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Home My WebLink About13-1569 PA DEPARTMENT OF REVENUE pennsylvania BUREAU OF COMPLIANCE LIEN SECTION CEPARTMENT OF REVENUE PO BOX 280948 HARRISBURG PA i 7128 -0948 + " REV-159 CM 00cExec (10 -09) !i e� COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: PHAVINY RIVERA IND AND AS PRESIDENT OF PHOUASALITH ENTERPRISES LLC 4380 CARLISLE PIKE CAMP HILL PA 17011 -0 THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the laws 0 the Lommo n vea lth of P- -l—1 -, there - herewith transmitted a —1tif -d —ov of a lten 273042416 to be entered of record all your county CLASS 0= TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER 1 2 3 4 6 SALES 01/12 -01/12 AUG 11 2012 109560 -01 897.20 1357.49 SALES 02/12 -02/12 AUG 11 2012 109560 -01 1178.63 1663.14 SALES 03/12 -03/12 AUG 11 2012 109560 -01 1020.73 1386.70 SALES 04/12 -04/12 AUG 11 2012 109560-01 1075.80 1404.98 SALES 05/12 -05/12 AUG 11 2012 109560 -01 1279.27 1603.61 TOTALS 55451.63 $7415.92 INTEREST COMPUTATION DATE APR 0 3 2013 FILING FEE', 521.50 SATISFACTION -EE(S? The undersign:ec, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of $ 10 . 0 0 Pennsylvania, certifies this �o be a true and correct copy of a lien against the above -named taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer ADDITIONAL INTERES' and which, after demand for payment thereof, remains unpaid. The amount of such unpaid tax, interest, additions or penalties is a lien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TCTAi- 57447.42 JAN 03 2013 C"�� SECRETARY OF REVENUE DATE (CR AUTHORIZED DELEGATE) PART 1 — TO BE RETAINED BY RECORDING OFFICE v, LIEN FOR TAXES, PENALTIES AND INTEREST S. & U. State Sales and Use Tax L.S. & U. Local Sales and Use Tax General information: R.T.T. Realty Transfer Tax IN. & EST. Inheritance and Estate Tax Cor ora ion Tax Liens provided under the Fiscal Code arise at L.F.T. Liquid Fuels Tax (Gasoline) the time o sett ement assessment) and are liens upon the fran- F.U.T. Fuels Use Tax (Diesel and Special Fuels) COMMONWEALTH OF PENNSYLVANIA chises and property, both real and personal, with no further no- M.C.R.T. Motor Carriers Road Tax L11-1• The filing of a Notice of a Lien with a county O.F.T. Oil Franchise Tax V prothonotary is not a requisite, and the lien remains in full M.T. Public Transportation Assistance Fund Taxes and Fees force and validity without filing or revival until paid. BUS Motorbus Road Tax PHAVINY RIVERA L.F. & F.T. Liquid Fuels and Fuels Tax & PHOUASALITH ENTERPRISES LLC Inh rit n.e Tax Liens are liens on real estate which continue unt a tax is paid. SETTLEMENT OF ACCOUNT Personal Income Tax EfflDloyer Withholdinq Tax Realty Trans- The "TOTAL" (column 6) for each type of tax listed on this fer ax n Use x ' i ax ue s ax. Notice of Lien comprises the balance of tax due (column 5) plus r rr r oa ax for u a ax om an ran assessed additions and/or penalties and assessed and accrued NOTICE OF TAX LIEN c x n i i Fuels an s x ens are ens upon interest to the interest computation date on the face of the the franchises as we as real an personal property of tax- Notice. 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, If payment or settlement of the account is made after the in- Filed this day of or merchandise regularly sold in the ordinary course of business terest computation date, the payment must include the lien fil- of the taxpayer. The lien has priority from the date of entry of ing costs and accrued interest from the interest computation record. date to and through the payment date. at m. For any delinquent taxes due on or before Dec. 31, 1981, PLACE OF FILING NOTICE FORM 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) Place of filing: The Notice of Lien shall be filed: BA.,N.E.,G.P.,M.I. 6% per annum (due date to payment date) (a) In the case of real property, in the office of the pro- P.U.R. 1% per month or fraction CLERK (or Register) thonotary of the county in which the property subject to the (due date to payment date) lien is situated and (b) in the case of personal property, P.I.T.,E.M.T. 3/4 of 1% per month or fraction whether tangible or intangible in the office of the prothonotary S.& U. 3/4 of 1% per month or fraction of the county in which the property subject to lien is situated. R.T.T. 6% per annum LIENS FOR TAXES IN. & EST. 6% per annum AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE L.F.T.,F.U.T. 1% per month or fraction Liens for Corporation Taxes arise under Section 1401 of the M.C.R.T. * 1% per month or fraction p G neralle: According to the Fiscal Code, the Notice of Lien O.F.T. 18% per annum Fiscal Code, 72 P.S. Section 1401, as amended. is automatically revived and does not require refiling of the Liens for Personal Income Tax and Employer Withholding Taxes Notice by the commonwealth. Any Notice of Lien filed by the arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. commonwealth shall have priority to, and be paid in full, before For all taxes that are originally due and payable on and any other obligation, judgement, claim, lien or estate is sat- after Jan. 1, 1982, the PA Department of Revenue will calculate Section 7345, as amended. isfied from a subsequent judicial sale or liability with which daily interest on all tax deficiencies using an annual interest the property may be charged. Exception: The commonwealth does not rate that will vary from calendar year to calendar year. Liens for Realty Transfer Tax arise under Section 1112-C of maintain priority of tax liens over any existing mortgages or The applicable interest rates are as follows. the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. liens which are properly recorded at the time that the tax lien INTEREST: Interest is calculated on a daily basis at the follow- is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. ing rates. ** Liens for Liquid Fuels Tax arise under Section 13 of the Delinquent Date Interest Rate Daily Interest Factor Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. RELEASE OF LIEN 1/1/88 thru 12/31/91 11% .000301 1/1/92 thru 12/31/92 9% .000247 1/1/93 thru 12/31/94 7% .000192 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use The Secretary or his delegate may issue a Certificate of Release 1/1/95 thru 12/31/98 9% .000247 Tax Act, 72 P.S. Section 2614.13, as amended. of any lien imposed with respect to any tax if (a) the liability 1/1/99 thru 12/31/99 7% .000192 is satisfied, satisfaction consisting of payment of the amount 1/1/00 thru 12/31/00 8% .000219 Liens for Motor Carriers Road Tax arise under Chapter 96 of assessed together with all interest and costs in respect thereof, 1/1/01 thru 12/31/01 9% .000247 the Vehicle Cade, (75 Pa. C.S. 9615). or (b) the liability becomes legally unenforceable. 1/1/02 thru 12/31/02 6% .000164 Exception: Interest on Corporation Taxes is computed after the 1/1/03 thru 12/31/03 5% .000137 ie1T n�is paid 1/1/04 thru 12/31/04 4% .000110 Liens for Inheritance Tax and Estate Tax arise under the In 1/1/05 thru 12/31/05 5% .000137 heritance and Estate Tax of 1982, Act of December 13. 1982, P.L. 1/1106 thru 12/31/06 7% .000192 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. CLASSES OF TAX 1/1/07 thru 12/31/07 8% .000219 seq. (For decedents with date of death prior to December 13. 1/1/08 thru 12/31/08 7% .000192 1982, liens arise under the Inheritance and Estate Tax Act of C.S. (01) Capital Stock Tax 1/1/09 thru 12/31/09 5% .000137 F.F. (02) Foreign Franchise Tax 1/1/10 thru 12/31/10 4% .000110 1961, 72 P.S. Section 2485 - 101 et. seq.). 1/1411 thlk 12631/12 3� 00 4821981 C.L. (03) Corporate Loans Tax --- axes . Liens for State or State and Local Sales. Use and Hotel C.N.I. (04) Corporate Net Income Tax will remain a constant interest rate until the delinquent C.I. (05) Corporation Income Tax balance is paid in full. Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of March 4, 1971, No. 2 as G.R. (10) Gross Receipts Tax Taxes that become delinquent on or after Jan. 1, 1982 are P.U.R. (20) Public Utility Realty Tax subject to a variable interest rate that changes each amended, 72 P.S. Section 7242. S.T. (30) Shares Tax calendar year. B.L. (40) Corporate Loans Tax (Banks) ---Interest is calculated as follows: Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (50) Net Earnings Tax INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X Vehicle Code, (75 Pa C.S. 9815). G.P. (60) Gross Premiums Tax DAILY INTEREST FACTOR. M.I. (70) Marine Insurance Tax Liens for Liquid Fuels and Fuels Tax, and the tax imposed in C.A. (80) Cooperative Associations * Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under P.I.T. PA Income Tax (PA-40) ** Interest rates prior to 1988 may be obtained by calling PA Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). E.M.T. PA Income Tax (Employer Withholding) Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064.