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HomeMy WebLinkAbout13-6194 13- (0144 0"IVIlTerm PA DEPARTMENT VENUE BUR pennSyLVarna BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 DEPARTMENT OF REVENUE HARRISBURG PA 17128 -0948 T— REV -159 CM OOCEXEC (10 -09) a l. _W po PLFF C* rloq%lp gv , a97jsi COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA — C7 y C-) 3" _ C NAME AND ADDRESS: DILIP R ABAYASEKARA SHARON B ABAYASEKARA 17 ROUND HILL RD TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN CAMP HILL PA 17011 -2636 Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien 262 -43 -1365 to be entered of record in your county ATE OF ASSESSMENT CLASS OF TAX PERIOD D DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL 1 2 3 4 5 6 P.I.T. 2011 NOV 19 2012 S14494 2755.00 3086.73 TOTALS $2755.00 $3086.73 INTEREST COMPUTATION DATE NOV 2 1 2013 FILING FEE(S) 521.50 The undersigned, the Secretary 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 a 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 $3118.23 AUG 29 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 Corooration 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 DILIP R ABAYASEKARA L. F. & F. T. Liquid Fuels and Fuels Tax & SHARON B ABAYASEKARA Inheritance Tax Liens are liens on real estate which continue until the tax is paid. SETTLEMENT OF ACCOUNT Personal Income Tax, Employer Withholding Tax, Realty Trans- The "TOTAL" (column 6) for each type of tax listed on this fer Tax. Sales and Use Tax. Liquid Fuel Tax, Fuels Use Tax, Notice of Lien comprises the balance of tax due (column 5) plus Motor Carriers Road Tax. Motorbus Road Tax. Oil Company 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 rea 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 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 fil Filed this day of or merchandise regularly sold in the ordinary course of business in9 costs and accrued interest from the interest computation re cord. the taxpayer. The lien has priority from the date of entry of date to and through the payment date. record. 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% per month or fraction of the county in which the property subject to lien is situated. R.T.T. 6% per annum 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, 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 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. f Liens for Realty Transfer Tax arise under Section 1112-C o 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 Daily Interest Factor 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 1/1/04 thru 12/31/04 4% .000110 Liens for Inheritance Tax and Estate Tax arise under the I lien is paid. 1/1/05 thru 12/31/05 5% .000137 heritance and Estate Tax of 1982, Act of December 13, 1982, 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 1/1/01 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% .000131 F.F. (02) Foreign Franchise Tax 1 /1 /10 thru 12/31/10 4% 000110 1961, 72 P.S. Section 2485 101 et. seq.). 1/1 11 th 112 31/12 3 00p 82 C.L. (03) Corporate Loans Tax --- TaxesKat become delinquent 3Q on or before Dec. 1981 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 C.I. (05) Corporation Income Tax balance is paid in full. Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act of March 4, 1971, No. 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. ** P.I.T. PA Income Tax (PA -40) Interest rates prior to 1988 may be obtained Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under I t p y t ed 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. COMMONWEALTH OF PENNSYLVANIA « \►, BUREAU OF COMPLIANCE � Ex ��s, PO BOX 280948 DEPARTMENT OF REVENUE ttr,,3m, 1 HARRISBURG PA 17128-0948 �N, ~ � �� AUTHORITYTO SATISFY REV-300 CM DUCEXEC(05 11) COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, • PENNSYLVANIA. • • • Docket No. 13-6194CT • ▪ Date Filed OCT 21 2013 DILIP R ABAYASEKARA ' SHARON B ABAYASEKARA Class of Tax ANNUAL 17 ROUND HILL RD Account No. 262-43-1365 CAMP HILL PA 17011-2636 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 25th day of November, 201c. n., E L. -a— r'= xr. r-r r - ,r G Daniel Meuser Secretary of Revenue ,717 r4"7: MARY HUBLER IU'Oo POPLFF Director, Bureau of Compliance Ot 17 WO/CO 0 .3CX77:5 r)- r) cz 0 3 3 W-i m= Q° G 3 .'G m c N d mZ r rr D n = n r Dm zo o > '•" Po D 0 pa o x -1 r I-1 z 3 r f7-i -I m m= w 0 Z I c O D <-I O o. zm -i D to m 1-o w D o �o <C) T r - O N < D m r) 3 D D N xmz -z m m mo m <y z z V) D m { z 11 > 73 Z r N 13 < A D c< <r D mD rm z >v) r•i z D --,o Dm