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HomeMy WebLinkAbout11-7781PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 r c' C1 HoNOTAk u I i 4 All $: 'i-JIM ERLANU COUI1.1a,,, PENNSYLVANIA pennsyLvania 10 DEPARTMENT OF REVENUE REV-159 LM DOLEXEL (10-09) ???-1?gl CiUCf COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA TO THE PROTHONOTARY OF SAID COURT: Pursuant to the lays of the toauo nrea lth of Pennsylvania, there is herewith transmitted a certified copy of a lien to he entered of record in Your county NAME AND ADDRESS: CERTIFIED COPY OF LIEN 197-54-3066 DIXY GARBER LOT 35 82 LINDA DR MECHANICSBURG PA 17050-1548 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER I 2 g 4 5 6 P.I.T. 2002 FEB 08 2011 L24976 464.00 809.40 P.I.T. 2003 FEB 08 2011 M33908 471.00 796.66 P.I.T. 2004 FEB 08 2011 N42467 270.00 437.68 P.I.T. 2007 FEB 08 2011 P75348 858.00 1252.88 P.I.T. 2008 FEB 08 2011 N82374 1566.00 2172.87 TOTALS 53629.00 $5469.49 INTEREST COMPUTATION DATE N O V 01 2011 FILING FEE(S) $19.00 SATISFACTION FEE(S) The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of $8.50 Pennsylvania, certifies this to be a true and correct copy of a lien against the above-named er n due from such taxpa r lti th i i y e eo ons or pena es t taxpayer for unpaid tax, interest, add ADDITIONAL INTEREST and which, after demand for payment thereof, remains unpaid. The amount of such unpaid f the Commonwealth of Pennsylvania f li i i n avor o en s a tax, interest, additions or penalties upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL ®/ 05496.99 4f , V*0?- AUG 08 2011 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE oil* a l q -CO Fd Cut 59(n.)? absc?aa COMMONWEALTH OF PENNSYLVANIA V. DIXY GARBER NOTICE OF TAX LIEN 1i-6 this day of at m. CLERK Cor Register) LIENS FOR TAXES _iens for Corporation Taxes arise under Section 1401 of the :cal Code. 72 P.S. Section 1401, as amended. r r r,?r Personal Income Tax and Employer Withholding Taxes under Section 345 of the Tax Reform Code of 1971, 72 P.S. on 7345, as amended. iens for Realty Transfer Tax arise under Section 1112-C of Tax Reform Cede of 1971, 72 P.S. Section 8112-C, as amended. ens for Liquid Fuels Tax arise under Section 13 of the .,?:i..l Fuels Tax Act, 72 P.S. Section 2611-M, as amended. iens for Fuel, Use Tax arise under Section 13 of the Fuel Use Act, 72 F.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of t.ite Vehicle rude, (75 Pa. C.S. 9615). _iens 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, '_982, 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. G.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST General information: Corporation Tax Liens provided under the Fiscal Code arise at the time of set t (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 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 until the tax is paid. Personal Income Tax Em to er Withhold ain Tax Realty Trans- fer Tax Sa es and use Tax Li uid Fue x ue s use Tax Motor arriers oa Tax Motor us Roa ax i om an ran chtse Tax and Lt ui Fue s and Fuels Tax iens are liens upon the rant ises as well as real 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, 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 Rule: According to the Fiscal Code, the Notice of Lien is automatically 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. Exception: 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 or (b) the liability becomes legally unenforceable. Exce tion: Interest on Corporation Taxes is computed after the ten 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 I.T. P PA I ncome Tax (PA-40) . E.M.T. PA Income 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 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 thi Notice of Lien comprises the balance of tax due (column 5) p 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 terest computation date, the payment must include the lien f 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 de C.I.,G.R.,C.A.,S.T. 6% per annum (due date to payment dc B.L.,N.E.,G.P.,M.I. 6% per annum (due date to payment dt 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.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 1982, th after Jan. 1 e PA Department of Revenue will calcu , daily interest on all tax deficiencies using an annual inte rate that will vary fr om calendar year to calendar year. The applicable interest rates are as f ollows. INTEREST: Interest is calculated on a daily basis at the fo ing rates. ** Delinquent Date Interest Rate Daily Interest Fact 1/1/88 thru 12/31/91 11% 9% .000301 000247 1/1/92 thru 12/31/92 1/1/93 thru 12/31/94 7% . .000192 1/1/95 thru 12/31198 9% 7% .000247 000192 1/1/99 thru 12/31/99 1/1/00 thru 12/31/00 8% . .000219 1/1/01 thru 12/31/01 9% 6% .000247 000164 111102 thru 12/31/02 1/1/03 thru 12/31/03 5% .000137 1/1/04 thru 12/31/04 4% 5% .000110 000137 1/1/05 thru 12/31/05 1/1/06 thru 12/31/06 7% . .000192 1/1/07 thru 12/31/07 8% 7% .000219 000192 1/1/08 thru 12/31/08 1/1/09 thru 12/31/09 5% . .000137 1/l/10 thru 12/31/10 1/1411t% 2631/11 4% 3% t .000110 OOP121981 before Dec axes t a ecome on or delinquen . will remain a cons tant interest ra te until the delinque balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 a subject to a varia ble interest rat e that changes each calendar year. ---Interest is calcul ated as follows: INTEREST = BALANCE OF TAX UNPAID X NU MBER OF DAYS DELINQUE DAILY INTEREST FACTOR. * Use this rate for M.C.R.T./IFTA e ffective Jan. 1, 1996 ** Interest rates prior to 1988 may be obtained by callin Dept. of Revenue Taxpayer Service & I nformation Center, (717) 787-1064.