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HomeMy WebLinkAbout13-6591 PA DEPARTMENT VENUE BUR pennsylvania BUREAU OF COMPLIANMPLIAN S CE ss �� � LIEN SECTION r i L PO BOX 280948 D ' DEPARTMENT OF REVENUE HARRISBURG PA 17128 -0948 R �" T'" P R a REV -159 CM DOCEXEC (10-09) MgE,tL�1ND U A t Y No, CU pENNSYLYANI y��, 5 P°1 PW u� ff i 7V7, - 3 I' /�� �_y793� COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: MICHAEL W BROWN JR GILLIAN M BROWN 1021 COUNTRY CLUB RD CAMP HILL PA 17011 -1049 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the laws of the Commonwealth of Pennsylvania, there is herewith transmitted a certified Copy of a lien 247 -41 -5762 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 1 2 3 4 5 6 P.I.T. 2011 DEC 31 2012 T18947 2144.00 2824.80 TOTALS 52144.00 52824.80 INTEREST COMPUTATION DATE D E C 19 2 0 13 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 5 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 $2856.30 SEP 26 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. State Sales and Use Tax U. Local Sales and Use Tax R.T.T. Realty Transfer Tax General information: 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) M.C.R.T. Motor Carriers Road Tax COMMONWEALTH OF PENNSYLVANIA chises and property, both real and personal, with no further no O.F.T. Oil Franchise Tax tire. The filing of a Notice of a Lien with a county M T Public Transportation Assistance Fund Taxes and Fees prothonotary is not a requisite . and the lien remains in full BUS Motorbus Road Tax V , force and validity without filing or revival until paid. L.F. & F.T. Liquid Fuels and Fuels Tax MICHAEL W BROWN JR Inheritance Tax Liens are liens on real estate which continue SETTLEMENT OF ACCOUNT & GILLIAN M BROWN until the tax is paid. Personal Income Tax Em to er Withholding Tax alt Trans- Re The "TOTAL" (column 6) for each type of tax listed on this fer Tax Sa es an Use Tax Li uid Fue Tax Fuels Use Tax Notice of Lien comprises the balance of tax due (column 5) plus Motor Carriers Roa Tax Motorbus pad Tax 01 company Fran assessed additions and /or penalties and assessed and accrued NOTICE OF TAX LIEN chise Tax and Li uid ue s and Fuels ax liens are liens upon interest to the interest computation date on the face of the the franchises as we as real 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 proper t is made after the in ty is If payment or settlement of the accoun situated. These liens shall not attach to stock of goods, wares, terest,computation date, the payment must include the lien nil 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, at m. interest is imposed at the following rates: 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: 1% per month odrufracteono payment date) (a) In the case of real property, in the office of the pro- P.U.R. (due date to payment date) CLERKMcor Register) thonotary of the county in which the property subject to the 3/4 of 1% per month or fraction 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. R.T• &.EST 6% per annum IN. L.F.T.,F.U.T. 1% per month or fraction LIENS FOR TAXES AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE M.C.R.T. * 1% per month or fraction 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 f the Fiscal Code, 72 P.S. Section 1401, as amended. is I matic�� revived and does not require refiling o N+ Notice by the commonwealth. Any Notice of Lien filed by the comm Liens for Personal Income Tax and Employer Withholding Taxes onwealth shall have priority to, and be paid in full, before afterrrJan. taxes . 82, therPAoDepartmentdof on nd a ode of 1971, 72 P.S. other obligation, judgement, claim, lien or estate is sat- daily interest on all tax deficiencies using an annual interest arise under Section 345 of the Tax Reform C any o 1' isfied from a subsequent judicial sale or liability with which rate that will vary from calendar year to calendar year. the property may be charged. Exception: The commonwealth does not The applicabl Section 7345, as amended. e 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 1971, 72 P.S. Section 8112 - C, as amended. is filed. SeerActrOfeDec. 1 2 . 1 99 4, PtLe 1015, 138, tax lien ingDratess. ** Date Interest Rate Daily Interest Factor 1/1/88 thru 12/31/91 11% 000301 Liens for Liquid Fuels Tax arise under Section 13 of the RELEASE of LIEN 1!1192 thru 12/31192 9% .000247 Eo Liquid Fuels Tax Act, 72 P.S. Section 2611- as amended. 1/1/93 thru 12/31/94 7% 000192 000247 The Secretary or his delegate may issue Liens for Fuel Use Tax arise under Section 13 of the Fuel Use a Certificate of Release 1/1/95 thru 12/31/98 7% .000192 >N 1/1/00 thru 12/31/00 8% 000219 Tax Act, 72 P.S. Section 2614.13, as amended. of satisfiedimpatesfaction it of of the amount 1 /1 /O1 thru 12/31/01 9% .000247 1/1/02 thru 12/31/02 5% 000164 Liens for Motor Carriers Road Tax arise under Chapter 96 of ors( bjethe °liabilitywith becomes interest legally ud respect thereof, nenforceable 1/1/03 thru 12/31/03 .000137 the Vehicle Code, (75 Pa. C.S. 9615). 1/1/04 thru 12/31/04 5% .000110 Exce tion: Interest °n Corporation Taxes is computed after the 1/1/05 thru 12/31/05 .000137 n is paid. 1/1/06 thru 12/31/06 7% 000192 Liens for Inheritance Tax and Estate Tax arise under the In te 1/1/07 thru 12/31/07 8% .000219 heritance and Estate Tax of 1982. Act of December 13, 1982, P.L. CLASSES OF TAX 1/1/08 thru 12/31/08 7% .000192 seq., 72 Pa. C.S.A. Section 1701 et. 1/1/09 thru 12/31/09 5 1086, No. 225 Section 1 et. 4 % .00 .000137 December 13 12/31/10 seq. (For decedents with date of death prior to ece, 1 /1 /10 thru 0110 C.S. (O1) Capital Stock Tax 11 // % 0001821981 1982, liens arise under the Inheritance and Estate Tax Act of F.F. (02) Foreign Franchise Tax 1 /14ezeshiat2become delinquent on or before Dec. r 1961, 72 P.S. Section 2485 101 et. seq.). C.L. (03) Corporate Loans Tax will remain a constant interest rate until the delinquent l; C.N.I. (04) Corporate Net Income Tax balance is paid in full. Liens for State or State and Local Sales, Use and Hotel C.I. (05) Corporation Income Tax -- -Taxes that become delinquent on or after Jan. 1, 1982 are Occupancy Tax and Public Transportation Assistance Fund Taxes G.R. (10) Gross Receipts Tax subject to a variable interest rate that changes each and Fees arise under Section 242, Act of March 4, 1971, No. 2 as P.U.R. (20) Public Utility Realty Tax calendar year. S.T. (30) Shares Tax - -- Interest is calculated as follows: amended, 72 P.S. Section 7242. B.L. ( Corporate Loans Tax (Banks) � INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUEN X Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (50) Net Earnings Tax DAILY INTEREST FACTOR. G.P. (60) Gross Premiums Tax Vehicle Code, (75 Pa C.S. 9815). M.I. (10) Marine Insurance Tax * Use this rate for M.C.R.T. /IFTA effective Jan. 1, 1996. 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 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under E.M.T. PA Income Tax (Employer Withholding) (717) 787-1064. :', Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013).