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HomeMy WebLinkAbout13-5322 PA DEPARTMENT OF REVENUE pen nsylvania BUREAU OF COMPLIANCE LIEN SECTION DEPARTMENT OF REVENUE PO BOX 280948 ----..--- HARRISBURG PA 17128 -0948 REV -159 CM DOLE %EL (10.09) 6D PD PIFF � agsy�5 x� COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA r C NAME AND ADDRESS: EDWARD H POWERS IND AND AS PRESIDENT OF ED KAT INC 851 KIEHL DR LEMOYNE PA 17043 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the laws of the C ... onvealth of Pennsylvania. there is herewith transmitted a certified copy of a lien 251779270 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 4 5 6 SALES 05/12 -05/12 APR 16 2013 120734 -01 450.94 558.19 SALES 06/12 -06/12 APR 16 2013 120734 -01 452.48 561.86 SALES 07/12 -07/12 APR 16 2013 120734 -01 360.61 455.55 SALES 08/12 -08/12 APR 16 2013 120734 -01 394.71 490.90 SALES 09/12 -09/12 APR 16 2013 120734 -01 362.24 448.71 SALES 10/12 -10/12 APR 16 2013 120734 -01 390.22 489.23 SALES 11/12 -11/12 APR 16 2013 120734 -01 209.70 259.34 SALES 12/12 -12/12 APR 16 2013 120734 -01 153.42 184.57 SALES 01/13 -01/13 APR 16 2013 120734 -01 86.50 103.86 EMPLOYER 10/12 -12/12 APR 16 2013 120734 -01 0.00 25.05 TOTALS 52860.82 53577.26 INTEREST COMPUTATION DATE OCT 3 0 2013 FILING FEE(S) 521.50 SATISFACTION FEE(S) The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of 5 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 $3608.76 AUG 01 2013 SECRETARY OF REVENUE DATE (OR AUTHORIZED DELEGATE) PART 1 — TO BE RETAINED BY RECORDING OFFICE LIEN FOR TAXES, PENALTIES AND INTEREST S. & U. State Sales and Use Tax L.S. & U. Local Sales and Use Tax General information: R.T.T. Realty Transfer Tax IN. & EST. Inheritance and Estate Tax Corporation 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) COMMONWEALTH OF PENNSYLVANIA chises and property, both real and personal, with no further no- M.C.R.T. Motor Carriers Road Tax 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. Public Transportation Assistance Fund Taxes and Fees EDWARD H POWERS force and validity without filing or revival until paid. BUS Motorbus Road Tax & ED KAT INC Inheritance Tax Liens are liens on real estate which continue L.F. & F.T. Liquid Fuels and Fuels Tax until the tax is paid. SETTLEMENT OF ACCOUNT Personal Income Tax Employer Withholdina Tax Realty Trans ter Tax, Sales and Use Tax Liquid Fuel Tax Fuels Use Tax The "TOTAL" (column 6) for each type of tax listed on this Motor Carriers Road Tax, Motorbus Road Tax Oil Company Fran- Notice of Lien comprises the balance of tax due (column 5) plus NOTICE OF TAX LIEN chise Tax. and Liquid Fuels and Fuels Tax liens are liens upon assessed additions and /or penalties and assessed and accrued the franchises as well 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 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 record. date to and through the payment date. at m. 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: C.I.,G.R.,C.A.,S.T. 6% per annum (due date to payment date) (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) CLERK (or Register) 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 prothonotary P.I.T.,E.M.T. 3/4 of 1% per month or fraction S.& U. 3/4 of 1% per month or fraction LIENS FOR TAXES of the county in which the property subject to lien is situated. R.T.T. - 6% per annum IN. & EST. 6% per annum AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE L.F.T.,F.U.T. 1% per month or fraction Liens for Corporation Taxes arise under Section 1401 of the M.C.R.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 O.F.T. 18% per annum 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 1971, 72 P.S. commonwealth shall have 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. maintain priority of tax liens over any existing mortgages or The applicable interest rates are as follows. 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 is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. INTEREST: Interest is calculated on a daily basis at the follow - Liens for Liquid Fuels Tax arise under Section 13 of the ing rates. ** Liquid Fuels Tax Act, 72 P.S. Section 2611 -M, as amended. Delinquent Date Interest Rate Daily Interest Factor RELEASE OF LIEN 1/1/88 thru 12/31/91 11% .000301 1/1/92 thru 12/31/92 9% .000247 The Secretary or his delegate may issue a Certificate of Release 1/1/93 thru 12/31/94 7% .000192 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P.S. Section 2614.13, as amended. 1/1/95 thru 12/31/98 9% .000247 of any lien imposed with respect to any tax if (a) the liability 1/1/99 thru 12/31/99 7% .000192 Liens for Motor Carriers Road Tax arise under Chapter 96 of satisfied, satisfaction therwitht consisting all interest of ndcs payment amount sin rrespectthereof, 1/1 %0 0 1 thru 1 0 2/31/01 9% .000247 the Vehicle Code, (75 Pa. C.S. 9615). or (b) the liability becomes legally unenforceable. 111102 thru 12/31/02 6% .000164 Exception: Interest on Corporation Taxes is computed after the 1/1/03 thru 12/31/03 5% .000137 Liens for Inheritance Tax and Estate Tax arise under the In Tien is paid. 1/1/04 thru 12/31/04 4% .000110 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1/1/05 thru 12/31/05 5% .000137 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. CLASSES OF TAX 1/1/06 thru 12/31/06 7% .000192 seq. (For decedents with date of death prior to December 13, 1/1/07 thru 12/31/07 8% .000219 1/1/08 thru 12/31/08 7% .000192 1982, liens arise under the Inheritance and Estate Tax Act of C.S. (O1) Capital Stock Tax 1/1/09 thru 12/31/09 5% 000137 1961, 72 P.S. Section 2485 101 et. seq.). F.F. (02) Foreign Franchise Tax 1 /1 /10 thru 12/31/10 4% .000110 C.L. (03) Corporate Loans Tax 1/1411 th[H J2631/12 3% 00p 82 Liens for State or State and Local Sales, Use and Hotel C.N.I. (04) Corporate Net Income Tax axes a ecome delinquent on or before Dec. , 1981 Occupancy Tax and Public Transportation Assistance Fund Taxes C I will remain a constant interest rate until the delinquent (05) Corporation Income Tax G.R. (10) Gross Receipts Tax balance is paid in full. and Fees arise under Section 242, Act of March 4, 1971, No. 2 as -- -Taxes that become delinquent on or after Jan. 1, 1982 are amended, 72 P.S. Section 7242. P.U.R. (20) Public Utility Realty Tax subject to a variable interest rate that changes each S.T. (30) Shares Tax calendar year. Liens for Motorbus Road Tax arise under Cha p ter 98 of the PA B.L. (40) Corporate Loans Tax (Banks) - -- Interest is calculated as follows: Vehicle Code, (75 Pa C.S. 9815). N.E. (50) Net Earnings Tax INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X G.P. (60) Gross Premiums Tax DAILY INTEREST FACTOR. M.I. (70) Marine Insurance Tax Liens for Liquid Fuels and Fuels Tax, and the tax imposed in C.A. (80) Cooperative Associations * Use this rate for M.C.R.T. /IFTA effective Jan. 1, 1996. Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under P.I.T. PA Income Tax (PA -40) ** Interest rates prior to 1988 may be obtained by calling 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.