Loading...
HomeMy WebLinkAbout13-004513- DD~~ ~ivi 1 lean PA DEPARTMENT OF REVENl1E BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: TO THE PROTHONOTARY OF SAID COURT: Pursuant to the lays of the Co~aw nwealth of Pennsylvania. there is herewith trans~ittetl a certifies cony of a lien to he enteree of reeora in roar cwwnty CERTIFIED COPY OF LIEN 396-02-7780 pennsyLvania ~ DEPARTMENT OF REVENUE REY-159 CM DOLE yEL (10-09) - i • • ~~ "- i ~' ~~ ~ ~ ~+ QW ~ ' ~ ~~ "^... ~ ~j ~ r1 ~' ~ ~ ~ DAWN SPRINGER 415 W NORTH ST CARLISLE PA 17013-2221 CLASS Of TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX tOR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 6 6 P.I.T. 2010 FEB 27 2012 L06747 789.00 1051.24 TOTALS 5789.00 51051.24 INTEREST COMPUTATION DATE FEB 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 SATISFACTION FEE(S) Pennsylvania, certifies this to be a true and correct copy of a lien 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 aft r d mand fo t th f i , e e r paymen ereo , rema ns unpaid. The amount of such unpaid 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. i~.%%~ ~~ SETTLEMENT TOTAL 51082.74 ~~~~~C~ ~ l.5'a PA P~ NDV 22 2012 e~ r~~esga SECRETARY OF REVENUE DATE l~~'a8~8yG~ (OR AUTHORIZED DELEGATE) pART 1 - TO BE RETAINED BY RECORDING OFFICE ~0MME3NWEALTI~I D~ PENPlSY1..VANTA V. DAWN SPRINGER NOTICE OF TAX LIEN _~~__~_____~,_._,_ pay of CLERK Cor Register) LIENS FOR TAXES Liens For Corporation Taxes arse under ~P_tion _40i cf tpe seal Code, 72 P.S, Sect nn 1401, as amended :.lens for Personal income Tax and E,r,plcyer Withholding Taxes arise under Section 345 of the Tax Reform Ccde of 1971, 72 P.S. Section 7345, as amended. the LTaxsReformeCode ofa1971, 72xPaS~sSectaon 8112~Cr aslamended. 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. 1982,(lienseartlsetunderhthetInhertll~~~~pdrE~tia~pC?axeAct3of 1961, 72 P.S. Section 2485 - lOl et 1. ~~^. Liens for State or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportatign,.Assistance Fund Taxes and Fees arise under Section 242, Act of March 4; I971, 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 FflR TAXES, PENALTIES AND. INTEREST ;,ere ^fcrr,ation: Corporation T Liens providedunder the Fiscal Code arise at the time pf sett ement assessment) and are 1•er,s upon the fran- chises and. property, both real_and personal, with na further no tr'ce. The filing of a Nbtiee of a Lien with a county prothonotary is not a requisite, and the lien remains 'r. full force and validity without filing or revival until paid. InheritanceTax Lien are liens en real estate which continue ~nt~l the tax is pat , Personal Income T x Em to e~ Withholtlin Tax Realt Trans- fer ax d n U5 az uid a dx FU s Use TdX Motor arriers ad a otorbus Rod x r om an ran- chr's ax 'an t, a e s n u s ax yens are lens upon the frahchises as we as real 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, or 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 Place of filing: The Notice of Lien shall be filed: (a} In the ease of real property, in the office of the pro- thonotary of the county in which the property subject to the ien is situated 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 's automatics 1y 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 11en5 over any existing mortgages or liens which are property 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 Exc~ebti~o_ne lInterest oncCorporataonyTaxesfisccomputed after the ie1• 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 In come Tax (PA-40) E.M.T. PA In come Tax (Employer Withholding) . ~ ±~ ::tote Sales fi^d U52 Tax J ~ !-~- LJeai Sales anc USe lax '•~• Realty Transfer Tax iN• S FST. Inheritance and Estate Tax '- F s• Liquid EuelsTax (Gasoline) u Foels UseTax (Diesel and SpAcial iue'sl M c n. T. Motor Carriers Road Tax 0 r T. Oil Franchise. Tax M•T• Public Transportation Assistance Fund ?axes ono F•es 8US Motorbus Road Tax ~.F. & r.T. Liquid Fuels and Fuels Fax SETTLEMENT OF ACCOUNT The "TOTAL" (column b) for each type of tax 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. terestpcomputationedate~etheopaymentcmusttinclude~thetlienhfil~- 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.1.,G.R.,C.A.,S.T. 6% per annum (due date to payment date) B.L.,N.E.,G.P.,M. L 6% per annum (due date to payment date! P.U.R. I% per month or fraction P,I.T.,E.M.'• 3/4(dof tl%tperomontheor fraction S.& U. 3!4 of 1% per month or fraction R.T.T. 6% per annum iN. & EST, 6% per annum ~•`•T•~F•u•T• i% per month or fraction M.C.R.' i% per month or fraction O. r'. T. 18% per annum afterrJan. laxl982hatherPAoDepartment of Redvenue willo lca daily interest on all tax deficiencie rate that will var f ca late s using an annual interest y rom The applicable interest calendar yea rates are as r to calendar year. follows. INTEREST; Interest is calculated on a ing rates. ** daily basis at the foiiow- Delinquent Date Interest Rate l Daily Interest Factor 1%1%92 thru 12%31%92 g~ .000301 000247 1/1/93 thru 12/31/94 1/1195 thru 12/31/98 1% g% . •000192 1!1/99 thru 12/31/99 7X .000247 000192 1/1100 thru 12/31/00 1/1/Oi thru 12/31/01 8% g% . .000219 1/1/02 thru 12/31/02 6% .000247 000164 1/1/03 thru 12/31/03 1/1/04 thru 12/31/04 5% 4% • •000131 1/1/05 thru 12/31/05 5% .000110 000137 1/1/O6 thru 12/31/06 1/1107 thru 12/31/01 7% g% . .000192 1/1/08 thru 12/31/08 7% •000219 000192 1/1/09 thru 12/31/09 1/1/10 thru 12/31/10 5% 4% • •000131 1/1/Pil th~k 2631/12 - axes a eco d li 3% .000110 ~0~~82 me e will i nquent on or before Dec 1981 rema n a constant balance is paid in ful interest rate until the delinquent l ---Taxes that become deli . nquent 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 NUM BER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. * Use this rate for M.C. ** R.T./IFTA ef fective Jan. 1 1996 Interest rates prior to 1988 may b Dept. of Revenue Taxpayer Service & In , . e obtained by calling PA formation Center (117) 787-1064. , COMMONWEALTH OF PENNSYLVANIA BUREAU of COMPLIANCE PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128-0948 REV-300 CN WCEXEC (03-111 AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, • PENNSYLVANIA. • Docket No. 13CT0045 • Date Filed JAN 03 2013 • Class of Tax ANNUAL DAWN C SPRINGER 415 W NORTH ST Account No. 396-02-7780 CARLISLE PA 17013-2221 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 30th day of August, 2013. G c Daniel Meuser Secretary of Revenue MARY HUBI FR Director, Bureau of Compliance ID Co Pp n�pF &Iqu4o' l py a f IN THE COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA 13CT0045 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. DAWN C SPRINGER AUTHORITY TO SATISFY