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HomeMy WebLinkAbout13-0055PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 260948 HARRISBURG PA 17728-0948 13-005 C~~~~~-~, Pennsylvania ~ DEPARTMENT OF REVENUE REV-159 [M DOCE%E[ (1l-19) y~ 1 ~ f Z ~~ ~~ryy~ rJ~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANI~•~ 3 ~~ ~~ ~ ~ ~ NAME AND ADDRESS: KATHY A LEBO IND AND AS PARTNER OF LIFESTYLE CONSTRUCTION LLC 554 POPLAR CHURCH RD TO THE PROTHONOTARY OF SAID COURT: CAMP H I L L P A 1 7 0 1 1 P~r=e.nt to the lets et the Ce..e~ve.lth 9t Fenns9lvani., CERTIFIED COPY OF LIEN there is he revith transni tt ea a certi ti ee coov of a lien to be enteree of racers ie %.er anYllt9 262926494 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 p 3 4 5 6 EMPLOYER 07/08-09/08 JUL 04 2012 007400-02 0.00 451 00 EMPLOYER 10/08-12/08 JUL 04 2012 007400-02 0.00 . 1257 71 EMPLOYER 01/09-03/09 JUL 04 2012 007400-02 89.71 . 678 45 EMPLOYER 04/09-06/09 JUL 04 2012 007400-02 78.00 . 463 51 EMPLOYER 07/09-09/09 JUL 04 2012 007400-02 63.80 . 216.76 rorALS $231.51 $3067.43 INTEREST COMPUTATION DATE F E B 1 4 2 0 1 3 FILING FEE(S) $21.50 he undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) ennsylvania, certifies this to be a true and correct copy of alien against the above-named axpayer for unpaid tax interest additions r l i $ 1 0 . 0 0 , , o pena t es thereon due from such taxpayer nd which, after demand for payment thereof, remains unpaid. The amount of such unpaid ADDITIONAL INTEREST ax, interest, additions or penalties is a lien in favor of the Commonwealth of Penns l i ' y van a Pon the taxpayer s property, real, personal or both, as the case may be . SETTLEMENT TOTAL ~~ $3098.93 f 1 t ~~ ~~~~-cam ~ a1.5D Po Pt,FF NOV 16 2012 !/~ 1oU3337~/ SECRETARY OF REVENUE DATE 2~ea s y85 ~ (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE CDMMC)NWEALTH CIF PENNSYLVANIA V. KATHY A LEBO & LIFESTYLE CCINSTRUCTIC)N LLC NOTICE OF TAX LIEN ..-11ed `.hiS ~~ day ~f _~.-___v_...._.x at _m. CLERK Cor Register) LIENS FOR TAXES Liens for Corporation Taxes arise under Section. 1401 of the ca: Code, 7r °.S,Secti;r, :TO1, as amended, Liens for Personal Income Tax and Employer Withholding Taxes arise under Section 345 of the Tax Reform Code cf 1971, 72 P.S. Section 7345, as amended, 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 ari;e under the In- heritance and Estate Tax of 1982, Ac f•Becemb~r- 13,,•1982., P.L. 1086, No. 225 Section 1 et. seq., 72 ~C S q:'~.~ectfion 17D1 et. seq. (For decedents with date of dea 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, 1971, 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 :ene^a': information: ~~C_o_r_por~at__ion T x Liens provided under the Fiscal Lode arise at the time of sett ement assessment) .and are liens upon°the fran- chises and prbperty, both rear and .personal, with no fdrther no- tice. The filing,©f e Notice of a Lien with a county protl'ionotary is not a requisite, and the lien remains in full force and validity without filing or revival until paid. Inheritance Tax Liens are 1ien.s on real estate which. continue ,nt~ t e tax is'paid. Personal income lax Emlo er Withhol in Tax Reap Trans- fer ax a es an s ax t ~ ue x u s s x Mo r rnier a ax Motbr us R om n ran- c Tse ax L~ u~d a an ue ax ens are lens upon t e rated ices as we as Tea. an .personal property of tax- payers, but only after they have been entered and docketed pf 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: ia) In the case of real property, in the office of the pro- thonotary of the county in which the property subject to the lien is situated and (b) 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 PRLORITY OF NOTICE Gen r~a_l_R~ul~: According to the Fiscal Code, the. Notice of Lien is automatically 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, jud ement, claim, lien or estate is sat- isfied from a subsequent ~udicial sale or liability with which the property may be charged. Exception; The commonwealth does not maintain priority of tax liens over any existing mortgages or Hens 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 casts in respect thereof, or (b) the liability becomes legally unenforceable. E_xce~tion~: Interest on Corporation Taxes is computed after the ~eT~n is paid. CLASSES OF TAX C.S. (O1) Capital Stock Tax F.F. (02) Foreign Franchise Tax C.L. (03) Corporate Loans Tax C.N.I. (04) Corporate Net Income Tax C.I. (05) Corporation Income Tax G.R. (10) Gross Receipts Tax P.U.R. (20) Public Utility Realty Tax S.T. (30) Shares Tax B.L. (40) Corporate Loans Tax (Banks) N.E. (50) Net Earnings Tax G.P. (60) Gross Premiums Tax M.I. (70) Marine Insurance Tax C.A. (80) Cooperative Associations P.I.T. PA I ncome Tax (PA-40) E.M.T. PA I ncome Tax (Employer Withholding) S. & U. State Salesand Use Tax S. x (. l.ocai Sales and Use raz R~T.T, Realty Transfer Tax. 'N, & =S7 Inheritance and Estate Tax -.F.T. Liquid Fuels Tax (Gasoline) F.U.T. Fuels UseTax{Dieset andSpecial Fuels; M.C:R.T, Motor Carriers Road Tax O.F.T. Oil Franchise Tax M,T, Public TransportationAssistance Fund Taxe v --- 8U5 Motorbus Rbad Tax L. r'. 3 F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "70TAL" (column 6) for each type of tax listed on this Notice of Lien comprises the balance of tax due (column 5} plug assessed additions andlor penalties and assessed and accrued interest to the interest computation date on the face of the .Notice. if payment or settlement of the account 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, i981, interest is imposed at the following rates: C.S.,F.F.,C.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) 8.L ,N.E.,G.P.,M.I. - 6% per annum (due 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. 3/4 of 1X per month or fraction R.T.T. - 6% per annum IN. d EST. 6~ per annum L.F.T.,F.U.T. i% 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 cn and after Jan. 1, 1982, the PA Department of Revenue w111 calculate daily interest on all tax deficiencie s using an annual interest rate that wilt vary from calendar yea r to calendar year. The applicable interest rates are as follows. INTEREST: Interest is calculated on a daily basis at the fol)ow- ing rates. ** Delinquent Date Interest Rate Daily Interest Factor 1/1188 thru 1 2/31/91 11% .000301 1/1!92 thru 1 2!31/92 9% .000247 1/1/93 thru 1 2/31/94 7% .D00192 1/1/95 thru 1 2131!98 9% .000247 1/1/99 thru 1 2/31/99 7% 8% .000192 000219 1/1/00 thru 1 1/1101 thru 1 2/31/00 2/31/01 9% . .000241 111/02 thru 1 2/31/02 6% .000164 1/1/03 thru 12/31/03 5% .000131 1/1/04 thru 12/31/04 4% .000110 111/05 thru 12/31/05 5% .000137 1/1/06 thru 12/31/06 7% .000192 1/1/07 thru 12/31/07 8% .000219 1/1/08 thru 12/31/08 7% .000192 1/1/09 thru 12/31/09 5% .000131 1/1/10 thru 12/31!10 4% .ODO110 1/1 11 th ---Taxes ~~ia 112 31/12 3 00~~82 f become delinquent on or before Dec. 1981 will remain a constant interest rate until the delinquent balance is paid in full. ---Taxes that become delinquent on o r after Jan. 1, 1982 are subject to a variable interest ra te that changes each calendar year. ---Interest is calculated as follows : INTEREST = BALANCE OF TAX UNPAID X N UMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. ** Interest rates prior to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & Information Center, (117) 787-1064.