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HomeMy WebLinkAbout13-004013' DD'~o PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 260948 HARRISBURG PA 17128-0948 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the (.Dale nwealih of Pennsylvania. there 15 herewith trans 11 tt ed a cerki ti ed coDY of a lien to be entered of record in your county CERTIFIED COPY OF LIEN 200-78-8944 (.; iVi l %Erl4~ Pennsylvania ~ DEPARTMENT OF REVENUE REV-159 CM VOCE XEC (10-09) G o "*t ~ ~~ a.s ~ "j ~ ~~ ~r ~ "O~ ~, ~~, ~ c~'G ~~ " ~ C~ ~~ D ~ O-ti ~ v~ rv t~, •-~ G! ~ ~ .c ~ -s: SANDEEP DEVADAS 1105 NEWBOLD LN MECHANICSBURG PA 17050-6614 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 P.I.T. 2007 FEB 27 2012 R79265 562.00 846.50 TOTALS 5562.00 5846.50 INTEREST COMPUTATION GATE F E B 1 4 2 0 1 3 FILING FEE(S) 521.50 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 5 1 0 • 0 0 taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer ADDITIONAL INTEREST 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 prope rt y , real, personal or both, as the case may be. ~ /~ J i~~%%/ ~~ SETTLEMENT TOTAL 5878.00 ~ ~~~ NOV 22 2012 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE ~a~a 50 PD P~ ~~Iro9r8.s4a ,e~ aByBy/ COhINL1NWEALTH CYF PENNSYLVANIA V. SANDEEP DEYADAS NOTICE OF TAX LIEN '-ec1 thrs____~___~_-~~_ ~-_day o* --____-~~__ _at_ m. CLERK (ar Register) LIENS FOR TAXES d ens for Corpora*_ion Taxes arise under Sectlor 1401 e` the "~scal Cade, 72 P.S. Section 1401, as amended. Liens fnr Personal Income Tax and Employer Withholding Taxes arise under Section 345 of the Tax Reform Code of 1971, 7Z P,S. Section 7345, as amended, Liens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Gode of 1971, 72 P.S. Section 8112-C, as amended, Liens for Liquid Fuels Tax arise under Section 13 of the Liquid r'uels 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., 12 Pa. C.S.A. Section 1701 et. seq. (For decedents with date of death prior,to Dece~bar 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et. se-), Liens for State or State and Local Sales, Use_and Note;l Occupancy Tax and Public Transportation Ass stance Fund Taxes. and fees arise under Section 242, Act of March 4, 1971, No. 2 as amended, 72 P.S. Section 1242. Liens for Motorbus Road Tax arise under Chapter 98: of the PA Vehicle Code, (15 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 INTEREST enera! irforr;~a*.ion: Cor oration T x Liens provided under the Fiscal Code a 'se at the trine of sett ement ((assessment) and are liens upon she fran- chises and property, both real andpeesonal, with na further no- *ice. The `iTing of a Notice of a Lien with a county prothonotary is not a requisite, and the lien remains in roll force and va]idity,withaut filing or revival until paid. Inheritande Tax Liens are liens on real estate which continue untrl the tax 15 par . Per n T Ineom Tax Em i er Wtthh Tdin Tax Re It Trans f r ax e n se x lr ur ax ~o or rr o ax for us oa .ax m` n ran- chse a an ue s and ue s ax lens are ens upon the ranc rses as we as rea and personal property of tax- payers, but only after they fiave been entered and docketed of record by .the prothonotary of the county where such property is situated. These liens shall not attach to stock of goods, wares, or merchandise regularly sold in the ordinary course of business cf 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 s tooted 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 OF NOTICE_AND PRIORITY OF NOTICE General Rule.: According to the Fiscal Code, the Notice of Lien is automat ca 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 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. Exc~e tio~n: Interest on Corporation Taxes is computed after the iel' n 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. (70) Marine Insurance Tax C.A. (80) Cooperative Associations P.I.T. PA Income Tax (PA-40) E.M.T. PA Income Tax (Employer Withholding) . ~s a State Sales and use Tax U.S. & :,. LocalSales and i;se Tax R ? T Realty Transfer Tax IN. & EST, inneritande and Estate Tax :. F.T. ~igwfdFuels Tax (Gasoline) F.U.T. Fuels Use Tax (Diesel and Specie ~,els; M.C.R.T. Motor Carriers Road Taz O.f,T. pit FranchiseTax M.T. Public Tr4nsportation Assistance Fund Taxes anc gee BUS Motorbus Road Tax L.. F. & F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6) for- each type oftax listed on this Notice of Lien comprises the balance of tax due (column 5) plus assessed additions and/or penalties and assessed and accrued interest to the interest computation date on the face of the Notice. if payment or settlement of the account is made after the in- terest computation date, the payment must include the lien fil- 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 date) 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 annum (due date to payment date) P.U.R. i% per month or fraction (due date to payment date) P.1.T.,E.M,T. 3/4 of 1% per month or fraction S.& U. 3/4 of 1% per month cr fraction R.T.T. 6% per annum IN. & EST. 6% per annum L F.T.,F.U.T. 1% per month ar fraction M,C.R,T, * 1% per month or fraction O.F.T. 18% per annum for all taxes that are originally due and payable on and after Jan. 1, 1982, the PA Deppartment of Revenue will calculate daily interest on alt tax deftciendies using an annual interest rate that will vary from calendar year to calendar year. The applicable interest rates are as follows. INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Delinquent Date Interest Rate Daily Interest Factor 1/1/88 thru 12/31/91 11% ,000301 1/1/92 thru 12/31/92 9% .000247 1/1/93 thru 12/31/94 7% .000192 1/1/95 thru 12/31!98 9% ,OD0247 1/1/99 thru 12!31199 7% .000192 1/1/00 thru 12/31/00 8% .000219 1/1/O1 thru 12/31/01 9% .000247 1/1/02 thru 12/31/02 6% .000164 111(03 thru 12/31/03 5% .000137 1/1/04 thru 12/31/04 4% .000110 1/1/05 thru 12/31/05 5% .000131 1/1106 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 1/111 th~k 2631/12 3~ 000482 -- axes a ecome delinquen on or before Dec. 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 1986 may be obtained by calling PA Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064.