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HomeMy WebLinkAbout11-7782PA DEPARTMENT REVENUE pennsylvania BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 _ 1 d li P; DEPARTMENT OF REVENUE HARRISBURG PA 17128-0948 ry REV-159 CM DOCE%EC (10-09) b1k A11 OCT 14 V G* i " CUMBERLAND COUNT PENNSYLVANIA Civil COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: JACQUELINE MCLOYD 60 VILLAGE CT MECHANICSBURG PA 17050-9167 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien 185-52-4292 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 4 5 6 P.I.T. 2007 OCT 31 2008 R77788 211.00 256.74 P.I.T. 2008 OCT 30 2009 R82842 67.00 77.21 P.I.T. 2009 OCT 22 2010 P96053 304.00 336.02 TOTALS 5582.00 5669.97 INTEREST COMPUTATION DATE N O V 22 2011 FILING FEE(S) 519.00 he undersigned, the Secretary 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 axpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer nd 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 th C lth f e ommonwea o Pennsylvania pon the taxpayer's ro ert r l l p p y, ea , persona or both, as the case may be. SETTLEMENT TOTAL $697.47 AUG 24 2011 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE pm+ cl 91 W H P' ??H s9s?aat? COMMONWEALTH OF PENNSYLVANIA V. JACQUELINE MCLOYD NOTICE OF TAX LIEN day of at m. CLERK (or Register) LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the `?,ea? Code, 72 P.S. Section 1401, as amended. Liens for Personal Income Tax and Employer Withholding Taxes e 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 ,e lax Reform Code of 1971, 72 P.S. Section 8112-C, as amended d ens for Liquid Fuels Tax arise under Section 13 of the Fuels Tax Act, 72 P.S. Section 2611-M, as amended. dens for Fuel Use Tax arise under Section 13 of the Fuel Use ax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of t'ie 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 o sett ement (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 untt the tax is pat . Personal Income Tax Em to er Withholdin Tax Realty Trans- fer Tax Sale, an Us ax Lt uid ue ax Fuels Use Tax Motor arrters Road ax Motor us Road Tax i Company ran- '7iise Tax an Liquid Fuels and Fuels Tax tens are liens s upon the franchises as well as real 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 Rule: According to the Fiscal Code, the Notice of Lien is automatical 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. 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. Exception: Interest on Corporation Taxes is computed after the Tien 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 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 ar 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 tl Notice of Lien comprises the balance of tax due (column 5) assessed additions and/or penalties and assessed and accrue interest to the interest computation date on the face of tl Notice. If payment or settlement of the account is made after tl terest computation date, the payment must include the lien ing costs and accrued interest from the interest computatic 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 c C.I.,G.R.,C.A.,S.T. 6% per annum (due date to payment c B.L.,N.E.,G.P.,M.I. 6% per annum (due date to payment c 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 anc after Jan. 1, 1982, the PA Department of Revenue will calcc daily interest on all tax deficiencies using an annual into rate that will vary from calendar year to calendar year. The applicable interest r ates are as f ollows. INTEREST: Interest is calculated on a daily basis at the fc ing rates. ** Delinquent Date Interest Rate Daily Interest Fact 1/1/88 thru 12/31/91 11% .000301 1/1/92 thru 12/31/92 9% .000247 1/1/93 thru 12/31/94 7% .000192 1/1/95 thru 12/31/98 9% .000247 1/1/99 thru 12/31/99 7% .000192 1/l/00 thru 12/31/00 8% .000219 1/1/O1 thru 12/31/01 9% .000247 111102 thru 12/31/02 6% .000164 1/1/03 thru 12/31/03 5% .000137 1/1/04 thru 12/31/04 4% .000110 1/1/05 thru 12/31/05 5% .000137 1/1/06 thru 12/31/06 7% .000192 1/1/07 thru 12/31/07 8% .000219 1/1/08 thru 12/31/08 7% .000192 1/1/09 thru 12/31/09 5% .000137 1/1/10 thru 12/31/10 4% .000110 1/1 11 thr 112 31/11 3X -- axesKat become delin t 00p 82 f b D c Q will remain a constant quen on or interest rat e ore e . 3 1981 e until the delinquen balance is paid in full . ---Taxes that become delinquent on or after Jan. 1, 1982 ar subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUM BER OF DAYS DELINQUEN 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 Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064.