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HomeMy WebLinkAbout13-0038~3 - ohs ~~ ~~`1Terrn PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE Pennsylvania ~ LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-09x8 DEPARTMENT OF REVENUE REV-159 CM IIOCEXEC (]0-09) G ~. ~~ ~ ~~ ~ a~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA {X ~ .a.~ ~_~ ~ ~~ ~ ~ ~ ~~ --a ~ '`' NAME AND ADDRESS: --t ~ ~` STEVEN D MANSFIELD TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the Co~aro nwealth of Pennsylvani e. there is herewith trans ~i ttea a certified coov of a lien to be enferetl of record 1n your county CLASS OF TAX PERIOD 7AX (OR DUE DATE) 1 2 P.I.T. APT 15 99 W PORTLAND ST CERTIFIED COPY OF LIEN MECHANICSBURG PA 169-60-8603 DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR SETTLEMENT NUMBER TAX 3 4 S 964.00 2007 I MAR 02 2012 R79501 roraLs INTEREST COMPUTATION DATE S 9 6 4 e 0 l F E B 1 4 2 0 1 3 FILING FEE(S) 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 alien against the above named 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 ~''~ NOV 22 2012 SECRETARY OF REVENUE (OR AUTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE 17055-7403 TOTAL 6 1452.06 dal. 5o Pa ~ ~~~~9~8s9a .e ~as~839 COMMONWEALTH OF PENNSYLVANIA V, STEVEN D MANSFIELD NOTICE OF TAX LIEN ', e -~ * ~ i ~; ~ -__..-,___._____ .__ day c . --_ _-- _--~ ~T_ a t_~~ CLERK Cor Register3 LIENS FOR TAXES ~ien5 fat COrpO'aL10n TdXeS arise under 7E''`~ian i4Q1 Of the a1 Code, '2 P ,. Settler 1401, as amended .lens far Personal Income Tax and Employer Withho?ding Taxes arise under Section 345 of the Tax Reform Code ^f 1971, 72 P.S. Section 7345, as amended. Liens for Realty Transfer Tax aris2 under Section i112-C of the Tax Reform Codz of 1971, 72 P.S, Section Slit-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 ;ko`fDecembet 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 Loral Sales, Use dnd 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, f'ENAL?IES ANT} INTEREST (ler,eral in,fcrmatiart: Corporation Tax Liens provided tinder the Fiscal Ccde arise of the time of sett ement assessment) and are liens upon the fran ctiises and property, both real and personal, with no further no- tice. The filing ofi a Notice'of a Lien with a county prot~dnotary is not a requisite, and the lien remains in full. force and validity without filing or revival until paid. Inheritance Tax Liens are liens on real estate which continue ~nt1 the tax is paid. Per deal Income lax 'rm to er W' lihal in T x alt. Trans- fer n se ax L u ue x ue ax Mo o r ax Mo r u n ran• c e x an Lti ui u n u s a ens are ens upon t e rant ses as we as rea and personal property of tax- payers, but only after they have been entered and docketed of record by the protnonotary of the dounty where such property is situated. These liens shall not attach to stock of goods, wares, cr 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 of real property, in theoffice of the pra~ 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 DF NOTICE AND PRIORITY OF NOTICE G era/ Rut 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 b the commonwealth shall have priority to, and be paid in full, beforz 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 ion 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. (10) 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) & d. State Sales and Usz 'ax S, g ~, LoCal Sates and Use Tax iL T.T, Rea ty Transfer. Tax 1N, & ~:S". ?nheritance ahd Estate Tax r,T, iquid Fuels Tax (Gasolinei r i; T. Fuels Use Tax (Diesel and Spzc ~. ~e1:i , . M.C.R. T. Motor Carriers Road Tax T O F Oil FranchiseTax _ _ . . . M.T, public Transportation Assistance rind 'axes ar B!~S Motorbus Road lax t-.F. d F.T. Liquid Fuels andFuels Tax SETTLEMENT DF ACCOUNT The °TOTAL" (column 6) for each, type of tax listed or #~is Notice of Lier• comprises the balance of tax due (column ~ p'us assessed addition3 and/or penalties and assessed and acw ued ~nterest to the interest computatibn date on the face or" ihz Notice, If payment or settlement of the account is made after re ;, terest computation date, the payment must include the i~er~ *~' 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, sl, 1981, interest is imposed at the following rates: C.S.,F.F.,C.L.,C.N.I. - 6% per annum (due date to payment datz) 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 annuYn (due date to payment date) n.U.R.. 1% per month or fraction (due date to payment date P.I.T.,E.M.T. 314 of 1% per month or frac~inr~. S.& U, - 3/4 of 1% per month ar fraction R.T,T. 6% per annum IN, & E5T, 6% per annum L.F.T.,F.U.T, - 1% per month or fraction M.C,R,T. * - 1% per month or fraction ,F.r, 18% per annum For all taxes that are originally due and payable an and the PA Department pf Revenue will calculate 1982 Jan 1 ft , , , er a 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 f ollows. INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Delinquent Date Interest Rate Daily Interest Factor 1/1/88 thru 1 2/31/91 11X 9% .000301 000247 1/1/92 thru 1 1/1/93 thru 1 2/31/92 2/31/94 7% . .000192 1!1/95 thru 1 2/31/98 9% 7% .000247 000192 1/1/99 thru 1 1/1/00 thru 1 2/31/99 2/31/00 8% . .000219 1/1/O1 thru 1 2/31!01 9% 6% .000247 000164 1/1/02 thru 1 1/1/03 thru 1 2/31/02 2/31/03 5% . .000137 1/1104 thru 12/31!04 4% 5% .000110 000137 1/1/05 thru 1/1/06 thru 12/31/05 12/31/06 7% . .000192 1/1/07 thru 12/31/07 8% 7% .000219 000192 1/1/08 thru 111/09 thru 12!31/08 12/31/09 5% . .000131 1/1/10 thru 1/1411 th~k 12/31/10 4% 2631/12 3~6 ~00~g8~ 1981 fore Dec b - axes a ecome delinquen on or . e 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 NU MBER 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 (4 Information Center, (717) 787-1064.