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HomeMy WebLinkAbout13-0049PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO 80X 280948 HARRISBURG PA 1 71 28-0948 pennsyly DEPARTMENT OF COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: f~` ~_ \ ; i.d ~ ~~ w ~ OQ a'Z ~ i~J ~ ~'t ~7' ~' ,~ ~ --i -C KENNETH A PENNINGTON 6332 CHESTERFIELD LN MECHANICSBURG PA 17050-2820 TO THE PROTHONOTARY OF SAID COURT; Pursuant to the lays of the Co~wonvealth of Pennsylvania, there is here vi th tra nsaitted a certi tied coon of a lien to ne enterea of record in vaur county CERTIFIED COPY OF LIEN 236-17-0005 CLASS OF TAX PERIOD DATE DF ASSESSMENT DET OR IDENTIFYING TAX (OR DUE DATE) SETTNEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 P.I.T. 2007 FEB 17 2012 R78976 1197.00 1798.87 TOTALS 51197.00 51798.87 INTEREST COMPUTATION DATE JAN 3 1 2 0 1 3 FILING FEE(S) 521.50 SATISFACTION FEE(S) The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of f a 1 t the above-named nd re t c en ain i ifi thi t l t b P 5 1 0 ' 0 0 1 e a rue a cor c opy o ag s van a, cert es s o ennsy additions or penalties thereon due from such taxpayer interest taxpayer for unpaid tax , , ADDITIONAL INTEREST and which, after demand for payment thereof, remains unpaid. The amount of such unpaid additions or penalties is a lien in favor of the Commonwealth of Pennsylvania interest tax , , real, personal or both, as the case may be. ert upon the taxpayer's prop y, ~ ~ , ~~-i!// ~l SETTLEMENT TOTAL 51830.37 ~i~~ ~ 1.5o PA PLFF ~~ ~0~3 ~ y NOV 08 2012 Q ~f~R~^/~ SECRETARY OF REVENUE DATE ~`-~~~`~"`~`-~`~ (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE ~OMMONWEAt.TH OF PENNSYL%fANIA Vm KENNETH A PENNINGTON NOTICE OF TAX LIEN _ day of _~ _ at m. CLERK Cor Re9ister7 LIENS FOR TAXES Pn~ fir ~~orpora*7or Taxes ~ise order ~rtin '401 of T~.be .-a~ ;:ode ~ P.-. ~ec~i~r „~; a~ ame~deo. Liens far Personal Income ~ax ara ET p1oyer W thh~~d~n9 Taxes arise under Secti;,n 345 of tl'e Tax ~ef.,rr,. Code ~-f 1~J1, 72 P.S. Section 7345, as amended. Liens far Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of 1971, 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. 22~ action 1 et. seq.. 72 Pa„ C S.A. Section 1701 et. seq. (For is with date of dea~l~lif to-,0eee~gb~r 13, 1982, T' ender the Inherit d fskxlte Tax Alt of 196 v 2485 - 101 et~. `ate and Local Sa1~s,-;Use and Hotel Transportation A'ssist;#nce Firimd Taxes n 242, Act of March 4. 1971, No. 2 as -.\ ~ ~. ~1 ~J0 0°9~ rise under Chapter 98 of the PA 0 +~` 'ax, and the tax imposed in a. C.S. 9502) arise under C.S. 9013). LIEN FOR TAKES, PENALTIES AND INTEREST ::eoerai .•formaiian: Cor ara_p- tion Tax Liens provided under. tr .~sca rde ar 4?. the time o sett e~nt~assessment) and are yens upon the rar chiles and property,-both real and. persanal, with no further no- tice. The filing of a Notice of a Lien with a county prothonotaryis hot e requisite, and the lien remains in Tuil force and validity without filing or revival until paid: inheritance Tax_Li_ens are liens. or. real estate which continue untr the tax Ts poi . Pars nal Incom T x Em to r W' tihdldin Tax Rea1t Trans- *er ax a and ax LT uTd ue ax ue s Use. ax Motor rrT rs Roa ax Dior us ad Tax Ti om an ran- ch 'e a an` Li uTd ue s a ue x Tens are Tens upon t e ranch ses as we as rea 'an persanal property of tax- payers, but only after they have been entered and docketed of recdra by the prothonotary of the county where such property is situated. These liens shall not attach to stock ofgoods, 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 case of real property, in the office of the prop thonotary of the county in which the property subject to e 'ion is situated and (b) Tn 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 Rul According to the Fiscal Cade, the Notice cf !!ier. is automatTCa y revived and does not require refiling of the Notice by the commonwealth. Any Notice of Lien filed by the _ommonwealth 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 aver any existing mortgages or liens which are properly recorded at the time that the tax tier, 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. Exce tion: Interest on Corporation Taxes is computed after the ion is paid. CLASSES OF TAX C.S. (Oll Capital Stock Tax F. F (02) Foreign Franchise Tax . L. C (03) Corporate Loans Tax . N I. C (04) Corporate Net Income Tax . . C.I. (05) Corporation Income lax R G (10) Gross Receipts Tax . . P.U.R. (20) Public Utility Realty Tax T S (30) Shares Tax . . g,L, (40) Corporate Loans Tax (Banks) N.E. (50) Net Earnings Tax P. G (60) Gross Premiums Tax . I M (703 Marine Insurance Tax . . C.A. (80) Cooperative Associations P.I.T. E.M.T. PA I PA I ncome Tax (PA-40) ncome Tax (Employer Withholding) S, & Li. "tale Sales and Use Tax ~ ~~. ~.acai Sales and Use Tax T.T Re altY transfer Tax ;N a ~.. :riherTtance and Esta~e Tax " F ? !"quid fuels Tax (Gasoline' , , .u.T. reels Use Tax (Diesel and Sye,.iu' ~.._ ., ~' C.R.T. Motor. Carriers Road Taz O.F.T. ~,"T, Oil Franchise, Tax - Taxes - ?ublic Transportation Assistance ~. u BUS Motorbus Raad Tax _,~', h i~. T, Liquid fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" {column 6)'for each .type of taxlisted ar is Notice of Lien comprises the balance of tax due (column 5 pips assessed additions and/or penalties ahd assessed and acc eu interest to the interest computation date on the face o~ ~r.e Notice. If payment ar settlement of the account is made after me i terest computation date, the payment must include the lie `~' ing costs and accrued interest from the interest computat:~~ date to and through the payment date. For any delinquent taxes due on or before Dec. 31, i48"_, interest is imposed at the following: rates: C.S..F.F.,C.L.,C.N.1. 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 idea date to payment date) P I T.,E.M,T. 3/4 of 1% per month or fraction S.& U. 3!4 of 1% per month or fraction R.T.T, 5% per annum IN. & EST. 6% per annum L.F.T.,F"U"T, 1% per month or fraction M.C.R.T. i% per month or fraction 0 F.T. 18% per annum For all taxes that are originally due and payable or ar the PA DeQartment of Revenue will ca! a*_e 1982 , after Jan. 1, daily interest on all tax deficienci es using an annual ?terest a r n t n e li a ee afollows~endar year. s e a rates res t ble i c Th app INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Delinquent Date Interest Rate Daily Interest Factor 000301 1!1/88 thru 12/31/91 11% 9% . .000247 1/1/92 thru 12/31!92 1/1193 thru 12/31/94 7% .000192 1/1/95 thru 12/31/98 9% 7% .000247 .000192 1/1/99 thru 12/31!99 1/1/00 thru 12!31/00 8% .000219 1/1/D1 thru 12!31/01 9% 6% .000247 .000164 1/1/02 thru 12/31(02 1/1/03 thru 12/31/03 5% .000137 000110 1/1/04 thru 12/31/04 4% 1/1/05 thru 12/31/05 5% . .000137 1/1/D6 thru 12/31/06 7% 8% .000192 .000219 1/1/07 thru 12/31/07 1/1/08 thru 12!31/08 7% .000192 1/1/09 thru 12/31/09 5% 4% .000137 .000110 1/1/10 thru 12/31/10 11 th£~ 2631/12 3~ 1/1/ uen on delin 00~~182 or before Dec. 1981 P q - axes a ecome 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 Ts calculated as follows: X INTEREST = D C NUMBER OF DAYS DELINQUENT X pAIAY TEREST FACTOR, IN * Use this rate for M.C.R.T./IFT A effective Jan. 1, 1996. ** Interest rates prior to 1988 m ay be obtained by calling PA Dept. of Revenue Taxpayer Service ~ Information Center, (717) 787-1064.