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HomeMy WebLinkAbout12-5642 _ _ PA DEPARTMENT OF REVENUE pQ~~SyLV~1 11~ BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 ( ~-€~'_~i~~js,~~, J DEPARTMENT OF REVENUE HARRISBURG PA 17128-0948 t ~~~~~~~~~~Ni\~ U REV-159 LM OOCE%EC (]0-U9) y { ~w ( r01~ SEP l 0 PM 3: 4~ ~~~s~isYt°v~r°~~a~~ ~ ~~a sou COURT O~F COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: L RONALD ANDERSON BERNADETTE M ANDERSON 40 GOLDENROD DR CARLISLE PA 17015-9009 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the lsws of She Co.wnweelth of Penn{Ylvenie, that. i. h.rewith tr.n..itt.a . ~ertifi.a CePY of .lien 191-32-3814 to he enterea of reoora in rover cownty CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 P.I.T. 20101 SEP 30 2011 N06988 1428.00 1592.15 roTaLs 51428.00 5 592.15 INTEREST COMPUTATION DATE ~ O C T 2 5 2 0 1 2 FILING FEE(S) 521.50 The undersigned, the Secretary of Re enue (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 $ 1 0 • 0 0 taxpayer for unpaid tax, interest, a Iditions or penalties thereon due from such taxpayer ADDITIONAL INTEREST and which, after demand for paymenthereof, remains unpaid. The amount of such unpaid tax, interest, additions or penaltle is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, ersonal or both, as the case may be. SETTLEMENT TOTAL 51623.65 X31. SC'>p d AuG o2 2012 a ~ (p~SS9Ssa- SECRETARY OF REVENUE DATE Cj~i (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE (j a~ ~ s L3EM F(I'R TAXES, PENALTIES AND INTEREST S. a U. State Sales and Use Tax L.S. & U. local Sales and Use Tax General information: R.T.T. Realty Trahsfei• Tax IN. & EST. Inheritance and Estate Tax Corp ra ion T L'en~ 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) COMMONWEALTH OF PENNSYLVANIA chiles and property, both real and personal, wi h nt f rther no• M.C.R.T. Motor Carriers Road Tax ti e The filing of a Notice of a Lien with a county. O.F.T. Oil franchise Tax V . prot onotary is not a requisite, and the lien remains in full M.T. Public Transportation AsS stance Fund Taxes and Fees force and validity without filing or revival until paid. BUS Motorbus Road Tax L RONALD ANDERSON t.F. & F.T. Liquid. Fuels and Fuels Tax & BERNADETTE M ANDE'RSDN Inheri ante Tax Liens are liens on real estate which continue untiT`t"fie tax s pT ofd. - SETTkEMENT OF ACCOUNT. Per on l n m T x to r Wi hh l in Tax Re'lt Trans.- The "TOTAL" (column 6) for each type of taz listed on this f r ax ~ x ue s x Notice of Lien comprises the tralance of tax due (Column 5) plus Motor arriers o ax otor s ax om an ran- assessed additions and/or pen4lties and assessed and accrued NOTICE OF TAX LIEN c se x n u s n u s' x ens 8re ens upon interest to the interest computation date on the face of the the -rant ses as we as rea an pehsonal property of tax- payers, but only after they have been entered and docketed of Notice. record by the prothonotaryy of the county where such property is If payment or settlement of the account i made after the in- situated. These liens shall 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 ttie interest computation of the. taxpayer. The lien 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, PLACE. OF FILLNO NOiI E FORM interest is imposed at the foliowin9 rater. C.S.,F.F.,C.L.,C.N.I. - 6X per annum (due date to payment date) C.I.,G.R.,C.A.,S.T. - 6% per annwa (due date to payment date) Place of filing: The Notice of Lien shall be filed: B.L.,N.E.,G.P.,M.I. - 6% 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 thondtary of the countyy to 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. - 314 of 1X per month or fraction whether tangible or intangfible in the offtce of the prothonotary 5.& 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 REYI>{AL Of NOTICE ANIY PRIORITY OF NOTICE L.F.T.,f.U.T. - i% per month or fraction Liens for Corporation Taxes arise under Section 1401 of the M.C.R.T. * - 1% per month or fraction Fiscal Code, 72 P,S. Section 1401, as amended. Gen r 1 R l According to the Fiscal Code, the Notice of Lien O.F.T. - 18% per annum is automat ca ~iy 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 fuii, before For all taxes that are originally due and payable on and Section 7345, as amended. any other obligation:, judgement, claim, lien or estate is sat- after Jan. 1, 1982,. the PA Department of Revenue will calculate isfied from a subsequent judicial sale or liability with which daily interest on alt 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 Tiens 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. 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 Liquid Fuels Tax Act, 12 P.S. Section 2611-M, as amended. RELEASE O~ LIEN 1/1/8$ th;^u i2/31/91 11X .000301 1/1/92 thru 12/31/92 9% .000247 Liens for fuel Use Tax arise under Section 13 of the Fuel Use 1/1/93 thru 12!31/44 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 12/31/98 9% .000247 of any lien imposed with respect to any tax if (a) the liability 1/1/99 thru 12131!99 7X .000192 is satisfied, satisfaction consisting of payment of the amount 1/1/QO thru 12/31/00 8% .OQD219 Liens for Motor Carriers Road Tax arise under Chapter 96 of assessed together with ail interest and costs in respect thereof, 1/1/O1 thru 12/31/01 9% .000247 the Vehicle Code, (75 Pa. C.S. 9615). or (bl the liability becomes legally unenforceable. 1/1102 thru 12/31/02 6% .000164 ,E..xce~.i.o~n: Interest on Corporation Taxes is computed after the 1/1/03 thru i2/31/D3 5% .000137 Liens for Inheritance Tax and Estate Tax arise under the In- ~a~'+ as Paid• 1/1/04 thru 12/31/D4 4% .000110 1/1/05 thru 12/31/05 5% .000137 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1/1/06 thru 12/31!06 7% .000192 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. CLASSES OF TAX 1/1/01 thru 12!31/07 8% .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 1/1/09 thru 12131/04 5X .000137 F.F. (02) Foreign Franchise Tax 1/1/YO thru 12/31/1D 4% .000110 1961, 12 P.S. Section 2485 - 101 et. seq.). 1/1 11 th l2 31112 3 00 2 C.L. (03) Corporate Loans Tax ---Taxes ~Ka~ become delinquent on or before Dee. 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, 1971, 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 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 Associations * 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, (75 Pa. C.S. 9013). E.M.T. PA Income Tax (Employer Withholding) Dept. of Revenue Taxpayer Service & Information Center, (717) 187-1064.