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HomeMy WebLinkAbout13-4517 PA DEPARTMENT OF REVENUE pennsylvarna BUREAU OF COMPLIANCE LIEN SECTION "L` - DEPARTMENT OF REVENUE PO BOX 280948 1 _ HARRISBURG PA 17128 -0948 k "'" �-_ _ �' � �'��+p1 F j REV -159 CM OOCEXEC (10 -09) ryr „3 x�rr� �.L I a .�. a , U jJ P! I 3 ;, •; 2 r '� +r � ry l L { l_ _L_J , LAif 3 COU�k j y � 7 •I COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: SCOTT A HENRY IND AND AS PRESIDENT OF S P H PROPERTIES INC 1633 AIRPORT DR TO THE PROTHONOTARY OF SAID COURT: M E C H A N I C S B U R G P A 17050 CERTIFIED COPY OF LIEN Pursuant to the laws of the Coenonv.. lth of Pennsylvania, there is her transmitted a certified copy of a lien 263266293 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 SALES 10/10 -10/10 JUL 31 2012 109532 -01 948.15 1659.17 SALES 11/10 -11 /10 JUL 31 2012 109532 -01 21.05 27.27 SALES 12/10 -12/10 JUL 31 2012 109532 -01 246.67 558.91 SALES 01 /11 -01 /11 JUL 31 2012 109532 -01 0.00 109.96 SALES 03/11 -03/11 JUL 31 2012 109532 -01 218.95 654.88 SALES 04/11 -04/11 JUL 31 2012 109532 -01 255.25 815.55 SALES 05/11 -05/11 JUL 31 2012 109532 -01 248.95 593.87 SALES 06/11 -06/11 JUL 31 2012 109532 -01 249.92 424.55 SALES 07/11 -07/11 JUL 31 2012 109532 -01 2088.09 2907.63 SALES 08/11 -08 /11 JUL 31 2012 109532 -01 0.00 469.01 SALES 09/11 -09/11 JUL 31 2012 109532 -01 346.46 1070.52 SALES 10 /11 -10 /11 JUL 31 2012 109532 -01 1972.49 2633.32 SALES 11 /11 -11 /11 JUL 31 2012 109532 -01 1987.92 2549.80 SALES 02/12 -02/12 JUL 31 2012 109532 -01 181.30 650.87 TOTALS 58765.20 515125.31 INTEREST COMPUTATION DATE S E P 22 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 5 1 0 ' 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 $15156.81 X10 . SQ JUN 24 2013 a/Nr d/ 0 SECRETARY OF REVENUE DATE `� _ ji �e//vs' (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE je sev 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 tance Corporation Tax Liens provided under the Fiscal Code arise at L.F.T. N& EST. LiquidtFuelsaTaxE(Gasoline) COMMONWEALTH OF PENNSYLVANIA chi time o sesandfproperty. bothsrealmand)perssonal,l f F.U.T. Fuels Use Tax 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 wi i requisite, and the force and validity lien remains in full M.T. Public Transportation Assistance Fund Taxes and Fees SCOTT A HENRY thout filing or revival until paid. BUS Motorbus Road Tax & S P H PROPERTIES I N C 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. EmDlOVer Withholding Tax Realty Trans SETTLEMENT OF ACCOUNT fer r lax Sales and Use Tax Li uid Fuel Tax Fuels Use Tax The "TOTAL" (column 6) for each type of tax listed on this Motoer Carris 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 Li uid Fuels and Fuels Tax liens are liens upon assessed additions and /or penalties and assessed and accrued the franchises as wet as real and 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 situated. These liens shall not attach to stock ofod rolo the ttwshgoserwa s res, If payment or settlement of the account is made after the in- Filed this day of or merchandise regularly sold in the ordinary ourse of business of the taxpayer. The lien date, the payment must include the lien fil n has priority from the date of entry of ing costs and accrued interest from the interest computation record. at m• date to and through the payment date. 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: B.L.,N.E. 6% per annum (due date to payment a yment date) CLERK (or Register) (a) Ina the ocase of real prowhich,tin the office of the t pr the P.U.R. 1% per month or fraction lien is situated and (b) in the case of personal property, P. I.T. E.M.T. 3/4 (due l % ffraction whether tangible or intangible in the office of the prothonotary S.& U. of the county in which the property subject to lien is situated. 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.U.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. General Rule: According to the Fiscal Code, the Notice of Lien O.F.R * 18 %p month perannumor fraction is automatically 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 commonwealth shall have 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. 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 Liens for Realty Transfer Tax arise under Section 1112 -C of the property may be charged. Exception: The commonwealth does not rate that will vary from calendar year to calendar year. the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. maintain priority of tax liens over any existing mortgages or The applicable interest rates are as follows. 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. 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. ** Delinquent Date Interest Rate Daily Interest Factor RELEASE OF LIEN 1/1/88 thru 12/31/91 11% .000301 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use 1/1/92 thru 12131192 9% 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% 000241 .000192 of any lien imposed with respect to any tax if (a) the liability 1 /1/ 99 t hru 12 9 % . 00 0 247 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 .000192 8% the Vehicle Code, (75 Pa. C.S. 9615). 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% E xcepti o n: 000247 Liens for Inheritance Tax and Estate Tax arise under the In lien ispeidInterest on Corporation Taxes is computed after the 1/1/03 thru 12/31/03 5% 000164 1/1/04 thru 12/31/04 .000137 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 4% 1/1/05 thru 12/31/05 5% 000110 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1/1/06 thru 12/31/06 7% •000137 seq. (For decedents with date of death prior to December 13, CLASSES OF TAX 1/1/07 thru 12131107 8% .000192 1982, liens arise under the Inheritance and Estate Tax Act of C.S. 1/1/08 thru 12/31/08 7% .000219 1961, 72 P.S. Section 2485 - 101 et. seq.). F F (O1) Capital Stock Tax 1/1/09 thru 12/31/09 5% .000137 (02) Foreign Franchise Tax 1 /1 /10 thru 12/31/10 4% . Liens for State or State , and Local Sales, Use and Hotel C L 000110 (03) Cororate p Net Income Tax 1 /1/ thr 2631/12 p0 Occupancy Tax and Public Transportation Assistance Fund Taxes C.N.I. (04) Cororate axes t9a ecome delinquent on or before Dec. 00 31 82 1981 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. Vehicle Code, (75 Pa C.S. 9815). N E Interest is calculated as follows: (50) Net Earnings Tax 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 (80) CooperativeAAss Associations * Use this rate for M.C.R.T. /IFTA effective Jan. 1, 1996. P.I.T. Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). E.M.T. PA Income Tax (Employer Withholding) *e Interest rates prior to 1988 may be obtained calling PA Dept. of Revenue Taxpayer Service & Information Center, ter, (717) 787 -1064.