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J3 - 003o`t l_' r vi ! f c~rwt PA DEPARTMENT OF REVENUE pP.11115~/LVal11a ~ \~ BUREAU OF COMPLIANCE J LIEN SECTION CEPARTMENT OF REVENUE PO BOX 280948 HARRISBURG PA 17128-0948 aev-ls9 cn nocexec ego-ova ~ 021.50 -'Q p~ c~i~~e5ga ,~# as~~3 f-. ~ -y-t -~ `- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA r t "~~' t+~ .-.lid E a o-n ?Mt'} = z~ NAME AND ADDRESS: ~ ~ a MICHAEL W KRUGER ~ ~ '"`` 916 SCOTTISH CT MECHANICSBURG PA 17050-1809 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant Yo the laws of the Conno n~ealth of Pennsylvania. there i~ nerewitn trap:nitree a ~ertifiaa cnvv of alien 170-54-8205 to ee ant area of raonre in vo~r ~o~nty CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER I p 3 4 5 6 P.I.T. 2008 JUL 16 2012 089374 300.34 419.88 P.I.T. 2009 JUL 16 2012 N90479 753.65 1037.80 TOTALS 51053.99 51457.68 INTEREST COMPUTATION DATE F E B 1 9 2 0 1 3 FILING PEE(S) 521.50 SATISFACTION FEEiS) The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of d 5 1 0 . 0 0 Pennsylvania, certifies this to be a true and correct copy of a lien against the above-name taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer ADDITIONAL INTEREST after demand for payment thereof, remains unpaid. The amount of such unpaid and which , enalties is a lien in favor of the Commonwealth of Pennsylvania ns or dditi i t t p o n eres , a tax, upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL /~~,, 51489.18 ~~ NOV 27 2012 SECRETARY OF REVENUE DATE (GR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMfJNWEALI°H GF' F'ENWSYL~JANIA V. P9ICHAEt~ W KRUGER NOTICE OF TAX LIEN ~. .'~ at CLERK .or Register; LIENS FOR TAXES r,r ~ r,~ a. ,. Taxer --- ~a,2r Ect -01 __ ~_,._ ~ as amended. s P 'or, :c e ax a ~~ay2 ;+^^ rg X1;,25 e U~,;a F_:,'~ir _r _- ~r Tax 3"ur,r rode - - ~•on 734x, as e ded. ,_ .w. _izns for realty Trar,s-er ?ax arise under Section lilt C of r2 Tax 3e`orm. Co~!2 ,9' '? ,.,. Section 8ll2-C, as amended. Liens for Liquid Fuels Tax arise under Section I3 of the ~_iquid Fuels Tax Act, 72 P.S. Section 261i-M, as amended. Liens for Fuel Use Tax arise under Section i3 of the Fuel Use Tax Act, 72 P.S. Section 2514.13, as amended. Liens for Motor Carriers Road Tax arise under Chapter 96 of the Vehicle Cede, (75 Pa. C.S. 9515). 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 gt. seq. (For decedents with date of death prior to Dsr;~r65~r`'~3: ' 1982, liens arise under the Inheritance and Esta.te'~x Att~f 1961, 12 P.S. Section 2485 - 101 et. seq.). Liens for State or State and Local Sales, Use and"I{¢tel 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. "f AXES, PENALTIES AND INTEREST e:,z rf-..rya*.iar~: Sorooration TaxLiens provided under }fie Fitt 1 Code ar"s2 at she time of settlement (assessment) and;re l~4 s upon the fran- chises and property, both real and personal, with ne further n; Lice. The filing of a Notice of a Lien with a county T prothonotaryis not arequisite, and thelien remains 'r ful' force and valicity without fi~ing er r2v'va' urtir pa<d Inheritance Tax Liens are liens an real estate which cont'nue ;ntiT the tax is bail. Personal InCCme Tax Em to er Wit holdid Tax Realt Trans- fer Tax Sales ar Usz ax L' uid Fuel Tax Fuels Use Tax Motor arrier•s Rcad Tax Motorbus Roa aX i1 Com an Fran- chise Tax an La ui Fue s an Fuel ax tens are liens upon the franchises as we as real and personal property of tax- payers, but only after they have been entered ar,d docketed of record by the prothpootary of +_he county where such property is situated. These liens shalt net attach to stcck of goods, wares, or merchandise regularly sold 7n the ordinary course of bus~ness of the taxpayer. The lien has priority from the date of entry of record, PLACE OF FILING NOTICE FORM Place cf filing: The Notice of Lien shall be filed: (,) in the case of real property, in the office ^f the pre t",onotary of the county in which the property subject to the ten s situated and (bi in the case of oersonai property, whether tangible or intangible in the officeof the prothonotary of the county ir, which the property subject to lien is s;tuated. AUTOMATIC REVIVAL OF NOTICE AND_PRIORITY OF NOTICE General Rule: According to the Fiscal Code, the Notice of Lien 's automatically revived an,tl does not require refiling of the Notice by the commonwealth. Any Notice of Lier filed by the commonwealth shall have priority to, and be paid in foil, before any other obligation, judgement, claim, lien or estate is sat- ~sfied from a subsequent judicial 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 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. Exception: Interest on Corporation Taxes is computed after the lien 1s 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 Income Tax (PA-4D) E.M.T. PA Income Tax (Employer Withholding) - a State .Sales wnd i!sz ~ax 5 pca?~ales and eTar; ealty Transfer Tax i"i & t.,-. ~rf72ritanCe anC Estate Tax T ~igpid r°uels Tax CGasol;re~ _~~~ ?~ fuels Use Tax (Diesel d u C~ee`~r ,-._. '~"~ - 'lOtur Garri2r5 Road TaX ~T. U;l Franchise Tax ^.T. Publip Transportation Ass'searce Fu x:- a ~ ~- EUS "otorbus Road Tax _,-. & . 'iquid ~ueis and `G215 Tax SETTLEMENT OF ACCOUNT he TO'AL" ,colum for each type of tax listed . Notice of Lien cpmprises~the balance of tax due !column 5~ plts assessed additions and/or penalties and assessed and accrued interest to the interest computation: date on the face ,,f ~ha notice. If payment or settlement of the account is made afte forest ^omputation date, the payment must i.nc.ude the Pr ri;~~ ing costs and accrued interest from the interest ccmputa~~or date to and through the payment date. For any delinquent taxes due on or before Dec. s1, 1981, interest is imposed at the following rates: C.S.,F.F.,C.L.,C.N.I. 6% per annum (due date to payment date; ~.I.,G.R.,C.A.,S.T. 6% per annum(due date to payment datei B.~ N.E:,G.P.,`^.I. ~ 6% per annum (due date to payment date) P.'~ R. 1% per month or fraction, (.due date tc payment Gate :' 1.,E.M,T. 314 of 1% per month o ractor S.& U. 314 of 1% per month or fracti2=~ R•T.T. 5% per annum IN. ~ EST. 6% per annum L•F•T•,r.J.T. - 19o per month or fract'cn M.3•~1•~. 1% per month or fraction ~.F.T, 18% per annum For all axes that are originally due and payable o^ and after Jan. 1, 1982, the PADepartment of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from calendar year to calendar year. The applicable interest rates are as fellows. INTEREST: interest is calculated on a daily 'oasis at the follow- ing rates. ** Delinquent Date Interest Rate Daily interest factor 1/1/88 thru 12/31/91 11% .000301 1!1192 thru 12/31/92 9% .000247 1/1/93 thru 12/31/94 7% .000192 1/1/95 thru 12/31/98 9% .000247 1/1/99 thru 12/31/99 7% .000192 1/1100 thru 12/31/00 8% .000219 1/1/O1 thru 12/31/01 9% .000247 1/1102 thru 12/31/02 6% .000164 1/1103 thru 12/31/03 5% .000137 1/1104 thru 12/31/04 4% .000110 1/1105 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% .000137 1/1/10 thru 12/31/10 4% .000110 1/1/!11 th~~ 12631/12 3% 00o 82 -- axes at ecome delinquent on or before Dec. 3Q 1981 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: INTEREST = BALANCE OF TAX UNPAID X NUMBER 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, (717) 787-1064.