t p n eres , ax, upon the taxpayer's property, real, personal or both, as the case may be. _/i SETTLEMENT TOTAL $343.02 amu e 19 .W 10& p1 JUL 21 2011 Ck,&?,Qjq &,S SECRETARY OF REVENUE DATE ,o LL_ O(t? l f_ I ?'1 1 L "/ 9 cl (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE G7 COMMONWEALTH OF PENNSYLVANIA V. TERRI L DOUTRICH NOTICE OF TAX LIEN Filed thi 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. 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. theLTaienxsRefoforrmRealty of 1971e, 72xP.SisSectiion 8112-Cn as lamended 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 r nherince and arise under I- heritancefandlEstateaTax ofx1982,EActtofTDecember 13, 1982e PnL. 1086, No. 225 Section 1 et, seq., 72 Pa. C.S.A. Section 1701 et. 1 seq. 982,(liensearisetunderwith thedate InheritancepandrEstateDecember Taxx Act 3of 1961, 72 P.S. Section 2485 101 et. seq.). Liens r OccupancyfTax SandePublic aTransportation aAssistance nFFundtTaxes 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 T x Liens provided under the fiscal Coderatherirsenoat sett the time o ement assessment) and are liens upon the fran chises Tahnd property, both real and personal, with no fu tice. The d of a Notice of a Lien with a unty prothonotary is not a requisite, and the lien remcoains in full force and validity without filing or revival until paid. Inh ritance Tax liens are liens on real estate which continue unti t e tax is pai . Personal Inc me Tax Em to r Withholdin Tax Realt Trans- fer ax s n s ax u Mo or arr er ax M or u ax ue U e ax c ise x x an 1 id a an ue 5 xliens are an ensrupon t e ranc ises 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 w lien is situted hether tangible ordintangibleeinatheoofficeoofltheoprothonotary 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 s automatics y revived and does not require refiling of the Notice commonwebylththeshacommllonwealth. toNotice , Lien filed by fulll, the 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. 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 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, Ex(b) tion: liability Interest becoms y Taxes unenforceable. yen is paid. computed after the CLASSES OF TAX C.S. F.F. C L (01) (02) Capital Stock Tax Foreign Franchise Tax . . C.N.I. C I (03) (04) Corporate Loans Tax 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) (70) Gross Premiums Tax Marine Insurance Ta C .A. P-1 T 80) PA In x Cooperative Associations come 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 LNf & EST. Liquid Fuels a Tax E(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 Notice. face of the . If payment or settlement of the account is madethe terest computation date, the payment must incl udeaftei lrenthefilin- 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 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 afterrJani 1ax1982hatherPAoDepartmentdof Revenuyab will le on aculate daily interest on ill 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 111192 thru 12/31/92 19% 9% .000301 1/1/93 thru 12/31/94 .000247 1/1/95 thru 12/31/98 .000192 1/1/99 thru 12/31/99 8% .000241 1/1/00 thru 12/31/00 .000192 1/1/01 thru 12/31/01 5% .000219 111102 thru 12131102 .000247 1/1/03 thru 12/31/03 .000164 111104 thru 12/31/04 .000137 1/1/05 thru 12/31/05 5% .000110 1/1/06 thru 12131106 .000137 111107 thru 12/31/07 .000192 1/1/08 thru 12/31/08 7% .000219 1/1/09 thru 12/31/09 .000192 1/1/10 thru 12/31/10 .000137 1/1411 th£k 2631/11 O tzz 000pp10 willsremain acconstantninterest rate euntil Othe* delinquent balance is paid in full. ---Taxes that become delinquent on or after Jan. 11982 are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. Use this rate f O F * Interest rates prior to 1988inayebeeobtaiined Jan. 1calling PA Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064.