Loading...
HomeMy WebLinkAbout12-5637 _ _ _ _ PA DEPARTMENT OF REVENUE r,. - e n BUREAU OF COMPLIANCE ;s t^~-~~~~~~" pennsy vania LIEN SECTION i` t 4_ 4. R'~~ ~ ~ PO BOX 280948 ~?~i~ l ~ DEPARTMENT OF REVENUE HARRISBURG PA 17128-0948 ; Z I e REY-159 CR DOCEXEC (1D-D9l . ~,~t2 SEP t 0 PM 3:45 ~~~~ER~AND COUN~`t ~~~xs~r~..vac~tta SCE 3`? ~c~vr~ i ~ia- COURT dF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: JEREMIAH J YOUNG 8 MOUNT ROCK RQ NEWVILLE PA 17241-9414 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the leMS of the Do.ean.eelth of Pannsylvenie. tner. is n.re.itn tren:.itt.a , oerufiee cent .f'~.,e hen I64-70-7976 to e. entree of rNOra in roar cornty CLASS OF TAX PERIODI DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX TOTAL TAX (OR DUE DATA) SETTLEMENT NUMBER I 2 3 4 5 6 P.I.T. 2010' NOV 14 2011 R04137 1046.00 1169.20 TOTALS 51046.00 51169.20 INTEREST COMPUTATION DATE N U V O 1 2 0 1 2 FILING FEE(S) 521.50 The undersigned, the Secretaryy of Reve ue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) Pennsylvania, certifies this to be a t ue and correct copy of alien against the above-named 5 1 0 • 0 0 taxpayer for unpaid tax, interest, add Lions or penalties thereon due from such taxpayer ADDITIONAL INTEREST and which, after demand for payment th reof, remains unpaid. The amount of such unpaid tax, interest, additions or penalties s alien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, pe sonal or both, as the case may be. SETTLEMENT TOTAL 51200.70 gal. AUG o9 2012 a"'`~ ~ IoloSSgssa SECRETARY OF REVgNUE DATE Q (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE p1 O Vy~~ LIEN FOR TAXES. PENALTIES AND INTEREST LS& &.U. Local Sales and tlse Tax. R.T.T. Realty Transfer Tax General information: IN. & EST. Inheritance and Estate Tax Cor r' ion T x Liens provided under the Fiscal Code arise at L.f.T. Liquid Fuels Tax (Gasoline) V the timed se ement assessment) and are liens upo6 the fran- F.U.T. Fuels Use Tax {D~ese1 and Special Fuels) chisel and property, both real and personal, with~.nn #urther no- M.C.R.T. Motor Carriers koad Tax COMMONWEALTH OF PENNSYLVANIA ~t O.F.T. Oit Franchise Tax __t_~,~C The filing of a Notice of a Lien with a Caun y M T public Transportation Assistance fund Taxes and Fees prothonotary is not a requisite, and the :Tien remains in full BUS Motorbus Road Tax V , force and validity withouC filing or revival. until paid. L.F. & F.T.. Liquid'FUels and. Fuels Tax JEREMIAH J YOUNG Inher anc Tax Li ns are hens on real estate which continue untij titre tax s poi SETTLEMENT OF ACCOUNT Person l Inc Tax Em 1 W{ h /din T x Re It Tr ns- The "TOTAL" (column bd for each type. of tax `listed on this f r a s n se ax x e s se ax Notice of Lien comprises the balance of tax due tcoiumn 5) plus t r rr ers ax r s R i n ran- assessed additions and/or penalties and assessed and aecrued NOT ICE OF TAX LIEN c ise ax an i' Fu s ue x lens are yens upon interest to the interest computation date on the face of the the ranc ises as we as rea an personal property of tax- Notice.. payers, but only after they have been entered and docketed of If payment or settlement of the account is made after the in- record by the prothonotary of the county where such property is terest computation date, the payment must include the lien fil- situated. These liens shall not attach to stock of .goods, wares, ing costs and accrued interest from the interest computation day of or merchandise regularly sold in the ordinary course of .business date to and through the payment date, Filed this of the taxpayer. The lien has priority from the date of entry of record. For any delinquent taxes due on or before Dec. 31, 1981, at m. interest is imposed at the following rates: PjLACE OF FILING .NOTICE FORM C.S.,F.F.,C.L,C.N.1. - 6% per annum (due date to payment date) C I.,G.R.,C.A.,S.T. - 6X 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. _ 6%X per month otlufraacteono payment date) (a) In the case: of real property, in the office of the pro- P.U.R. (due date to payment date) CLERK (or Register) thonotary of the county in which the property subject to the - 3/4 of 1% per month or fraction 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.& U. - 6% per annum of the county in which the property subject to lien is .situated. RN?•&'EST. - 6% per annum LIENS FOR TAXES - i% per month or fraction AUTOM TIC R VTY L F NOTICE AND PRIORITY OF NOTICE M.C.R.TF * T - 1% per montti or fraction O.F.T. - 18% per annum d ens for Corporation Taxes arise under Section 1401 of the .G_.e~nera~l Rul- According to the Fiscal Code, the Notice of Lien seal Code, 72 P.S. Section 1401, as amended. is automat7cairy revived and does not require refiling of the Notice by the commonwealth. Any NatiCe of Lien filed by the dens for Personal Income Tax and Employer Withholding Taxes commonwealth shall have priority to, and be paid in full, before afte~rJanl 1ax1982hatherPA Degpartmentdof Revenueawiilocalculate arise under Section 345 of the Tax Reform Code of 1971. 72 P.S. any other obligation, judgement, claim, lien or estate is sat- daily interest on all tax deficiencies using an annual interest Section 7345, as amended. isfied from a subsequent judicial sale or liability .with which rate that will vary from calendar year to Calendar year. the prbperty may be charged. E ion: Ttte commdn+xealth does not The applicable interest rates are as follows. Liens for Realty Transfer Tax arise under Section 1112-C of maintain priority of tax liens over anyy existing mortgages or INTEREST: Interest is calculated on a daily basis at the follow- the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. lsefitedtCSeerActrofeDec.r12 rdg94atPtie 1015,tNot 138,tax lien ingDrelj~uent Date Interl,% Rate Daily Interest Factor 1/1/88 thru 12/31/91 .400341 Liens for Liquid Fuels Tax arise under Section 13 of the RELEASE OF LIEN 1/1(42 thru 12/31/92 9Z .000 47 Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. 1/1!93 thru 12/31/4 '00092 X98 .00021~47 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use The Secretary or his delegate may issue a Certificate of Release 1!1/95 thru 12/31f .000219 1I1/QO thru 12/31/00 8X 069247 Tax Act, 72 P.S. Section 2614.13, as amended. is satisfiedimsatisfacthoo consistngnoftpaymentaoftthelamountty 1!1101 thru 12/31Ji)1 gX 1/1/02 thru 12/31/62 6% .000164 Liens for Motor Carriers Road Tax arise under Chapter 96 of o~s(b etheo9iabelitytbecomesnlegallyaunenforceableespect thereof, 111/03 thru 12/31!03 5X .000137 the Vehicle Code. (15 Pa. C.S. 9615). 1/1/04 thru 12/31/04 4% .000110 Exce ion; Interest on Corporation Taxes is computed after the 1/1/05 thru 12/31!¢5 IX .00¢137 yen s paid. 1/1106 thru 12/31/ 6 .00 192 Liens for Inheritance Tax and Estate Tax arise under the In- 111!47 thru 12!31/67 6X .00 219 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. CLASSES OF TAX 1/1108 thru 12/31/08 .000192 1086, No. 225 Section 1 et. seq.. 72 Pa. C.S.A. Section 1701 et. 1/1/09 thru 12/31(69 .000137 seq. (For decedents with date of death prior to December 13, q~ .000110 C.S. (Oll Capital Stock Tax 1/1/10 thru 1112!//31/10 x OOj~482 1982, liens arise under the Inheritance and Estate Tax Act of F F (02) Foreign Franchise Tax 1l14azgsh~~iat2bec~e delinquent on or before Dec. 1981 1961. 72 P.S. Section 2485 - 101 et. seq.). C,L, (03) Corporate loans Tax will remain a constant interest rate until the delinquent C.N.I. (04) Corporate Net Income Tax balance is paid-in full. Liens for State or State and Local Sales, Use and Hotel C,I, (05) Corporation Income Tax ---Taxes that become delinquent on or after Jan. 1, 1982 are Occupancy Tax and Public Transportation Assistance Fund Taxes G,R, (10) Gross Receipts Tax subject to a variable interest rate that changes each and Fees arise under Section 242, Act of March 4, 1971, No. 2 as P,U,R, (20) Public Utility Realty Tax calendar year. amended, 72 P.S. Section 7242. S.T. (30) Shares Tax ---Interest is calculated as follows: B,L, (40) Corporate Loans Tax (Banks) INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (50) Net Earnings Tax DAILY INTEREST FACTOR. vehicle Code, (75 Pa C.S. 9815). G.P. (601 Gross Premiums Tax M.I. (70) Marine Insurance Tax * Use this rate for M.C.R.T.lIFTA effective Jan. 1, 1996. C.A. (80) Cooperative Associations Interest rates prior to 1988 may be obtained by calling PA Liens for Liquid Fuels and Fuels Tax, and the tax imposed in P I T PA Income Tax (PA-40) Dept. of Revenue Taxpayer Service & Information Center, Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under E.M.T. PA Income Tax (Employer Withholding) (717) 787-1064. Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013).