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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.