Loading...
HomeMy WebLinkAbout13-0039o ~-- oo3q ~ ~~~t 7~rm PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280946 HARRISBURG PA 17128-0948 Pennsylvania ~ DEPARTMENT OF REVENUE REV-159 CM DDCE%EC (10-091 t Y ~~ f ~ l~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ~~ fJf' ~C ~~ A~ NAME AND ADDRESS: ~'~ L AMANDA L PLATT APT A 518 BRIDGE ST NEW CUMBERLND PA CERTIFIED COPY OF LIEN 200-70-4407 DATE OF ASSESSMENT IDENTIFYING DETERMINATIDN OR SETTLEMENT NUMBER TAX TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the Coawwnwealth of Pennsylvania, there is herewith tra nsaitted a certified coot of a lien to be enteretl of record in your county CLASS OF I TAX PERIOD TAX (OR DUE DATE) I 2 P.I.T. 3 2007 I FEB 27 2012 R79263 TOTALS 4 5 540.00 INTEREST COMPUTATION DATE F E B 1 4 2 0 1 3 FILING FEE(S) The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTIDN 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 and which, after demand for payment thereof, remains unpaid. The amount of such unpaid ADDITIONAL INTEREST tax, interest, additions or penalties is alien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL i"~~ NOV 22 2012 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE ~'1? ~`. ~S ~~ ~/1~ ~~ ~~ ~~ --at C3 .~ S ~'1 Z ~~ N ~ Q T -~ 17070-1934 TOTAL 6 813.36 ~a~. so Po p~~- c~i~9~859a ~~ a8y8~o COMMONWEALTH OF PfNNSYLVANiA V. AMANDA L PLATT NOTICE OF TAX LIEN ~`~lec; %ris -_~~. day of _...-.~- _dt_ fll. CLERK (or Register! LIENS FOR TAXES i_iens far Corporation Taxes arise under Section 1401 of the .seal ~cde, %% P.S. Section 1401, as amended. Liens for Personal Income Tax and Employer 4iithhalding Taxes arise under Section 345 of the Tax Ref arm 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 i3 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. Segtjon.1701,et. seq. (For decedents with date of death prior to Oezeebi~;d3,: 1982, liens arise under the Inheritance and Estate~Tax Atit~.of 1961, 72 P.S. Section 2485 - 101 et. seq.). Liens for State or State and Local Sales, Use and Motel Occupancy Tax and Public Transportation Assistance Fnrrd 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 FAXES, PENALTIES AND INTEREST General information: Coyporatiari Tax Liens provi-0ed under the Fiscal Code. arise at the t,me o sett ement assessment.) and are hens upon the fran chiles and p~dperty, both real and personal, with no further no- tice. The filing of a Notice of a Lien with a county protfipnotaryis not a requisite, andthe lienremains in foil force and validity without filing or revival until paid. Inheritance Tax Liens are liens on real estate which continue until the tax ~s paid. Per ona`1 In ome T x m la er W thholdin Tax Realt Trans-. fer x' a s 'Us x und' a ax ue s Q a Motor arr ers oa ax otarbus na ax a omnany ran- chise~Tax anti L ~ uels n Fue s x yens are Ti ens .upon t e franch ses as we as rea and persdnal property of tax- payers, but only after they have been entered and docketed of record by the prothonotary. of the county where such property is situated. These liens shalt not attach to stock of goods, wares, or merchandise regularly Bald 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 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 prothonetary of the county in which the property subject to lien is situated. AUTOMATIC REVLVAL OF NOTICE AND PRIORITY OF NOTICE General Rul According to the Fiscal Code, the Notice of i.ier. is automatical y 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, 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 iten 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 ti on: Interest on Corporation Taxes is computed after the ien s paid. CLASSES OF TAX C.S. (O U 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. (BO) Cooperative Associations P.I.T. PA I ncome Tax (PA-40) E.M.T. PA I ncome Tax (Employer Withholding) S. 3 U. State Sale and UseTax ~..5. Cw ii- Loca~LSales and use Tax E.T.T. RealtyTransfer Tax 's N. & EST. Inheritance and-Estate. Tax .F.T. Liquid Fuels Tax (Gasoline) Q.U.T. Duel"5 Use Tax(Dieseiand Special uF`.si M.C.R.T. Motor Carriers Road Tax u.F.T, oil Franchise Tax M,T. Public Transportation Assistance ~~~~' Taxes nr Fees BUS Matdrbus Road Tax L.F. & F.T. Liquid Fuels and Fuels Tax SETTLEMENT OE ACCOUNT The "TOTAL" (column 5) for each .type of tak tilted cn this Notice of Lien comprises the. balance of tax due (cciumn 5) plus assessed additions and/or penalties and assessed and accrued interest to the interest computation date do the face of the Notice. If payment or settlement of the account is made after the `^ terest computation date, the payment must include the lien fill 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. 3i, 1981, interest is imposed at the following rates: C.S,,F.F.,C.L.,C.N,I, - 6% per annum (due date to payment datei C.I.,G.R.,C.A.,S.T. - 6% per annum (due date to payment date) 9.L.,N.E „ G.P.,M.I. 6% per annum (due date to payment date) P,~C,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 1% per month or fraction R.T.T, - 6% per annum IN. & EST. 6% per annum L.F.T.,F.U.T. ~ 1% per month or fraction M.C.R.T, * 1% per month ar fraction O.F,T. 18% per annum For all taxes that are originally due. and payable or: and after Jan. i, 1982, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest rate that will vary from c alendar year to calendar year. The applicable interest ra tes 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 11% .000301 1/1192 thru 1 2/31/92 9% .000247 1/1/93 thru 1 2/31/94 7% .000192 111/95 thru 1 2!31!98 9% .000247 1!1/99 thru 1 2/31!99 7% ,000192 1/1/00 thru 1 2/31/00 8% .000219 ill/O1 thru 1 2/31/01 9% ,000247 1/1/02 thru 1 2/31/02 6% .000164 ill/03 thru 12/31/03 5% .000137 1/1/04 thru 12/31!04 4% .000110 1/1/05 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/OB thru 12/31/08 7% .000192 1!1/09 thru 12/31/09 5% .000137 111/10 thru 12/31/10 4% .000110 1/1/Fil th~~a -- axes a 2631/12 ecome deli 3%t nquen on or 00~~82 before Dec. 1981 will remain a constant interest ra te until the delinquent balance is paid in ful l. ---Taxes that become deli nquent 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 e ffective Jan. 1, 1996. ** Interest rates prior to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & I nformation Center, (717) 781-1064. COMMONWEALTH OF PENNSYLVANIA BURUU OF PO BOX 280948 COMPLIANCE DEPARTMENT OF REVENUE MRRISBURG PA 17128-0948 AUTHORITY TO SATISFY REV-300 CH DOCEXEC (05-11) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. Docket No. 13CT0039 Date Filed JAN 05 2013 AMANDA L PLATT APT A Class of Tax ANNUAL 518 BRIDGE ST Account No. 200-70-4407 NEW CUMBERLND PA 17070-1934 TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned lien/judgment note should be removed from the court records. You, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so. For doing so, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the seal of the Department of Revenue, Commonwealth of Pennsylvania, this 3rd day of April, 2013. MCC :X1 11 -0 M CD < < > :Z Danial Manger Secretary of Revenue NARY R Director, ff� l-f Compliance 410.00 PP PL-FrP ew—3kcl 1=77 8189 09? C YL.1lANIA of wome At4 L PLATT AUTHORITY TO SATISFY