HomeMy WebLinkAbout12-4724I
PA DEPARTMENT OF REVENUE
BUREAU OF COMPLIANCE
LIEN SECTION
PO BOX 280848
HARRISBURG PA 17128-0948
OF THE PROippN TARY
1012JUL27 PM 3:05
CUMSERLANp COUlITY
PENNSYLVANIA
ennsyl ana
DEPARTMENT FREVENUE
REV 159 CH DOCEXEC (19-99)
COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA
NAME AND ADDRESS:
TAVARIS MCKINNIE
3242CAST ST
TO THE PROTHONOTARY OF SAID COURT: BOILING S P R G S PA 1 7 0 0 7
CERTIFIED COPY OF LIEN
Pursuant to the lava of the Coamww.altb of P.nnaylV.aia,
tMr. 1. ft.-itb t-ittoa • -tifi.d - of . lion 590-70-4619
to be .nt...a of r.... 0 in your ....ty
cW
CLASS OF TAX PERIOD DA7TEQF ASSE8SM€RNT IDENTIFYING
TAX (OR DUE DATE) DE SETTLLEMENT NUMBER TAX TO AL
1 2 3 4 5 6
P.I.T. 2010 OCT 07 2011 002072 1689.00 2 92.32
TOTALS
INTEREST COMPUTATION DATE S E P 20 2012 FILING FEE(S)
0
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 1 0 . 0 0
taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer ADDITIONAL INTEREST
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.
SETTLEMENT TOTAL
S 821
JUN 28 2012 C' ? (Ob&?Ga3o3
SECRETARY Of REVENUE GATE ? ? ?(?C A?
(OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE tC if J3
LIEN FOR TAXES, PENALTIES AND INTEREST S. & U.
L.S. & U.
General information: R.T.T.
IN. & EST,
providtd under the Fiscal Code arise at L.F.T.
the tiow,bf Lt?assessment) and are liens upon the fran- F.U.T.
Ct)"ONWEALTl1 OF PENNSYLVANIA chises aril prey, both real and persanal, wi• further no- M.C.R.T.
i The filing of a Mice of a rieh with a My O.F.T.
V . ponotify i$ not a raquttite, and the lien reftins in full M.T.
TAVARIS MCKINNIE`
NOTICE OF TAX LIEN
Filed this day of
State Sales and Use Tax
LoUl Sales and Use Tax
Realty Transfer Tax
Inheritance and Estate Tax
Liquid Fuels Tax (Gasoline)
Fuels Use Tax (Diesel and Special Fuels)
Mohr Carriers Road Tax.
Oil Franchise Tax
Public Transportation Assistance Fund Taxes and Fees
force and validity witnofit filing at revival until paid. BUS Motorbus Road Tax
L.F. & F.T. Liquid Fuels and Fuels Tax
?ax JLkq1;are liens on real estate which continue
unt ax s
t a l property of tax-
payers, but only after y V* b and docketed of
record by the Protnonotary of the *Mty where such property is
situated. These Ifeas s h#41 not att*c'h to stock of goods, wares,
or #emlvandise regal arty sold in thiD. ordinary course of business
of the taxpayer. The lien has priority from the date of entry,of
record.
at m.
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 far 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 1962, 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 Sates, 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).
SETTLEMENT OF ACCOUNT
The 'TOTAL' (coiamn 6) for each type of tax listed on this
Notice of Lien comprises the balarlee of tax dw (column 5) plus
assessed additions and/or paltie3 and assessed and accrued
interest to the interest coMWtatlon date on the face of the
Notice.
If payment or settlement of the account is made after the in-
terest eo"utation• date, the:; ayme6t must inclu4e the lien fil-
in9 costs and accrued interest from the interest co*tation
date to and through the payment date.
For any delingLont tax¢s.:due on or before Dec. 31, 1981,
interest is imposed at the• llowiRg raters.
PLACE OE FaING j,g FO((;M annipl (due date to payment date)
an" (dve date to payment date)
Place of filing: The Notlcn of Lten shall be filed:
is tltt office of the pro-
r
f r
l
h
R
P
U 6% per an )due date to payment date)
1% r ma? ar frK-tion
,
p
ea
e cars o
(a) in t
in lRavl the ptnperty subject to the
thonotary of cQOL .
.
. e I'" to t date)
o
t
case a personal property,
n t"
lien is situat? and'() i
P.I.T.,E.M.T.
r fraction
314, of liver
whether tangible or intangible in the office of the prothonotary
of the county in which the property subject to lien is situated. S.g U.
R.T.T. 3/4 of 1% per month or fraction
6% per anno
IN. & EST. 6% per annum
TOMATIC RUIZ" DF' X9TI Ai!€12 PRIMIT-f OF NOTICE F.U.T. or friction
pe
oth
AU M.C.R.T r fraction
h o
r m
1%
Accordifig to the Fiscal Code, the Notice of Lien. O.F.T. 18% per annum
is 1& y reviM end am not require ref iling of the
Notice by the Cgpmonwa±a th, Any Notice of Lien filed by the
commonwealth shell have priot•ity to, MW be paid in full, before
any other otrli Lion, j _ nt, claiit, lien or estate is sat-
isfied from a segoent aO cial sell or liability with which
the property may be 0ar$4d. The commonwealth does not
maintoln pr4ority of tax llnfl existing mortgages or
liens which are properly recorded at t e time that the tax lien
is filed. See Act of Dec. 12, I994, P.L. 1015, No. 138.
Rfi&.6/i .6 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 sistied; satisfaction consisting of payment of the amount
asseedd t ther ith all interest and costs in respect thereof,
or (yl the liability becomes legally amnforceable.
,IV I Interest on Corporation Taxes is computed after the
an s paid.
CLASSES OF TAX
C.S. (01) Capital Stock Tax
F.F. (02) Foreiin 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) Share) 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 I ncome Tax (Employer Withholding)
For all taxes that are on inally,due and payable on and
after Jan. 1, 1982, the PA t t of Revenue will calculate
daily interest on all tax dWaenCies using an annual interest
rate that will vary from ca ender year to calendar year,
The applicable interest rates are as follows.
INTEREST: Interest is calculated on a daily basis at the follow-
ing Flo
n. **
i Uent Dot ` Interest Rate Daily Interest Factor
1 I % ru 11127 19% .0 7
ill) thru t/ 71 92
1/1 thru 12/31 9%
1/1/ thru 7% .0
1/1 tlhrru 112!33 9% 7
1/1/ 2 thru 1213 6% 1
1/1/ 3 thru 12/3
1/1/04 thru 1213 4% s;
1/l/16 thru 12t3 5%
1/i/ thru 12/]111 7% 3 2
1A 7 to, 13 8
1/1186 thru 112,t 7
I/l/Q9 thru I tH 5%
1/I/ 0 thru 1 4%
1/14kk th?k 2 3
axes a delinyuen on or before Dec 1981
will remain a cowstant interest rate until the delinquent
balance is paidiin full.
---Taxes that becoMe delinquent on or after Jan. 1, t,982 are
subject to a variable interest rate that changes each
calendar year,
---Interest is calculatO as follows:
INTEREST = BALANCE OF TM UNMID X NUMBER OF DAYS DELINQUENT X
DAILY INTEREST FACTOR.
* Use this rate for M.C.R.T./IFTA effective Jan. 1. 1990
** Interest rates prior to 1988 maybe obtained by Galling PA
Dept. of Revenue Taxpayer Service & Information Center,
(717) 787-1064.