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HomeMy WebLinkAbout13-1600 PA DEPARTMENT OF REVENUE pe 11 syLva Zia BUREAU OF COMPLIANCE LIEN SECTION _. PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128 -0948'- REV -159 CM OOCEXEC (10 -09) La '.I;ftiL G OUi � T CC yr I COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: RICHARD J HALL 111 N WASHINGTON ST SHIPPENSBURG PA 17257 -1422 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN P.rs ... t to the laws of the Co.wn.ealth of Pennsylvania, there is herewith transmitted a certified copy of a lien 225-39-0182 to he entered of record in yo.r co.nt 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. 2008 MAY 11 2012 086491 1020.00 1219.04 TOTALS $1020.00 $1219.04 INTEREST COMPUTATION DATE APR 25 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 $ 10 e 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 51250.54 ami r ) JAN 31 2013 SECRETARY OF REVENUE DATE �" ���',� (OR AUTHORIZED DELEGATE) PART 1 — TO BE RETAINED BY RECORDING OFFICE a�gp��� LIEN FOR TAXES. PENALTIES AND INYEREST S v', State Sales aro Use Tax S. & u Local Sales and Use Tax ev?erai i ^f'rmatior: R, T. Realty Transfer Tax IN. & :nheritagrcE and Estate Tax or, son r L' raVided under the Fiscal ode arise at L.s.T. ti ui�d Fuels Tax (Gasoline) the tim2 tassessment) and are liens upon the fran F.U.T. �u els Use Tax (Diesel and Specie' r_.,.1.i COMMONWEALTH OF PENNSYLVANIA chiles and property, both real and personal, with no further no- M.'.R.'T. Motor Carriers Road Tax *ice. The filing of a Notice of a Lien with a G. F, T, Oil Franchise tax V . prothonotary is not a requisite, and the lien remains in full N.T.' Public Transportation Assistance rurd Taxe and force and validity without filing or revival until paid; BUS Motorbus Road Tax RICHARD J HALL L. F. 3 =.T. Liquid fuels and Fuels Tax Inheri T, a4 Limns are liens on real estate which continue untir 5e tax is ppaid SETTLEMENT OF ACCOUNT Personal Income T m io r Withholding Tax Realty Trans__ The f r T 1 f x "T(TA column 5) for each type of tax listed ur ;his 1 F T x at 1 4tr1 " ft o "s x 1 cm ran Notice of Lien comprises the balance of tax due (column 5 plas NOTICE OF TAX LIEN ch�'e n Lt s and Fg yens are ens upon ass franchises as we as rear as essed additions and /or penalties and assessed and 'ac, ued interest to the interest computation date on the face of the she " personal property of tax 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 .ay -f 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.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.,N.E.,G.n_,M.?. 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 Lens for Corporation Taxes arise under Sec tion 01 of the M.C.R.T. 1% per month or fraction _al Code. 72 P.S. Secti 1401, as amender'. General Rule: 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 and Employer Withholding Taxes Notice by the commonwealth. Any Notice of Lien filed by the arise under Section 345 of the Tax Reform Code u° 1971, 1 P.S. commonwealth shalt have priority to, and be paid in full, before For ail 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 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 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 12/3.1/98 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 /l /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 1/1/03 thru 12/31/03 5% .000137 iel m iss — paid Liens for Inheritance Tax and Estate Tax arise under the In 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 /l /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 /l /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 / l thru 112/2 ecome nt p 01 4X 00 C.L. (03) Corporate Loans Tax l�Ne s �iaf delinque on or before Dec0 10 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.