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HomeMy WebLinkAbout14-0039 PA DEPARTMENT OF REVENUE Pennsylvania BUREAU OF COMPLIANCE LIEN SECTION t t - � a F� DEPARTMENT OF REVENUE PO BOX 280948 l ( 3 1 HARRISBURG PA 17128 -0948 .1 -j q,WD "�� y , C REV -159 LM DOCEXEL (10 -09) COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: BRADLEY N GISH 277 OLD STONE HOUSE RD S MECHANICSBURG PA 17055 -9729 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 196 -48 -1712 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. 2009 APR 12 2013 091632 618.00 750.44 TOTALS $618.00 $750.44 INTEREST COMPUTATION DATE FEB 1 7 2014 FILING FEE(S) $21.50 SATISFACTION FEE(S) The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of $ 10 a 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 $781.94 NOV 21 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 General information: L.S. & U. Local Sales and Use Tax R.T.T. Realty Transfer Tax Cor oration Tax Liens provided under the Fiscal Code arise at L.F.T. & EST. LiquidtFuelsaTaxE(Gasoline) COMMONWEALTH OF PENNSYLVANIA the time of — settlement (assessment) and are liens upon the fran- F.U.T. Fuels Use Tax (Diesel and Special Fuels) 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 Oil Franchise Tax V . prothonotary is not a requisite, and the lien remains in full orce and va filing or revival until M.T. Public Transportation Assistance Fund Taxes and Fees BRADLEY N G I S H flidity without u paid. BUS Motorbus Road Tax Inheritance Tax Liens are liens on real estate which continue L.F. & F.T. Liquid Fuels and Fuels Tax unti the tax is paid. Personal Income Tax Em to er LLhh91 ding Tax Realt Trans- SETTLEMENT OF ACCOUNT fer Tax Sa es and Use Tax L1 uid Fue Tax Fue s Use Tax The "TOTAL" (column 6) for each type of tax listed on this Motor Carriers Road Tax Motorbus Road ax Oil Com an Fran Notice of Lien Comprises the balance of tax due (column 5) plus NOTICE OF TAX LIEN c Ise Tax and Li uid Fuels and Fue s Tax 1 ens are liens upon the franchises as we as real and personal property of tax assessed additions and /or penalties and assessed and accrued payers, but only after they have been entered and docketed of Nooticest to the interest computation date on the face of the Filed this situated. These Theserliensoshallonothattachttowstocksofhgoods, 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 at m, record. date to and through the payment date. 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) CLERK (or Register) (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) 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 3 &•u 3/4 of 1% per month or fraction of the county in which the property subject to lien is situated. 314 of 19 per month or fraction LIENS FOR TAXES R.T.T. 6% per annum Liens for Corporation Taxes arise under Section 1401 of the AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE LNF.T.EFTU.T. 1% pe month or fraction Fiscal Code, 72 P.S. Section 1401, as amended. M.C.R.T. General Rule: According to the Fiscal Code, the Notice of Lien O.F.T. 1% per month or fraction Liens for Personal Income Tax and Employer Withholding Taxes is automytthelcommonwealdthnd AnysNottceeof�lienefiled9byfthethe 72 P.S. 18% per annum arise under Section 345 of the Tax Reform Code of 1971, Notice b Section 7345, as amended, any judgement, claim. lienpordestatelis before at- afterrrJan. taxes , 182, therPAoDepartmentdof an eyenue on cal , g mortgages or b e t calculate isfied from a subsequent judicial sale or liability with which daily interest on all tax deficiencies u liens which are properly recor sing an annual interest Liens for Realty Transfer Tax arise under Section 1112 C of the property may be charged. Exception: The commonwealth does not the Tax Reform Code of 1971, 72 P.S. Section 8112-C as amended. maintain priority of tax liens over any existing rate pplical inerest ate r d s asafollows ar year. � at the time that the tax lien The a Liens for Liquid Fuels Tax arise under Section 13 of the is filed. See Act of Dec. 12, 1994, P.L. 1015, No. 138. INTEREST: Interest is calculated on a ail Liquid Fuels Tax Act, 72 P.S. Section 2611 -M, as amended. ing rates. ** y basis at the follow - RELEASE OF LIEN Delinquent Date Interest Rate Daily Interest Factor Liens for Fuel Use Tax arise under Section 13 of the Fuel Use 1/1/88 thru 12/31/91 19% .000301 12/31/9 4 .000247 Tax Act, 72 P,S. Section 2614.13, as amended. The Secretary or his delegate may issue a Certificate of Release 1/1/93 thru of a ny lien imposed with respect to any tax if (a) the liability 1%1%9 thru 12/31/99 •000192 9 Li for Motor Carriers Road Tax arise under Chapter 96 of is satisfied, satisfaction consisting of payment of the amount •000247 1/1/00 thru 12/31/00 the Vehicle Code, (75 Pa. C.S. 9615), assessed together with all interest and costs in respect thereof, 1/1/01 thru 12/31/01 8% •000192 Ex (pt unenforceable the liability becomes legally . 1/1/02 thru 12/31/02 000219 Exce Corporation Taxes is computed after the 5% Interest on Cor Liens for Inheritance Tax and Estate Tax arise under the In iel n is paid. 1/1/03 thru 12/31/03 .000164 heritance and Estate Tax of 1982 .000247 Act of December 13, 1982, P.L. 1/1/04 thru 12/31/04 .000137 1086, No. 225 Section 1 et. seq., , 72 Pa. C.S.A. Section 1701 et. 1/1/05 thru 12131105 8% .000110 1/1/06 thru 12/31/06 .000137 seq. For decedents with date of death CLASSES OF TAX prior to December 13, 1/1/07 thru 12131107 .000192 1982, liens arise under the Inheritance and Estate Tax Act of C.S. F.F. 1/08 thru 12/31/08 �% 000219 1961, 72 P.S. Section 2485 - 101 et. seq.). (O1) Capital Stock Tax 1/1/09 thru 12/31/09 .000192 .F, (02) Foreign Franchise Tax 1/1/10 thru 12/31/10 .000137 C.L. (03) Corporate Loans Tax 1 /1! thIN 12631/12 %% .000110 Liens for State or State and Local Sales, Use and Hotel (04) Corporate Net Income Tax quent on or before Dec00000082 Occupancy Tax and Public Transportation Assistance Fund Taxes C N I axes a ecome 31, 1981 and Fees arise under Section 242, Act of March 4, 1971, No. 2 as C (05) Corporation Income Tax will remain a constant interest rate until the delinquent delin amended, 72 P.S. Section 7242. G'R' (10) Gross Receipts Tax balance is paid in full. P.U.R. (20) Public Utility Realty Tax --- Taxes that become delinquent on or after Jan. 1, 1982 are S.T. (30) Shares Tax subject to a variable interest rate that changes each Liens for Motorbus Road Tax arise under Chapter 98 of the PA B.L. (40) Corporate Loans Tax (Banks) calendar year. Vehicle Code, (75 Pa C.S. 9815). N E. (50) Net Earnings Tax --- Interest is calculated as follows: G.P. (60) Gross Premiums Tax INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X Liens for Liquid Fuels and Fuels Tax, and the tax imposed in C.A. (70) Marine Insurance Tax DAILY INTEREST FACTOR. Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under 80) Cooperative Associations Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). P.I.T. P • I ' T ' Income ncome Tax (PA -40) Use this rate for M.C,R.T. /IFTA effective Jan. 1, 1996. E.M.T. PA ncome Tax (Employer Withholding) ** Interest rates prior to 1988 may be obtained by calling PA Dept. of Revenue Taxpayer Service & Information Center, (717) 787 -1064.