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HomeMy WebLinkAbout11-7936PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0946 + 4 r , , f} 3 _ `011 O CT V 1 f{l L \i { CUMBERLAND COUNT` PENNSYLVANIA pennsylvania 10 DEPARTMENT OF REVENUE REV-159 CM DOCEXEC 00-09) C1 to 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 be entered of record in your county CERTIFIED COPY OF LIEN 204-42-5793 JAMES R MOUL 1101 LINDHAM CT MECHANICSBURG PA 17050 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL I 2 3 4 5 B P.I.T. 2005 FEB 06 2009 L56192 570.00 913.38 P.I.T. 2007 FEB 06 2009 T73526 337.00 477.85 TOTALS 5907.00 51391.23 INTEREST COMPUTATION DATE DEC 06 2011 FILING FEE(S) $19.00 The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) Pennsylvania, certifies this to be a true and correct copy of a lien against the above-named $ 8 a 5 0 taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer ADDITIONAL INTEREST and which after demand for a ment thereof remains un aid Th m t f h d , p y , p . e a oun o suc unpai tax, interest, additions or penalties is a lien in favor of the Commonwealth of Pennsylvania ' upon the taxpayer s property, real, personal or both, as the case may be. SETTLEMENT TOTAL $1418.73 ??- SEP 07 2011 SECRETA;Y OF REVENUE DATE (OR AUTHOFIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE ova 14 tq,W PAA C Ie)jo:S9oq &U(k av COMMONWEALTH OF PENNSYLVANIA V. JAMES R MOUL 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. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. 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 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, nhe r it nc sec.). Estate Tax Act of 1982, , l72 iens Sarise under the Inheritance 1961, 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 arise under Section 0 the Vehicle Code Code, (75 5 Pa. C.S. 9502) 9013). Chapter 90 of the Vehicle LIEN FOR TAXES, PENALTIES AND INTEREST General information: Corporation?Tax Liens provided under the Fiscal Code arise at the time of settlementZassessment) 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 the forceoandavaliditytwithoutifilingaor revivalnuntilipaid. full Inheritance Tax Liens are liens on real estate which continue unti t e tax is pay . Personal Income Tax Em to r Withholdin Fax sRUset axrans fer ax a n U ax Li ui x i om an ran Motor arrier o x Mo or us chile ax an u? s and u s x lens are lens upon the ranc ises as we as rea 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 REV VAL OF NOTICE AND PRIORITY OF NOTICE General Rule: According to the Fiscal Code, the Notice of Lien is automatecafTy 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. Exce ion: 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 ien is paid. CLASSES OF TAX C.S. (01) (02) Capital Stock Tax Foreign Franchise Tax F.F. C.L. (03) Corporate Loans Tax x T C.N.I. (04) a Corporate Net Income Tax I C (05) Corporation Income . . G.R. (10) (20) Gross Receipts Tax Public Utility Realty Tax P.U.R. S.T. (30) (40) Shares Tax Corporate Loans Tax (Banks) B.L. E N (50) Net Earnings Tax . . G P. (60) Gross Premiums Tax Tax M.I. (70) (80) Marine Insurance Cooperative Associations C.A. P.I.T. PA Income Tax (PA-40) PA Income Tax (Employer Withholding) E.M.T. 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 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 face of the Notice. If payment or settlement of the account is made after the in- terest computation date, the payment must include the lien fil- 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 (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 artment of Revenue will calculate PA De th p e after Jan. 1, 1982, daily interest on all tax deficiencies using an annual interest endar year. rate applicable interest rates are asafollows? The apppp INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Delinquent Date Interest Rate Daily Interest Factor 00301 1/1/88 thru 12/31/91 119% .. 000247 1/1/92 thru 12/31192 1/1/93 thru 12/31/94 7% 000192 . 000247 1/1/95 thru 12/31198 . 000192 . 1/1/99 thru 12/31/99 % 1/1/00 thru 12/31/00 000219 . 000247 9 1/1/01 thru 12/31/01 % . 000164 . 1/1/02 thru 12/31/02 5 1/1/03 thru 12/31/03 .000137 000110 4% 1/1/04 thru 12/31/04 % . .000137 1/1/05 thru 12/31/05 8 1/1/06 thru 12/31/06 .000192 000219 1/1/07 thru 12/31/07 8% 1/1/08 thru 12/31/08 . .000192 000137 thru 12/31/09 4% 1/1/09 1/1/10 thru 12/31/10 1 3 1 . .000110 82 0001 -- a1 th k 2631/1 - delinquen on axes a 3ecome 1/1 1981 or before Dec. ntil the delinquent will remain a constant interest rate u balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 are ch subject to a variable interest rate that changes ea calendar year. ---Interest is calculated as follows: X NUMBER OF DAYS DELINQUENT X UNPAID T X INTEREST ° BALANCE OF ACTOR. F A AI INTEREST * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. obtained by calling PA b ** Interest rates prior to 1988 m f Revenue Taxpayer Service e ay & Information Center, Dept. o (717) 787-1064.