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HomeMy WebLinkAbout12-5644 PA DEPARTMENT OF REVENUE pet111S~/LV8t111 BUREAU OF COMPLIANCE LIEN SECTION 'i DEPARTMENT OF REVENUE PO BOX 280948 HARRISBURG PA 17128-0946 I"~`~"'~~'['U~i~~~~~ 3r 1 ij REV •159 CM DOCEXEC (]0-097 'x 1 1 ~2 SAP 1 ~ P~ 3: ~5 ~~~~~~t~~g~ GOUfi~T`~ ~~~~SYL~p,~1A 'il•}, ` COURT t~F COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: REX A CUFF 1116 TUNBRIDGE LN ICI MECHANICSBURG PA 17050-7691 TO THE PROTHONOTARY OF SAID COURT: II CERTIFIED COPY OF LIEN Pursuant to the laws of the Coronwealth of Penodvlvania, there is n.r.witn tr.na.itt.a a o.rtifietl ceey . lien 174-40-8220 to be entered of ra cortl in year county CLASS OF TAX PERIO DATE OF ASSESSMENT IDENTIFYING DETSETTLEMfNT R TAX TOTAL TAX (OR DUE DAT ) NUMBER 1 2 3 4 5 6 P.I.T. 2010 AUG 26 2011 M03791 871.00 973.07 TOTALS I~, 5871.00 Si 73.07 INTEREST COMPUTATION DATE 1 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) ~ 1 0 • O 0 Pennsylvania, certifies this to be a hue and correct copy of alien against the above named taxpayer for unpaid tax, interest, ad htions or penalties thereon due from such taxpayer ADDITIONAL INTEREST and which, after demand for payment t Ereof remains unpaid. The amount of such unpaid tax, interest. additions or penalties tis a {ien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, p rsonal or both, as the case may be. SETTLEMENT TOTAL 51 04.57 AuG o2 2012 y~ ~(~sS9S5~ SECRETARY OF RE ENUE DATE 0 ~ ~ ¢b (oR AurHORIZED DEUEGarE) PART i - TO BE RETAINED BY RECORDING OFFICE v LIEN FOR TAXES, PENALTIES AND INTER€ST ~.Sg g'U. Locae sales and Use Tax General information; R.T.T. Realty Transfer Tax IN. & EST. Inheritance and Estate Tax Coropration T liens provided under the Fiscal Coda arise at L.F.T. Liquid Fuels Tax (Gasoline! the tfime of Batt ement assessment) and are liens upon the fran- F.U.T. Fuels Use Tax (Diesel and Special Fuels) M.C.R.T. Motor Carriers Road Tax COMMONWEALTH OF PENNSYLVANIA chisel and property, both real and personal, with no further nd- O.F.T. Oil Franchise Tax tice. The filing of a Notice of a Lien with a county M T Public Transportation Assistance fund Taxes and Fees p'ro onotary is not a requisite, and the lien remains in furl BUS Motorbus Road Tax - V . force and validity without filing ar revtval until paid.. L f & F T Liquid Fuels and fuels Tax R EX A CUFF Inh ritance Tax Li~n_s are liens on real estate which continue anti t e tax is paid. SETTLEMENT Of i4CCOUWT Rersana? Inc T x to r Wi hh ldi Tax R 1 Tr n - The."TOTAL° (ca1:umn 6) for each type of tax listed, on this fer a es e i a x e s x Notice of Lien comprises the balance of tax due {column 5) plus Mo rr x x om an ran- assessed additions and7ar penalties and assessed and aGerued c se x a e an ' lens are ens upon interest to the interest computation date on the face of the NOTICE OF TAX LIEN t e rant ses aS tie as rea an personal property of tax- Notice.. payers, but only after they have been entered and docketed of I# payment or settlement of the account is made after the in• record by the prothonotary of the county where such property is terest edmputation`date, the payment must include the lien fil- situated. These liens shall not attacfl to stock of goods, wares. ing costs. and accrued interest from the interest computation day of or merchandise regularly sold in ttee 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 bf record. For any delinquent taxes due on or before Dec. 31, I9 , at m. interest is imposed at the follovin9 rates: PLACE OF FILIN6 NOTICE FORM C.S.,F.F..C.L.,C.N.I. 6% Der annum (due date to payment date) C.I. G.R.,C.A.,S.T. - 5% per annum (due date to Daymant date) Place of filing: The Notice of lien sna11 be filed: B. L N,E.,G.P.,M.1. Der nnonth odrufractiono payment date) (a) In the case of real property, in the office of the pro- P.U.R. (due date to payment date) CLERK Cor Register? thonotary of the county in which the property subject to the 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. R.T.T. _ 6% per annum. I:M, S EST. AUTONATIC R'EViVA F NOTICE AND PRIORITY OF NOTICE L.F.T.,F.U.T. i% per month or fraction LIENS FOR TAXES ^ M.C R.T. * - 1% per month ar fraction O.F.T. - 18%;per annum Liens for Corporation Taxes arise under Section 1401 of the en r 1 R le: According to the Fiscal Code, the Notice of Lien Fiscal Code, 72 P.S. Section 1401, as amended. is automatics 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 filed by the e Tax Reform Code of 1971, 72 P.S. commpnwealth shall have priority to, and be paid in fui before afte~rJan~ 1ax1982fiatherPA Departmentof Revenueawillocalculate arise under Section 345 of th any other opligation, judgement, claim, lien dr estate is sat- daily interest on ail tax deficiencies using an annual interest Section 734.5, as amended. isfied from a subsequent judicial sate or liability with which rate thdt wilt vary from calendar year to calendar year. the property may be chargeQ. Exception: The commonwealth does not The appiicable interest rates are as follows. Liens for Realty Transfer Tax arise under Section 1112-C of maintain priority of tax livens over any existing mortgages or INTEREST: I**erest is calculated an a daily basis at the follow- the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. isefiledit$eerActrofeDec.ri2~rd994atPt`e 1015,tNO. 138 tax lien ingOelireiquent Date Interest Rate Daily Interest Factor Liens far Liquid Fuels Tax arise under Section 13 of the 1/1/88 thru 12/31/41 ii% .000301 RELEASE OF LIEN 1!1(92 thru 12/31/92 9% .000247 liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. 1/1/93 thru 12/31!94 7% .000142 00p247 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 12/3i/98 9% ;pOtl192 Tax Act, 72 P.S. Section 2614.13, as amended. of any•lien imposed with respect to any tax if (a) the liability 1%1%~~p thru 12 31 j0 8% .000219 is satisfied, satisfaction consisting of payment of the amount 1/U01 thru 12/3ll01 9S .044241 gg 1/1/02 thru 12/31702 6% 0 131 Liens for Motor Carriers Road Tax arise under Chapter 46 of ors(b etheoleabilitytbeclsnlegalTyaunenforceableespect thereof, 111!03 thru 12/31/03 5% •00p0p164 the Vehicle Code, (75 Pa. C.S. 9615). Exce tion: Interest on Corporation Taxes is computed after the 1/1/04 thru 12/31/O4 4% .000110 ien is paid. 111!05 thru 12!31105 5X .004137 liens far Inheritance Tax and Estate. Tax arise under the In- 1/1/Qfi thru 12/31IOb 7% .000192 111/07 thru 12!31/07 8% .0 4219 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. CLASSES OF TAX 1/1/08 thru 12/31/08 7% .000192 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1!1/09 thru 12!31!09 5% .004137 seq. (For decedents with date of death prior to December 13, C S (O1) Capital Stock Tax 1/1/10 thru 12131'!10 4% .000110 1982, liens arise under the Inheritance and Estate Tax Act of F F (p2) foreign Franchise Tax 1l1~11 th~~ 2631112 3~ 00~~82 1961, 72 P.S. Section 2485 - 101 et. seq.). C,L, (03) Corpprate Loans Tax axes a ecome delinquen on or before Dec. 1981 C.N.I. i04) Corporate Net Income Tax will remain a Constant interest rate until the delinquent Liens for State or State and Local Sales, Use and Hotel C.1. (05) Corporation Income Tax balance is paid in full. G.R. (10) Gross Receipts Tax ---Taxes that become delinquent on or after Jan. 1, 1982 are Occupancy Tax and Public Transportation Assistance Fund Taxes P U.R. (20) Public Utility Realty Tax subject to a variable interest rate that changes each and fees arise under Section 242. Act of March 4, 1971, No. 2 as S T (30) Shares Tax calendar year. amended, 72 P.S. Section 7242. ---Interest is calculated as follows: g,L. (40) Corporate Loans Tax (Banks) INTEREST = BALANCE OF iAX UNPAID X NUMBER OF DAYS OELINOUENT X Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (50) Net Earnings lax 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./IFTA 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 4502 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).