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HomeMy WebLinkAbout13-6182 r3 -��sa Civ� lTer�n PA DEPARTMENT OF REVENUE pennsyLvania BUREAU OF COMPLIANCE LIEN SECTION DEPARTMENT OF REVENUE PO BOX 280948 T__ HARRISBURG PA 17128 -0948 REV -159 CM OOCE %EL (19 -99) c7a.50 PrA Pl,FF C� 7ay ?lo�O �� aa�i3a C : ) ._j . COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA T NAME AND ADDRESS ROBERT V NEIDLINGER IND AND AS OWNER OF NEIDLINGER ENTERPRISES LLC 635 WILSON ST CARLISLE PA 17013 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pyrsuant to the laws of the cooenwealth of Pennsyl yania, there is herewith transmitted a certified cony of a lien 841665762 - to he entered of record in your county CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING DETERMINATION OR TAX TOTAL TAX (OR DUE DATE) SETTLEMENT NUMBER 1 p 3 4 5 6 EMPLOYER 04/08 -06/08 SEP 11 2012 023997-05 0.00 361.99 EMPLOYER 07/08 -09/08 SEP 11 2012 023997 -05 0.00 2071.42 EMPLOYER 10/08 -12/08 SEP 11 2012 023997 -05 0.00 1538.42 TOTALS 5.00 $3971.83 INTEREST COMPUTATION DATE DEC 02 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 54003.33 SEP 03 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 force and validity without filing or revival until paid. BUS Motorbus Road Tax ROBERT V NEIDLINGER L. F. & F. T. Liquid Fuels and Fuels Tax & NEIDLINGER ENTERPRISES LLC Inheritance Tax Liens are liens on real estate which continue until the tax is paid. SETTLEMENT OF ACCOUNT Personal Income Tax Em to er Withholdin Tax Realt Trans- The "TOTAL" (column 6) for each type of tax listed on this fer Tax Sales and Use Tax Li uid Fue Tax Fuels Use Tax Notice of Lien comprises the balance of tax due (column 5) plus Motor Carriers Road Tax. Motorbus Road Tax, Oi Comoany Fran assessed additions and /or penalties and assessed and accrued NOTICE OF TAX LIEN chise Tax and Li uid Fuels and Fuels Tax liens are liens upon 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 in If payment or settlement of the account is made after the in situated. These liens shall not attach to stock of goods, wares, terest computation date, the payment must include the lien a Filed this day of or merchandise regularly sold in the ordinary course of business ing costs and accrued interest from the interest computation of the taxpayer. The lien has priority from the date of entry of 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) C.I.,G.R.,C.A.,S.T. 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 annum (due date to payment date) (a) In the case of real property, in the office of the pro- P.U.R. 1% per month or fraction CLERK (or Register) thonotary of the county in which the property subject to the (due date to payment date) 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. 3/4 of 1% P er month or fraction of the county in which the property subject to lien is situated. R.T.T. 6% .per r nn 6.pe m a u LIENS FOR TAXES 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, 12 P.S. commonwealth shall have priority to, and be paid in full, before For all taxes that are originally due and payable on and any other obligation, judgement, claim, lien or estate is sat- after Jan. 1. 1982, the PA Department of Revenue will calculate Section 7345, as amended. isfied from a subsequent judicial sale or liability with which daily interest on all tax deficiencies using an annual interest the property may be charged. Exception: The commonwealth does not rate that will vary from calendar year to calendar year. Liens for Realty Transfer Tax arise under Section 1112 -C of 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 INTEREST: Interest is calculated on a daily basis at the follow - is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. ing rates. ** Liens for Liquid Fuels Tax arise under Section 13 of the Delinquent Date Interest Rate Dail Interest Factor q Y Liquid Fuels Tax Act, 72 P.S. Section 2611 -M, as amended. RELEASE OF LIEN 1/1/88 thru 12/31/91 11% .000301 1/1/92 thru 12/31/92 9% .000247 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use 1/1/93 thru 12/31/94 7% .000192 The Secretary or his delegate may issue a Certificate of Release 1/1/95 thru 12/31/98 9% .000247 Tax Act, 72 P.S. Section 2614.13, as amended. of any lien imposed with respect to any tax if (a) the liability 1/1/99 thru 12/31/99 7% .000192 is satisfied, satisfaction consisting of payment of the amount 1 /1 /00 thru 12/31/00 8% .000219 Liens for Motor Carriers Road Tax arise under Chapter 96 of assessed together with all interest and costs in respect thereof, 1 /1 /01 thru 12/31/01 9% .000247 the Vehicle Code, (75 Pa. C.S. 9615). or (b) the liability becomes legally unenforceable. 1/1/02 thru 12/31/02 6% .000164 Exception: Interest on Corporation Taxes is computed after the 1/1/03 thru 12/31/03 5% .000137 iel' n is paid. 1/1/04 thru 12/31/04 4% .000110 Liens for Inheritance Tax and Estate Tax arise under the In 1/1/05 thru 12/31/05 5% .000137 heritance and Estate Tax of 1982, Act of December 13, 1962, P.L. 1/1/06 thru 12/31/06 7% .000192 1086• No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. CLASSES OF TAX 1/1/07 thru 12/31/07 8% .000219 seq. (For decedents with date of death prior to December 13, 1/1/08 thru 12/31/08 7% .000192 1982, liens arise under the Inheritance and Estate Tax Act of C.S. (01) Capital Stock Tax 1/1/09 thru 12/31/09 5% 000137 F.F. (02) Foreign Franchise Tax 1 /1 /10 thru 12/31/10 4% .000110 1961, 72 P.S. Section 2485 - 101 et. seq.). 9 1 /1/ th � 12631/12 3f 00V12 C.L. (03) Corporate Loans Tax -- axes 981 . Liens for State or State and Local Sales, Use and Hotel C.N.I. (04) Corporate Net Income Tax will remain a constant interest rate until the delinquent Occupancy Tax and Public Transportation Assistance Fund Taxes C.I. (05) Corporation Income Tax balance is paid in full. and Fees arise under Section 242, Act of March 4, 1971, 2 as G.R. (10) Gross Receipts Tax -- -Taxes that become delinquent on or after Jan. 1, 1982 are P.U.R. (20) Public Utility Realty Tax subject to a variable interest rate that changes each amended, 72 P.S. Section 7242. S.T. (30) Shares Tax calendar year. B.L. (40) Corporate Loans Tax (Banks) - --Interest is calculated as follows: Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (50) Net Earnings Tax INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X - Vehicle Code, (75 Pa C.S. 9815). 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.