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HomeMy WebLinkAbout13-1848 PA DEPARTMENT VENUE BUR pennsylvania BUREAU OF COMPLIANCE LIEN SECTION PO BOX 260M 7 DEPARTMENT OF REVENUE HARRISBURG PA 17126 -0948 �� t HE PRO �('j},�h V v11 REV -159 Ch DOCEXEC (10 -09) 1013 APR -9 PM 1: 1�. CUMBERLAND COUNTY P ENNSYLVANIA ,,* I S , I 8C/0" Cu I' COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: WILLIAM L MURRAY JR 604 HERITAGE CT MECHANICSBURG PA 17050 -1855 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Por suant to the laws of the C ....... ith of Pennsylvania, there is herewith transmitted a certified coos of a lien 209 -54 -2800 to he 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. 2009 JUN 06 2012 M99534 4608.00 6348.14 P.I.T. 2010 AUG 07 2012 M06516 4617.00 6161.14 TOTALS $9225.00 $12509.28 INTEREST COMPUTATION DATE MAY 23 2013 FILING FEE(S) $21.50 The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) Dennsylvania, certifies this to be a true and correct copy of a lien against the above-named $ 1 e 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 *12540.78 Gw4 sal. SD?d FEB 28 2013 C S (ORUTHORI % DELEGATE) AUTHORIZED DATE la � S O PART 1 — TO BE RETAINED BY RECORDING OFFICE �>� LIEN FOR TAXES, PENALTIES AND INTEREST S. & U. State Sales and Use Tax C,S. & U. Lodi Sales and Use Tax general lrfcfmatiart R.T.T. Realty Transfer Tax IN, & EST. Inhenitance.and Estate Tax Corporation .tax Liens provided under the Fiscal Code arise at L - F . T. Liquid Fuels Tax (Gasoline) the ti me: of glen assessment) and are liens upon, tl:e fray- F.0 T, Fuels Use Tax (Diesel and Speci'a -ue"s, COMMONWEALTH OF PENNSYLVANIA chiles and pro arty, both real and personal, with no further no- M.0 R,T. Motor Carriers 'Road Tax tic/ The fjl f of a Noticeof a Lien with a county D.F.T. Oil Franchise Tax V . prothonotary is not a requisite, and the lien remains in ful' M,T. Public Transportation Assistance F„nC 'axes zm =c> Force and validity without filing or revival until paid. BUS Motorbus Road Tax WILLIAM L MURRAY J`R L. F. & F.T. Liquid Fuels and Fuels Tax lnheri an` . Liens are liens on real estate which continue unt the tax IT - OFT SETTLEMENT OF ACCOUNT P r 1 .lhc - .Tax. 1molover Vithboldino al r ns The "TOTAL" (column 6) for each type of tax listed on this ter ' Xs x Notice of Lien eompri5es the balance of tax due (column 5) plus Mo NOTICE OF TAX LIEN P 1 ' t ens a re ens upon n r assessed additions andlor penalties and assessed and accrued e x the ran eeS�'as ea "a Al property Of tax interest to the interest computation date on the face of the y afte they hate been entered and docketed of Notice. payers, but on l record by the prothondtary of the county where such property is if payment or settlement of the account is made after the da e e is situated. These liens shall not attach to stock of goods, wares terest computation date, the payment must include the lien °led this _�- day of or merchandise regularly sold in the ordinary course of business ing costs and ti o interest from the interest Computation re cord. the taxpayer. The lien has priority from the dale of entry of date to and through the payment date,. record. at M. For any delinquent taxes due on or before Dec. 31, 1981, PLACE O FILING NOTICE FORM interest is imposed at the following rates: C.S F F.,C L C.N.I. 6% per annual (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 ann (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 CLERIC Cor 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. 314 of 1% per month or fraction whether tangible or intangible in the ,office of the prothonotary S.& U. 3/4 of 1 % month or fraction; of the county in which the property subject to lien is situated. R.T.T. 6% per annum LI£tdS FOR TAXES IN. & EST. 6% per annuls AUTONATIC ,iMiX,AI QF NOl'ICE AtM PRIQSITY OF NOTICE L.F.T.,f.U.T. 1% per month or fraction Liens for Corporation Taxes arise under Section; 1401 of the M.C.R.T. * 1% per month or fraction scat Code, 72 P.S. Section 1401, as amended. G al R��� According to the Fiscal Code, the Notice of lien O.F.T. 18% per an"m is automa c" ally 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 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, jud :slant, ctaiai, lien or estate is sat- after Jan. 1, 1482, the PA De artment of Revenue will calculate isfied from a subsequentudicial salts or liability with which/ daily interest on all tax deficiencies using an annual interest the ppropert may be chargaRi. f� 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 1471, 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 foilow- 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 12131798 9% .000247 of any lien imposed with respect to any tax if (a) the liability 1/1/99 thru 12/31/ 7% .000192 is satisfied, satisfaction consisting of payment of the amount 1 /1 /00 thru 12/31100 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. 1/1/02 thru 12/31102 6% .000164 Exce a tD ion Interest on Corporation Taxes is computed after the 1/1/03 thru 12/31703 5% .000137 Liens for Inheritance Tax and Estate Tax arise under the In- Ten i – s pa 1/1/04 thru 12/31/04 4% .000110 1/1f05 thru 12/31/05 5% .000137 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1/1/06 thru 12/31106 7% .000192 1086, No. 225 Section I 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, 111108 thru 12/31108 7% .000192 1982, liens arise under the Inheritance and Estate Tax Act of C.S. (01) Capital Stock Tax 1/1/09 thru 12131709 5% .000137 F.F. (02) Foreign Franchise Tax 1 /1110 thru 12 4% 000110 1961, 72 P.S. Section 2485 101 et. seq.). - -- /1 44 eshRa 1 2 6 31/12 delinquent on or before Dec 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 dei`inquent 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.