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HomeMy WebLinkAbout13-1601 PA DEPARTMENT OF REVENUE pennsylvania BUREAU OF COMPLIANCE LIEN SECTION DEPARTMENT OF REVENUE PO BOX 280948 2 HARRISBURG PA 17128 -0948 REV-159 CM DOLESEL (10 -09) CO COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: RRANDALL SCHMIDT 930 WILLSHIRE DR MECHANICSBURG PA 17050 -2161 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the laws of the Lommonvaalth of Pennsylvania, there is herewith transmitted a certified copy of a lien 179 -44-9591 to be ant ... d of ­.rd in ­r county CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX TOTAL TAX (OR DUE DATE) NUMBER I 2 3 4 5 6 P.I.T. 2010 JAN 27 2012 T05168 2073.48 3156.27 TOTALS $2073.48 $3156.27 INTEREST COMPUTATION DATE APR 25 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 t0 be a true and correct copy of a lien against the above -named $ 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 $31 so n q 4f JAN 31 2013 aM- 1 I r � SECRETARY OF REVENUE DATE T "' �/ � 7d (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE tz a- 0 OO o��3 LIEN FOR TAXES PENALTIES AND INTEREST ;< 3 state ,albs and Use Tax S. & U. Local Sales and Use Tax _ ene al information: R.T.T. Realty Transfer Tax IN. & ES?. Inheritance and Estate Tax Cur ration Tr (ens provided under the Fiscal Code arise a! F.T. iquid Fuels Tax (Gasoline) the o se t ement ?assessment) and are liens upon the fran- F.U.T. . Fuels Use Tax.:(Diesel and Specia, -..e' COMMONWEALTH OF PENNSYLVANIA chises and property. both real and personal, with no ;further no• M.C.R.T. Motor Carriers Road Tax � ti� The filing of a Notice of a Lien with a county O:F.i.' Oil Franchise Tax V ora'ttionotary is not a requisite, and the lien remains in full M.T. Public Transportation Ass;stanc rin^ Taxes and Feel force and validity without filing or revival until paid BUS Motorbus Road Tax RRAMDALL SCHMID7 L: F. a F. 7 . r iquid Fuels and Fuels Tax In_h ritante lg L iens are liens on ;real estate which continue until the tax is p d. SETTLEMENT OF ACCOUNT T x Employer Withholding Tax Reap Trans fen T es U a The 'TOTAL." column b'r for each type of tax listed or this M 'r arrt 'i ax x a tt' ran Notice of Lien comprises the balance of tax due ,column 5) plus NOTICE OF TAX LIEN Chil n s x liens are liens upon assessed additions and ' 'or penalties and assessed and accrued the ranch ses as Well as real an personal property of tax- interest to the i nteret computation date on the face of the )ayers, but only after they 'have been entered and docketed of ice. 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 he it u it S _ _ _ day of or merchandise regularly sold in the ordinary course of business `crest computation date, the payment must include the 'ten fl 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.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,; },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. 314 of A 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 1 402 of the M.C.R.T. * 1% per month or fraction Fiscal Cade, 72 P.S. Section 1402, as amended. G engral Rule: According to the Fiscai Code, the Notice of Lien O.F.T. 18% per annum is automatica y revived and does not require refi'ling 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 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 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 Code, (75 Pa. C.S. 9615). or (b) the liability becomes legally unenforceable. 111102 thru 12/31/02 6% .000164 Exce Interest on Corporation Taxes is computed after the 1/1/03 thru 12/31/03 5% .000137 Liens for Inheritance Tax and Estate Tax arise under the In 11' e n is paid 1/1/04 thru 12/31/04 4% . 000110 1/1105 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 F.F. (02) Foreign 1/1 thru 1 12 / /31/10 4 %% .00 1961, 72 P.S. Section 2485 101 et. seq.). C.L. (03) Corporate 1 / 2 oecome delinquent on or before Dec0 Liens for State or State and Local Sales, Use and Motel 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.