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HomeMy WebLinkAbout13-4522 PA DEPARTMENT OF REVENUE pennsylvania 1W BUREAU OF COMPLIANCE _ } i LIEN SECTION } ' ` ( DEPARTMENT OF REVENUE i 9... l ti.J (� i v £,_� PO BOX 280946 (� HARRISBURG PA 17128 -0948 y ' Rt 0 � €'I U fn � 1 �� REV -159 CM DDCEXEC (10 -09) 2013 AUG - 1 Fri 3: 03 CUMBPRLAND COUNTY COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: PATRICK H FRYE 27 E 1ST ST BOILING SPRINGS PA 17007 -9682 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the laws of the Commonwealth of Pennsvlvania, there is herewith transmitted a Certified COPY of a llan 054 -56 -9688 to be entered of record in Yowr 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. 2011 SEP 28 2012 N13989 1081.00 1199.81 TOTALS $1081.00 $1199.81 INTEREST COMPUTATION DATE S E P 12 2013 FILING FEE(S) $21.50 SATISFACTION FEE(S) The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of $10 e 0 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 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 51231.31 JUN 20 2013 6W 6L SECRETARY OF REVENUE DATE v P," �1 �1 (OR AUTHORIZED DELEGATE) PART 1 — TO BE RETAINED BY RECORDING OFFICE P.f- Pq��7� 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 Car oration Tax Liens provided under the Fiscal Code arise LNF.T EST. LiquidtFuelsaTaxE e a (Gasoline) COMMONWEALTH OF PENNSYLVANIA the time o sett ement assessment) and are liens upon the fran- F.U.T. Fuels Use Tax (Diesel chises and property, both real and personal, with no further no a M.C.R.T. Motor Carriers Road T and Special Fuels) ax tice. The filing of a Notice of a Lien with county O.F.T. Oil Franchise Tax V . Prot -notary is not a requisite, and the lien remains in full M.T. Public Transportation Assistance Fund Taxes and Fees PATRICK H FR Y E force and validity without filing or revival until paid. BUS Motorbus Road Tax Inheritance Tax Liens are liens on real estate which continue L.F. & F.T. Liquid Fuels and Fuels Tax unti the tax is paid. Personal Income Tax Em to er Withholdin Tax Realty Trans SETTLEMENT OF ACCOUNT fer Tax Sa es and Use Tax Li ui Fue Tax Fuels Use Tax Motor Carriers Road Tax Motor us Roa ax Oi Com an Fran Notice of Lien comprmses r balance y of tax t due l (column n 5) h pjus NOTICE OF TAX LIEN c ise Tax and liquid Fue s and Fue s Tax lens are lens upon t e 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 of interest to the interest computation date on the face of the Notice. record by the prothonotary of the county where such property is Filed this day of sh If paymPutationedatemetheofatmentcmusttincludeethetlienhfiln terest com P y of the taxpayer. The lien has priority from the date of entry of ing costs and accrued interest from the interest computation record. date to and through the payment date. et m. PLACE OF FILING NOTICE FORM interest is m due on or For any d i mposed ratesre Dec. 31, 1981, 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: CA 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 th e 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 prothonotary P.I.T.,E.M.T. 3/4 of 1% per month or fraction 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.EFTU.T. 1% per month or fraction Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1401, as amended. General M.C.R.T. * 1% per month or fraction Rule: According to the Fiscal Code, the Notice of Lien O.F.T. is automatics y Notice b revived and does not require refiling of the 18% Per annum Liens for Personal Income Tax and Employer Withholding Taxes y the commonwealth. Any Notice of Lien filed by the arise under Section 345 of the Tax Reform Code of 1971, 72 P Section 7345, as amended. S commonwealth shall have priority to, and be paid in full, before any other obligation, judgement. claim , lien or estate is sat- after 1, 1982. therPA- Departmentdof Revenueawillocalculate calculate 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 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 phplicable 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. RELEASE OF LIEN Delinquent Date Interest Rate Daily Interest Factor Liens for Fuel Use Tax arise under Section 13 of the Fuel Use 1/1/88 thru 12/31/91 11% .000301 Tax Act, 72 P.S. Section 2614.13, as amended. The Secretary or his delegate may issue a Certificate of Release 1/1/9 3 thru 12/31/94 7% .000247 of any lien imposed with respect to any tax if (a) the liability 1%1%99 thru 12/31/99 9% •000192 Liens for Motor Carriers Road Tax arise under Chapter 96 of is satisfied, satisfaction consisting of payment of the amount 1 / /00 thru 12/31/00 8% •000247 the Vehicle Code, (15 Pa. C.S. 9615). assessed together with a ll interest and costs in respect thereof, 1/1/01 thru 12/31/01 •000192 or (b) the liability becomes legally unenforceable. 6% 000219 Exce 000241 Interest on Corporation Taxes is computed after the 1/1/02 thru 12/31/02 Liens for Inheritance Tax and Estate Tax arise under the In gel' 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 4% .000137 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1/1/05 thru 12/31/05 CLASSES OF TAX 1/1/06 thru 12/31/06 7% .000137 .000110 seq. (For decedents with date of death prior to December 13, 1/1/07 thru 12/31/07 .000192 982, liens arise under the Inheritance and Estate Tax Act of C.S. 1/1/08 thru 12/31/08 8% .000219 1961, 12 P.S. Section 2485 - 101 et, seq.). O1) Capital Stock Tax 1/1/09 thru 12/31/09 5% .000192 F F.F. F (02) Foreign Franchise Tax 1 /1 /10 thru 12/31/10 4X .000137 C.L. (03) Corporate Loans Tax 1/1/ th[k 12631/12 g 00pp0110 Q821981 Liens for State or State and Local Sales, Use and Hotel (04) Corporate Net Income Tax axes a ecome delinquent on or before Dec0 Occupancy Tax and Public Transportation Assistance Fund Taxes C.N,I. and Fees arise under Section 242, Act of March 4, 1971, No. 2 as C 05) Corporation Income Tax will remain a constant interest rate until the delinquent amended, 12 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 8'L' l40) 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 imp in C.A. (70) Marine Insurance Tax DAILY INTEREST FACTOR. Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under (80) Cooperative Associations Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). E.M.T. PA Income Tax (Employer Withholding) * Use this rate for M.C.R.T. /IFTA effective Jan. 1, 1996. ** Interest rates prior to 1988 may be obtained by calling PA Dept. Revenue Taxpayer Service & Information Center, 78 (717) 781 - 1064.