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HomeMy WebLinkAbout12-5434 PA DEPARTMENT OF REVENUE Pennsylvania BUREAU OF COMPLIANCE LIEN SECTION - PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0948 t ~~y~~~~~1'x1L ~r t"~~ f` i n tl t REV-159 CM OOCE%EC (10-89) t 2 kU~ 2~ ~ 3 r,~MB~RtAND COUNTY PENNSYI.VANiA ~y3~ l COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: HENRY H. DAVENPORT IND AND AS PRESIDENT OF DAVENPORTS ITALIAN OVEN INC 5220 SIMPSON FERRY RD. TO THE PROTHONOTARY OF SAID COURT: M E C H AN C I S B U R G PA 1 7 0 5 0 CERTIFIED COPY OF LIEN Pursuant to tho lws of tha [o..omaolth of Pennsylvania, th.r. i, h.r..ith tr.ns.itt.d . o.rtifi.d cony of . li.n 25 1 85 6 0 5 1 to be antarad of record in your county CLA55 OF TAX PERIOD DATE OF ASSE SMENT IDENTIFYING DETERMINATI N OR TAX TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER 1 2 3 4 5 6 SALES 04/11-04/11 APR 07 2012 011215-01 0.00 b38.34 SALES 05/11-05/11 APR 07 2012 011215-01 0.00 585.15 SALES 06/11-06/11 APR 07 2012 011215-01 2319.97 2741.73 SALES 07/11-07/11 APR 07 2012 011215-01 3381.13 3709.27 SALES 08/11-08/11 APR 07 2012 011215-01 3393.85 3b13.34 TOTALS 59094.95 511287.83 INTEREST COMPUTATION DATE O C T 2 5 2 0 1 2 FILING FEE(S) 521.50 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 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 5 1 1 3 1 9. 3 3 i~ ~ a1 ~ JUL 27 2012 ~ / / S3-~ SECRETARY OF REVENUE DATE l/~~P (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE aBoaS`~ __.___y..~ LIEN FOR TAXES, PENALIZES AND INTEREST S. & U. State Sales and Use Tax L.Ss b ll. Local Sales and Use Tax General information: R.T.T. Realty Transfer Tax IN. & EST. Inheritance and Estate Tax Cor oration T x Li ns provided under the-Fiscal Code arise at L F,T. Liquid fuels Tax (Gasoline) the t me o sett ement assessment) and are lierfs upon the frdn- F U.T. Fuels Use Tax (Diesel and Special Fuels) COMMONWEALTH OF PENNSYLVANIA chiles and property, both real and personal, witiin no further np- M.C.R.T. Motor Carriers Road Tax ti~~ The filing of a Notice of a Lien with a couA£y O.F.T. Oil Franchise Tax V , prothonotary is not a requisite, and the lien rea~ains in full M.T. Public Transportation Assistance Fund Taxes and fees farce and validity without filing or revival until paid. BUS Motorbus Road Tax HENRY H. DAVENPORT L.F. & F.T. Liquid Fuels and 'Fuels Tax & DAVENPORTS ITALIAN OVEN INC Inheritance T x Liens are liens on real estate which continue unt~tne tax is pal SETTLEMENT OP kCCOUNT - Person i In Ta E 1o er Withholdin Ta R It Trans- The "TOTAL" (column fi) for each type of tax listed on this M r rax rra x i ~ r n_ Notice of Lien comprises the balance of tax due (coivmn 5) plus NOTICE OF TAX LIEN c x n x' ens are lens upon assessed additions and/or penalties and assessed and accrued t e rant ses as we as rea a+}a personal "property of tax- interest to the: interest computation date on the face of the payers, but only after they have been entered and ddcketed of Notice. 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 shall not attach to stbek of goods, we~es, =lied this day of or merchandise regularly-sold in the ordinary course of business terest computation date, the payment must inclgde the lien fil- of the taxpayer. The lien has priority from the date of entry of ing-costs and accrued interest from the interest computation record. date to and through the payment date. at m. For any delinquent taxes due on or before Dec. 31, 1981, Pi.ACE F FILEN~ NOTICE F RM interest is imposed at the following rates: 4 ~ 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. - 6%-per annual (due date to :payment date) Place of filing: The Notice of Lien shall be filed: B L.,N.E.,G.P.,M.I. - fi% per annum (due date to payment date) (a) In the case of real property, in the office of the pro- P.U.R. - 1% per month ar fraction CLERK Cor Register) thonotary of the county in which the property subject to the tdue date to payment date) lien is situated and (b) in the case of personal property, P.I.T.,E.M.T. - 3/4 of i% per month or fraction whether tangible or intangible in the office of the prothonotary S.3 U. - 3/4 of 1% per month or fraction of ttie county in which the property subject to lien is situated. R.T.T. - 6% per annum LIENS .FOR TAXES IN. & EST. - 6S per annum AUTOltATZC REVIVAL OF N07ECE AND PRIORITY 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 ~scal Code, 72 P.S. Section 1401, as amended. G ner 1 Rul :According to the Fiscal Code, the Iiatice of Lien O.F.T. - 18X per annum is automatics y revived and does not require refiling of the Liens for Personal Income Tax and Employer Withholding Taxes Ngtfice by the commonwealth. Arty 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, before for all taxes that are originally due and payable on and S any other obligation., judgement, claim, lien or estate is sat- after Jan, i, 1982, the PA Deppartment of Revenue will calculate action 7345, as amended. isfied from a subsequent judicial sale or liability with which daily interest on all tax 4eficiencies 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 is calculated on a daily basis at the follow- is filed. Sec Act of Dec. 12, 1994, 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. RAF LEASE OF LIEN 1/i/8B thru 12!31/91 11% .000301 1/1/92 thru 12f31/92 9% .000247 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use 1/1/43 thru 12/31!94 7% .000192 Tax Act, 72 P.S. Section 2614.13, as amended. The Secretary or his delegate may issue a Certificate of Release 1/1!95 thru 12131/98 9% D 41 of any lien imposed with respect to any tax if (a) the liability 1/1/99 thru 12!31/99 7% .000192 is satisfied, satisfaction consisting of payment of the amount 1/1100 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, 1/1101 thru 12!31/01 9X .040241 the Vehicle Code, (75 Pa. C.S. 9615). or (b) the liability becomes legai1g unenforceable. 111/02 thru 12/31lD2 6% .000164 Ex ion• Interest on Corporation Taxes is computed after the 111/03 thru 12!31/03 5% .000137 eT~n~s paid. 111/04 thru 12131/04 4% .000110 Liens for Inheritance Tax and Estate Tax arise under the In- 1/1/05 thru 12/31/05 5% ..000137 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1/1/Ob thru 12!31/06 I% .000192 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. CLASSES OF TAX 1/1/01 thru 12/31/D7 B% .000219 seq. (For decedents with date of death prior to December 13, 1/i/08 thru 12/3ilO6 7% .000192 1982, liens arise under the Inheritance and Estate Tax Act of C.S. (O1) Capital Stock Tax 1/1/09 thru 12131/09 5x .00037 1961, 72 P.S. Section 2485 - 101 et. se F.F. (02) foreign franchise Tax 1/1/10 thru 12131!10 4 .000 10 Q• 1/1 ii th 112/31/12 3 04 82 C.L. (03) Corporate Loans flax ---Taxes ~~iat become delinquen on or before Dec. 31,:1981 Liens for State or State and Local Sales, Use and Hotel 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 Income Tax balance is paid in full. and Fees arise under Section 242, Act of March 4, 1911, No. 2 as G.R. (10) Gross Receipts Tax ---Taxes that become delinquent on or after Jan. 1, 1982 are amended, 72 P.S. Section 1242. P.U.R. (20) Public Utility Realty Tax subfect 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. (fi0) 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) Coopeeative Associations * Use this rate for M.C.R.T.IIFTA 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, (75 Pa. C.S. 9013). E.M.T. PA Income Tax (Employer Withholding) Dept. of Revenue Taxpayer Service & Information Center, (711) 787-1064.