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HomeMy WebLinkAbout13-4707 PA DEPARTMENT OF REVENUE pennSyLVania BUREAU OF COMPLIANCE LIEN SECTION ` ia i ( ^1k.° -� i DEPARTMENT OF REVENUE PO BOX 280948_ ,y ntlL� HARRISBURG PA 17128 -0948 } r .j �^ (��f yY REV-159 CM DDCEXEC (1049) U! t COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: BRYAN L BRADLEY DENISE L BRADLEY 1864 WALNUT BOTTOM RD NEWVILLE PA 17241 -9510 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the laws of the C...onwealth of PehnsYlvania. there is herewith transmitted a certified COPY of a lion 1 68-52-6078 . 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 I 2 3 q B 6 P.I.T. 2009 OCT 02 2012 M96064 4238.00 5875.60 P.I.T. 2011 NOV 27 2012 S19133 781.00 942.56 TOTALS $5019.00 $6818.16 INTEREST COMPUTATION DATE S E P 19 2013 FILING FEE(S) 521.50 SATISFACTION FEE(S) The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of $10.00 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 $6849.66 X - - JUN 27 2013 � N SECRETARY OF REVENUE DATE C� LA NO AUTHORIZED DELEGATE) PART 1 — TO BE RETAINED BY RECORDING OFFICE 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 Cor oration Tax Liens provided under the Fiscal Code arise at L.F.T. EST. Inheritance COMMONWEALTH OF PENNSYLVANIA chisesmand propertyenbothsrealmand ) personal,lwith nd M.C.R.T. Motor Use Carriers (Diesel and Special Fuels) tice. The filing of a Notice of a Lien with a county O.F.T. Oil Franchise Tax V • prothonotary is not a requisite, and the lien remains in full M.T. BRYAN L BRADLEY force and validity without filing or revival until paid. BUS Public Transportation Assistance Fund Taxes and Fees Inheritance & DENISE L BRADLEY Motorb Tax Tax Liens are liens on real estate which continue L.F. & F.T. unti the tax is poi . Personal Income Tax Employer Wit hholdin Tax . ealt Trans- SETTLEMENT OF ACCOUNT fer Tax Sa es and Use Tax Li ui Fue Tax Fuels Use Tax The "TOTAL" (column 6) for each type of tax listed on this Otor Carriers Roa ax Motorbus Road Tax Oi om an Fran- NOTICE OF TAX LIEN chise Tax and Li ui Fue s and Fue s Tax liens are lens upon Notice of Lien comprises the balance of tax due (column 5) plus the ranchises as we 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 Notice. st to the interest computation da e on the face of the t Filed this is situated• Theserliensoshallonothattachttowstocks wares of of the taxpayer. The lien has priority f 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 y rom the date of entry of in9 costs and accrued interest from the interest computation record. a date to and through the payment date. t m. For any delinquent taxes due on or before Dec. 31, 1981, PLACE OF FILING NOTICE FORM interest is imposed at the following r C.L CN 1 ates: C.S., , ., . F.F. 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 er 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. 1% 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 S;$•u;,E.M.T. 3/4 of 1% per month or fraction 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 Liens for Corporation Taxes arise under Section 1401 of the AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE I N . & EST. 6% per annum Fiscal Code, 72 P.S. Section 1401, as amended. 1% per month or fraction General Rule: According to the Fiscal Code, the Notice of Lien O.F.T. * 1% per month or fraction is automat revived and does not require refi 18% per annum Liens for Personal Income Tax and Employer Withholding Taxes y the commonwealth. Any Notice of Lien filed by the Notice b ling of the arise under Section 345 of the Tax Reform Code of 1971, 12 P.S l Section der as amended. any judgement, claim. lien or estate pdl is sat- afterrJen� 1ax1982hatherPAODepertmentdof Revenue lc u late isfied fr 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 existi rate that will vary from calendar year to calendar year. existing mortgages or liens which are properly recorded at the time that the tax lien The applicable interest rates are as follows. 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 1/1/92 thru 12/31/92 .000247 1/1/93 thru 12/31/94 7% .000192 liability of any lien imposed with respect to any tax if (a) the 1/1/95 thru 12/31/98 .000247 Liens for Motor Carriers Road Tax arise under Chapter 96 of is satisfied, satisfaction consisting of payment of the amount y 1%1%00 thru 12/31/00 7% .000192 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 6% ass .000219 or (b) the liability becomes legally unenforceable. 1/1/02 thru 12/31/02 .000247 Liens for Inheritance Tax and Estate Tax arise under the In Exce Interest on Corporation Taxes is computed after the 1/1/03 thru 12/31/03 .000164 heritance and Estate Tax of 1982. Act of December 13, 1982, PL 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 8X 1/1/07 thru 12/31/07 .000110 CLASSES OF TAX 1/1/06 thru 12/31/06 .000137 seq. (For decedents with date of death prior to December 13, .000192 1982, liens arise under the Inheritance and Estate Tax Act of C.S. 1/1/08 thru 12/31/08 4X .000219 1961, 72 P.S. Section 2485 - 101 et. seq.). F.F. (O1) Capital Stock Tax 1/1/09 thru 12/31/09 .000192 (02) Foreign Franchise Tax 1 /1 /10 thru 12/31/10 .000137 Liens for State or State and Local Sales, Use and Hotel C.N.I. (03) Corporate Loans Tax 1/1/ th£k 12631/12 % .000110 Occupancy Tax and Public Transportation Assistance Fund Taxes (04) Corporate Net Income Tax axes delinquent on or before Dec , 1971, No. 2 as C (05) CorporationptscTax and Fees arise under Section 242, Act of March 4 Tax will c remain pa a id dO l interest rate until the del inquent amended. 72 P.S. Section 7242. G.R. G•R• (10) Gross Receipts balance s 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 Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). E.M.T. P.I.T. PA Income Tax (PA 40) (80) Cooperative Associations Use this rate for M.C.R. T. /IFTA effective Jan. 1, 1996, PA Income Tax (Employer Withholding) ** Interest rates prior to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & Information Center, (717) 787- '! rh5e.