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HomeMy WebLinkAbout11-7807PA DEPARTMENT OF REVENUE pennsylvania BUREAU OF COMPLIANCE LIEN SECTION DEPARTMENT OF REVENUE PO BOX 280948 - " I' - 2 HARRISBURG PA 17128-0948 , I-•I r r Hft REV-159 CM DOCEXEC (10-09) r ?,?1 ! 0i????,Iti ( W 511€3CT 14 AM B: ! INIMBERLANO COUNT" PENNSYLVANIA ? 11-18 0? ?cv? I COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to he entered of record in your county CERTIFIED COPY OF LIEN 173-64-9454 MATTHEW N GUIDO 61 MOUNTAIN LN NEWBURG PA 17240-9311 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER I 2 3 4 5 6 P.I.T. 2009 NOV 15 2010 R94910 793.00 894.42 TOTALS 5793.00 $894.42 INTEREST COMPUTATION DATE N O V 03 2011 FILING FEE(S) $19.00 SATISFACTION FEE(S) The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of i h b - d $ 8 . 5 0 name nst t ove e a Pennsylvania, certifies this to be a true and correct copy of a lien aga taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer ADDITIONAL INTEREST after demand for payment thereof, remains unpaid. The amount of such unpaid and which , enalties is alien in favor of the Commonwealth of Pennsylvania dditions or i t t t p eres ax, n , a upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL l// $921.92 AUG 11 2011 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE Q # 11Sqya? 9.-di soly-7 COMMONWEALTH OF PENNSYLVANIA V. MATTHEW N GUIDO NOTICE OF TAX LIEN ,lad tn;; day of at m. CLERK Cor Register) LIENS FOR TAXES _iens for Corporation Taxes arise under Section 1401 of the Scal 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. :lens for Realty Transfer Tax arise under Section 1112-C of re Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. iens for Liquid Fuels Tax arise under Section 13 of the Guid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. _iens for Fuel Use Tax arise under Section 13 of the Fuel Use dx Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of she Vehicle Code, (75 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- neritance 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 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 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 r Withholdin Tax Realt Trans fer lax Sa es an Use Tax i ui Fuel Tax Fuels Use Tax Motor arriers oa ax Motdr us oa Tax Oi Company Fran cchiise ax an Liquid Fuels and ue Is Tax iens are 'liens upon the ranchises as we 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 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. 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 an 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 th 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 th Notice. If payment or settlement of the account is made after th terest computation date, the payment must include the lien ing costs and accrued interest from the interest computatio 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 d C.I.,G.R.,C.A.,S.T. 6% per annum (due date to payment d B.L.,N.E.,G.P.,M.I. 6% per annum (due date to payment d 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 after Jan. 1, 1982, t he PA Department of Revenue will calcu daily interest on all tax deficiencies using an annual inte rate that will vary f rom calendar year to calendar year. The applicable intere st rates are as follows. INTEREST: Interest is calculated on a daily basis at the fo ing rates. ** Delinquen t Date Interest Rate Daily Interest Facti 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 1/1/00 thru 12/31/00 8% .000219 1/1/01 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 1 2/31/04 4% .000110 1/1/05 thru 1 2/31/05 5% .000137 1/1/06 thru 1 2/31/06 7% .000192 1/1/07 thru 1 2/31/07 8% .000219 1/1/08 thru 1 2/31/08 7% .000192 1/1/09 thru 1 2/31/09 5% .000137 1/1/10 thru 1 2/31/10 4% .000110 1/1 11 th ll --- axes?i t 2 31/11 b 3X d li t 00p 82 b f c Q a ecome will remain a cons nquen e on or tant interest rat e ore De . 3 , 1981 e until the delinquent balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 arE subject to a varia ble interest rate that changes each calendar year. ---Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUM BER OF DAYS DELINQUENi DAILY INTE REST 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.