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HomeMy WebLinkAbout13-2025 i3- aoas C Teri" PA DEPARTMENT OF REVENUE pennsylvania BUREAU OF COMPLIANCE LIEN SECTION DEPARTMENT OF REVENUE PO BOX 280948 HARRISBURG PA 17128 -0948 xevasv cx eucexec 111 -11) a* 17075334 �. #as4a�R C= — O� w ,1 Q7 Y's co _ C –fD CS1 ---1© r, COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA �� C,,,O Ctrs NAME AND ADDRESS: KENNETH D MIDDLETON 43 STONE RUN DR PO BOX 1243 MECHANICSBURG PA 17055 -1243 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pu •a u. nt to [�. l.rs ei tl,e e.w nre, ltd .t Pw ns vl v.na e. — is 1,11.r.th ...s.wtt.d . « tad.d may Of . n." 211-50-9665 t, be wtw.d or ..wed m v.., --t. CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER 1 2 B M S D P.I.T. 2008 AUG 10 2012 P80600 12665.00 18176.67 P.I.T. 2009 AUG 10 2012 N91097 11327.00 15615.64 P.I.T. 2010 AUG 10 2012 M06663 10976.00 14657.79 TOTALS $34968.00 548450.10 INTEREST COMPUTATION DATE JUN 0 4 2013 FILING FEE(S) $21.50 SATISFACTION FEE(S) The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of $ 10 , 0 0 Pennsylvania, certifies this be a true and correct copy a en aA the above-named taxpayer for unpaid tax, interest a remains penalties thereon reon n rom s due from such taxpaxpayyer er pppITIONAL INTEREST and winch, 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 548481.60 4 MAR 11 2013 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 – TO BE RETAINED BY RECORDING OFFICE LIEN FOR TAXES, PENALTIES AND INTEREST S. Y U. State Sales and Use Tax L.S. 8 U. Local Sales and Use Tax General information: R.T.T. Realty Transfer Tax Corpora slop Tax Liens provided under the Fiscal Code arise at L.F.T. Liquid Fuels Tax (Gasoline) the time of sett ement IN. 8 EST. Inheritance and Estate Tax assessment) and are liens upon the fran- F.U.T. Fuels Use Tax (Diesel and Special Fuels) COMMON WEALTH OF PENNSYLVANIA chises and property, both real and personal, with no further n0- M.C.R.T. Motor Carriers Road Tax tic The filing of a Notice of a Lien with a county O.F.T. Oil Franchise Tax V , Prothonotary is not a requisite and the lien remains in full M.T. Public Transportation Assistance Fund Taxes and Fees KENNETH D MIDDLE70N force and Validity without filing or revival until paid. BUS Motorbus Road Tax L. F. 8 F. T. Liquid Fuels and Fuels Tax Inherit nce Tax Li ns are liens on real estate which continue unt t e tax spa SETTLEMENT OF ACCOUNT Personal income Tax loll 0 er Withhol in Tax Realt Tr ns- fer ax a es an se ax L pu ue ax u s s ax The 'TOTAL' (column 6) for each type of tax listed on this Motor �r ers Road ax Motor us oa ax 1A. ran Notice of Lien comprises the balance of tax due (column 5) plus NOTICE OF TAX LIEN C se d% an 1pu ue s an ue s ax ens are ens upon assessed additions and /Or penalties and assessed and accrued t e ranch ses as we as rea an 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- Filed this day of 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) Place of filing: The Notice of Lien shall be filed: CA.,G.R.,C.A.,S.T. - 6% per annum (due date to payment date) (a) In the case of real property, in the office of the ro- B.L.,N.E.,G.P.,M.I. - 6% per annum (due date to Payment date) t CLERK (or Register) D P.U.R. - 1% Per month or fraction honota ry 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 Vroperty, P.I.T.. E.M.T. - 3/4 of 1% per month or fraction wh ether tangible or intangible in the office of the prothonotary 5.8 U. - 3/4 of 1X per month or fraction of the county to which the property subject to lien is situated. R.T.T. - 6% per annum LIENS FOR TAXES IN. 8 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 of the M.C.R. T. • - 1% per month or fraction Fiscal Code, 72 P.S. Section 1401, as amended. General Rule: According to the Fiscal Code. the Notice of Lien O.F.T. - 18% per annum is automat ca 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 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 an all tax deficiencies using an annual interest Liens for Realty Transfer Tax arise antler Section 1112-C of the property may be charged. Exception: The commonwealth does not rate that will vary from calendar year to calendar year. 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 0112 -C, as amended. (tens which are Properly recorded at the time that the tax lien Is filed. See Act of Dec. 12. 1994, P.L. 1015• No. 138. INTEREST: Interest is calculated on a daily basis at the follow - Liens for Liquid Fuels Tax arise under Section 13 of the ing rates. Liquid Fuels Tax Act. 72 P.S. Section 2611 -M, as amended. Delinquent Date Interest Rate Daily Interest Factor RELEASE OF LIEN 1 /1 /88 thru 12/31/91 11% Liens for Fuel Use Tax arise under Section 13 of the Fuel Use 1/1/92 thru 121 192 9% .000301 Tax Act, 72 P.S. Section 2614.13. as amended. 12 31 The Secretary or his delegate may issue a Certificate of Release I/l/ thru 18 7% .0002 000192 of any lien imposed with respect to any tax if (a) the liability 1/1/99 thru 12/31/99 7% .000247 is sad stied, satisfaction consisting of payment of the amount 1 /l /00 thru 12131100 OY .000192 Liens for Motor Car Pa. C.S. Road Tax arise under Chapter 96 of assessed together with all interest and costs in respect thereof, 1/1/01 thru 12/31/01 g% .000219 the Vehicle Code, (75 Pa. C 9615). or (b) the liability becomes legally unenforceable. I /1/02 thru 12/31/02 6% .000247 Except ii nos pa .000164 s pa 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- e 1d. 1/1/04 thru 12/31/04 4% .000110 hers tance and Estate Tax of 1982. Act of December 13, 1982, P.L. 1/1/05 thru 12131/05 5% .000137 1086, No. 225 Section 1 et. seq., 72 Pd. C.S.A. Section 1701 et. 1/1/06 thru 12/31/06 7% .000192 .000219 CLASSES OF TAX 1/1/07 thru 12/31/07 8% 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.. (O1) 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 l /l /11 th 12631/12 3t 00482 Liens for State or State and Local Sales, Use and Hotel C.N.I. (04) Corporate Net Income Tax -- Taxes aka ecome delinquen on or before Dec. 1981 Occupant Tax and Public Trans ortation Assistance Fund Taxes C.1. (05) Corporation Income Tax will remain a constant interest rate until the del tnquent Y balance is Said in D full. and Fees arise under Section 242. Act of March 4, 1971, No. 2 as G.R. (30) Gross Receipts Tax -- -Taxes that become delinquent on or after Jan. 1, 1982 are P.U.R. (20) Public U Realty Tax amended, 72 P.S. Section 7242. S.T. (30) Shares Tax y subject to a variable Interest rate that changes each B.L. (40) Corporate Loans Tax (Banks) calendar year. Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (50) Net Earnings Tax --- Interest is calculated as follows: Vehicle Code, (75 Pa C.S. 9815). G.P. (60) Gross Premiums Tax INTEREST - BALANCE OF TAX UNPAID % NUMBER OF DAYS DELINQUENT X H.I. (70) Marine Insurance Tax DAILY INTEREST FACTOR. Liens for Liquid Fuels and Fuels Tax, and the tax imposed to 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. L.S. 9013). E.H.T. PA Income Tax (Employer Withholding) Dept. of Revenue Taxpayer Service 8 Information Center (717) 787 -1064.