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HomeMy WebLinkAbout13-0033 13- 0033 ~i vi ! Tet'r~c PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION Pennsylvania ~ ~ : PO BOX 280948 ~'; . HARRISBURG PA 17128-0948 DEPARTMENT OF REVENUE REV-159 CM DOLE XEO (10-09) $~1.5a IUD p~F~ ~ ~.~~9is~ga ~# a~a3y ,--, d _,{ -~ ~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, ,-, ~ PENNSYLVANIA M t ~ ~ --ltd Z ~ 7L NAME AND ADDRESS: ]R- "' DANIE L K LUCAS 2 HEL EN ST TO THE PROTHONOTARY OF SAID COURT: E N O L A P A 1 7 0 2 5- 3 0 2 2 P~r,ea~t to the laes of the ~e~.en„ealth 9f Rennsylya nia, CERTIFIED COPY OF LIEN there is here ni Yh tra ns~itted a certified copy of a l ien to ne enterea of retard ih ynur county 203-48-2027 CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX (OR DUE DATE) SETTLEMENT NUMBE R TAX TOTAL 1 p 3 4 5 P.I.T. 2011 JUL 16 2012 M106 14 6 68 7.00 756.62 TOTALS 5687.00 $756. INTEREST COMPUTATION DATE F E B 1 9 2 0 1 3 FILING FEE(S) 521. 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 taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer $ 1 0 ' 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~~ ~ 5788. iii NOV 27 2012 SECRETARY OF REVENUE (OR AUTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSY~.~ANIA Y. DANIEL K €.UCAS NOTICE OF TAX LIEN - ~.. .. rni.. CLERK Car Register) day of LIENS FDR TAXES ~e~~s or Corpc arc ~~axPs ori~e -ender ~e '~,cr u. o iUe _.u.Cc~e, 2 P `. ,e~t~or _4G1, a~ amended. d ens for Persona' Income .ax and Employe w nh id~ng Taxes arse under Section 345 of the Tax Refo~m Co~_ aF ~i9~1, ,2 F.~. Section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971, ~2 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 26ll-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuei 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 ~eC&inb2r 13, 1982, liens arise under the Inheritance and Estf.' Tax Act of 1961, 72 P.S. Section 2485 - 101 et. seq.). Liens for State or State and Local Sales, Use and Hptel Occupancy Tax and Public Transportation Assistande'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 IP4TEREST ,erera ` ~nfcrrla ticn ~orDC*a*ion Tax Liensprovided ender e ~sca oeear e %' ' ,e'time of settlement tassessment) and are ,lens ,a„on t'ne fray ~hises and property, bath real anq persona':, with no furtne^ no. *tice. Tire filing of a Nonce of a Lien witn a county prflthonflt3ry iSCfOt d requisite, and the ipn rema~n~ln +Grl',. force and validity without filir~g or reviva~ anti' pa;d. Inheritance Tax Liens are liens on real estate which r-cntinue until the tax is paid. Personal Income Tax Em to er Withholtlin Tax Reait Trans fen Tax Sales an Use Tax Li uTd ue Tax Fuels Use Tax Motor Carriers Road Tax otartius Raa _Tax Dil Com an Fran- hise Tax and Li aid ue sad Fue s ax liens are ier,s upon the ranchises as 'well as real. and personal property of tax- payers, but only after they have been entered and docketed of c record by the prothonotary of the county where such property , 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 Piave of filing: Tne Notice of Lien shad 'oe filed: ;a) In the case of real property, in the office of the pro- thonotary of the county in which the property subject to t'ne lien is situated and (b) in the case of personal property, wnether tangible or intangible in the office of theprothonotary pf 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 Li;ir~, 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 b2 paid 'r. full, before any other obligation, judgement, claim, lien or estate is sat- isfied. 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. Exce tion: Interest on Corporation Taxes is computed after the ien 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 G.I. (05) Corporation Income Tax G.R. (10) Gross Receipts Tax P.U.R. (20) Public Utility Realty Tax S.T. (30) Shares Tax g,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 I.T. P PA I ncome Tax (PA-40) . E.M.T. PA I ncome Tax (Employer Withholding) ;. .`a'e ~ale5 anu U'~2 Ta'X .., ca ales dnd `~e Tax , ~ - Tax r^ansfer Realty a l eritan e ;.nd Estate Tax " T. Gasolirie~ Gu,d `u~is Tax ' U ? ~ueis Use Tax {Oiesei and SVe;:ia f^..C.R.?. `~o*.or Carriers Rowe Tax t_ i trdndniSe Tax ~ T, sbl:c Transporta* or, Assistariee ~>~ i ~aaeS _ , ,CS '~otorbus Road Tax ' _.F. & F.T. ax Liquid Fuels and Fuels i SETTLEMENT DF ACCOUNT Tne iUTAL° (column, 6 for each type of tax .r*ed o +eti,e 4,f L'en comprises the. balance of tax due ~~ umn ~ •'- assessed additions anal/o,~ penalties and assessed and ac yea interest to the interest computation date on the face of the Notice. if payment or settlement of the account is made after ~e ±erest computation date, the payment must include the i en f datectctandndthroughe~henpaymentfdate~he interest computatior~ for any delinquent taxes due on or before Dec. 3 i'`;6i. 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) 5.1..,N.E „ G,P.,M.I. 6% per annum (due date to payment date) -.U.R. 1% per month or fraction tdue date to paymen date) I .r,,v, -, 314 of 1% per month or fract'ns _,.& u. 3(4 of 1% per month o~ fracti~~. R.T.T. 6% per annum IN, & EST. 6% per annum L,F,T.,F.U,T, i% per month or fraction M.C.R.T. 1% per month or fraction ~,,F.T, 18% per annum For all taxes that are originally due and payable e d the PA Department of Revenue w~l' a~c~late 1982 1 J , an. , of±er daily interest on all tax deficiencies using, an annum i~tr!e=` rate that will vary from calendar year to calendar year. The applicable interest rates are as f ollows. INTEREST: Interest is calculated on a daily basis at the fo1lcw ing rates. ** Delinquent Date Interest Rate Daily Interest Factor 1/1188 thru 12/31/91 11% 9% .000301 000247 1(1/92 thru 12131/92 1/1193 thru 12/31/94 7% . .000192 1/1195 thru 12!31/98 9% 7% .000247 000192 1/1/99 thru 12/31/99 1/1/00 thru 12/31/00 8% . .000219 1/1/O1 thru 12/31/01 9% 6% .000247 000164 1/1/02 thru 12!31/02 1/1/03 thru 12/31!03 5% . .000137 1/1104 thru 12/31/04 4% 5% .000110 000137 1/1/05 thru 12/31/05 1/1/06 thru 12/31!06 7% . .000192 1/1/07 thru 12/31/07 8% 7% .000219 000192 1/1/08 thru 12/31/08 1/1/09 thru 12/31/09 5% . .000137 1/1/10 thru 12!31/10 4% 1/111 thrk 2631/12 3~ .000110 00~~821981 re Dec f b -- axes t a ecome delinquen on or . e o will remain a constant interest ra te until the delinquent balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 are subject to a variable interest rat e 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. PA ** Interest rates prior to 1988 may be obtained by calling Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064.