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HomeMy WebLinkAbout13-0043 PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE Pennsylvania ~ LIEN SECTION DEPARTMENT OF REVENUE PO BOX 280948 HARRISBURG PA 17126-0948 REV-159 CM DOCE%EC (]0-09) C ~ ~` `~ ~~ ~~ ~`" v1- ~ ~ w ~ --~~' >~ s ~~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ~ C? ... _ ~ ~ ~ "~ { NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT: Pursuant to the lays of the Coaaao nuealth of Pennsylvania, mere is nere~itn tran:.ittee a ~ertitiee cov9 or alien to he enteree of reed ra in roar oo.ntr CERTIFIED COPY OF LIEN 167-54-2858 WILLIAM H GOODLING KELLY J GOODLING 395 ALISON AVE MECHANICSBURG PA 17055-4202 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. 2010 FEB 27 2012 L05111 2144.00 2440.62 TOTALS 52144.00 52440.62 INTEREST COMPUTATION DATE 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) Penns lvania certifies this to be a true and correct co of a lien a ainst the above-named $ 1 0 • 0 0 y , py g 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. i~~./// ~/ SETTLEMENT TOTAL ~ j ~ 52472.12 ~ ~~~ NOV 22 2012 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE ~a~.so ~p P~F ~,~1~r859a ~#a.85~8yy COMMONWEALTH OF PENNSYLVANIA V. WILLIAM H DOODLING & KELLY J DOODLING NOTICE OF TAX LIEN C Lh' CLERK Cor Register) LIENS FOR TAXES a ens fo,° Corporation Taxes arise under ec~ic^ 1401 cf the fiscal Lode, 7? P.S, Sectier, 1401, as amended. Liens for Personal income Tax ar,d Employer WithholCing Taxes arise ander Secticn 345 of the Tax Reform Code c' 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, 12 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 lax 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,prio to December 13, 1982, liens arise under the Inheritar~tr3 aii~Est'ate7Tex ACt of 1961, 72 P.S. Section 2485 101 et. ,~t}.1. , Liens for State or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance •Fudd Taxes and Fees arise under Section 242, Act of March 4, 1971, No. 2 as amended, 12 P.S. Section 7242. Liens for Motorbus Road Tax arise under Chapter 98 of the PA Vehicle Code, (75 Pa C.S. 9815). Liens far 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 INTERE`T ueneral infcrmaticn: Corporation Tax Liens, provided under the Fiscal Code arise at the time of sett ement assessment) and are liens upon the fran chiles and property, both real and personal, 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 full fcrce and validity without fi}ing or revival until paid... Inheritance Tax .Liens. are liens on real estate which continue untalthe tax is paid; Personal Income Tax Em to er withholdin Tax Re it Tran s fer Tax es a tl U e ax Lt id u ax Fuels Us ax Motor arriers R a ax Mo or us Roa ax ~ Com an Fran- chise Tax ah Li n ue s an Fue s lens are yens upon the franchises as we as rea an 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, er merchandise regularly sold in the ordinary course of business of the taxpayer. The lien has priority from the date cf entry of record. PLACE OF FILING NOTICE FOR_fh Place of filing:. The Notice of Lien shall be filed: (a) In the case of realproperty, inthe 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 prothonotary cf 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 `.s automatics y revived and does not require refiling cf 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, Exceotioh: 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. Exception:_ 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) _:. 8 ~- State Sales and ise Tax ~. +~ '~. waCa} Sales anG 'JSe Tax. R.T.I. Realty Transfer Tax IN. 3 ES Inheritanc:2 and Estate Tax L.F.T. Liquid Fuels Tax (Gasoline) F.U,T. Fuels Use Tax (Diesel and Specia ~r°e}s; M.C.R.?. Motor CarriersRoad Tax Q.F.T. Oil Franchise Tax M.T: Public Transportation Assistarte Fund 'iaxa5 ana 'real BUS Motorbus Road Tax i.F. ii F.?, Liquid .Fuels and Fuels lax SETTLEMENT OF ACCOUNT The "70TAL" (column 6; for each type of taxlistec or t`is Notice of Lien comprises the balance pf tax due (column 51 pigs 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 ~n- terest computation date, the payment must include the lien f" 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 annum (due date to payment date) P.U.R. 1% per month or fraction (due date to payment date) F.I.T.,E.M.T, - 3/4 of i% per month or fraction S.& U. - 3/4 of i%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 +..C•R.T, 1% per month or fracbirn Q.F.T. i8% per annum For all taxes that are originally due and payable on and after Jan. 1, 1982, the PA Department of Revenue will calculate 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 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 1% .000192 1/1/95 thru 12!31/98 9% .000247 1/1/99 thru 1.2/31/99 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/D2 6% .000164 1/1/03 thru 12/31/03 5% .000131 1/1/04 thru 12/31/04 4% .000110 1/1/05 thru 12/31/D5 5% .000137 1/1/06 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 1/1411 th~~ 2631/12 3~f 00~~182 -- 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 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & Information Center, (711) 787-1064. BUREAU OF COMPLIANCE COMMONWEALTH OF PENNSYLVANIA PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0948 AUTHORITY TO SATISFY REV-300 CM OOCEXEC (05-11) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. Docket No. 13CT0043 Date Filed JAN 03 2013 WILLIAM H GOODLING KELLY J GOODLING Class of Tax ANNUAL 395 ALISON AVE Account No. 167-54-2858 MECHANICSBURG PA 17055-4202 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 17th day of April, 2013. f�a .may M r ; cn ` GJ -C Cj 7 --tom-- �' C:) Daniel McUser Secretary of Revenue MARY HUBEFR Director, Bureau of Compliance � /o. oo��✓� I ' C�1'7/` 27.3� IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 13CT0043 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. WILLIAM H GOODLING & KELLY J GOODLING AUTHORITY TO SATISFY