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HomeMy WebLinkAbout13-0041 ~3- c~c~~i C'.1vi l Trm PA DEPARTMENT OF REVENUE pennsylV'ania ~ BUREAU OF COMPLIANCE LIEN SECTION pEPARTMENT OF REVENUE PO BOX 280948 HARRISBURG PA 17128-0948 REV-159 LM DOCE%EC (]0-,9) tom' ~ ~{ a,~ ~~ w ~° ~~ ~ ~, > COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ~ ' ~ ~.t-~ ~ ~ ~y ~ ..... NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the Coaaonwealth of Pennsylvania, there is herewith trans ~i tted a certified coot of a lien to be entered of taco r0 in your country CERTIFIED COPY OF LIEN 465-39-2233 SCOTT E ALSTON LOIS ALSTON 2 ICKES LN NEWVILLE PA 17241-8631 CLASS OF TAX PERI00 DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL I 2 3 4 5 6 P.I.T. 2007 MAR 02 2012 R79579 816.00 1229.14 TOTALS 5816.00 51229.14 INTEREST COMPUTATION DATE F E B 1 4 2 0 1 3 FILING FEE(S) 521.50 The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTIDN FEE(S) of alien a ainst the above-named lvania certifies this to be a true and correct co P nn 5 1 0 ' 0 0 py g , e sy taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer ADDITIONAL INTEREST f in n id Th mount of such un aid hi h ft d d f t th d or paymen , rema pa p an , a er eman ereo s u . e a w c tax, interest, additions or penalties is alien in favor of the Commonwealth of Pennsylvania ert real, personal or both, as the case may be. upon the taxpayer's prop y, ~ ~ r i~i/// ~f SETTLEMENT TOTAL 51260.64 ~~~ NOV 22 2012 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING DFFICE ,~11.5~ PO pG~'F e~1~41859a +~~a8~~ya COMMONWEALTH OF €~ENNSYLVANIA V. SCOTT E ALSTON & LOIS ALSTON NOTICE OF TAX LIEN ~e 'hi.. --- ~~_~~ ~__ day of T. CLERK for Register) LIENS FOR TAXES ~@riS fGr ~urpG ra t'a.n ra XeS Brit"c under cp t~ ~. D1 C` 'r:e F :,Cdi ~~Gd@, ,~ P.~, Seta iGC i4D1 a J ~ . 35 amended. liens for 'rersonal income Tax and Employer withholding Taxes arise ur:der Section 345 Gf tna Tax Reform Code of 1971, 72 P.S. Section 7345, as amended, Liens for Realty Transfer Tax arise under Section iil2-C of the Tax Reform Code or" ;971, 72 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 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 Jax 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 1101 et. seq. (For decedents with date of de h prip~ to December 13, 1982, liens arise under the Inherit~e and. Esitiate`Tax Act of 1961, 72 P.S. Section 2485 - 101 et.~ .:J, > Liens for State or State and Local Sa es, .U a and Hotel Occupancy Tax and Public TransportationAssistenceuFynd Taxes and Fees arise under Section 242, Act of March 4, T971, 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, AENALTTES AND INTEREST ~~@reral information: Cor oration Tax Liens provided under the Fiscal Code arise a±: the ttme of sett eme>it assessment) and are hens upon the fran chises and property, both real and persona;, with no further no- tice. The filing of a Notice of a Lien with a county prothonotary. is not a requisite, and the lien remains in ful': fordo and validity without filing or revival until paid. Inheritan e Tax Lie s are Tiens on real estate which Cantinue antiTtTe fax is pat . P r on t I om d x Em 1o er Withh 1di T x Rea1t Trans- f r a t u F d x r r o ~ or o ax omoanv ran- cn se ax an L ut F T an ue s T x ens are ens upon the 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 prothonotary of the county where such property is situated. These liens shall not attach to stock of goods, wares, Gr 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 P1 ace of filing: The Notice of Lien shall be filed: (ai 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 persona' 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 Gode, the Notice of Lien is automattca 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. Exceotion: 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. Ex~ce t~ion: Interest on Corporation Taxes is computed after the tel` 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. S U, State Sales andUse lax :.5. 3 ~. ;.ocal Sales cnd Use Tax R.T:T. Realty Trar,sf@r Tax IN. A EST, inheritanceand Estate lax L.F.1. iqu?d Fuels lax (Gaspline) F.U.T. ~ueTs Use Tax (Diesel and Specia Gais1 M.C.k.T. Motor Carriers Road Tax Q.F,T, Oil franchise Tax M.T. auolic Transportation Assistance Fund Taxa ar.c ~~e; BUS. Motorbus Raad Tax -•-. ~ F.T. Liquid Fuels dntl Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6i for each type of"tax listed or this Notice of Lt en comprises the balance of tax due (column 5) plan assessed additions and/or penalties and assessed and accrued interest to the interest computation date oh the face of the Notice. If payment or settlement of the account is made after the i,',_ serest computation date, the payment must include the lien fii 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. 31, 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 anhum (due date to payment date) P.U.R, - 1% per month oh fraction (due date to payment date) P,I.T.,E.M.T. 314 of 1%permonth or fraction S.8 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.G.R.T. .R 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 P A Department of Revenue wtll calculate daily interest on all tax deficiencie s using an annual interest rate that will vary from calendar yea r to calendar year. The applicable interest r ates are as follows. INTEREST; Interest is cal culated on a daily basis at the follow- ing rates. ** Delinquen t Date In terest 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% .000247 1/1/99 thru 12/31/99 7% ,000192 1/1/00 thru 12/31/00 8% .000219 1/1/O1 thru 12/31/01 9% .000241 1/1/02 thru 12/31/02 6% .000164 1/1/03 thru 12/31!03 5% .000137 1!1/04 thru 1 2/31/04 4% .000110 1/1/05 thru 1 2/31/05 5% .000137 1/1/06 thru 1 2/31/06 7% .000192 1/1/01 thru 1 2/31/07 8% .000219 1/1/08 thru 1 2/31/08 7% .000192 1/1/09 thru 1 2/31/09 5% .000137 1/1/10 thru 1 2/31/10 4% .000110 1/1/I11 thP~t -- axes t a 2631/12 3% ecome d lin t 00p 82 Q e quen on or before Dec. 3 , 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.