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HomeMy WebLinkAbout13-4525 PA DEPARTMENT OF REVENUE pennsylvania BEN SECOTION C OMPLIANCE F - t "j)f DEPARTMENT OF REVENUE PO BOX 280948 H E 1 ( HARRISBURG PA 17128 -0948 i 1 1 /0,Y0 / 1 ,, ,' REV -159 CM DOCEXEC (10-09) # - PN 3: 0 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: BRIAN B SHANK TRACY M SHANK 15 SHERWOOD CIR ENOLA PA 17025 -1838 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pwrsoe.t to the laws of the C .... .weelth of P- h -1-1., then, is herewith t ... smitt.d . certified .0.9 Of , lien 173 - 56-3547 to n. e.tered of reo.rd i. rear .. tv CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER I � 3 4 B 6 P.I.T. 2011 SEP 28 2012 N15120 891.00 986.69 TOTALS $891.00 $986.69 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 . 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 $1018.19 JUN 20 2013 C�#' �WA) r ) SECRETARY OF REVENUE DATE P m agi m (OR AUTHORIZED DELEGATE) PART 1 — TO BE RETAINED BY RECORDING OFFICE l� 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. or oration Tax Liens provided under the Fiscal Code arise at LNF.T EST. LiquidtFuelsaTaxE(Gasoline) Tax COMMONWEALTH d property, both real and personal, with no further no- M.C.R O.F.T. Oil Franchise Tax force and validity .T. Motor Carriers Road Tax t e time of settlement assessment) and are liens upon the fran- F.U.T, Fuels Use Tax (Diesel and Special Fuels) OF PENNSYLVANIA chises an trot. The filing of a Notice of a Lien with a county V . prothonotary is not a requisite, and the lien remains in full M.T. Public Transportation Assistance Fund Taxes and Fees BRIAN B SHANK ty without filing or revival until paid. BUS & TRACY M SHANK 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 paid. Personal Income Ti x Em to er Withholdin Tax Realt Trans- SETTLEMENT OF ACCOUNT fer Tax Sales and Use Tax Li uid fuel Tax Fuels Use Tax Motor Carriers Road Tax Motorbus Road lax Oil Com an Fran The "TOTAL" (column 6) for each type of tax listed on this NOTICE OF TAX LIEN chise Tax. and Liouid Fuels and Fuels Tax liens are liens upon Notice of Lien comprises the balance of tax due (column 5) plus the franchises as well as real 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 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 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 at m, record, 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.I. ,C.A. ,S.T. 6% pe annum (due date to payment 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) CLERK (or Register) (a) In the case of real property, in the office of the pro- 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 situated. S.& U. 3/4 of 1% per month or fraction R.T.T. 6% per annum LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE LNF.T.EF.iU.T. 1% per month or fraction Fiscal Code, 72 P.S. Section 1401, as amended. General Rule: According to the Fiscal Code, the Notice of Lien M.C.R.T. 1% per month or fraction is automatically revived and does not require refiling of the O.F.T. 18% per annum 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 1971, 72 P.S. Section 7345, as amended. any judgement, claimndlienpordestatelis sat- afterrJan. taxes , 82, therPAoDepartmentdof Revvenueawillocalcuulate 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 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 pplicable 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 19% .000301 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 any lien imposed with respect to any tax if (a) the liability /1/95 thru 12/31/98 7% .000192 Liens for Motor Carriers Road Tax arise under Chapter 96 of assessed together with all interest and c is satisfied, satisfaction consisting of payment of the amount y 1 %1 %00 thro 12/31%00 9% 000247 the Vehicle Code, (75 Pa. C.S. 9615). costs in respect thereof, 1/1/01 thru 12/31/01 6% 000192 or (b) the liability becomes legally unenforceable. .000219 ExxMe i on: Interest on Corporation T com .000247 Liens for Inheritance Tax and Estate Tax arise under the In 1el' n is paid, p axes is P uteri after the 1/1/03 thru 12/31/03 1/1/02 thru 12/31/02 .000164 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1/1/04 thru 12/31/04 q% .000137 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1/1/05 thru 12/31/05 7% CLASSES OF TAX 1/1/06 thru 12/31/06 .000137 .000110 seq. (For decedents with date of death prior to December 13, 1 /1 /07 thru 12/31/07 .000192 1982, liens arise under the Inheritance and Estate Tax Act of C.S. 1 /08 thru 12/31/08 8% .00 1961, 72 P.S. Section 2485 CS. 101 et. seq.). F (O1) Capital Stock Tax 1/1/09 thru 12/31/09 5% .000192 (02) Foreign Franchise Tax 1/1/10 thru 12/31/10 4% .000137 Liens for State or State and Local Sales, Use and Hotel C.L. (03) Corporate Loans Tax 1/1411 thik 12631/12 % .00p0p110 Occupancy Tax and Public Transportation Assistance Fund Taxes C.N.I. (04) Corporate Net Income Tax axes a ecome delinquent on or before Dec� 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, 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 F.I.T. PA Use this rate for Interest r Taxpayerto Service may ebeermation Cen ter, l cal99ng 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. COMMONWEALTH OF PENNSYLVANIA �� BUREAU OF COMPLIANCE • S PO BOX 280948 DEPARTMENT OF REVENUE XWi HARRISBURG PA 17128-0948 1 AUTHORITYTO SATISFY REV-300 CM DOCEXEC (05-11) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, • PENNSYLVANIA. • • • Docket No. 13CT4525 • • Date Filed AUG 01 2013 BRIAN B SHANK • TRACY M SHANK Class of Tax ANNUAL 15 SHERWOOD CIR Account No. 173-56-3547 ENOLA PA 17025-1838 TO THE PROTHONOTARY OF SAID COURT: The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the above captioned lien/judgment note should be removed from the court records. You, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to all intents and purposes, as we could were we present in person to do so. For doing so, this shall be your sufficient warrant of authority. IN TESTIMONY WHEREOF, there is hereunto affixed the seal of the Department of Revenue, Commonwealth of Pennsylvania, this 8th day of October, 2013. C') c w rn rn o `� use rL Act <c2/ "C1 -< D c- clwer/j)47 • Daniel Meuser Secretary of Revenue MARY HUBLFR Director, Bureau of Compliance 4/0. O df l# (#-, 83 s-al o 1z f 2999 4'r H n O 3 to < oo < o -+ Zm 0 3 0T -<n to ii D o N Dx D xi Z 1:13 I-I Z 7C <N Z Z N >< m< z m z r V)-a < C< <r mD rm z DN I-I Z .,O a„