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HomeMy WebLinkAbout12-7465PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 DEC i 2 PM i ~ 23 ~~- Pennsylvania ~ DEPARTMENT OF REVENUE REV-159 CM OOCE SEC (]0-09) .~ ~a ~~~s C~~~ ~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: TERRY LAUDIG 105 E MAIN ST TO THE PROTHONOTARY OF SAID COURT: MECHANICSBURG PA 17055-3854 Pwraw.nt to th< laws of the <a..enwe<lth „ Penn39)<enie. CERTIFIED COPY OF L I EN there is herewith trans ~i ttea a car tifiea c<RV of a lien to he enteree of reeera in 9<wr Cewnt9 169-44-5088 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 p 3 4 5 P.I.T. 2007 MAR 02 2012 R79513 611 0 6 . 0 915.81 TOTALS $611.00 $915.81 INTEREST COMPUTATION DATE JAN 1 5 2 0 1 3 FILING FEE(S) $21.50 The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) Pennsylvania, certifies this to be a true and correct copy of a lien against the above-named $ 1 ~ , ~ ~ taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer and which, after demand for payment thereof, 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, personal or both, as the case may be. SETTLEMENT TOTAL i~~/~"-- S 9 4 7.31 ~.~i,so~~d P~ ~F OCT 22 2012 a~"'~ ^ SECRETARY OF REVENUE ~}~ ~b0 v'7 (OR AUTHORIZED DELEGATE) DATE ~~ ~~-1~/ PART 1 - TO BE RETAINED BY RECORDING OFFICE -1T COMIMONWEALTH OF PENNSYLVANIA V, TERRY LAUDI6 NOTICE OF TAX LIEN Filed this ~ day of ,_ at m. CLERK fpr Register? LIENS FO1t TAXES Liens for Cohporation Taxes anise under Section 1401 of the Fiscal Code, 72 P.S. Section 141, as amended. Liens for Personal income Tax'and Employer Withholding Taxes arise under Section 345 of the Tax Reform Code of i971, 72 P.S. Section 7345, as emended.. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. Liens for Liquid fuels Tax arise under Section 13 of the Liquid fuels Tax Act, 72 P.S. Section 2611-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the Vehicle Code, (75 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq.. 72 Pa. C.S.A. Section 1701 et. seq. (For decedents with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq.). Liens for State or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and fees arise under Section 242, Act of March 4, 1911, No. 2 as amended, 72 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of the PA Vehicle Code, (75 Pa C.S. 9815). Liens for Liquid fuels and Fuels Tax, and the tax imposed in Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). LIEN FOR TAXES, PENALTIES AND INTEREST General 'nformation: Co_r_~o_ra~tion lax~Li nsns. provided under the Fiscal Code arise at the trm~ e of settlP~-ment fosse sment) and are liens upon the fran- chises and property, bath real and perspnal, with no further no- t~ The f~l~,ng of a Notice of a Lien with a county p~oandavalditytwithbut,filingao© revivalnunt~tapai~n full Inherit nc Tax Liens are liens pn real estate which continue unti~t e tax 15 paid. p n 1 Income Tax €m to er Withnaid'n Taz Realt Trans- fer Tax e nd U e ex L~ u u ax Fue s Use ax Motor Carvers Road ax otorbus Road T x i om an ran- cha x an L~ ui Fu sand Fue s x lens are lens upon the ranchise< as we as rea and personal property of tax- payers, but. only a#ter they have been entered and docketed. of record by the prothonotary of the county where such property is situated. These liens shall not attach to stock of goods, wares, or merchandise regularly sold in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF FILING NOTICE FORM Place of filing: The Notice of Lien shall be filed: (a) In the case df real property, in the office of the pro- thpnotary of tiie county in which the property subject to the lien is situated and tb) in the case of personal property, whether tangible or intangible in the office of the prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE General Rule: According to the Fiscal Code, the Notice of Lien is automaticaTlY revived and does not require refiling of the Notice by the commonwealth. Any Notice of Lien filed by the commonwealth shall have priority to,.and be paid in full, before any other obligation, judgement, clam, lien or estate is sat- isfied from a subsequent judicial sale or liability with which the property may be charged. Exceation: The commonwealth does not maintain priority of tax liens over any existing mortgages or 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. RELEASE OF LIEN The Secretary or his delegate may issue a Certificate of Release of any lien imposed with respect to any tax if (a) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof or (b) the liability becomes legally unenforceable. Exce ti on: Interest on Corporation Taxes is computed after the ion is paid. CLASSES OF TAX C S. (O1) Capital Stock Tax . F F, (02) Foreign Franchise Tax . L. C (03) Corporate Loans Tax . C.N.I. (04) Corporate Net Income Tax C.I. (05) Corporation Income Tax R G (10) Gross Receipts Tax . . P.U.R. (20) Public Utility Realty Tax S.T. B.L. (30) (40) Shares Tax Corporate Loans Tax (Banks) N.E. (50) Net Earnings Tax 8 p, (60) Gross Premiums Tax , I. M (10) Marine Insurance Tax . A. C (80) Cooperative Associations . P.I.T. E.M.T. PA I PA I ncome Tax (PA-40) ncome Tax (Employer Withholding) S, & U. State Sales antl Use Tax ..5: & ',. ~oca1 Sales and'USe lax ;(,T.T, Realty Transfer Tax IN. ~ ESi. Inheritance and Estate Tax L,F.T. 'iquid Fuels Tax tGasoiine) F,U,T, Fuels Use Fax {piesei and Special Fuels) M.C.R.T. Motor Carriers Road Tax O.F.T. Oil franchise Tax M.T. Public Transportation Assistance Fund Taxes ono Fees BUS Motorbus Road Tax L,F. & F.T. Liquid fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTA!" (column 6) for each type of tax listed on this Notice of Lien comprises the balance of tax due (column 5) plus assessed additions and/or penaities and assessed and accrued interest to the interest computation date qn the face. of the Notice. If payment or settlement of the aecount is made after the in- terest computation date, the payment must include the lien fil- ing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the following rates: C.S.,F.F.,G.L.,C.N.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) B.L.,N.E.,G.P.,M.I. - 6% per annum tdue date to payment date) P.U.R. - 1% per month' or fraction {due date to payment date) P.I.T.,E.M,T. - 3!4 of 1% per month or fraction S.& U. - 314 of 1X per month or fraction R.T.T. ~ 6% per annum IN. & EST. 6% per annum L.F.T.,F.U.T. 1% per month or fraction M.C.R.T. * - 1% per month or fraction O.F.T. - 18% per annum For all taxes that are originally due and payable on and the PA Department of Revenue will calculate 1982 1 , , after Jan. daily interest on ail tax deficienci es using an annual interest a n r e lendar year. a s e a appltcable interest rates The follows INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Delinquent Date Interest Rate Daily Interest Factor 000301 1/1188 thru 12!31!91 11% 1!1/92 thru 12/31/92 9% . .000247 1/1/93 thru 12/31/94 7% 9% .000192 .000241 1/1/95 thru 12/31/98 1/1/99 thru 12/31/99 1% .000192 1/1/00 thru 12/31/00 8% 9% .000219 .000247 1/1/O1 thru 12/31!01 1/1102 thru 12/31/02 6% .000164 1/1103 thru 12/31/03 5% 4% .000137 .000110 1/1104 thru 12/31/04 1/1/05 thru 12/31/05 5% .000137 000192 1/1/06 thru 12/31/06 1% 8% . .000219 1/1107 thru 12/31/07 1!1/08 thru 12/31/08 7% .000192 000137 1/1/09 thru 12/31(09 5% 1!1/10 thru 12/31/10 4% . .000110 1/1411 th£k 2631/12 3~4 a ecome delinquen on - 00~g82 or before Dec. 1981 axes - will remain a constant interest rate until the delinquent balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 are subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: X NUMBER OF DAYS DELINQUENT X - C INTEREST IN~EREST FACTOR, DAILY * Use this rate for M.C.R.T./IFT A effective Jan. 1, 1996. ** Interest rates prior to 1988 m ay be obtained by calling PA Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064.