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
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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.