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HomeMy WebLinkAbout13-0112PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 Pennsylvania ~ DEPARTMENT OF REVENUE REY -159 CM DOCE%EC (10-,9) _ {.W, :~ ~" ' - ~~ Z:~ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ~~ a • ~ ~ nr~ ' ~~ P~ NAME AND ADDRESS: y-~ ~`•~ --- RICHARD L CLEMMONS J R 325 GLENDALE ST CARLI TO THE PROTHONOTARY OF SAID CDURT: S L E P A 1 7 0 1 3- 3 5 1 9 CERTIFIED COPY OF LIEN Pursuant to the laws of the Cow nwealth of Gannsylvania, there is herewith trans Ai tt ed a certi ti etl coDY of a lien ~~~-Oq-8~~0 to be entered of recortl in Your county v CLASS OF 7AX PERIDD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 p 3 4 S B P.I.T. 2010 NOV 04 2011 R01982 1079.00 1260.36 TOTALS $1079.00 51260.36 INTEREST COMPUTATION DATE F E B 2 8 2 0 1 3 FILING FEE(S) 521.50 he undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) ' ennsylvania, certifies this to be a true and correct copy of a 11en against the above named f i 5 1 0 . 0 0 axpayer or unpa d tax, interest, additions or penalties thereon due from such taxpayer ADDITIONAL INTEREST nd which, after demand for payment thereof, remains unpaid. The amount of such unpaid ax, interest, additions or penalties is alien in favor of the Commonwealth of Penns lvani y a Pon the taxpayer's property real ersonal or b th th , , p o , as e case may be. SETTLEMENT TOTAL ~~ 51291.86 ~~ ~~~ ~`~i sa i~~~l-~ DEC 06 2012 L7~E/G,Qy~$Q( SECRETARY OF REVENUE DATE (oR ADTHDRIZED DELEGATE; PART 1 - TO BE RETAINED BY RECORDING OFFICE l~`~o2~Qq$ ivoMMONwEALTH pF PENNSYLVANIA Y. RICHARD L CLEMMDNS JR NOTICE of TAX LIEN ..led this of CLERK (or Registers LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 cf the riscal Code, 72 P.S. Section 1401, as amended. Liens far Personal Income Tax and Employer Withholding Taxes arise under Section 345 of the Tax Reform Code of 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, 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. TaxLActs 72rPFSe1Sectionx2614Si3unasramendedn 13 of the Fuel Use Liens for Motor Carriers Road Tax arise under Chapter 9b 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 prior to December 13, 1961, 72ePSSarSectiodne2485e-IlOlretansega~d Estate Tax Act of Liens for State or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes 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 Chapter 900ofothehVeh9cle Code~e(755Pa~ C~S~ 9012) arise under LIEF1 FOR TAXES, PENALTIES ANO INTEREST ,,eneral iF~fcrmatidn: Cor~tion x Liens provided under the Fiscal Cdde arise at she t?me o sett ement 'assessment) and are liens upon the fran- chises a^d rroperty, both real .and personal, with no further no- ti The filing of a Notice ofi a Lien with a county , prothonotary is not a requisite. and the lien remains ~n full force and validitywithdutfi1ing orrevival until paid. Inheritance Tax Liens are liens on real estate-which continue until theT tax i' ~a~ Personal Income Tax m to er Withholdin T x sRUa~tTaxrans- fer Taz ales an Use Tax L~ u~d ax C m an fran- Motor Carrier Re ax Motor us Rod ax chase ax n Lt u~d ue s an Fu s Tax ens are iens_upon t e ` ranchises as we l 35 real and personal property of tax- payers, but onYy after they .Nave been entered and docketed of recdrd by the prothonotary of trie 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 ,- & t+. State Sales and Use Tax _,~. g ;s, Local Sales and Use Tax R ?.T. Realty Transfer Tax !N. & ES?. Inheritance and .Estate Taz `.F,T. Liquid Fuels Tax(Gasoline) _ U,~, Fuels USeTax (Diesel and 5pe~:sfu2ls; M.C.R,T, Motor Carriers Rpad Tex U.F.T. Oil franchise Tax ~;;a~; M•T. Public Transportation Assistance Furd Taxes a ~ aUS Motorbus Road Taz L.F. ~ F,;, 1_i quid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6) for each type of tax listed on ±ris Notice or- Lien comprises the balance of tax due (column 5) plus assessed additions andfor penalties and assessed and accrued interest to the interest computation date on the face of the Notice. If payment or settlement of the acccunt is made after the ~," serest computation date, the paymefrt must include the lien f} ing cbsts and accrued interementfdatetre interest c^mputat~on date to and through the pay For any delinquent taxes due on er 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 month oaufracteiono payment date; P.U.R.. (due 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. 6% per annum IN. & EST, 6% per annum L,F,T.,F,U.T, - 1% per month or fraction 1% per month or fraction M.C.R.T. * - 18% per annum U.F,T. Place of filingr 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 ofi personal prdperty, 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: Aev°vednend does n tcrequ~tle refllNng~of theL'en is automat"c~Y 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 amsaubbegchargeda~Exceotaion:oThe~commonwealth doeshnot the property Y maintain priority of tax liens over any existing mortgages or liens which are properly recorded at the time that the taz 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. Exce tion: Interest on Corporation Taxes is computed after the yen is paid. CLASSES OF TAX C.S. (O1) (02) Capital Stock Tax Foreign Franchise Tax F.F. C L. (03) (04) Corporate Loans Tax Corporate Net Income Tax C.N.I. C I (05) Corporation Income Tax . G.R. (10) (20) Gross Receipts Tax Public Utility Realty Tax P.U.R. S.T. (30) (40) Shares Tax Corporate Loans Tax (Banks) B.L. E N (50) Net Earnings Tax . . G p, (60) Gross Premiums Tax Tax M.I. (70) (80) Marine Insurance Cooperative Associations C A• p I,T• PA I A I ncome Tax (PA-40) come Tax (Employer Withholding) E.M.T. P n For all taxes that are originally PA Department h due ono payable or and, of Revenue will-caic w ate e after Jan. 1, 1982, t ear to~calendarnyear•r~erest rn n al omx l y d y da e c fr that well vary rate licable interest rates are as follows. a Th pp e INTEREST: Interest is calculated on a daily basis at the follow- ing rates. ** Rate Delinquent Date Inter Daily In 000301 ac or ll% 1/1/88 thru 12/31/91 9 .000247 % 1/1192 thru 12/31/92 .000192 1/1193 thru 12/31/94 .000247 1/1/95 thru 12/31!98 .000192 1/1/99 thru 12/31/99 .000219 1/1/00 thru 12/31/00 .000247 111/O1 thru 12/31!01 6% .000164 1!1/02 thru 12/31/02 ,000137 1/1/03 thru 12/31/03 4S .000110 1!1!04 thru 12/31!04 .000137 1/1/05 thru 12/31/05 1!1/06 thru 12/31/06 .000192 000219 1/1101 thru 12/31/07 . .000192 1/1108 thru 12/31/08 5% 1/1/09 thru 12/31/09 .000131 000110 4% 1/1/10 thru 12/31/10 2631/12 11 th 1/1 n on . 00~~821981 or before Dec. ~k 4 - axes a ecome delinque a Constant interest i rate until the delinquent n will rema balance is paid in full. delinquent on or after Jan. 1, 1982 are ---Taxes that become subject to a variable interest rate that changes each calendar year. ---Interest is calculated as follows: X NUMBER OF DAYS DELINQUENT X INTEREST ' ~ C EREST FACTOR, IN DAILY * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. obtained by calling PA b ** Interest rates prior to 1988 m Service e ay & Information Center, Dept. of Revenue Taxpayer (717) 187-1064.