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HomeMy WebLinkAbout13-0063f3 - Od(o3 ~ rvi 1 lertn Pennsylvania ~ BUREAU OF COMPLIANCE DEPAR'"MENT OF REVENUE PO BOX 280948 HARRISBURG PA 17128-0946 REVK-159 (1c i ) REVOOOK9 DOCEXEC CERTIFIED COPY OF LIEN BROWN, DAVID A 4201 CARLISLE RD GARDNERS PA 17324-9087 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA E I N :...................................... .......... 23-28 75287/000 Notice Date :....................................November 20, 2012 Notice Number :...............................727-500-512-111-5 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 TAX TYPE ACCOUNT ID TAX TAX TAX PERIOD PERIOD TOTAL BEGIN END SALES 83754205 05-01-12 05-31-12 1,972.11 2,365.58 TOTAL: 1,972.11 2,365.58 FILING FEE(S): 21.50 SATISFACTION FEE(S): 10.00 SETTLEMENT TOTAL: 2,397.08 C7 © ~- t.~i C.. -i ~. ~ ~~ i ~ a~ ~d ~~ ~ 4 ~t ~-- t~ ~ ~ ^r„ A, -,t ~ ~ ' T~ --~. INTEREST CALCULATION DATE: 02-13-13 The undersigned, the Secretary of Revenue or authorized delegate of the Commonwealth of Pennsylvania, certifies this to be a true and correct copy of a lien against the above-named taxpayer for unpaid tax, interest, additions or penalties therein due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid 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. ~ d 1.5o P~ P~ C~ 1 ON3337~{ ~# aa~e~s ~~ November 20, 2012 S C ARY OF REVENUE (OR UTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE S COMMONWEALTH OF PENNSYLVANIA VS BROWN, DAVID A NOTICE OF TAX LIEN filed this day of at m• LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code> 72 P.S. Section 1404, as amended. Liens for Personal Income Tax and Empbyer Withholding Tax arise under Section 345 of the Tax Reform Code of 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 PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of fAct of December 13, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.9:A. Sects 1701 et. seq. (For decendants with date of death prior to Qecemhei 13,"P, liens arise under the Inheritance and Estate Tax Act of 1961,. 72 P°'..~s. Sr;Ctibff•2485 - 101 et. seq.). Liens for State;.'or State and`LeCal.Sales, Use and Hotel Occupancy Tax and Public Transportatiori:.~sistancs'-Fund Taxes and Fees arise under Section 242, Act of t+,A~~h:4, 1971, NEr: 2°as amended, 72 P.S. Section 7242. Liens for Motois Ri~ad TeX ale under Chapter 98 of PA Vehicle Gode, (75 PA C.S. 9815):. :. LIENS FQR TAlL3 PENALTIES AND INTEREST GENERAL INFORMA`K~ON: Corporation Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) and are liens upon the franchises and property, both real and personal, with no further Notice. The filing of a Notice of Lien with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until paid. Inheritance Tax Liens are liens on real estate which continue until tax is paid. Per n I I me Tax Em I er Wi h 'n Tax Re Transfer T lee and Use ax Liquid F I Fuel Use Motor Carriers aad Tax and Motorbus Tax liens are bens upon the franchises. as well as real and personal property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property is situated :and shall not attach to stock of goods, wares, or merchandise regularly used in the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shalt be flied: (a) to the case of Reai Property, in the office of the Prothonotary of the county in which the property subject to the lien is stuated 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 !fen is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE: According to the Fiscal Gode, the Notice of Lien is automatieatly revived and does not require refiling of the Notice by the Commonwealth. Ahy Notice of Lien filed by the Commonwealth shall have priority to, and be paid in full, before any other obkgation, judgement, clalrn, lien, or estate is satfsfed from a subsequent judicial sale or tlabiMy with which the property may be 'charged. EXCEPTION: The Commonwealth does not maintain priority of tax liens over` any existing mortgages or liens which are properly recorded a# the time that the tax lien is filed: SEE: Act of December 12, 1994, P.L. 1015, No. 138. RELEASE OF LIEN. Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or his delegate tray issue a certificate of release bf any lien imposed' with respect. to any tax if: (f) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect thereof; or (2) the liabifity has become legally unenforceable EXCEPTION: Interest on Corporation Taxes is cemputed after a lien is paid. SETTLEMENT OF ACCOUNT. The "Total" column (Column 6) for each type of tax listed on this Notice of Lien includes the balance of tax due (Column 5) plus assessed additions and/or penafGes, and assessed and accrued interest up to the interest computation date on the face of this notice. If ,payment or settlement of account is made after the interest. computation dale the payment mu&t include the lien filing costs and accrued interest from the interest computation date to and through the payment date. For any delinquent taxes due on or before December 31, 1981 , interest IS imposed at the following rates. C.S., F.F., C.L., (".N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE] Gl., G.R , C.A , S.T. - 6 % PER ANNUM (DUE DATE `O-PAYMENT DATEj. B.L., N.E., G.P., M.I. - 6 % PER ANNUM ((DUE DATE TO PAYMENT DATEj P.U.R. - 1% PER MONTH CTR ERAGTION (DUE RATE TO PAYMENT DATE! P.LT.. E.M.T.. - 3!4 OF 1% PER MONTEi OR FRACTION S. & U. - 3!4 OF 1 % PER MONTH OR FRACTION R.T.T. - 6 % PER ANNUM INH & EST. 6 % PER ANNUM L.F.T., F.U T - 1%PEA MONTH OR FRACTION M.C. R.T. t % PER MONTH OR FRACTION O.F.T. 18 % PER ANNUM For afl taxes that are originally .due and payable on and after January 1; 1982, the -PA Department of Revenue will ca~ulate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year. Interest is'ca~ulated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1/1/84 THRU 12/31/84 tt % .000303 1!1/85 THRU 12731 /85 13 % .000356 1/1186 THRU 12/31/86 10l .000274 t/tf87THRU 12P31/87 9'! .000247 1/1/91 THRU 12/31/91 t 1 % .000301 1l1I92THRU 12/31/92 .000247 S/ti'94 THRU 12131!94 ?°o .000192 t 11/95 THRU 12131 /98 9 % 000247 1!1199 THRU 12/31/99 7 % .000192 111lOOTHRU 12!31/00 8% 000219 911101 THRU 12/31101 9% 000247 1 /t/02 THRU 12131!02 6 % .000184 1!1!03 THAU t 2/31 103 5 % .000137 t/t/04THRU 12/31/04 4% .000110 1!1/05 THRU 12!31105 5°io OOOt 37 111l06.THRU 12!31106 7% OOOt92 1 /1/07 THRU 12/31 l07 8 % .000219 v1/oe THRU 12131/08 7% oaole2 t/t/09THRU 12/31/09 5% 000137 t/1110 THRU 17131!10 4% .000110 t/1!11 THRU 12/31/12 3 % .000082 ---Taxes that become delinquent on or before Dec. 31, 1981 are subject: to a constant interest rate unfit the delinquent balance is paid off. ---Taxes that become delinquent on or after Jan. 1, 1982 are subject #o a variable interest rate that changes each calendar year. ---Interest is ca~ulated as follows: INTERESDELINQUENT) X (DAILY NP~ST ~ACTOfi)OF DAYS..