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HomeMy WebLinkAbout13-0113PA DEPARTMENT OF REVENUE Pennsylvania ~ BUREAU OF COMPLIANCE LIEN SECTION DEPARTMENT OF REVENUE PO BOX 280948 HARRISBURG PA 17128-0948 REV-159 CM DO[EXEC (10-09) !3 - 113 G~v<<.`T~-~-1 <.) C ~ ~~,. ~ ~. ~ ('7^l COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA ~ Z J ~~ Q ~~ D c"t 3 D Z NAME AND ADDRESS : ""~ ~ %T' -.~; TO THE PROTHONOTARY OF SAID COURT: Pursuant to the laws of the Ca~ero nwealth of Pennsylvania, there is herewith tra ns ~i tt ed a certifies coot/ of a lien to ne enterea of record in roar county CERTIFIED COPY OF LIEN 265-08-3293 CARLA H WILSON 1808 CREEK VIEW DR NEW CUMBERLAND PA 17070-2232 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER 1 2 3 4 5 6 P.I.T. 2010 FEB 17 2012 L04101 1295.18 1841.24 TOTALS 51295.18 51841.24 INTEREST COMPUTATION DATE F E B 2 8 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 h b 5 1 0 . 0 0 ove name nst t e a Pennsylvania, certifies this to be a true and correct copy of alien aga 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 enalties is a lien in favor of the Commonwealth of Pennsylvania additions or int r st t p , ax, e e upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL _~i 5 1 8 7 2. 7 4 ~~ DEC 06 2012 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE gal. so ~~.~I'-.~ _ ~'~..~ /Z 92284/ 1~ ~ $Y99~ COMMONWEALTH OF PENNSYLVANIA V. CARLA H WILSON NOTICE OF TAX LIEN ~~leo this day of __ at m. CLERK Cor Register) LIENS FOR TAXES liens far Corporation Taxes arise under Secticn 1401 c` the =fiscal 4ode, 72 P.S. ~ect~on 1401, as amended. Liens for Personal income Tax and Employer Withholding Taxes arise under Secticn 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 1911, 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 prior to December 13, 1982, liens arise under the Inheritance and Estate Tax. Act pf 1961, 72 P.S. Section 2485 - 101 et. seq.). 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 far 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 General infarmation: Cor oration Tax ien provided under the .Fiscal Code arise at the time o sett ement assessment) acid are liens upon the fran- chises and property, both real and personal, with no further na- ti_ ces Tne filing of a Notice of a Lten with a county prothonotary is not a requisite, and the lien remains in full force and validity without firing or revival until paid. Inheritan; Tax Liens are lieris on real estate which continue until-the tax 15 pan' Persdna} incom Ta Em l© er Withholdin Tax React Trans- ~Tax, Sales and Use Tax Liau d ue Tax Fug}s Use ax Metro (rarrier~oad ax, otor us oad Tax if amaa~n`v`~'ran- chi. e aT x and Lt ui~ue-1s and~u ls~~iens are lens upon t e franchises as we as rea and personal property of tax- payers, but ohly 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 case of real property, ih 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 intangible in the office of the prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVI4AL OF NOTICE AND PRIORITY OF NOTICE General Rule: According to the Fiscal Code, the Notice of Lien is automa~Ty 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. Exceotian: 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, 1944, 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~ce ti~on: Interest on Corporation Taxes is computed after the iel' aid. 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) Grass 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) S. & U. State Saps and Use Tax L.S. S u. Local Sales and Use Tax R.T.T: Realty Transfer Tax IN. & SST. Inheritance and Estate Tax ~.f.T. Liquid Fuels Tax (Gasa}ine) F,U.T. FuelsUse Tax.(Diesel,and Specia~ Weis; M.C.R.T, Matar Carriers Road Tax O.F.T. Oil Franchise lax M.T. Publiq Transportation Assistance Fund Taxea and ~'a BUS Motorbus Road Tax L.F. & F.T. Liquid Fuels and Fuels Tax SETTLEMENT OF ACCOUNT The "TOTAL" (column 6) for each type of tax listen on this Notice of Lien comprises the balance of tax due (column 5) plus assessed additions and/or penalties and assessetl and accrued interest to the interest computation date or: the face of the Notice. If payment or settlement of the accpunt is made after the in- terest computation date, the payment must include the lien fi~- 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, - 6X-per annum idue date to payment datei f..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 (due date to payment date) P.I.T.,E.M.T. - 3/4' of l% per month or fractian S.& U. - 3/4 of 1% per month or fractian R.T.T. 6% per annum IN. & fST. 6X per annum L.F.T.,F.U.T. - i% per month or fraction M.C.R.T. 1% per month or fraction O.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 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 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 7X .000192 1/1/95 thru 12/31!98 9% .000247 1/1/99 thru 12/31!99 7% .000192 1/1/00 thru 12/31/00 8% .000219 1/1/O1 thru 12/31/01 9% .000247 1/1/02 thru 12131!02 6X .000164 1/1/03 thru 12131/03 5% .000137 1/1/04 thru 12/31/04 4% .D00110 1/1/05 thru 12/31/05 5% .000137 1/1/O6 thru 12/31/06 7% .000192 1/1107 thru 12/31!01 8% .000219 1/1/08 thru 12/31/08 7% .000192 1/1109 thru 12/31/09 5% .000137 1/1/10 thru 12/31/10 4% .000110 1/1/i11 th~k 2631/12 3~ 00o' 82 -- axes a ecome delinquen on or before Dec. 3Q 1981 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 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & Information Center, (717) 187-1064. COMMONWEALTH OF PENNSYLVANIA 4:(;" 1441. BUREAU OF COMPLIANCE , e ) PO BOX 280948 DEPARTMENT OF REVENUE l�/ L �� i HARRISBURG PA 17128-0948 -i REV-300 CM 00CEXEC(05-111 AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, • PENNSYLVANIA. • • • Docket No. 13CT113 • • Date Filed JAN 07 2013 CARLA H WILSON Class of Tax ANNUAL 1808 CREEK VIEW DR Account No. 265-08-3293 NEW CUMBERLAND PA 17070-2232 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 25th day of September, 2013. rrl Zr P.1 c) fT ,r-- CD < __r is Daniel Meuser Secretary of Revenue 1,00155%45;!:-- MARY HUBLFR Director, Bureau of Compliance ro/p/# Cyfr 6 f3rel2 o Pta97939 n cz O z m lXI-I 3 x D mp zm z c o D xD oc m P 3m c�-zi am-I r o < z= W co o • oT r <0 H 'nom r H-I o