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HomeMy WebLinkAbout13-4161 PA DEPARTMENT OF REVENUE t f LIEN OF COMPLIANCE 1 . pennsylvania LIEN SECTION PO BOX 280948 DEPARTMENT OF REVENUE 1 HARRISBURG PA 17128 -0948 _ REV -159 CM DOCEXEC (]0-09) C ' 6906 q erm $8 . �# � - ZZ r� c= f ^ 1 —<> COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA C:I, NAME AND ADDRESS: HARRY D LAUGHMAN IND AND AS PRESIDENT OF NEW KINGSTOWN AUTO SALES INC PO BOX 48 TO THE PROTHONOTARY OF SAID COURT: NEW K I N G S T O W N PA 17072 Pursuant to the lens of the C .... nweslth of PennsVlvenie, CERTIFIED COPY OF LIEN there is here„ith tr.nsnitted . certified cae9 of a lien 251761912 to be entered of record in your county CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 EMPLOYER 07/10 -09/10 FEB 27 2013 117763 -01 0.00 175.34 EMPLOYER 01/11 -03/11 FEB 27 2013 117763 -01 557.84 909.95 EMPLOYER 04/11 -06/11 FEB 27 2013 117763 -01 0.00 30.73 SALES 01/10 -03/10 FEB 27 2013 117763 -01 0.03 187.46 SALES 04/10 -06/10 FEB 27 2013 117763 -01 5359.61 7121.90 SALES 07/10 -09/10 FEB 27 2013 117763 -01 5040.24 6421.50 SALES 10 /10 -10 /10 FEB 27 2013 117763 -01 0.00 84.35 SALES 11 /10 -11 /10 FEB 27 2013 117763 -01 0.00 164.49 SALES 12/10 -12/10 FEB 27 2013 117763 -01 0.00 64.63 SALES 06/11 -06/11 FEB 27 2013 117763 -01 0.00 44.42 SALES 07/11 -07/11 FEB 27 2013 117763 -01 1191.36 1479.17 SALES 08/11 -08/11 FEB 27 2013 117763 -01 1053.84 1358.61 SALES 09/11 -09/11 FEB 27 2013 117763 -01 979.20 1211.02 SALES 10 /11 -10 /11 FEB 27 2013 117763 -01 1085.70 1502.75 TOTALS CONTINUED CONTINUED INTEREST COMPUTATION DATE S E P 11 2013 FILING FEE(S) The undersigned, the Secretary 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 ag ainst the above -named taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid ADDITIONAL INTEREST 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 JUN 13 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 L.S. & U. Local Sales and Use Tax General information: R.T.T. Realty Transfer Tax IN. & EST. Inheritance and Estate Tax Cor oration Tax Liens provided under the Fiscal Code arise at L.F.T. Liquid Fuels Tax (Gasoline) the time of settle., nt assessment) and are liens upon the Iran F.U.T. Fuels Use Tax (Diesel and Special Fuels) COMMONWEALTH OF PENNSYLVANIA chiles and property, both real and personal, with no further no M.C.R.T. Motor Carriers Road Tax tice. The filing of a Notice of a Lien with a county O.F.T. Oil Franchise Tax prothonotary is not a requisite, and the lien remains in full M.T. Public Transportation Assistance Fund Taxes and Fees V • force and validity without filing or revival until paid. BUS Motorbus Road Tax HARRY D LAUGHMAN L.F. & F.T. Liquid Fuels and Fuels Tax & NEW KINGSTOWN AUTO SALES INC Inheritance Tax Liens are liens on real estate which continue until the tax is paid. SETTLEMENT OF ACCOUNT Personal Income Tax Em to er Withholding Tax Realty Trans- The "TOTAL' (column 6) for each type of tax listed on this fer Tax Sales an Use Tax Li uid Fue Tax fue s Use Tax Notice of Lien comprises the balance of tax due (column 5) plus Motor Carriers Road Tax Motor us Road Tax Oi Com an Fran assessed additions and /or penalties and assessed and accrued NOTICE OF TAX LIEN chile Tax and Li uid Fue s an Fue s Tax lens are lens upon interest to the interest computation date on the face of the the franc Iles as well as real and personal property of tax Notice. payers, but only after they have been entered and docketed of record by the prothonotary of the county where such property is If payment or settlement of the account is made after the in situated. These liens shall not attach to stock of goods, wares, terest computation date, the payment must include the lien fil- Filed this day of or merchandise regularly sold in the ordinary course of business ing costs and accrued interest from the interest computation of the taxpayer. The lien has priority from the date of entry of date to and through the payment date. record. For any delinquent taxes due on or before Dec. 31, 1981, at m. interest is imposed at the following rates: PLACE OF FILING NOTICE FORM C.S.,F.F.,C.L.,C.N.1. 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.U.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. 3/4 of 1% per month or fraction of the county in which the property subject to lien is situated. R.T.T. 6% per annum w IN. & EST. 6% per annum LIENS FOR TAXES AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE M.C.R.TF * T 1% per month or fraction Liens for Corporation Taxes arise under Section 1401 of the O.F.T. 18% per annum Fiscal Code, 72 P.S. Section 1401, as amended. General Rule: According to the Fiscal Code, the Notice of Lien is autometocaT 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 originally due and payable on and arise under Section 345 of the Tax Reform Code of 1911, 72 P.S. commonwealth shall have priority to, and be paid in full, before For all taxes that are 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% .000241 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 /O1 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 12/31/02 6% 000164 Exception: Interest on Corporation Taxes is computed after the 1/1/03 thru 12/31/03 5% .000137 1/1/04 thru 12/31/04 4% .000110 Liens for Inheritance Tax and Estate Tax arise under the In ten is paid. 1/1/05 thru 12/31/05 5% .000137 hesitance and Estate Tax of 1982. Act of December 13, 1982. P.L. 1/1/06 thru 12/31/06 7% .000192 CLASSES of TAX 1/1/07 thru 12/31/07 8% .000219 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. CLA 1/1/08 thru 12/31/06 1% .000192 seq. (For decedents with date of death prior to December 13, 111/09 thru 12/31/09 5% .000137 1982, liens arise under the Inheritance and Estate Tax Act of C.S. (01) Capital Stock Tax 1/1/10 thru 12/31/10 4% .000110 1961, 72 P.S. Section 2485 101 et. seq.). F.F. (02) Foreign Franchise Tax 1/1 11 th 112 1981 C.L. (03) Corporate Loans Tax -- •Tax delinquen on or before Dec. esKat 31/12 3 become t 009482 C.N.I. (04) Corporate Net Income Tax will remain a constant interest rate until the delinquent Liens for State or State and Local Sales, Use and Hotel 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 P.U.R. (20) Public Utility Realty Tax subject to a variable interest rate that changes each amended, 72 P.S. Section 7242. 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. PA DEPARTMENT OF REVENUE _ LIEN SECTION COMPLIANCE perinsylvania LIEN SECTION PO BOX 280948 HARRISBURG PA 17128 -0948 DEPARTMENT OF REVENUE REV -159 CM DOCEXEC (10 -09) COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: HARRY D LAUGHMAN IND AND AS PRESIDENT OF NEW KINGSTOWN AUTO SALES INC PO BOX 48 TO THE PROTHONOTARY OF SAID COURT: NEW K I N G S T O W N PA 17072 Pursuant to the lava of the Commonwealth of Pennayl —nia, CERTIFIED COPY OF LIEN there is herewith transmitted a certified copy of a lien to be entered of record in your county 251761912 CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX (OR DUE DATE) SETTLEMENT I NUMBER TAX TOTAL 2 3 4 B 6 SALES 11 /11 -11 /11 FEB 27 2013 117763 -01 1136.77 1513.89 SALES 12/11 -12/11 FEB 27 2013 117763 -01 1144.14 1463.59 SALES 01/12 -01/12 FEB 27 2013 117763 -01 1106.52 1357.23 SALES 02/12 -02/12 FEB 27 2013 117763 -01 1409.39 1897.93 SALES 03/12 -03/12 FEB 27 2013 117763 -01 1389.00 1766.44 SALES 04/12 -04/12 FEB 27 2013 117763 -01 1037.26 1296.13 SALES 05/12 -05/12 FEB 27 2013 117763 -01 1473.06 1823.82 SALES 07/12 -07/12 FEB 27 2013 117763 -01 991.05 1448.65 SALES 08/12 -08/12 FEB 27 2013 117763 -01 1099.33 1549.16 SALES 09/12 -09/12 FEB 27 2013 117763 -01 999.09 1355.32 SALES 10/12 -10/12 FEB 27 2013 117763 -01 890.77 1117.20 SALES 12/12 -12/12 FEB 27 2013 117763 -01 525.39 629.95 TOTALS $28469.59 537975.63 INTEREST COMPUTATION DATE $ E P 11 2013 FILING FEE(S) 521.50 The undersigned, the Secretary 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 and which, after demand for payment thereof, remains unpaid. The amount of suc h unpaid ADDITIONAL INTEREST 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 538007.13 JUN 13 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 L.S. & U. Local Sales and Use Tax General information: R.T.T. Realty Transfer Tax IN. & EST. Inheritance and Estate Tax Corporation Tax Lien Fels Use e Tax T (Diesel and (Gasoline) Fuels) the time of settlement (assessment) and are liens upon the fran s provided under the Fiscal Code arise at .U.T. Fu M.C.R.T. Motor Carriers Road Tax COMMONWEALTH OF PENNSYLVANIA ti and property, both real and personal The filing of a Notice of a Lien with , a county with no further no O.F.T. Oil Franchise Tax trot. tance Fund Taxes and Fees prothonotary is not a requisite, and the lien remains in full BUS Motorbus Road Tax V . force and validity without filing or revival until paid. L.F. & F.T. Liquid Fuels and Fuels Tax HARRY D LAUGHMAN INC AUTO SALES Inheritan & NEW KINGSTOWN ce Tax Liens are liens on real estate which continue until the tax is paid. SETTLEMENT OF ACCOUNT Perso Income Tax Employer Withholding Tax Rea lty Trans- The "TOTAL" (column 6) for each type of tax listed on this fer Tax Sales and Use Tax Liquid Fuel Tax Fuels Use Tax. Notice of Lien comprises the balance of tax due (column 5) plus Mot Carriers Road Tax Motorbus Road Tax Oil Company Fran assessed additions and /or penalties and assessed and accrued NOTICE OF TAX LIEN chise Tax and Li uid Fuels and Fuels Tax bens are liens upon interest to the interest computation date on the face of the the franchises as well as real and personal property of tax- Notice. payers, but only after they have been entered and docketed of record by the prothonotary of the county where such property is If payment or settlement of the account is made after the in- situated. These liens shall not attach to stock of goods, wares, terest computation date, the payment must include the lien fil- Filed this day of or merchandise regularly sold in the ordinary course of business ing costs and accrued interest from the interest computation of the taxpayer. The lien has priority from the date of entry of date to and through the payment date. record. For any delinquent taxes due on or before Dec. 31, 1981, at _ m - interest is imposed at the following rates: PLACE OF FILING NOTICE FORM 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.U.R. 1% per month or fraction CLERK 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. 3/4 of 1% per month or fraction whether tangible or intangible in the office of the prothonotary S.& U. 3/4 of 1% per month or fraction of the county in which the property subject to lien is situated. R.T.T. 6% per annum IN. & EST. 6% per annum LIENS FOR TAXES AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE L.F.T.,F.U.T. 1% per month or fraction M.C.R.T. * 1% per month or fraction Liens for Corporation Taxes arise under Section 1401 of the O.F.T. 18% per annum Fiscal Code, 72 P.S. Section 1401, as amended. General Rule: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the commonwealth. Any Notice of Lien filed by the are originally due and Liens for Personal Income Tax and Employer Withholding Taxes commonwealth shall have priority to, and be paid in full, before For all taxes that payable on and arise under Section 345 of the,Tax Reform Code of 1971, 72 P.S. any other obligation, judgement, claim, lien or estate is sat after Jan. 1, 1982, the PA Department of Revenue will calculate daily interest on all tax deficiencies using an annual interest Section 7345, as amended. isfied from a subsequent judicial sale or liability with which rate that will vary from calendar year to calendar year. the property may be charged. Exception: The commonwealth does not The applicable interest rates are as follows. Liens for Realty Transfer Tax arise under Section 1112 -C of maintain priority of tax liens over any existing mortgages or INTEREST: Interest is calculated on a daily basis at the follow - 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 ing rates. ** is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. Liens for Liquid Fuels Tax arise under Section 13 of the 1/1 Delinquent Date Interest Rate Daily Interest Factor /88 thru 12/31/91 11% .000301 Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. RELEASE OF LIEN 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 the liability 1/1/99 thru 12/31/99 7% .000192 1 Tax Act, 72 P.S. Section 2614.13, as amended. of any lien imposed with respect to any tax ( a ) is satisfied, satisfaction consisting of payment of the amount /1%01 thru 12 2 0 /31/01 9% . 000247 Carriers Road Tax arise under Chapter 96 of assessed together with all interest and costs in respect thereof. 1/1/02 thru 12/31/02 6% .000164 Liens for Motor Car C.S. 9615). or (b) the liability becomes legally unenforceable. 1/1/03 thru 12/31/03 5% .000137 the Vehicle Code, (75 rie 12/31/04 4% Exce tion: Interest on Corporation Taxes is computed after the 1/1/04 thru .000110 ien is paid. 1/1/05 thru 12/31/05 5% 000137 Liens for Inheritance Tax and Estate Tax arise under the In- 1/1/06 thru 12/31/06 7% .000192 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. CLASSES OF TAX 1/1/07 thru 12/31/07 8% .000219 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1 /1 /OB thru 12/31/08 7% .000192 seq. (For decedents with date of death prior to December 13, C.S. O1) Capital Stock Tax 1/1/09 thru 12/31/09 5% .000131 1982, liens arise under the Inheritance and Estate Tax Act of 1/1/10 thru 12/31/10 4% 000110 F.F. (02) Foreign Franchise Tax 1 /1/ th�k 12631/12 3 t Q 00p 82 1981 1961, 72 P.S. Section 2485 - 101 et. seq.). C.L. (03) Corporate Loans Tax axes on or before Dec. 3 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 C.I. (05) Corporation Income Tax balance is paid in full. Occupancy Tax and Public Transportation Assistance Fund Taxes G.R. (10) Gross Receipts Tax - --Taxes that become delinquent on or after Jan. 1, 1982 are and Fees arise under Section 242, Act of March 4, 1971, No. 2 as P.U.R. (20) Public Utility Realty Tax subject to a variable interest rate that changes each amended, 72 P.S. Section 7242. S.T. (30) Shares Tax calendar year. B.L. (40) Corporate Loans Tax (Banks) - -- Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (50) Net Earnings Tax DAILY INTEREST FACTOR. Vehicle Code, (75 Pa C.S. 9815). G.P. (60) Gross Premiums Tax M.I. (10) Marine Insurance Tax C.A. (80) Cooperative Associations Use this rate for M.C.R.T. /IFTA effective Jan. 1, 1996. Liens for Liquid Fuels and Fuels Tax, and the tax imposed in PA Income Tax (PA 40) ** Interest rates prior to 1988 may be obtained by calling PA P.I.T. Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under E.M.T. PA Income Tax (Employer Withholding) Dept. of Revenue Taxpayer Service & Information Center, Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). (717) 787-1064.