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HomeMy WebLinkAbout11-7810PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION y I ?r i Pennsylvania 0 C , l I DEPARTMENT OF REVENUE PO BOX 280948 tt?? HON y t k t 'd lJ 1 a `t I i HARRISBURG PA 17128-0948 y J f ) ti , 1 ..:1 1 REV-159 CM DOCEXEC (10-09) 1 OCT 14 AM 8, 1 3 IMDERLAND COUNI € - PENNSYLVANIA , k Na COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the Coayonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to he entered of record in your county CERTIFIED COPY OF LIEN 162-68-8383 CARL C MARTIN 108 W FACTORY ST MECHANICSBURG PA 17055-6209 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. 2006 FEB 04 2011 P64770 4842.00 7437.74 P.I.T. 2007 FEB 04 2011 P75213 18701.00 27310.05 P.I.T. 2008 FEB 04 2011 N82164 36309.00 50383.44 TOTALS $59852.00 585131.23 INTEREST COMPUTATION DATE N O V 02 2011 FILING FEE(S) $19.00 The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) l in t th -n m f b d P l i tifi thi t b t d t 5 $ . 5 0 rue an correc copy o a ien aga s e a ove a e ennsy van a, cer es s o e a additions or penalties thereon due from such taxpayer taxpayer for unpaid tax interest , , ADDITIONAL INTEREST and which, after demand for payment thereof, remains unpaid. The amount of such unpaid additions or penalties is a lien in favor of the Commonwealth of Pennsylvania interest tax , , upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL $85158.73 A 1,0,040?00- AUG 08 2011 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE ??s9y? COMMONWEALTH OF PENNSYLVANIA V. CARL C MARTIN NOTICE OF TAX LIEN -en this day of at M. CLERK (or Register) LIENS FOR TAXES Liens 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 se 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 Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. Liens for Liquid Fuels Tax arise under Section 13 of the quid Fuels Tax Act, 72 P.S. Section 2611 M, as amended. _iens for cue! 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 the 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: Cormeo sett e oration T x Liens provided under the Fiscal Code arise at the t ment (assessment) and are liens upon the fran- chises and property, both real and personal, with no further no- ti1ee_ 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 unti t e tax is poi . Personal Income Tax. Em to r Withholdin Tax R it Trans- fer Tax, U x Li ax Fue Uax' Motor ?arriers oa ax r ysa Tax, Oil Company Fran- Chis Tax. Fuels n Fuels x ens areliens upon the franchises 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 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. Exception; Interest on Corporation Taxes is computed after the lien 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 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 tf 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 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.J.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 deficiencie s using an annual inte rate that will vary f rom calendar yea r to calendar year. The applicable intere st rates areas follows. 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% .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 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 11e th 12/31/11 -- axs?at become 3x delinquent on or 003p 821981 before Dec. Q, will remain a cons tant interest ra te until the delinquen balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 ar 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 DELINOUEN 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. COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 11/2/2011 COMMONWEALTH OF PENNSYLVANIA AUTHORITY TO REMOVE LIEN DEPARTMENT OF REVENUE FILED IN ERROR V. REV-1321 CM (05-11) DOCEXEC(M) COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, CARL C MARTIN PENNSYLVANIA 16911 RIVER WILLOW DR SPRING TX 77379 Docket Number 11CT7810 Date Filed OCT 14 2011 Class of Tax ANNUAL Account Number 162-68-8383 Assessment Number TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges the above-captioned lien/judgment note was filled in error and should be removed from the court records. You, the Prothonotary of said Court, are hereby authorized and empowered, in the name and stead of the plaintiff, to remove said lien from the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so. For doing so, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the seal of the Department of Revenue, Commonwealth of Pennsylvania, this 2nd day of November, 2011. Ago ? Daniel Meuser Secretary of Revenue Ma Hubler Director, Bureau of Compliance C-) C__ W r- C"t r-? ?^J C_ wGr N G31 3 rte) f 41-- ?-st 77 410.0o PA Pu=F C* 510'71 e*a7Ot81 0 y o m ? O Z p m O -n 7? n A y r = z o c? 0 Z 0 n v m © O ?m z m c C m v m z Z T, tRo" 0 C Z 3 m = m m r C) Z O Q G O ? C n z r m 0 z z rn v cDn Z v