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HomeMy WebLinkAbout13-0044 B3 - QO'~I C~ i v i 1 ~vri'~ PA DEPARTMENT OF REVENUE Pennsylvania ~ BUREAU OF COMPLIANCE LIEN SECTION DEPARTMENT OF REVENUE PO BOX 280948 HARRISBURG PA 17126-0948 aev-isr cn ooeexec a,-ors .'` _ ~ ~ 7 ~{ ~ ]a ~ Z 't3 zr,r` i ~° <~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Z -o Z o ~ c~ ~.. ~ ~I:] D ~ Q ~ --< NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the Como nweeltA pf Pennsylvania. there as herewith transai tt etl a certified cppr of a lien to ne entered pt re~pra in raver cawnty CERTIFIED COPY OF LIEN 190-50-2402 LISA MCBRIDE 604 WARREN STREET NEW CUMBERLND PA 17070 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER I 2 3 4 5 6 P.I.T. 2010 MAR 02 2012 L07531 937.00 1062.37 TOTALS 5937.00 51062.37 INTEREST COMPUTATION DATE F E B 1 4 2 0 1 3 FILING FEE(S) 521.50 SATISFACTION FEE(S) The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of $ 1 Q , Q Q 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 ADDITIONAL INTEREST and which, after demand for payment thereof, remains unpaid- The amount of such unpaid lvania alth of Penns f th C y ommonwe e tax, interest, additions or penalties is alien in favor o upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL /1~ ~, 51093.87 ~~~~ NOV 22 2012 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE c#r~q~85ga 12~ ~ByS COMMONWEALTH CtP PENNSYLVANIA V, LISA MGBRIDE NOTICE OF TAX LIEN at T, day ~. CLERK Con Register) LIENS FDR TAXES Liens fcr Corporation Taxes arise under 5ectian 1401 of the scat Cede, 72 %,5. Section 14Ci, as amended. Liens for Personal Income Tax ar,d Employer 'rithholding Taxes arise undee Section 345 of the Tax Reform Gode of 1971, 72 P,S, section 7345, as amended. Liens for Realty Transfer Tax arise under Section 1112-C of the lax Reform Code of 19 T , 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 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 ~lrfio~ to December 13,, 1982, liens arise under the Inheritance ~d t~stete Tex Act of 1961, 72 P.S. Section 2485 - 101 et, seq;J, , ~ ; - Liens for State or State and Local SaleS,.Use.and Notel Occupancy Tax and Public Transportati-on A?;SistAnq~ Futl~ faxes 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, PENALTIES AND INTEREST ,.~-Hera! ~nformati Qn: C~orp~r~nLiOn~T~x Bien provided under the Fiscal Code arise at the time of"sett~emert assessment) and are liens upon the fran chisel and prape~ty, both reai and personal,. i n r h n no- ti The filing cf a Notice of a lien with a coup y ` prot onbtary is not a requisite, and the lien remains in full force and validity without"filing or revival until paid, Inheritance T x Liens are liens on real estate which continue ~ntiT~he tax is pa . Pens Hal incom Tax Em to er Wi hh idin °ax Realt Trans- fer Tax. ayes and U e Tax Lioutd Fue ax Fue s se ax Motor arr~ers oa ~az .Motor us o d-fiax~`an ~- chise az a d Li ui ~ s arr ue s ax lens are yens upon the franchises 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 ooods, wares, or merchandise regularly sold in the ordinary course of business of tkie 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 'ien is situated and (bi 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 automatics 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. Ex~cept~ion: 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. S T (20) Public Utility Realty Tax . . (30) Shares Tax B.L. N E (40) Corporate Loans Tax (Banks) . . (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) • t u. State Sales and Use TTax 5. & L'. Local Salesand G'se Tax rc;i.T. Realty Transfer Tax° iN. X EST, inheritanceand Estate Tax 4•F•T• Liquid Fuels Tax (Gasoline) ` i1•T. Fuels Use Tax tDiesel andSpeciai r,,rls; M r•R.T. ,Motor Carriers Road tax 0 F T. Oil Franchise lax M.T. Public Transportation Assistance Fend Taxes and "eel BUS Motorbus Road Tax _.F. & F. T, Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 61 for each type of tax listed on this Native 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 en the face of the Notice. If payment or settlement of the account is made after the in• serest 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. 31, i981, 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• b% per annum (due date to payment date) B.L.,N.E.,G.P.,M.I. 6% per annum (due date to payment date) ~•L'•R• 1% per month or fraction (due date to payment date) 'r`.i.T.,E.M.T. 3/4 of 1% per month or fraction, S.8 U. 3/4 of 1% per month or fraction R.T.T. 6% per annum IN, 8 EST. 6% per annum L.F.T.,F.U.T, 1% per month or fraction "9.C.R.T. ' 1% per month or fraction O.F.T, ~ 18% per annum For all taxes that are originally Gue and payable on and after Jana 1, 1982, the PA Deppartment 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 111/88 thru 12/31/91 11% .000301 1/1/93 thru 12!31%94 j% .000247 1(1/95 thru 12/31!98 g% .000192 1/1/99 thru 12!31!99 7% .000247 1/1/00 thru 12/31/00 g% .000192 1/1/O1 thru 12/31/01 g% .000219 1/1/02 thru 12/31/02 6% .000247 1/1/03 thru 12/31/03 5% •000164 1/1/04 thru 12/31/04 4% •000137 1/1/05 thru 12/31/05 5% .000110 1/1/06 thru 12/31/06 7% .000137 1/1/07 thru 12/31/07 8% .000192 1/1/08 thru 12/31/08 7% .000219 1/1/09 thru 12/31/09 5% .000192 1/1/10 thru 12/31/10 4S •000137 1/1/fll th~k 2631/12 3 .00pp0110 - axes a ecome delinquent on or before Dec003Q821981 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 1968 may be obtained by calling PA Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064.