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HomeMy WebLinkAbout13-3710 13 - -D x!0 01,,FFerm PA DARTMENT OF R BURE EA UOFCOMPLIANCE ENUE pennsylvarna BURU OF �r LIEN SECTION PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128 -0948 REV -159 C, OOCE XEC (1a -091 4a1.50 Pp PLFF C - * 1733a75(oO m � C_ rn W � y... � ' COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA �a NAME AND ADDRESS: SCOTT CHAPMAN 111 HOLLY DR TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN MECHANICSBURG PA 17055 -5527 Pursuant to the laws of the Comaonwealth of Pennsylvania, there is herewith transmitted a certified Copy Of a lien 175 -66 -2417 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 5 6 P.I.T. 2005 APR 03 2009 M55318 649.00 643.97 TOTALS *649.00 $643.97 INTEREST COMPUTATION DATE MAY 12 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 . 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 5675.47 FEB 11 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. Cor oration Tax Liens provided under the Fiscal Code arise at LNF.& EST. Fuels and Tax COMMONWEALTH OF PENNSYLVANIA the time Of sett ement (assessment) and are liens upon the fran- F.U.T. Fuels Use Tax (Diesel and Special Fuels) chises and property, both real and personal, with no further no- M.C.R.7. Motor Carriers Road Tax 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. SCOTT C HAPMAN 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 paZd. Personal Income Tax Em to er Withholding Ta Realt Trans SETTLEMENT OF ACCOUNT fer Tax Sales and Use Tax Li uid Fuel Tax F x uels Use Tax The "TOTAL" (column 6) for each type of tax listed on this Motor Carriers Road Tax Motorbus Road Tax Oi om an Fran Notice of Lien comprises the balance of tax due (column 5) plus NOTICE OF TAX LIEN L. Tax and Li uid Fuels and Fuels Tax liens are liens upon the franchises as wel as rea and personal property of tax assessed additions and /or penalties and assessed and accrued payers, but only after they have been entered and docketed - interest to the interest computation date on the face of the record by the prothonotary of the county where such property is Notice. Filed this situated. These liens shall not attach to stock of goods, wares, If payment or settlement of the account is made after the in- day of or merchandise regularly sold in the ordinary course of business record. 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 date to and through the payment date. at m. For any delinquent taxes due on or before Dec. 31, PLACE OF FILING NOTICE FORM interest is imposed at the following rates: 1981, C.S. 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 (or 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 lien is situated and (b) in the case of personal property, (due date to payment date) whether tangible or intangible in the office of the rothonotar P.I.T.,E.M.T. 3/4 of 1% per month or fraction of the county in which the property subject to lien ps situatedy S.& U. 3/4 of 1% per month or fraction LIENS FOR TAXES R.T.T. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE I N . & EST. 6% per annum 6% per annum Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, as amended. - 1% per month or fraction General Rule: According to the Fiscal Code, the Notice of Lien M.C.R.T. * 1% per month or fraction Liens for Personal Income Tax and Employer Withholding Taxes Tax Reform Codtice b y no is automytthelcommonwealdthnd AneSNoticeeofiLeenefiled9byfthee O.F.T. 18% per annum arise under Section 345 of the e of 1971, 72 P.S. p S commonwealth shall have priority to, and be paid in full, before Section 7345, as amended. any other obligation, judgement, claim, lien or estate is sat aft Ja taxes that A atareoriginal et d u e R on and isfied from a subsequent judicial sale or liability with which daily interest on all tax deficiencies using an annual interest Liens for Realty Transfer Tax arise under Section 1112 C of or the property may be charged. Exception: The commonwealth does not the Tax Reform Code of 1911, 72 P.S. Section 8112 - C, as amended. maintain priority of tax liens over any existing mortgages The e t eapplicabl iaerest asafotocalendar year. liens which are properly recorded at the time that the tax lien Liens for Liquid Fuels Tax arise under Section 13 of the is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. Liquid fuels Tax Act INTEREST: Interest i s calculated on a daily basis at the follow , 72 P.S. Section 2611 -M, as amended. ing rates. RELEASE OF LIEN Delinquent Date Interim Rate Liens for Fuel Use Tax arise under Section 13 of the Fuel Use 1/1/88 thru 12/31/91 Daily t Factor Interest 7% 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 .000247 of a lien imposed with respect to any tax if (a) the liability 1%1%99 thru 12%31%99 000192 Liens for Motor Carriers Road Tax arise under Chapter 96 of is satisfied, satisfaction consisting of payment of the amount 1/1/00 thru 12/31/00 8% •000247 the Vehicle Code, (75 Pa. C.S. 9615). assessed together with all interest and costs in respect thereof, •000192 or (b) the liability becomes legally unenforceable 1/1/01 thru 12/31/01 . 1/1/02 thru 12/31/02 •000219 Liens for Inheritance Tax Exce p tion: Interest on es i 5% Corporation Tax s computed after the and Estate Tax arise under the In •000247 iel' n is paid, 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 .000137 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1/1/05 thru 12/31/05 �% .000110 seq. (For decedents with date of death prior to December 13, CLASSES OF TAX 1/1/06 thru 12/31/06 .000137 1982, liens arise under the Inheritance and Estate Tax Act of C.S. 111107 thru 12131107 4% .000192 1/1/08 thru 12/31/08 .000219 1961, 12 P.S. Section 2485 - 101 et, seq.), F F (O1) Capital Stock Tax 1/1/09 thru 12/31/09 .000192 (02) Foreign Franchise Tax 1/1/10 thru 12131110 .000137 Liens for State or State and Local Sales, Use and Hotel C.L. (03) Corporate Loans Tax 1/1/ thR 12631/12 .000110 Occupancy Tax and Public Transportation Assistance Fund Taxes C.N.I. (04) Corporate Net Income Tax axes at ecome delinquent on or before Dec ? and Fees arise under Section 242, Act of March 4, 1971, No. 2 as C i (05) Corporation Income Tax will remain a constant interest rate until the denquent amended, 72 P.S. Section 7242. G.R. •• (10) Gross Receipts Tax balance is paid in full. 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. Vehicle Code, (75 Pa C.S. 9815). N.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. (70) Marine Insurance Tax DAILY INTEREST FACTOR. Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under P.I.T. PAOIncomeeTax�(PAAq��ciations Use this rate Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). * Interest rates prior for M.C to 1988 effectiv 1, 199 P E.M.T. PA Income Tax (Employer Withholding) ** Dept. of Revenue Taxpayer Service & Information Center, (717) 787-1064.