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HomeMy WebLinkAbout12-5433 PA DEPARTMENT OF REVENUE Pennsylvania , BUREAU OF COMPLIANCE LIEN SECTION a : r, DEPARTMENT OF REVENUE PO BOX 280948 { ~ ~ - ~ ~ ~ 4» HARRISBURG PA 17128-0948 i ~ i j,'~' Ef ~~y~~~,,, ~~}i,~ REV-159 CM DOLEXEC <io-os~ ?C~12 AUG 30 Phi Z' i3 CCM>~ERLANO COUNTY ~ U[ PENt~SYLYANiA , 5~~3 L.l COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: DENNIS H MCLAUGHLIN DEBRA L MCLAUGHLIN 11 LEEDS RD NEWVILLE PA 17241-9546 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursu,nt to tha lws of tha [ouon.e,lth of P,nnsvlr,ni,, tn,r. is n.r.witn tr,n..itae . c.rtifi.e C,PY,f , li.n 191-42-8840 to n„nt.r.e ,f r,~,re In r„r a„ntr CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETSEMTLEMENT OR TAX TOTAL TAX (OR DUE DATE) NUMBER 1 2 3 4 5 6 P.I.T. 2010 SEP 30 2011 N06954 782.00 895.67 TOTALS 5782.00 5895.67 INTEREST COMPUTATION DATE U C T 2 1 2 0 1 2 FILING FEE(S) 521.50 The undersigned, the Secretoryy of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) Pennsylvania, certifies this to be a true and correct copy of alien against the above named 5 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 alien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL 5927.17 ~a~ ~ ~ ~ JUL 26 2012 ~~5371} ~p SECRETARY OF REVENUE DATE tD T (OR AUTHORIZED DELEGATE) PART i - TO BE RETAINED BY RECORDING OFFICE 80053 LIEN FOR TAXES, PENALTIES AND INTEREST 5. & U. State Sales 'and Use Tax L.S. & U. Local Sales and Use Tax General information; R:T.T: Realty Transfer Tax IN.-6 fST. Inheritance and Estate Tax Cor or tin Tax liens provided under the Fiscal Code arise at L.F.T. Liquid Fuels Tax (Gasoline) the t me o sett earent assessment) and are liens upon the fran- F,U.T. Fuels Use Tax iDiesel and Special Fuels) CDMMONWEALTH OF PEI+tNSYtYANIA chises and property, both real and personal, with no further no- M.C.R'.T. Motor Carriers Road Tax t~~ic~~ The filing of a Notice of a Lien with a county O.F.T: Oil Franchise Tax Y ~ prothonotary is not a requisite, and the lien remains in full MsT. Public Transportation Assistance Fund Taxes and Fees force and validity without filing or revival until paid. BUS Motorbus Road Tax BENN1'S H MCLAU6HLIN L.F. & F.T. Liquid Fuels and Fuels Tax: & DEBRA L MCLAUGH~,IN Inheritance Tax. Liens are liens on peat estate which continue unt a tax is pa SETTLEMENT OF ACCOUNT Person 1 In T x m to r i hholdin T x Re 1 .Trans- The "TOTAL" (column 6) for each type of-tax listed on this f r x Notice of lien comprises the balance of tax due tcolumn 5) pius Mo r arrse x ax i an ran- assessed-additions and/or penalties and assessed and accrued NOTICE OF TAX LIEN c s ax ens are ens upon interest to the interest computation date on the face of the e rant ses as we as rea an personal property of tax- Notice. payers, but only after they have been entered and docketed of record by the prothonotary of the county where such property is If payment or settlement of the account is made after the in- situated. These liens shell not attach to stock of goods, wares, terest computation date, the payment must include the lien fil- Filed this day of or merchandise regularly sold in the ordinary course of business ing costs and accrued interest from the interest computation of the taxpayer. The iien has priority from the date of entry of date to and through the. payment date. record. at m. for any delinquent taxes due on or before Dec. 31, 1981, PL eE OF FILING N CE FORM interest is imposed at the following rates: C:S.,F'.F.,C. L ,C.N.I. - 6% per annum (due date to payment date) C.I ,G.R.,C A.,S.T. - fi% per annum (due date to payment date) Place of filing: The Notice of Lien shall be filed: B.L..N.E.,G.P.,M.I. - 4% per annum (due date to payment date) CLERK Cor Register) (a) In the case of real property, in the office of the .pro- P.U.R. - 1% per month or fraction th4notary o€ the county in which the property subject to the (due date to payment date) lien is situated and (b) in the case of personal property, P.I.T.,E.M.T. - 3/4: of 1% per month or fraction whether tangible or intangible in the office of the prothonotary S.B. U. - 3/4 of 1X per month or fraction of the county in which the property subject to lien is situated. R.T.T. - 6% per annum LIENS FOR TAXES IN. & EST. - 6% per annum AUtOMATIC REVIVAL OF NOTICE. AND PR2OBITY OF NOTICE L.f.T.,F.U.T. 1% per month or fraction liens for Corporation Taxes-arise under Section 1401 of the M.C.R.T. * - 1% per month or fraction Fiscal Cotle, 72 P.S. Section 1401, as amended. Gen r~~1 Rules~: According to the Fiscal Code, the Notice of Lien O.F.T. - 18%-per annum is automatically revived and does not require refiling of the Liens for Personal Income Tax and Employer Withholding Taxes Notice by the commonwealth. Any Notice of Lien filed by the arise under Section 345 of the Tax Reform Code of 1971. 72 P.S. commonwealth shall have priority to, and be paid in full, befdre for all taxes that are originally due and payable on and Section 7345, as amended. any other obiigation, judgement, claim. lien or estate is sat- after tan. 1, 1982, the PA Department of Revenue will calculate isfied from a subsequent judicial sale or liability with which daily interest on all tax deficiencies using an annual interest the property may be charged. Exception; The commonwealth does not rate that will vary from calendar year to calendar year. Liens for Realty Transfer Tax arise under Section 1112-C of maintain priority of tax liens over any existing mortgages or The applicable interest rates are as follows. the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. liens which are properly recorded at the time that the tax lien INTEREST: Interest Ts calculated on a daily basis at the follow- is fired. See Act of Dec. 12, 1494, P.L. 1015, No. 138. ing rates. Liens for Liquid Fuels Tax arise under Section 13 of the Delinquent Date Interest Rate Daily Interest Factor Liquid Fuels Tax Act. 72 P.S. Section 2611-M, as amended. RE LERSE OF LIEN 1/1!88 thru 12/31/91 11X .D00301 1/1!92 thru 12/31!92 9% .OD0247 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use 1/1/93 thru 12/31/94 7X .000192 The Secretary or his delegate may issue a Certificate. of Release 1/U95 thru 12/31!98 9% .000247 Tax Act, 72 P.S. Section 2614.13, as amended. of any lien imposed with respect to ..any tax if (a) the liability 11118g9~ thru 12/31/49 7% .000192 is satisfied, satisfaction consisting of payment of the amount i/i/O(T thru 12/31/00 8X .000219 Liens for Motor Carriers Road Tax arise under Chapter 96 of assessed together with all interest and costs in respect thereof, 1/1/O1 thru 12/31/01 9% .600241 the Vehicle Code, (75 Pa. C.S. 9615). or (b~ the liability becomes iegaily unenforceable. i/1/D2 thru 12/31/02 6% .000164 EXCe,D~ion: Interest on Corporation Taxes is computed after the 1/1/03 thru 12/31/03 5% .000131 Liens for Inheritance Tax and Estate Tax arise under the In- eii n is Paid• 1/1/04 thru 12/31/04 4X .000110 1/1105 thru 12/3I/OS 5% .000131 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1/lfD6 thru 12/31/06 1% .000192 1086, No. 225 Section 1 et, seq., 72 Pa. C.S.A. Section 1701 et. CLASSES OF TAX 1/1/07 thru 12/31!01 8X .000219 seq. (For decedents with date of death prior to December 13, 1/1/08 thru 12/31/08 7% .000192 1982, liens arise under the Inheritance and Estate Tax Act of C.S. (O1) Capital Stock Tax 1/1109 thru 12!31109 5X .000131 F.F. (02) Forei n Franchise Tax 1/1/10 thru 12/31/10 4% .000110 1961, 72 P.S. Section 2485 - 101 et. seq.). 9 111/11 th 112t31/12 3 0 82 C.L. (03) Corporate Loans Tax ---Taxes ~~iat become delinquent on or Defore Dec.-31 1981 Liens for State or State and Local Sates. Use and Motel C.N.I. (04) Corporate Net Income Tax will remain a Constant interest rate until the delinquent Occupancy Tax and Public Transportation Assistance fund Taxes C.I. (05) Corporation Incase Tax balance is paid in full. and Fees arise under Section 242, Act of March 4, 1971, No. 2 as G.R. (10) Gross Receipts Tax ---Taxes that become delinquent on or after Jan. 1,.1982 are amended, 12 P.S. Section 7242. P.U.R. (20) Public Utility Realty Tax subject to a variable interest rate that changes each S.T. (30) Shares Tax calendar year. B.L. (40) Corporate Loans Tax (Banks) ---Interest is calculated as follows: Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (50) Net Earnings Tax INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X Vehicle Code, (75 Pa C.S. 9815). G.P. (60) Gross Premiums Tax DAILY INTEREST FACTOR. M.I. (70) Marine Insurance Tax Liens for Liquid Fuels and fuels Tax, and the tax imposed in C.A. (80) Cooperative Assdciations * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under P.I.T. PA Income Tax (PA-40) Interest rates prior to 1988 may be obtained by calling PA Chapter 90 of the Vehicle Code, (15 Pa. C.S. 9013). E.M.T. PA Income Tax (Employer Withholding) Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064. BUREAU OF COMPLIANCE POBOX 28m48 RAn zaomm PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. . . DENNIS H MCLAUGHLIN DEBRA L MCLAUGHLIN 11 LEEDS RD NEWVILLE PA 17241-9546 TO THE PROTHONOTARY OF SAID COURT: COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, REV-3OD CO DOCEXEC (O5-11) Docket No. 12cT5433 Date Filed AUG 30 2012 Class of Tax ANNUAL Account No. 1*1-42-8840 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 vou of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction vnvn the record as fully and effectually, to all intents and nurposes, 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 16th day of July, 2014. Daniel Meuser Secretary of Revenue MARY HUBLER Director, Bureau of Compliance CIAP-k ~,b*��' MI 6-) "Za Dmmq�� IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 12C____ T5433 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V DENNIS H MCLAUGHLIN & DEBRA L MCLAUGHLIN AUTHORITY TO SATISFY