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HomeMy WebLinkAbout12-4719PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 f?;Nrs .,, THE F1 ""y 1012 JUL 27 PM 3= 04 TY W"NVACIAM DEPARTMENT afft REVENUE 9 CM OOCEXEC (19.99) AA te? _,j -111 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: WILLIAM L DERRICK GALE M DERRICK 387 N 19TH ST CAMP HILL PA 17011-3934 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the leas of the Casnonoealth of Pennsylvania, there is harauith trans.itted • certified copy of • lien 161-34-2151 to be entered of record in year county CLASS OF TAX PERIOD DATE ?F A$SE8SMENT IDENTIFYING DETEEMTNEMENT OR TAX T( TAX (OR DUE DATE) NUMBER 1 2 3 4 P.I.T. 2007 OCT 07 2011 R74750 TOTALS INTEREST COMPUTATION DATE S E P 20 2012 The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above-named taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid 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. i? SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE 5 703.00 FILING FEE(S) SATISFACTION FEE(S) ADDITIONAL INTEREST SETTLEMENT TOTAL JUN 28 2012 6 45.20 viWrXa. rUL 04 aIL 46 . SO Ck 4, I(J6 46 263 P 9)Rsar COMMONWEALTH OF PENNSYLVANIA V. WILLIAM L DERRICK & GALE M DERRICK NOTICE OF TAX LIEN Filed this day of CLERK (or Register) LIENS FOR TAXES Liens for Corporation Tdxes 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, 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: Corn $lQn.Taai.tiaps;provided under the Fiscal Code arise at. the tYeic or N;M1;kenL 4assess0nt) and are liens upon the fran- chises and pro*ty, bode real and PePer?ssonal, 1 .fur her no- t' The filing of a Notice of a tiers with a cdsn p'ronotary is not a repu1site. and the lien remains in full force and validity wtthdOt filing or revival until paid. Tix Liens are liens on real estate which continue until the ft(Is payers, but only after they have h4i+ *Aered and docketed of record by the p,=5oto, of the county where such property is situated. These limos s;ll not attkth to stock of goods, wares, or merchandise 10 arty.sold in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. F FILING "'TICE FOR Place of filing: The Notice of Lien shall be filed: (a) In the case of real fw in the office of the pro- thonotary of to eowity t'n the property subject to the lien is situated arr6 (b) in the case Of personal property, whether tangible or inta(tgitle in the office of the prothonotary of the county in wtifth t--e property sa{r,ject to lien is situated. TIC UVIVAI. OF NOTftE ANIO PRIORITY Of NOTICE G r? 1 Ault - "rdiag to the Fiscal Code, the Notice of Lien is a LicaT'fy 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 obllotion, judge??it.. claiwl; lien or estate is sat- isfied frmw a sosequent`: wd4cial 1#e or liability with which the proper may be charod. FAM The commorm Ith does not maintain or ority of tax liens over existing mortaaaes or liens Which are properly recorded at the time that the tax lien is fiThd. See Act of Dec. 12, 1994, P.L. 1015, No. 138. fAEu"Ig pF LIE" The Secretary or his delggate may issue a Certificate of Release of aqy 14en imposed with-respect to any tax if (a) the liability is si*lsi',ied, satisfaction consisting of payment of the amount Isso"ed torther with all interest and costs in respect thereof, or (4) the liability betpes TBgaily unenforceable. E Interest on Corporation Taxes is Computed after the ,T?id. OF T C.S. (01) Capital Stock Tax F.F. (02) Foreign Franchise Tax C.L. (03) Corporate Loans Tax C.N. L (04) Corpo"te Net Inrtome Tax C.I. (05) Corporation Incowle 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 Earninggs 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 (Gaso):ine) F.U.T. Fuel& Use Tax (:Q.tesel'and Special Fuels) M.C.R.T. Motor Carriers Road Tax O.F.T. Oil Franchise Tam M.T. Public Trartoortetion 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 doe (column 5) plus assessed additions andlor 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 payout dust include the Jien fil- ing costs and accrued interest fret the interest computation date to and through the payment date. For any delinquent taxe3 due on or Wore Dec. 31, 1981, interest is imposed at the 44100r$ rye 6% Or annto (due date to payment date) C.I.,G.R.,C.A.,S.T. 6% Ater ann" (due date to payment date) 6% per annum (due date to payment date) P U.R. It per Minf2ft Cr fraction (dtJe data to ptjftnt date) P.I.T:,E.M.T. 3/4 of 1% W_ wonth or fraction S.& U. 314 of 1% per month or fraction R.T.T. 6% per anna IN. & EST. 6% per annuia 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, the PA Deppaartment of Revenue will calculate daily interest on all tax deficientles using an annualinterest rate that will vary from calendar year to calendar year. The applicable interest rates are as follows. INTEREST: Interest is calculated on a daily basis at the follow- ing Pate . ** DDi?li?ce nt Date Interest Rate Daily Interest Factor 111/? tbru 12131/41 11% .000301 11131 thru 1g2gJ31 9% 47 92 1(L/a thru 12 3 9% .0 7 i/1Jg+? thru I 77% 9 1/If$?I thru 1Z2J3i 1/1/e-T thru 121319% .0 7 1/l/02 thru 12/31 6% 0 64 1/1/03 thru 1213 5% 37 1/1/ thru 12131 4% . iD 1/1 thru 12!315xx 0 7 1/11 thru 12137% 0 12 1/1J 3 thru 12/ 81 0 19 1/11 thru 12131 7% 0 192 I/1/ _ thru 1221315% 0041137 1/11 thru 1 131/110 4% .000110 111411 th€ ?213l3 00 2 axes a delinquen on or before Dec. 1981 will remain a constant interest rate until the delinquent balance is paidiin full. ---Taxes that beco a delinquent on or after Jan. 1, 1982 are subject to a variable interest rate that changes each calendar year. Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. * Use this rate for M.C.R.T./IFTA effective Jan. 1.'1996 . ** Interest rates prior to 1988 may be obtained bC callligg PA Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064.