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HomeMy WebLinkAbout13-3388 13 -3388 �;�v�l Tec PA DEPARTMENT OF REVENUE pennsylvania BUREAU OF COMPLIANCE LIEN SECTION DEPARTMENT OF REVENUE PO BOX 280948 HARRISBURG PA 17128 -0948 REV -159 CM DOCEXEC (10 - 09) c # 1704 - 7a4s P a917�9 M w M I a COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA". ( — r) NAME AND ADDRESS: HENRY MERKELO 108 BUCHER HILL RD BOILING SPRINGS PA 17007 -9602 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the Iowa of the Commonwealth of P¢nnaYlvania. there is herewith trananitted a certified 1 of a lien 335 -32 -2337 to be 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 S 6 P.I.T. 2004 OCT 05 2012 N43705 4117.00 6991.73 P.I.T. 2005 OCT 05 2012 055724 9666.00 15953.82 P.I.T. 2007 OCT 05 2012 S70830 3060.00 4624.24 P.I.T. 2008 OCT 05 2012 P84416 5094.00 7327.54 P.I.T. 2009 OCT 05 2012 N92557 3706.00 5121.29 P.I.T. 2010 OCT 05 2012 M08741 13157.00 17613.53 TOTALS $38800.00 $57632.15 INTEREST COMPUTATION DATE JUL 1 4 2013 FILING FEE(S) 521.50 SATISFACTION FEE(S) The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of $ 10 , O 0 Pennsylvania, certifies this to be a true and correct copy of a lien against the above-named 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 alien in favor of the Commonwealth of Pennsylvania upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL 557663.65 APR 18 2013 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 — TO BE RETAINED BY RECORDING OFFICE LIEN FOR TAXES, PENALTIES AND INTEREST S. & U. State Sales and Use Tax General information: L.S. & U. Local Sales and Use Tax R.T.T. Realty Transfer Tax I. Corporation Tax Liens provided under the Fiscal Code arise at LNF.& EST. Fuels and Tax COMMONWEALTH OF PENNSYLVANIA chises time andfproperty, bothsrealmand)personal,lwith no M.C.R.T. Motor Carriers(RoadeTaxnd Special Fuels) tice. 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. HENRY M E R K E L 0 force and validity without filing or revival until paid. BUS Public Transportation Assistance Fund Taxes and Fees Motorbus Road Tax Inheritance Tax Liens are liens on real estate which continue L.F. & F.T. Liquid Fuels and Fuels Tax until the tax is paid. Personal Income Tax Em to E, 9u Withholdin Tax Realt Trans- SETTLEMENT OF ACCOUNT fer Tax Sales and Use Tax Li uid Fuel Tax Fuels Use Tax The "TOTAL" (column 6) for each type of tax listed on this Motor Carriers Road Tax Motorbus Road Tax Oil Com an Fran- Notice of Lien comprises the balance of tax due (column 5) plus NOTICE OF TAX LIEN chise_Tax. and Liquid Fuels and Fuels Tax liens are liens upon the franchises as well as real and personal property of tax assessed additions and /or penalties and assessed and accrued payers, but only after they have been entered and docketed of Noticest to the interest computation date on the face of the situated. These where If payment or settlement of the account is made after the in of the taxpayer. The lien has priorit from th Filed this day of or merchandise regularly sold in the ordinary course of business payment date, the payment must include the lien e i y e date of entry of terest computation record. ing costs and accrued interest from the interest computation at m. date to and through the payment date. PLACE OF FILING NOTICE FORM interest imposed For any delinquent at rates re Dec. 31, 1981, erest is 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: C.I.,G.R.,C.A.,S.T. 6% per annum (due date to payment date) CLERK (o r Register) (a) In the case of real property, in the office of the pro- B.L.,N.E.,G.P.,M.I. 6% per annum (due date to payment date) thonotary of the county in which the property subject to the P.U.R. 1% per month or fraction whether tangible or the of pe ,notary of 1% per month or fraction (due date to payment date) P.I.U.,E.M.T. 3/4 of the county in which the property subject to lien is situated. S.& U. 3/4 of 1% per month or fraction LIENS FOR TAXES R.T.T. 6% per annum AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE LNF.T.EF.iU.T. 6 % per month or fraction Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, as amended. Genera M.C.R.T. * 1% per month or fraction _ 1 Rule: According to the Fiscal Code, the Notice of Lien O.F.T. 18% per annum Liens for Personal Income Tax and Employer Withholding Taxes Notice b is auto by Any yS Notice e of i Lien e filed 9 b the arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. priority to, and be paid in full, before For all taxes that are originally due and payable on and Section 7345, as amended, commonwealth shall have any obligation, iedfromaubseque subsequent judicial Claim. lien or alsale orliabili ith daily interest1o82a11htaxAdeficienciesousiingeaneannualcinterest Liens for Realty Transfer Tax arise under Section 1112 -C of the property may be charged. Exception: The commonwealth does not the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. maintain priority of tax liens over any existing mortgages or rate pplicable interest asafollows�endar year. liens which are properly recorded at the time that the tax lien The a Liens for Liquid Fuels Tax arise under Section 13 of the is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. INTEREST: Interest is calculated on a daily basis at the follow Liquid Fuels Tax Act, 72 P.S. Section 2611 -M, as amended, ing rates. ** i h Inter11X Rate Daily Interest Factor RELEASE OF LIEN 1/1/88 thru 12/3191 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use 1/1/92 thru 12/31/92 .000301 Tax Act, 72 P.S. Section 2614.13, as amended. The Secretary or his delegate may issue a Certificate of Release 1/1/93 thru 12/31/94 7% .000247 Of any lien imposed with respect to any tax if (a) the liability 1 thru 12/31/99 9% •000192 is satisfied, satisfaction consisting of payment of the amount 1 /1 /00 thru 12/31/00 •000247 Liens for Motor Carriers Road Tax arise under Chap 96 of .000192 the Vehicle Code, (75 Pa. C.S. 9615). p assessed together with all interest and costs in respect thereof, 1/1/01 thru 12/31/01 .000219 or (b) the liability becomes legally unenforceable. 1/1/02 thru 12/31/02 6% 000247 Liens for Inheritance Tax and Estate Tax arise under the In E ien isopaidInterest on Corporation Taxes is computed after the 1/1/03 thru 12/31/03 .000164 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1/1/04 thru 12/31/04 4X 000137 1/1/05 thru 12/31/05 .000110 1086, No. 225 Section 1 et. da seq., 72 Pa. C.S.A. Section 1701 et. 1/1/0 thru 12/31/0 5% .000137 seq. (for decedents with date of death prior to December 13, CLASSES OF TAX 1/1/07 thru 12/31/07 .000192 1982, liens arise under the Inheritance and Estate Tax Act of C.S. 1/1/08 thru 12/31/08 8% .000219 1961, 72 P.S. Section 2485 - 101 et. seq.). F.F. (01) Capital Stock Tax 1/1/09 thru 12/31/09 5% .000192 (02) Foreign Franchise Tax 1/1/10 thru 12/31/10 4% .000137 Liens for State or State and Local Sales, Use and Hotel C.L. (03) Corporate Loans Tax 1/1/ k 12731/12 % .00000110 C.N.I. (04) Corporate Net Income Tax axes th at become delinquent on or before De60 Occu Tax and Public Transportation Assistance Fund Taxes C.I. (05) Corporation Income Tax will remain a constant interest rate until the delinquent and Fees arise under Section 242, Act of March 4, 1971, No. 2 as G.R. (10) Gross Receipts Tax balance is paid in full. amended, 72 P.S. Section 7242. P.U.R. (20) Public Utility Realty Tax --- Taxes that become delinquent on or after Jan. 1, 1982 are S.T. (30) Shares Tax subject to a variable interest rate that changes each Liens for Motorbus Road Tax arise under Chapter 98 of the PA B.L. (40) Corporate Loans Tax (Banks) calendar year. N Vehicle Code, (75 Pa C.S. 9815). E• (50) Net Earnings Tax --- Interest is calculated as follows: G.P. (60) Gross Premiums Tax INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X Liens for Liquid Fuels and Fuels Tax, and the tax imposed in C.A. (80) MarineaInsurance ations DAILY INTEREST FACTOR. Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under P.I.T. PA Income Tax ve Ass ) * Use this rate for M.C.R.T. /IFTA effective Jan. 1, 1996. Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). E.M.T. PA Income Tax (Employer Withholding) ** Interest rates prior to 1988 may be obtained by calling PA Dept, of Revenue Taxpayer Service & Information Center, (717) 787 -1064.