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HomeMy WebLinkAbout13-1589 PA DEPARTMENT OF REVENUE pennsylvania BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280946 DEPARTMENT OF REVENUE HARRISBURG PA 17128 -0948 I REV -159 CM DOCEXEC (10-09) ; ; C V"PiI COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: ROBERT J FAUGHT APT 116 4183 GROUSE CT TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN MECHANICSBURG PA 17050 -7637 Pursuant to the laws of the Comawnwaalth of Pennsylvania, there is herewith transpittad a ...tified copy of a lien 346 -72 -5872 to be entered of record in your county CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL I 2 3 4 5 6 P.I.T. 2009 MAY 15 2012 M99147 4584.00 6307.52 TOTALS 54584.00 56307.52 INTEREST COMPUTATION DATE MAY 03 2013 FILING FEE(S) $21.50 The undersigned, the Secretary SATISFACTION FEE(S) of Revenue (or his authorized delegate) of the Commonwealth of $ 1 0 . 0 0 Pennsylvania, certifies this to 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 and which, after demand for payment thereof, remains unpaid. The amount of such unpaid ADDITIONAL INTEREST 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 TOTAL *6339 0 2 V , p pd4 FEB 07 2013 �k (f SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 — TO BE RETAINED BY RECORDING OFFICE � /( 0? 0 00 d 1P / LIEN FOR TAXES, PENALTIES AND INTEREST & u. ,tate :ales and Use Tax _,S. & C, Local Sales and Use Tax Genera; information: l.T , Fealty Transfer Tax & k.aT. nheritance and Estate Tax Cor oar t� T Lien provided under the Fiscal Code arise at L,F.T, Liquid Fuels Tax (Gasoline) the �t7me ofi'set ement (assessment) and are liens upon the fran- T.U.T. 'Fuels use Tax (Diesel and Specia' uelsl COMMONWEALTH OF PENNSYLVANIA chiles and property, both rear and personal, with no further no- M.C.R.T. Motor Carriers Road Tax tice, The filing of a Notice of a Lien with a county O.F.T. Oil Franchise Tax prothonotary is not a requisite, and the lien remains in °all M,T. Public Transportation Assistance fjnd Taxes and r force and validity without filing or revival until paid. BUS Motorbus Road Tax ROBERT J FAUGHT c & F. T . liquid Fuels and Duels Tax Ihheritance T liens are liens on real estate which continue untT t' dX p5 paid• SETTLEMENT OF ACCOUNT Personal Inco Fax . Employe W ithholding Tay Rulty Trans The "TOTAL" ,column 6) for each type of tax listed or tH s x x ax Fu s e Mo :r rr e.s ax , a r om n ran Notice of lien comprises the balance of tax due (column v) plU TAX LIEN ch e a attd A , x tens are fens upon assessed additions andlor penalties and assessed and accrued NOTICE OF TA the franch as we rea an personal property o€ tax- i nterest to the interest computation date an the face of the payers, but only after they have been entered and docketed of Notice. 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 e it or terest computation date, the payment must include the lien fill i �r� -� day o of the The The lien fromm of entryeof ing costs and accrued interest from the interest computation. record, date to and through the payment date.. at n � For any delinquent taxes due on or before Dec. 31, 1981, - - -- – For is imposed at the following rates: PLACE OF FILING NOTICE FORM 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) ------- Place Place of filing: The Notice of Lien shall be filed: B,r.,N.E.,6.r „M.I. 6% per annum (due date to payment date' Ca) In the case of real property, in the office of the pro- P.U.R. 1% per month or fraction CLERK (or Register) thon.otary 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 ` 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 M.C.R.T. 1% per month or fraction Liens for Corporation Taxes arise under Section 1401 of the T. 18% per annum cal Code. 72 P.S. Section 1401, as amended. General Rule: According to the Fiscal Code, the Notice of Lien is automat revived and does not require refilling of the Liens for Personal Income Tax and Employer Withholding Taxes Notice by the commonwealth, Any Notice of Lien filed by the prise under Section 345 of the Tax Reform Code of 1971, 72 P.S 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, he 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 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use 1/1/93 thru 12/31/94 7% .000192 The Secretary or his delegate may issue a Certificate of Release 1/1/95 thru 12!31198 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 Code, (75 Pa. C.S. 9615). or (b) the liability becomes legally unenforceable. 111102 thru 12/31/02 6% .000164 Exception: Interest on Corporation Taxes is computed after the l /l/03 thru 12/31/03 5% .000137 Tien 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. 1/1/06 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 1/1/09 thru 12/31/09 5% .000137 1982, liens arise under the Inheritance and Estate Tax Act of C.S. (01) Capital Stock Tax F.F. (02) Foreign Franchise Tax i /1 / thru 111221//31/10 4% 000110 1961, 72 P.S. Section 2485 101 et. seq.). C.L. (03) Corporate Loans Tax --- l es h �iatbecome delinquent on or before Dec 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 Occupancy Tax and Public Transportation Assistance Fund Taxes C.I. (05) Corporation Income Tax balance is paid in full. 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 amended, 72 P.S. Section 7242. P.U.R. (20) Public Utility Realty Tax subject to a variable interest rate that changes each 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.