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HomeMy WebLinkAbout12-5639 PA DEPARTMENT OF REVENUE -`,L~.D"~~" ~ Pennsylvania BUREAU OF COMPLIANCE 41 q LIEN SECTION , , ~ ~"f ~~~~~Qt~ PO BOX 280948 lit i ; DEPARTMENT OF REVENUE HARRISBURG PA 17128-0948 REV-159 CN DOCEXEC (]0-09) '~~t2 SAP t 0 Pit 3. ~+5 p~~t~SYLOVA~I~A ~`Y ~ ~ COURT 0~ COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: IVAN I ORLOVIC 2011 HARVARD AVE CAMP HILL PA 17011-5428 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF L I EN Pursu.nt to the lays of the Coxonvaslth of Penns~lvanis, tn.r. is n.r..itn tr.n:.itt.e , e.ruti.a oeoV et'',. li.n 356-74-0592 to h. ent.r.e et r.oore in rear ceenty CLASS OF TAX PERIOD, DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX TOTAL TAX (OR DUE DATA) SETTLEMENT NUMBER 1 2 3 4 5 6 P.I.T. 2010 NOV 14 2011 R07504 345.00 378.26 TOTALS S345.00 5 78.26 INTEREST COMPUTATION DATE N U V 0 4 2 0 1 2 FILING FEE(S) 521.50 The undersigned, the Secretaryy of Rev nue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) Pennsylvania, certifies this to be a rue and correct copy of alien against the above-named $ 1 O • 0 0 taxpayer for unpaid tax, interest, ad itions or penalties thereon-due from such taxpayer and which, after demand for payment t ereof, remains unpaid. The amount of such unpaid ADDITIONAL INTEREST tax, interest, additions or penalties is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, p~rsonal or both, as the case may be. SETTLEMENT TOTAL 5 4 0 9. 7 6 ~~.~Pd Auc o 9 2012 0~`~~ ~ (cl~SS9S'4a SECRETARY OF REVIENUE DATE (OR AUTHORIZED DEC'EGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE a~b~PS~ LIEN FOR TAXES, PENALTIES AND INTEREST & U, State Sal es .and :Use Tax L.S__ & U. .Local Sales and Ilse Tax General information: R'. T.T. Realty Transfer Tax IN. & EST. Inheritance and Estate Tax Cor ak tion Tax Liens provided under the Fiscal Code arise at L.f•T. Liquid Fuels Tax (Gasoline) the time of sett ement assessment) and are liens upon the fran- F.U.T. Fuels Use Tax (Diesel and Special fuels) chises and property. both real and personal, with no further nd- M. G.R.T. Motor Carriers Road Tax COMMONWEALTH OF PENNSYLVANIA tice. The filing of a Notice of a lien with a county O,F.T. Oil Franchise Tax prof onetary is not a requisite, and the lien remains in full M.T. Public Transportation Assistance Fund Taxes and Fees V . force and validity without filing or revival until paid. 8DS Motorbus Road Tax L.F. & F.T. Liquid Fuels and fuels Tax IVAN I ORLOVIC Inherit rr e Tax Liens are Liens qn real estate which continue unti 't e tax tis paced'- SETTLEMENT {1F AGCO3)'NT P r on 1 In m T Em l r i hh 1 in T x Realt Trans- The "TOTAL" (column 6) for each typo of tex listed on this f r ax a i ~ x e s Tax Notice of Lien comprises the balance of tax due (column 5) plus Mo r arr rs ax p r x i an Fr n- assessed additions and/or peiraities and assessed and accrued NOTICE OF TAX LIEN ch x an e n ue' x lens are lens upon interest to the interest computation date on the face df the t e ranchises 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 shall not attach to stock of goads, wares, terest computation date, the payment must include the lien fii- Filed this day of or merchandise regularly sold in the ordinary coarse of business ing costs acid acCruetl interest from the interest computation of the taxpayer. Tire lien has priority from the date of entry of date to and through the payment date. record, For any delinquent taxes due on or before Dec. 31, 1981, at m. interest is imposed at the following rates: PLACE OF FILING Nt?TIGE FORM C.S.,f.F.,C.L.,C.M.I. - 6% per annum (due date to payment date) C.I. ,G.R.,C.A.,S.T. - 6% per annum (due date to payment date) Place of filing: The Nbtice of Lien shall be filed: B.L.,N.E.,G.P.,M.1. - 6% per annum (due date to payment date) (a) In the case of real property, in tfte office of the pro- P.U.R. - 1% per month or fraction CLERK (or Register) thonotary of the county in which the property suh$ect 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.& 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 IN. & E57. - 6% per annum LIENS FOR TAXES AUTOMATIC REVIVAL 4F NOTTGE AND PRIORITY OF NOTICE L.F.T.,F.U.T. - i% per month_or fraction M.C.R.T. * 1% per month pr fraction Liens for Corporation Taxes arise under Section 1401 of the O.F.T. - 18% per annum Fiscal Code, 72 P.S. Section 1401, as amended. G n ral R le: According tp the Fiscal Code.. the Notice of Lien is au oara ca y 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 f11ed by the arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. commonwealth shall have priority to, and be paid m ful 1, before afterrJan~ lax 982hatherPA De artmlent of Revenueavbrilocatculate 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 property may be charged. Exception: The commonwealth 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 any 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. 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. ing rates. Liens for Liquid Fuels Tax arise under Section 13 of the Delinquent Date Interest Rate Daily Interest Factor 1/1/8a thru 12/31/91 11% .D04301 Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. ac tEASE OF _LIEN 1/1192 thru 12l31l~2 9% 000247 1!1193 thru 12/311 4 7% .000192 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use The Secretary or his delegate may issue a Certificate of Release 1/1195 thru 12/31/98 9% .000241 . of)o~92 Tax Act, 72 P.S. Section 2fi14.13. as amended. of any lien imposed with respect to any tax if (a) the liability 1/1/99 thru 12l3U9 7% ,000219 is satisfied. satisfaction consisting of payment of the amount 1%1%O1 thru 12 31%01 9% .000247 Liens for Motor Carriers Road Sax arise under Chapter 96 of assessed together with all interest and costs in respect thereof. 1/1/02 tttru 12/311(j2 6% .000164 the Vehicle Code, (75 Pa. C.S. 9615). or (b)-the liability becomes legally unenforceable. 1/1103 thru 12/31/003 5% .000137 Exce ion: Interest on Corporation Taxes is computed after the 1/1/04 thru 12/31/04 4X .000110 ien is paid. 1/1/05 thru 12/31/05 5% .006131 Liens for Inheritance Tax and Estate Tax arise under the In- 1/1/06 thru 12/31/06 7% .000192 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. CLASSES OF TAX 1/1107 thru 12/31/Q7 8% .040219 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1/1/OS thru 12/31f 7X .000192 seq. (For decedents with date of death prior to December 13, 1/1109 thru 12/31!09 5% .000137 C.S. (01) Capital Stock Tax 111/10 thru 12/31/10 4% .000110 1982, liens arise under the Inheritance and Estate Tax Act of F F (02) foreign Franchise Tax 1/111 th~~ 2631/12 3~ OO1~~82 1961, 72 P.S. Section 2485 - 101 et. seq.). C.L. (03) Corporate Loans Tax axes a eco~e delinquen on or before Dec. 1981 C.N.I. (04) Corporate Net Income Tax will remain a cdnstant interest rate until the delinquent Liens for State or State and Local Sales, Use and Hotel C I, (O5) Corporation Income Tax balance is paid in full. Occupancy Tax and Public Transportation Assistance Fund Taxes G,R, (10) Gross Receipts Tax ---Taxes that become delinquent on or after Jan. 1, 1982 are and Fees arise under Section 242, Act of March 4, 1971, No. 2 as P,U.R. (20) Public Utility Realty Tax subject to a variable interest rate that changes each amended, 72 P.S. Section 7242. S.T. (30) Shares Tax calendar year. B.L. (40) Corporate Loans Tax (Banks) ---Interest is calculated as follows: 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. (60) Gross Premiums Tax' M.I. (70) Marine Insurance Tax * Use this rate for M.C.R.T.IIFTA 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) Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under E.M.T. PA Income Tax (Employer Withholding) Dept. of Revenue Taxpayer Service & Information Center, Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). f717) 787-1064.