Loading...
HomeMy WebLinkAbout13-1593 PA DEPARTMENT OF REVENUE Pennsylvania BUREAU OF COMPLIANCE LIEN SECTION DEPARTMENT OF REVENUE 1 0 PO BOX 280948 J '( l �i ' HARRISBURG PA 17128 -0948 REV -I59 CM DDCE XEC (10 -09) 1 MAR 2 FaINVUV COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: TROY A BEAM 401 SHIPPENSBURG RD SHIPPENSBURG PA 17257 -8617 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien 187-56-2949 to be entered of record in your county CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER 1 2 3 4 5 6 P.I.T. 2006 MAY 22 2012 P66989 9562.00 15106.04 TOTALS $9562.00 515106.04 INTEREST COMPUTATION DATE APR 18 2013 FILING FEE(S) $21.50 The undersigned, the SecretaryY of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) Pennsylvania, certifies this to be a true and correct copy of a lien against the above -named 5 10 . 0 0 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 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 515137.54 JAN 24 2013 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 — TO BE RETAINED BY RECORDING OFFICE LIEN FOR TAXES, PENALTIES AND INTEREST & u. State Sales and Use sax L.S. & U. coal Sales and Use Tax %an era t' ~fnrmationa 'i,T'T: Realty. Transfer Tax> IN. & ESl7, : nheritance and Estate Tax C ©r op rat on F Liens provided under the Fiscal Code n the fran arise a* F.T. Liquid Fuels Tax (Gasoline) the time o se tie eni ((assessment) and are liens upo- ,U.T. Fuels Use Tax (Diesel and Special Fuels; COMMONWEALTH OF PENNSYLVANIA chiles and prdperty, both real and personal, with pca further no M.0 R. T, Motor Carriers Road Tax i The filing of 'a Notice of a Lien with a county J.F.T. Oil Franchise Tax V orot nnotary is not a requisite, and the lier, remains in furl M,T. Publi€ Transportation Assistance F nd Taxes and e force and validity without filing or revival until paid. BUS Motorbus Road Tax TROY A BEAM c . & F.T. Liquid Fuels and Fuels Tax Inheritance Tax ins are liens on real estate which continue anti the 15 pa SETTLEMENT OF ACCOUNT _ �__ _ Perso Inc T m to r ithhal in ax R alt Trans ter x ae x t f a F ax The "TOTAL (column 6) for each type of tax listed on this Moor art -r ax t+ ran Notice of Lien comprises the balance of tax due (column 5) plu NOTICE OF TAX LIEN clifit Tax. and t ue x iens are ens upon aSSe d additions and /or penalties and assessed and accrued the rant ses as we as rea and personal property of tax interest to the interest computation date on 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 the In day cf or merchandise regularly sold in the ordinary course of business terest computation date, the payment must include the tier fii 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. 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.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 of filing: The Noti of Lien shall be filed: 8A .,N.E.,G.P.,M.I. 6% per annum (due date to payment date, CLERK ca r Register) r3 (a) In the case of real property, in the office of the pro- P.U.R. 1 per month or fraction s 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 cf , he M.C.R.T. * 1% per month or fraction riscal Code, 72 P.S. Section 1401, as amended. General Rul According to the Fiscal Code, the Notice of Lien O.F.T. 18% per annum is automatically revived and does not require refiling of the Liens for Personal income Tax ano Employer Witnholding Taxes Notice by the commonwealth. Any Notice of Lien filed by the - rise 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 Section 7345, as amended. any other obligation, judgement, claim, lien or estate is sat- after Jan. 1, 1982, the PA Department of Revenue will calculate isfied from a subsequent judicial sate or liability with which daily interest on ail 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 3 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/ 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 Tax Act, 72 P.S. Section 2614.13, de amended. The Secretary or his delegate may issue a Certificate of Release 1/1/95 thru 12/31/98 9% .000247 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 Excep ti on: Interest on Corporation Taxes is computed after the 1/1/03 thru 12/31/03 5% .000137 Tien paid Liens for Inheritance Tax and Estate Tax arise under the In i' n 1/1/04 thru 12/31/04 4% . 000110 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 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 1961, 72 P.S. Section 2485 - 101 et. seq.). F.F. (02) Foreign Franchise Tax 1 /1 /10 thru 12/31/10 4% .000110 C.L. (03) Corporate loans Tax 1/1 11 th 11 31/12 3X 00p -Taxes �Kat 82 become delinquent on or before Dec. 3Q 1981 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 P.U.R. (20) Public Utility Realty Tax subject to a variable interest rate that than es each amended, 72 P.S. Section 7242. S.T. (30) Shares Tax calendar year. 9 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.