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HomeMy WebLinkAbout13-5264 13 5a &Ll 0,6411' lerm PA DEPARTMENT VENUE BUR Sy�Va18 l' ', BUREAU COMPLIANCE f (] nn n LIEN SECTION penn n PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128 -0948 __ REV -159 CH DOCEXEC (10 -09) 4ai .5D Pp PLFI afbai74381 0#1958 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: EDWARD J MILLER 3440 SPRING RD TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN CARLISLE PA 17013 -8739 Pursuant to the laws of the Cowamnwealth of Pennsylvania, there is herewith transwitted a certified copy of a lien 181 -60 -4408 to he entered of record in Your county CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 d P.I.T. 2011 OCT 26 2012 P16917 1602.00 1781.78 rr cn - .2 rat � r�l CD �I C TOTALS $1602.00 51781.78 INTEREST COMPUTATION DATE OCT 1 0 2013 FILING FEE(S) 521.50 The undersigned, the Secretaryy 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 $ 10 . 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 $ 1 ;7 32 8 JUL 18 2013 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 — TO BE RETAINED BY RECORDING OFFICE LIEN FOR TAXES, PENALTIES AND INTEREST L.S& & U. Local Sales and Use Tax R.T.T. Realty Transfer Tax General information: IN. & EST. Inheritance and Estate Tax oration 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) Cor Motor Carriers Road Tax chises and property, , with no further no M.C.R.T. both real and personalO.F.T. l Franchise Tax O COMMONWEALTH OF PENNSYLVANIA M.T. Public Transportation Assistance Fund Taxes and fees tice. The filing of a Notice of a Lien with a county Motorbus Road Tax prothonotary is not a requisite, and the remains in full BUS V " force and validity without filing or revival until paid. L.F. & F.T. Liquid Fuels and Fuels Tax EDWARD J MILLER Inheritance Tax Liens are liens on real estate which continue SETTLEMENT OF ACCOUNT until the tax is paid. Personal I ncome Tax Emplover Withhold Tax Re Trans The "TOTAL" (column 6) for each type of tax listed on this fer Tax Sales and Use Tax Li uid Fuel Tax Fuels Use Tax Notice of Lien comprises the balance of tax due (column 5) plus se Tax additions and /or penalties and assessed and accrued Motor Carriers Road Tax Motorbus Road Tax Oil company Fran liens up interest to the interest computation date on the face of the h cise Tax and Li uid Fuels and Fuels Tax liens are on Notice. the franchises as well as real and personal property of tax NOTICE OF TAX LIEN payers, but only after they have been entered and docketed of If payment or settlement of the account is made after the in- record by the prothonotary of the county where such property is terest computation date, the payment must include the lien fil tock of goods, wares. situated. These liens shall not attach the ordi to s ing costs and accrued interest from the interest computation day of or merchandise regularly sold in nary course of business date to and through the payment date. Filed this of the taxpayer. The lien has priority from the date of entry of record. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the following rates: at M. 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) dat Place of filing: The Notice of Lien shall be filed: B.L.,N.E.,G.P.,M.I. _ 1% per month orrufractiono payment date) (a) In the case of real property, in the office of the pro- P.U.R. (due date to payment date) thonotary of the county in which the property subject to the 3/4 of 1% per month or fraction CLERK (or Register) 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. 6% per annum of the county in which the property subject to lien is situated. RNT• &•EST. 6% per annum I. OF NOTICE 1% per month or fraction LIENS FOR TAXES M.C.R.T. * 1% per month or fraction O.F.T. AUTOMATIC REVIVAL AND PRIORITY OF NOTICE L.F.T.,F.U. _ 18% per annum Liens for Corporation Taxes arise under Section 1401 of the General Rule: According to the Fiscal Code, the Notice of Lien Fiscal Code, 72 P.S. Section 1401, as amended. is automatical� revived and does not require refiling of the Notice by the commonwealth. Any Notice of Lien filed by the For all taxes that are originally due and payable on and Liens for Personal Income Tax and Employer Withholding Taxes commonwealth shall have priority to, and be paid in full, before after Jan. 1, 1982, the PA Department of Revenue will calculate any other obligation, dgement, claim, lien or estate is sat daily interest on all tax deficiencies using an annual interest ju arise under Section 345 of the Tax Reform Code of 1971. 72 P.S. isfied from a subsequent Judicial sale or liability with which rate that will vary from calendar year to calendar year. Section 7345, as amended. The applicable interest rates are as follows. the property may be charged. Exception: The commonwealth does not INTEREST: Interest is calculated on a daily basis at the follow Liens for Realty Transfer Tax arise under Section 1112 - C of maintain priority of tax liens over any existing mortgages or is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. � Date Interest Rate Daily Interest Factor 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 1/1/88 thru 12/31/91 11% ,000247 Liens for Liquid Fuels Tax arise under Section 13 of the RELEASE OF LIEN 1/1/92 thru 12/31/92 9% .000192 Liquid Fuels Tax Act, 72 P.S. Section 2611 -M, as amended. 1/1/93 thru 12/31/94 .000247 The Secretary or his delegate may issue a Certificate of Release 1 thru 12/31 /99 .000192 13 of the Fuel Use Liens for Fuel Use Tax arise under Section 1/1/00 thru 12/31/00 8% .000219 of any lien imposed with respect to any tax if (a) the liability 1/1/01 thru 12/31/01 9% .000247 Tax Act, 72 P.S. Section 2614.13, as amended. is satisfied, satisfaction consisting of payment of the amount 1/1/02 thru 12/31/02 6% 000164 1/1/03 thru 12/31/03 5% 000137 Liens for Motor Carriers Road Tax arise under Chapter 96 of interest thereo 1/1/04 thru 12/31/04 .000110 the Vehicle Code, (75 Pa. C.S. 9615). Exce tion. Interest on Corporation Taxes is computed after the 1/1/05 thru 12/31/05 7% .000137 7 is paid. 1/1/06 thru 12/31/06 .000192 8% .000219 1/1/07 thru 12/31/07 Liens for Inheritance Tax and Estate Tax arise under the In- CLASSES of TAX 1 /1 /OS thru 12/31/08 .000192 heritance and Estate Tax of 1982. Act of December 13, 1982, P.L. 1/1/09 thru 12/31/09 .000137 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. q% .000110 seq. (For decedents with date of death prior to December 13 , C S (01) Capital Stock Tax 1%1 % 111 2//31%1 % 00��821981 1982, liens arise under the Inheritance and Estate Tax Act of F F (pp) Foreign Franchise Tax Taxes �Kat become delinquent on or before Dec. 1961, 72 P.S. Section 2485 - 101 et. seq.). C.L. (03) Corporate Loans Te until the delinquent Tax will remain a constant interest rat C.N.I. (04) Corporate Net Income Tax balance is paid in full. C.I. (05) Corporation Income Tax -- -Taxes that become delinquent on or after Jan. 1, 1982 are Liens for State or State and Local Sales, Use and Hotel G R (10) Gross Receipts Tax subject to a variable interest rate that changes each Occupancy Tax and Public Transportation Assistance Fund Taxes P.U.R. (20) Public Utility Realty Tax calendar year. and Fees arise under Section 242, Act of March 4, 1971, No. 2 as S.T (30) Shares Tax - -- Interest is calculated as follows: AYS DELINQUENT X amended, 72 P.S. Section 7242. B L (40) Corporate Loans Tax (Banks) INTEREST = BALANCE OF TAX UNPAID X NUMBER OF D (50) Net Earnings Tax DAILY INTEREST FACTOR. Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (60) Gross Premiums Tax 1, 1996. Vehicle Code, (75 Pa C.S. 9815). M.I. (70) Marine Insurance Tax * Use this rate for M.C.R.T. /IFTA effective Jan. C.A. (80) Cooperative Associations ** Interest rates prior to 1988 may be obtained by calling PA Liens for Liquid Fuels and Fuels Tax, and the tax imposed in P.I.T. PA Income Tax (PA-40) Dept. of Revenue Taxpayer Service & Information Center, Section Vehicle Code CS 9013). 2) 013) arise under E.M.T. PA Income Tax (Employer Withholding) (717) 787 - 106 4 . Chapter 90 of the Vehicle Code, (75 Pa. CS