Loading...
HomeMy WebLinkAbout13-0050 13- 005b (~ Zvi l-Term PA DEPARTMENT OF REVENUE pennSylvania ~ BUREAU OF COMPLIANCE LIEN SECTION DEPARTMENT OF REVENUE PO BOX 280948 HARRISBURG PA 17128-0948 REV-159 LM DOLE XEC (10-091 ` ' ' ~r iy, . . w ~' '~I ~~~ prw. i y . +++~~~~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIy ~ ~ avF ~"" ~ ' ~ i ~ ~>~~ 1- NAME AND ADDRESS: MARY E SCHUBERT MARY E SCHUBERT 841 HILLSIDE DR CAMP HILL PA 17011-1822 TO THE PROTHONOTARY OF SAID COURT: Pursu snY to the leas o1 the Caron«ealth of Pennsylvani s, there is hareri th trans~itted a certified Copy of a lien to ne enterea of repo ra in vo er coenty CERTIFIED COPY OF LIEN 171-28-8908 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER I p 3 4 5 6 P.I.T. 2010 FEB 14 2012 T09271 897.00 1013.90 TOTALS 5897.00 51013.90 INTEREST COMPUTATION DATE JAN 3 1 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 d i t th b - f l 5 1 0 . 0 0 ove name ns e a ien aga a Pennsylvania, certifies this to be a true and correct copy o 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 additions or penalties is alien in favor of the Commonwealth of Pennsylvania tax interest , , upon the taxpayer's property, real, personal or both, as the case may be. / ~~ ~~` SETTLEMENT TOTAL 5 1 0 4 5. 4 0 ~~,~~~ ~ai.~ ~ P~~ Nov o8 2012 C#~~~~`~ SECRETARY OF RE4ENUE GATE a8~~s/ (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE ~~M~1~NW~AL s~N ~~ PENN s1`(_`~AidiA 1i , SMARM fc SCHUBERT NOTICE OF TAX LIEN ,~ ___._ _. -- ~ ~ Y 0 r __._~_.._-.~-..__~ a t_____ m . CLERK {or Register) LIENS FOR TAXES Liens for Corporation Taxes arise under Sect~cr 1401 of t` .e ~al Cc~e, 72 P.S. Sect ,n i401, as amended. °iens for per,cnai InCOme Tax and Employ r k;thrnia ng `axes a -~e tinder Section 345 of the Tax Peform Code o` 1971. 7< F c ection 7345, as amended. Liens for Rea'±y Transfer Tax arise under Section lli2-C of the Tax Reform Code of 1971, 72 P.S. Section 8i12-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, (15 Pa. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the In- heritance and Estate Tax of 1982, Act of De~~l~ n k3; 19 P.L. 1086, No. 225 Section 1 et. seq., 72.Pa~S'.A~'~ect5on ~711I•et. seq. (For decedents with date of tleattr~ ~•to ~)eber i3; 1982, liens arise under the Inheritance and Estate Tax Act of 1961, 72 P.S. Section 2485 - 101 et_ seq,..). , Liens for State or State and Local Sales,, Use and Hote l Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act pf 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," clythe tax imposed in Section 9502 of the Vehicle. Code (75 Pa.C:~S.~~j)2) arise under Chapter 90 of the Vehicle Code, (75 Pa. G.S.- 9013).;¢ ,.~~,w "~ .;~° LIEN FOR TAXES, F'ENAL.TIES AND INTEREST ;e a 3' i r,fn r .. .,~,. Cdr or tionTax Lt`eris prov~ded under the Fiscal Code arise at the time o sett ement .assessment) and are liens upon the Fran ;hires and property, bath real and personal, with no further no- tice. The filing of a Notice of a Lien with a county prothonotary is nova requisite; and the lien remains .n ~uli force ,and va1iditywithout filing or revival until paid. Inheritance Tax Liens are liens on rea estate which continue ant~l .the tax is .paid. P rs nal Income Tax. Em to e.^ Withhoidin Tax Realt Trans- fer Tax es nd Us Taz Li u7d Tax Fue s s Tax Mo or rr ers.Road x Mo r u Tax i om an ran- chrse x an t ui uE s and s x lens are lens upon the franc ises as we as rea an .personal property of tax- payers, but only after they have been entered and docketed of record by the prothdnotary of the county where such property is situated, These Liens shall not attach to stock of goods, wares, l; of thectaxpayerre9hearlenshas prioretyrdromrtheodate of entryeof 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 lien is situated and (b) in the case of personal property, whether tangible or intahgible 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, Ex~ce_b~t_ione lInberest oncCorporat9onyTaxesfisccomputed after the ie1' n is paid. CLASSES OF TAX C.S. (O1) Capital Stock Tax F.F. C L (02) Foreign Franchise Tax . . C.N.I. (03) (04) Corporate Loans Tax 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. N E (40) Corporate Loans Tax (Banks) . . G P (50) Net Earnings Tax . . (60) Gross Premiums Tax M.I. C A (10) Marine Insurance Tax . . (80) Cooperative Associations P.I.T. PA Income Tax (PA-40) E.M.T. PA Income Tax (Employer Withholding) '' & s rate Saes and ise ;ax J . ocai ~a es and Use Tar. R•E•T. Realty Transfer' Tax ~N ~ ES?. T Inheritance and Estate tax '- ` Liquid Fuels Tax {Gesolir~e) F ~ T• M R T Fuels. Use Tax (Diesel and Spec _ ~ue)s) L• • . Motor Carriers .Road Tax O.F.T, OiT Franchise Tax M.T• SUS Public Transportation Assistance =!nd Ta ~ ~~- Motorbus Road Tax L•F• S F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6) for each typeof tax listed or this Notice of Lien eomprises the-balance of tax due (column 5) plus assessed additions and/or penalties and assessed and accrued interest to the interest computation date cn the face of `he Notice. If payment or settlement of the account is made after the `! serest computation date, the payment must include the lien fi' ing costs and accrued interest from the interest computation Cate to and through the payment date. For any delinquent taxes due on or before Dec. 31, I98i, 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 tdue date to payment date; S. L.,N.E „ G.P „ M.I• 6% per annum (due date tc payment date' F.U.R. - 1% per month or .fraction i T E M ' (duf date to payment date) - 3/4 0. 1X per month or fraction S.iy U. - 3/4 of 1% per month or fraction R.T.T. - 6% per annum iN. & EST. 6% per annum L.G.T.,F,.,,T. 1% per month or fraction M.C.R. T. * 1% per month or fraction tl•F•T• 18% per annum for all taxes that are originally due and payable on and after Jan. 1, 1982, the PA Department of Revenue will calculat= daily interest on all tax deft ciencies 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% .000241 1/1/93 thru 12/31/94 7% .000192 1/1/95 thru 12/31/98 9% .000247 1%1100 thru 12%31{00 g% .000192 1/1/O1 thru 12/31/01 .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 4X .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 .000192 1/1/08 thru 12/31/08 8% .000219 1/1/09 thru 12/31/09 5% .000192 1/1/10 thru 12/31/10 4% .000137 1/1/F11 th~k 2631/12 3X .000110 - axes a ecome delinquent on or before Dec00~~821981 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. INTERESTestBALANCEcOFaTAX UNPAIDIXWNUMBER OF DAYS DELINQUENT X DAILY INTEREST FACTOR. * Interest ratesfpriorOto 1988 Finayebeeobtaenednbylcal99ng PA Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064.