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HomeMy WebLinkAbout13-6588 PA DEPARTMENT RE VENUE BUR pennsytvania BUREAU U O OF COMPLIANCE '}} LIEN SECTION *- ;,. (... U _ •• �• { t PO BOX 280948 T DEPARTMENT OF REVENUE HARRISBURG PA 17128 -0948 y!` i i fZ � }�1� 0 REV -159 CM DOCE %EC (10 -09) M3 NOV "7 �� � • �� CUMBULANU COUNTY o, 13- PENNSYLVANIA x.,7 /, J P hrK 4&ff 7 5'�4_35_ COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: DANIEL NOTZ 222 TEXACO RD TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN MECHANICSBURG PA 17050 -2628 Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien 199 -58 -0007 to be 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 6 P.I.T. 2008 DEC 31 2012 R80077 668.00 969.53 TOTALS 5668.00 $969.53 INTEREST COMPUTATION DATE DEC 19 2013 FILING FEE(S) $21.50 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 $10.00 taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer and which, after demand for payment thereof, remains unpaid. The amount of such unpaid ADDITIONAL INTEREST 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 // $1001.03 SEP 26 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 oration Tax Liens provided under the Fiscal Code arise at L.F.T. Liquid Fuels Tax (Gasoline) Cor the time of sett ement assessment) and are liens upon the fran- F.U.T. Fuels Use Tax (Diesel and Special Fuels) the tig property. both real and personal, with no further no M.C.R.T. Motor Carriers Road Tax chiles an OF PENNSYLVANIA a Notice of a Lien with a county M.T. Public COMMONWEALTH O.F.T. Oil Franchise Tax Fund Taxes and Fees tics. The filing of Trothonotary is not a requisite, and the lien remains in full BUS Motorbu Assistance s Transportation Tax V . force and validity without filing or revival until paid. L.F. & F.T. Liquid Fuels and Fuels Tax DANIEL N 0 T Z Inheritance Tax Liens are liens on real estate which continue until the tax is paid. SETTLEMENT OF ACCOUNT Personal Income Tax Em to r Withholding Tax Realty Trans The "TOTAL" (column 6) for each type of tax listed on this fer Tax Sa es and Use Tax Li uid Fue Tax Fue s Use Tax Notice of Lien comprises the balance of tax due (column 5) plus Motor Carriers Road Tax Motorbus oad Tax 0� Com an Fran assessed additions and /or penalties and assessed and accrued NOTICE OF TAX LIEN chise Tax and Li uId ue s and Fuels ax lens are liens upon interest to the interest computation date on the face of the the fran chises as well as rea and personal property of tax- Notice. payers, but only after they have been entered and docketed of 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- day of or merchandise regularly sold in the ordinary course of business ing costs and accrued interest from the interest computation Filed this of the taxpayer. The lien has priority from the date of entry of date to and through the payment date. ? record. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the following rates: at to payment date) 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 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) 1% per month or fraction (, (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 lien is situated and (b) in the case of personal property, P.I.T. , E.M.T. 3/4 o 1% CLERK` (or Register) 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. R.T.T. IN. & EST. 6% per annum LIENS FOR TAXES 1% per month or fraction AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE M.C.R.T. * T 1% per month or fraction I' Liens for Corporation Taxes arise under Section 1401 of the General Rule: According to the Fiscal Code, the Notice of Lien O.F.T. 18% per annum Fiscal Code, 72 P.S. Section 1401, as amended. is automatica y 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 arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. any other obligation, judgement, claim, lien or estate is sat- daily interest on all tax deficiencies using an annual interest 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 property may be charged. Exception: The commonwealth does not The applicable interest rates are as follows. Liens for Realty Transfer Tax arise under Section 1112 - C of maintain priority of tax liens over any existing mortgages or INTEREST: Interest is calculated on a daily basis at the follow - the Tax Reform Code of 1911, 72 P.S. Section 8112-C, as amended. is SeerActrofeDec.r12, 1 99 4, P t the 1015, No. 138, tax lien ing rates. ** Delinquent Date Interest Rate Daily Interest Factor Liens for Liquid Fuels Tax arise under Section 13 of the 1/1/88 thru 12/31/91 11% .000301 RELEASE OF LIEN 1/1/92 thru 12!31!42 9% 000241 Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. ifit of Release 1!1/95 thru 1/1/93 thru 12/31/94 7% 12/31/98 9% 000192 E .000247 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use The Secretary or his delegate may issue a Certificate ,000192 Tax Act, 72 P.S. Section 2614.13, as amended. o any lien imposed with respect to any tax if (a) the liability 1/1/99 thru 12/31/99 7% 000219 f is satisfied, satisfaction consisting of payment of the amount 1 11100 /1/0 thru 12%31/0 9% .000247 1/1/02 thru 12/31/02 6% 000164 osts in Liens for Motor Carriers Road Tax arise under Chapter 96 of oors( b )stheoliabil with all interest itybecomeslegally 000131 unenforceable. thereof, 1/1/03 thru 12/31/03 5% . the Vehicle Code, (15 Pa. C.S. 9615). E Interest on Corporation Taxes is computed after the 1/1/04 thru 12/31/04 4% .00�13� ten is paid. 1/1/05 thru 12/31/05 5% ,000192 Liens for Inheritance Tax and Estate Tax arise under the In 1/1/06 thru 12/31/06 7% ,000219 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. CLASSES _OF TAX 1/1/07 thru 12/31/07 8% ,000192 1086, No. 225 Section 1 et. seq.. 72 Pa. C.S.A. Section 1701 et. 1 /1 /08 thru 12/31/08 7% 000137 ;i 1 /l /09 thru 12/31/09 5% ,000110 seq. (For decedents with date of death prior to December 13, C.S. (01) Capital Stock Tax 1 /1 /10 thru 31/10 u 1112/ 4% // 0000 82 1982, liens arise under the and Estate Tax Act of F F (02) Foreign Franchise Tax 1 / _ 1/ ia l x t delinquent on or before Dec. 3Q 1981 1961, 72 P.S. Section 2485 101 et. seq.). C.L. (03) Corporate Loans Tax C.N.I. (04) Corporate Net Income Tax will remain a constant interest rate until the delinquent ;p Liens for State or State and Local Sales, Use and Hotel C I (05) Corporation Income Tax balance is paid in full. ---Taxes that become delinquent on or after Jan. 1, 1982 are G.R. (10) Gross Receipts Tax Occupancy Tax and Public Transportation Assistance Fund Taxes U R (20) public Utility Realty Tax subject to a variable interest rate that changes each P and Fees arise under Section 242, Act of March 4, 1971, No. 2 as S T (30) Shares Tax calendar year. B.L. ( Corporate Loans Tax (Banks) ---Interest is calculated as follows amended, 72 P.S. Section 7242. : I INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X Liens for Motorbus Road Tax arise under Chapter 98 of the PA G.P. ( Net Earnin Taxax DAILY INTEREST FACTOR. Vehicle Code, (75 Pa C.S. 9815). M.I. (70) Marine Insurance Tax C.A. (80) Cooperative Associations * Use this rate for M.C.R.T. /IFTA effective Jan. 1, 1996. Liens for Liquid Fuels and Fuels Tax, and the tax imposed in P I T PA Income Tax (PA 40) ** Interest rates prior to 1988 may be obtained by calling PA PA Income Tax (Employer Withholding) Dept. of Revenue Taxpayer Service & Information Center, E.M.T. Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under (717) 787 -1064. Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013).