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HomeMy WebLinkAbout12-4726 PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 BF rNE PR01Q'HFTpRY 1012,p11.21 PM 3. OS CHMOERLAND COUNiY PENNSYLVANIA DEPARTMENT OF vda IEVENUE CO DOCEXEC (19-89) .e(a-q-) 0)4.0 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY,.PEMNSYLVANIA NAME AND ADDRESS: KELLI J BROWNEWELL 440 BOSLER AVE LEMOYNE PA 17043-1931 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the laws of the Ca nwoelth of Pennsylvania, there is har.Hth traasaitted a sertified easy of a lien 164-66-0513 to he entered of reeord in rear county ocul CLASS OF TAX PERIOD DETE DATE UINATIONMORT IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TO L 1 p 3 4 5 6 P.I.T. 2009 FEB 03 2012 M95924 979.00 1 28.42 P.I.T. 2010 FEB 27 2012 L05064 1019.00 1', 138.72 TOTALS INTEREST COMPUTATION DATE S E P 13 2012 FILING FEE(S) 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 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 ? JUN 21 2012 SECRETARY OF REVENUE DATE IgSf? (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA Y. KELLI J BROWNEWELL NOTICE OF TAX LIEN Filed this day of CLERK (or Register) LIENS FOR TAKES 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, 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 S. & U. L.S. & U. General information: R.T.T. IN. & EST. Coraeratisa TAac L iens provided under the Fiscal Code arise at L.F.T. the else a? s eletlt> y[ 4S-Se$M0t) wd are liens upon the fran- F.U.T. chises and property, both reel and personal, with no further no- M.C.R.T. ?A The fi•l i g of n 5t a )reti> a of a kietk # ,a t ' O.f . T. pr lto otary is ftt a r*I site, and the lien remains in full N.T. force and validity w ithdot filing o1' revival until paid. BUS L.F. 8 F.T. are liens on real estate which continue until ?c rs..pa payers, but only after they have o>Lln entered and docketed of record by the protlWotar of the county where such property is situated. These 110s sfia'll not at # to stock of goods, wares, or Merchandise rThe' arly sold in ti" ordinj ry course of business of the taxpayer. lien has priority from the date of entry of record. eLACE Of F AAINO f1I FOJtM Place of filin1tgq: The Notice of Lien shall be filed: (a) In the case .1 real pro?c^.iy, in the office of the pro- thonotary of Oe county in filth the property subject to the lien is situate and (b) in the case of personal property, whether tangible or int gible in the office of the prothonotary of the county in which the property s03ect to lien is situated. AUTO"TIC JVEVIT AJ. OF NOTICE A" PRIORITY OF NOTICE AMIU According to the Fiscal Code, the Notice of Lien is aK cay revived and does not require refiling of the Notice by the commonwealth. Arty Notice of Lien filed by the commonwealth s#sll have priority to, and be paid in full, before any other oblition, i4 9 t, claim, lien or estate is sat- isfied from a subsequent ial Sells oa-liability with which the pi"bWty may be charged, ExceaCiJA: T1te 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. The Secretary or his delegate may issue a Certificate of Release of ark 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 (D) the liability becomes legally unenforceable. Ex i Interest on Corporation Taxes is computed after the ion s paid. CCLASIES OF TAX C.S. (01) Capital Stock Tax F.F. (02) Foreipn Franchise Tax C.L. (03) Corporate Loans Tax C.N.I. (04) Corporate Net Income Tax C.I. (05) Corporation Incoile 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 (8ilnks) N.E. (50) Net EarninQs Tax G.P. (60) Gross Premiums Tax M.I. (70) Narine Insurance Tax C.A. (80) Cooperative. Associations P.I.T. PA Income Tax (PA-40) E.M.T. PA Income Tax (Employer Withholding) State Sales a" Use Tax Local Sales and Use Tax ReaTt? Transfer Tax Inheritance and Estate Tax Liquid fuels Tax (Gasollnb) Fuels Use Tax (Diesel and Special Fuels) Motor Carriers Road Tax Oil franchise Tax Public Transportation Assistance Fund Taxes and Fees Motorbus Road Tax Liquid Fuels and Fuels Tax SETTLEMENT Of ACCOUNT The "TOTAL" (column 6) for each type of tax listed on this aNoticessessedof Lienadditiccons'mlprisesandJorthepenalba}aaes tieea6fndtassx dueessed(coluleaccruedn 5} plus . a and 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 frolr the interest computation date to and through the pq*nt date. For any delinquent taxes due ok.or Ixtfore Dec. 31, 1981, interest is imposed at the foTlowift rate's: C.S.,F.F.,C.L.,C.$.I. 61 per arm IC;M"date to payment date) C.I.,G.R.,C.A.,S.T. 6% per annw wtb a date to payment date) 6% J*r anroo (40 date to payment date) P.U.R. 3 per wmU or fraction (due date to p&y*ent 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. * It per mono or fraction O.F.T. 18% per annixm For all taxes that are originally due and payable on and after Jan. 1, 1982., the PA rtm1 of Revenue will calculate daily interest on all tax dierle.es using an annual interest rate that will vary from ca endar year to calendar year. The applicable interest rates are as follows, INTEREST: Interest is calculated on a daily basis at the follow- ing rites. ** 0&iiri@uent Date Interest Rate Daily Interest Factor 111 thru 12/3 #21 11% 1/1/ thru 12/31 9% 1/1/ thru 12/31 7% 2 I/1 thru 12111 9% 7 111 thru 12/31 7% p I/1/ thru 12/31 8% 9 1/1/oi thru 12/31 ,1 9% 47 1/1!92 thru 12/31 6% 64 1/1/03 thru 121311 5% i37 1/1/04 thru 12131 4% 10p I/l/05 thru 12/31 5 97 1/1/06 thru 12/31 It I/l/07 thru 1Z/3117 8% .0 9 1/1/pg thru 121331? I% I/Ito thtu I213i 1/1/10 thru 12/1 41 .4 1!1 11 th 2 1 3 0 -Taxes [6 Dec delinquen on or before Dec. 199.1 will remain a constant interest rate until the jinguent balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982'are subject to a variable interest rate that changes each' calendar year. ---Interest is calculated as toll ows: INTEREST BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT ;% DAILY INTEREST FACTOR. * Use this rate for N.C..R.T./IFTA effective Jan.;-), 1996. ** Interest rates prior to 1988 may be obtained Dy calling PA Dept. of Revenue Taxpayer Service 6 Information Center, (717) 787-1064. BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. KELLI J BROWNEWELL 440 BOSLER AVE LEMOYNE PA 17043-1931 TO THE PROTHONOTARY OF SAID COURT: COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. REV -300 CM COCEXEC (0S-11) Docket No. 12CT4726 Date Filed JUL 27 2012 Class of Tax ANNUAL Account No. 164-66-0513 The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned lien/judgment note should be removed from the court records. You, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon 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 5th day of March, 2014. Daniel Meuser Secretary of Revenue MARY HUB) FR Director, Bureau of Compliance .\_<)DiPP Tot 6 3)3P3 72___-wio trig