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HomeMy WebLinkAbout13-1595 PADEPARTMENT REVENUE pennsylvania BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128 -0948 REV -159 CM VOCE %EC (10 -09) c use L• r " COUP t f, S Y LVAN,A COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: BARRY L WOLF SUE A WOLF 932 GOBIN DR TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN CARLISLE PA 17013 -1515 Pursuant to the laws of the Co.awnwealth of Pennsylvania, there is herewith trens.ittea a certified caoY of . lien 166 -46 -4230 to he 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. 2011 MAY 04 2012 L12527 1502.00 1795.36 TOTALS $1502.00 $1795.36 INTEREST COMPUTATION DATE APR 18 2013 FILING FEE(S) $21.50 The undersigned, the Secretary 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 ag ainst the above - named $ 10 . 0 0 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 $1826.86 I ,ae^ '� JAN 24 2013 /�' o / > SECRETARY OF REVENUE DATE (Y QQ (OR AUTHORIZED DELEGATE) PART 1 — TO BE RETAINED BY RECORDING OFFICE 0 p1�1 LIEN FOR TAXES, PENALTIES AND INTEREST & State ' ara Use Tax w S. & s. Local S an d use Tax __ __�..__ 3er;erai information: k.T T. Realty' "transfer Tax .- ----- N. 3 E . inheritance and Estate Tax Corporatl Tax Liens provided under the Fiscal Code arise at F.T. Liquid Fuels Tax (Gasoline) ;ne -time a se$ smart( (assessment; and are liens upon the fran- .U.T. Fuels Use Tax (Diesel acid Special t;ei. <.' COMMONWEALTH OF PENNSYLVANIA chises and property, both real and personal, with no further no- "rI :C.R.T Motor Carriers Road Tax t . ic . se .. The filing of a Notice of a Lien with a county Q.F.T, oil Franchise Tax prothonotary is not a requisite, and the lien remains in full M.T. Public Transportation Assistance Fund Tax,, , V force and validity without filing or revival until paid. BUS Motorbus Road Tax BARRY L WOLF !.F. 3 F.,, Liquid Fuels and Fuels Tax & SUE A WOLF Tnheri anc T x Liens are liens on real estate which continue ntil the uax 7S paw SETTLEMENT OF ACCOUNT Tax. Rea It Trans °_. he '°T u OTAL" column 6? for each type of tax listed on rris . 5 - Mo or rr rs n r n- Notice of Lien comprises the balance of tax due ;coiurrr u'.�� :: L chtse x ar ti ire s" x lens are yens upon assessed additions and /or penalties and assessed and acc eu NOTICE OF TAX LEN the i rarrc ses as Ste 5 real ' "an personal property of tax interest to the interest computation date on the face of the ey have been entered and docketed of Notice. payers, put only after they record by the prothonotary of the county where such property is situated. These liens shall not attach to stock of goods, wares, i f payment or settlement of the account is made after the in ed t.; i __-_.._....,day cif or merchandise regularly old in the ordinary course of business terest computation date, the payment must include the fi of the taxpayer. The lien has priority from the date of entry of ing costs and accrued interest from the interest computtatiats on record. irate to and through the payment date. at m. For any delinquent taxes due on or before Dec. 31, 1981, _ PLACE OF.FILING NOTICE FORM For 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 Notice of Lien shall be filed: B.L.,Y.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.S.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. A 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 ,!nder Section 1401. of the M.C. R.T. * per month or fraction 2 p Gen ral Rule: According to the Fiscal Code, the Notice. of Lien '�•�•T• - 1 8%per annum seal cde, 7 Section ,401 , as amends.. s au omatical y 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 i971, Y2 P,S. `paid in full, before For all taxes that are originally due and payable on and commonwealth shall have priority to, and be 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% .040247 the Vehicle Code, (75 Pa. C.S. 9615). or (b) the liability becomes legally unenforceable. 1/1/02 thru 12/31/02 6% .000164 Ex�ce tion: Interest on Corporation Taxes is computed after the 1/1/03 thru 12/31/03 5% .000137 Tien 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. 1/1/06 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 1%1//10 thru 1 3 00 1961, 72 P.S. Section 2485 101 et. seq.). Taxes �Ha become delinquent on or before Dec. 31, 1981 C.L. (03) Corporate Loans Tax 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. are amended, 12 P.S. Section 7242. P.U.R. (20) Public Utility Realty Tax subject to a variable interest rate that changes es each 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, t75 Pa. C.S. 9013). E.M.T. PA Income Tax (Employer Withholding) Dept. of Revenue Taxpayer Service & Information Center, (717) 787 -1064. BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. BARRY L WOLF SUE A WOLF 932 GOBIN DR CARLISLE PA 17013-1515 TO THE PROTHONOTARY OF SAID COURT: COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. REV -300 CM DOCEXEC (05.11) Docket No. 13CT1595 Date Filed MAR 25 2013 Class of Tax ANNUAL Account No. 166-46-4230 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 23rd day of April, 2014. Daniel Meuser Secretary of Revenue MARY HUBLER Director, Bureau of Compliance $Ib.cDPp PL -FF cid � to850 3ao34a