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HomeMy WebLinkAbout13-4170 PA DEPARTMENT OF REVENUE LIEN SECTION LIANCE pennsylvania `.= `� LIEN SECTION PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128 -0948 REV -159 CM DOCE %EC (10 -09) _ !/ � 01 L �3 71 [ � o��� - —7 3 r rn COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA Cn CD s <3> l .2: t c`b . C3 _ CD f"1 "8 NAME AND ADDRESS: DONALD M BOSSERMAN 2308 BUCKINGHAM AVE TO THE PROTHONOTARY OF SAID COURT: MECHANICSBURG PA 17055 -5701 Pursuant to the law, of the C .... nr.alth of Pennsylvania, CERTIFIED COPY OF LIEN there is herewith trans.itted a certified copy of a lien to be entered of record in your county 182 - 54 - 6545 CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 B P.I.T. 2001 NOV 21 2007 P15690 349.21 626.62 TOTALS 5349.21 $626.62 INTEREST COMPUTATION DATE AUG 2 7 2013 FILING FEE(S) $21.50 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 $ 1 . 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 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 5658.12 JUN 03 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 Liens provided under the Fiscal Code arise at L.F.T. Liquid Fuels Tax (Gasoline) the time of settlement (assessment) and are liens upon the fran F.U.T. Fuels Use Tax (Diesel and Special Fuels) COMMONWEALTH .OF PENNSYLVANIA chisel 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 BUS Motorbus Road Tax V . force and validity without filing or revival until paid. DONALD M B 0 S S E R MAN L.F. & F.T. Liquid Fuels and Fuels Tax Inheritance Tax Liens are liens on real estate which continue until the tax is paid. SETTLEMENT OF ACCOUNT Personal Income Tax Employer Withholding Tax Realty Trans- The "TOTAL" (column 6) for each type of tax listed on this fer Tax Sales and Use Tax Liquid Fuel Tax Fuels Use Taj Notice of Lien comprises the balance of tax due (column 5) plus Motor Carriers Road Tax Motorbus Road Tax Oil Com an Fran assessed additions and /or penalties and assessed and accrued NOTICE OF TAX LIEN chise Tax and Liquid Fue s and Fuels Tax liens 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 (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 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 General Rule Fiscal Code, 72 P.S. Section 1401, as amended. : According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the e Tax and Employer Withholding Taxes Notice by the commonwealth. Any Notice of Lien filed by the Liens for Personal Incom commonwealth shall have priority to, and be paid in full, before For all taxes that are originally due and 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 daily interest tax 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 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 as amended. RELEASE OF LIEN 1/1/88 thru 12/31/91 11% .000301 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 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, 1/1/01 thru 12/31/01 9% 000247 or (b) the liability becomes legally unenforceable. 1/1/02 thru 12/31/02 5 % .000164 the Vehicle Code, (75 Pa. C.S. 9615). 1/1/03 thru 12/31/03 5% .000137 Exce tion: Interest on Corporation Taxes is computed after the 1/1/04 thru 12/31/04 4% .000110 Liens for Inheritance Tax and Estate Tax arise under the In is paid. 1/1/05 thru 12/31/05 5% .000131 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1/1/06 thru 12/31/06 7% .000192 ES OF TAX 1/1/07 thru 12/31/07 8% 000219 CLASS 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1/1/08 thru 12/31/08 7% .000192 seq. (For decedents with date of death prior to December 13, 1/1/09 0 thru 12/31 4% .000 1982, liens arise under the Inheritance and Estate Tax Act of C.S. (01) Capital Stock Tax 31, 1981 1961, 72 P.S. Section 2485 101 et. seq.). F.F. (02) Foreign Franchise Tax 1/1/ thk 12631/12 3% 00 82 C.L. (03) Corporate Loans Tax axes on or before Dec. 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. lated as follows: B.L. (40) Corporate Loans Tax (Banks) Interest is calcu 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. Interest rates prior to 1988 may 1988 ma effective Jan. 1, 1996. P.I.T. PA Income Tax (PA-40) y be obtained by calling PA 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.