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HomeMy WebLinkAbout12-4729 PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 H 'S-0f, L F TNLWOTHONOTAR'Y 2012 JUL 27 PM 3: 05 CUM RLANO COUNTY PENNSYLVANIA pennmyl aria Iff DEPARTMENT F REVENUE REV 159 CH DOCEXEC (10-19) COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: SERMJET B INGLE 221 LONGS GAP RD CARLISLE PA 17013-1222 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN P.r-1 to th. loo. .f tA. C.r.dr..lth of P.n..yly.ol., th.r. in h...yith tr....itt.d . c.rtiri.d ..Py of . lion 163-60-4854 to ho .nt.rod of "cord in your County ciull CLASS OF TAX PERIOD DATE ¢FIA$j ?NNSMSNT IDENTIFYING TAX (DR DUE DATE) DETETTCEM?NT R NUMBER TAX TO L 1 2 3 4 5 6 P.I.T. 2007 APR 01 2011 P77454 485.00 18.39 TOTALS INTEREST COMPUTATION DATE S E P 09 2012 FILING FEE(S) The undersigned, the Secretary 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 14 2012 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE G?+ ?a . srs?? pf ?+? ? R+ a3 X591 COMMONWEALTH OF PENNSYLVANIA V. SERNET 8' INGLE NOTICE OF TAX LIEN Filed this day of 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 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: (r r i T i provided under the Fiscal Code arise at the 0.0 nt assessmarrt) and are lions uW the fran- chises and property, both real and t??rsonal. with farther no- ti??. The filir; Of d notice of a Lign with as mUfftY pr?honotiry is got a r*isite, and the lien rt tat in full force and validity without filing or revival until paid. S. & U. L.S. & U. R.T.T. IN. & EST. L.F.T. F.U.T. M.C.R. T. O.F.T. M.T. BUS L.F. & F.T State Sales and Use Tax LOC41 Sales and Use Tax Real, Transfer Tax Inberitance and Estate. Tax Liquitl Fuels Tax (Gasoline) Fuels Use Tax (Diesel, and Special Fuels) Motor Carriers Road Tax Oil Franchise Tax Public Transportation Assistance Fund Taxes and Fees Motorbus Itoall 'fax Liquid Fuels add Fuels Tax 1n#?fl:taflr?-Tam ltlS are liens on real estate which continue unti V X s. ENAAW a dl property of tax- as e r payers, but en?y they have befit entered and docketed of record by the pr~Otar of the county where such property is situated. These liens shad not att#ch to stock of goods, wares, or merchandise regdTarly sold in tl ordinary cour4e of business of the taxpayer. The lien has priorritty from the date of entry of record. or E&E g F lmi NBTU:E FORM Place of filing: The Notfte of Lien shall be filed: (a) In the tang of real pr In the office of the pro- thonotary of the col3nty in the property subject to the lien is situatttd 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. _AUTO#4ATI:C ltfiVXA" Of N11TI Y 0 NOTICE aauiLhdii According to the Fiscal Code, the Notice of Lien is au t telly revive44nd does not eeplle refilinq of the Notice by the coeatottwoalth. Any Notice of Lien filed by the comtonwaalth shall have priority to And be paid in full, before any other obligation. Judee?4M'l lien or estate is sat- isfied from a sUbsequent•j:0r liability with which the prapcr My be cb#f*d The c alth does not maintain tvr grity of tax lienexisting mortgages or liens which are properly recoe time that the tax lien is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 136. &L( EASE, Of LIEN The Secretary or his delegate may issue a Certificate of Release 01 any lien imposed with respect to any tax if (a) the liability is sat isfitd, satisfaction consisting of payment of the amount assetled t ther with all interest and costs in respect thereof, or (irj the liability becomes legally unenforceable. x i Interest on Corporation Taxes is computed after the ien s paid. CLASSES OF TAX C.S. (01) Capital Stock Tax F F. (02) Foreign Franchise Tax ' . C L. (03) Tax Corporate Loans . CNI. (04) Corporate Net Income Tax CT (05) CorWation Income Tax G.R. (10) Gross Receipts Tax P.U.R. (20) Public Utility Realty Tax S.T. B.L. (30) (40) Shares Tax Corpolrate Loans Tax (Banks) N,E. (50) Net Earnings Tax P, G (60) Gross, .Premiums Tax , M I (70) Marine Insurance Tax . . C.A. (80) Cooperative Associations P.I.T. E.M.T. PA Income Tax (PA-40) PA Income Tax (Employer Withholding) SETTLEMENT OF ACCOUNT The 'TOTAL' (column 6) for each.tyge.of tax listed on this Notice of Lien c 'ices t0* balance of tax dice (cllumn 5) plus assessed additiont and/or penalties ant assessed and 4"ruetl interest to the interest computation date on the face' of the Notice. If payment or Settlement of the astount is ata(W after the in- terest co4wtatio% date, the ppay ?_$t t include the lien fil- ln _costs and atcrated intent! froi& t interest comwation date to and through the payaitnt date. For any delinquent taxes due on orbnre Dec. 31, 1981, interest is imposed at tki fellowi±,%g r + (4e date to payment date) C.I..G.R.,C.A..S.T. 6x ±r a (d6e a to payWt date) B.L.,N.E.,G.P.,M.I. 6% p#r (dua #tt to payment date) P.U.R. it?r moKh or Tr ton ?e 4W to p t date) P.I.T.,E.M.T. 34 of 11 per manor fraction S.& U. 3/4 of It,;*r month or fraction R.T.T. 6% per anoo- IN. & EST. 6% per ano" L.F.T.,F,U.T. 1% or motto or fraction M.C.R.T. * 1% per mot[th or fraction O.F.T. 18% per arwO For all taxes hat are originally due Rd payable on and after Jan. i, 194, the PA Dt trtment Of venue will calculate daily interest an All tax dar cie+> its us ng an annual interest re th ` will vast frae ca r yr to calendar year. Tathe applicable inftrest rates are as follows. INTEREST: Interest is calculated on a daily basis at the fallow- ing rSteS• nt ppp1Interest Rate Daily IntOer st Factor 1 / 1Ii,l? 12 1 19% 1/l I9 thru 121 4 7% 7 1I1/= thru 121 9%% 1/1/ thru 12/ 7% .D 5 111 thru 12,43 1/1/ thru 12/ 1/1/ 2 thru 12/ 2 6%x 111143 thru 12/ 4% 0 1/11 L4 thru 12/ 7 1/1/ t;ru 121 7% .0 2 1111 T thru 121 7 at ,0 1/I/ th ru 12/ 1 37 1111 th'ru i2 I/1/ Q titru 12/?3?1 1 1ll?aeshiaC2beC delinque on or before Dec. 1981 will resin a constant interest rate until the deli4quent balance is pai4 in frill. ---Taxes that gec6me delinquent on or after Jan,. 1, J982 are subject to variable interest rate that changes each calendar year a. ---Interest is calculated as follows: INTEREST - BALANCE OF 149 UN1 D X NUMBER OF DAYS DELINQUTAT X DAILY INTERE FACCTTOOR. * Use this rate for fl.C.R.T./IFTA effective Jan. 1, 1994. ** Interest rates prior to 1986 may be obtained by calling PA Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064.