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HomeMy WebLinkAbout14-0401 PA DEPARTMENT OF REVENUE pennSylVanla BUREAU OF COMPLIANCE ,J LIEN SECTION DEPARTMENT OF REVENUE PO BOX 280948 __ HARRISBURG PA 17128 -0948 REV -159 [M DDLE %EC (10.09) q> ` COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA y ., "ra � N tic NAME AND ADDRESS: BELMA JASAREVIC 1005 HARRIET ST CARLISLE PA 17013 -1613 TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN Pursuant to the laws of the Con.onwealth of Pennsylvania, there is herewith transmitted a aeftifiad .— of a lien 403 -59 -1885 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 I 2 3 4 5 6 P.I.T. 2010 FEB 08 2013 NO3468 465.60 558.71 P.I.T. 2011 FEB 08 2013 M10264 556.00 615.36 TOTALS 51021.60 51174.07 INTEREST COMPUTATION DATE JAN 23 2014 FILING FEE(S) 521.50 The undersigned, the Secretaryy of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) $ 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 5 12 0 5. 5 7 Oat. 60 Po PcFF OCT 31 2013 SECRETARY OF REVENUE DATE h# 300716 (OR AUTHORIZED DELEGATE) PART 1 — TO BE RETAINED BY RECORDING OFFICE !C. 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 BELMA JASAREVIC L. F. & F. T. Liquid Fuels and Fuels Tax 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 chise Tax and Liquid Fuels and Fuels Tax liens are liens upon NOTICE OF TAX LIEN 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 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 ing costs and accrued interest from the interest computation 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) 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 OFT 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 commonwealth shall have priority to, and be paid in full, before For all taxes that are originally due and payable on and arise under Section 345 of the Tax Reform Code of 1971, 72 P.S. any other obligation, judgement, claim, lien or estate is sat after Jan. 1, 1982, the PA Department of Revenue will calculate isfied from a subsequent judicial sale or liability with which daily interest on all tax d Section 7345, as amended. eficiencies 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 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 1/1193 thru 12/31/94 7% .000192 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use 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, (15 Pa. C.S. 9615). or (b) the liability becomes legally unenforceable. 111102 thru 12/31/02 6% . 000164 1/1/03 thru 12/31/03 5% .000137 Exception: Interest on Corporation Taxes is computed after the 1/1/04 thru 12/31/04 4% .000110 Liens for Inheritance Tax and Estate Tax arise under the In- 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 1/1/07 thru 12/31/07 8% .000219 seq. (For decedents with date of death prior to Deeember`ls,. 1 /1 / thru 12/31/08 7% .000192 1982, liens arise under the Inheritance and Estate Tix'Act of C.S. (011 Capital Stock Tax 1/1/009 9 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.). 1/1 11 th 12 31/12 3% 00 82 C.L. (03) Corporate Loans Tax 1/1 Kat become delinquent 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 Occupancy Tax and Public Transportation Assistance r.vnd Taxes' C.I. (05) Corporation Income Tax balance is paid in full. 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. are and Fee P.U.R. (20) Public Utility Realty Tax subject to a variable interest rate that changes es each 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. I BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE AUTHORITY TO SATISFY COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE V. BELMA JASAREVIC 1005 HARRIET ST CARLISLE PA 17013-1613 TO THE PROTHONOTARY OF SAID COURT: COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA. REV -300 CM DOCEXEC (05-11) Docket No. 14-0401CT Date Filed JAN 21 2014 Class of Tax ANNUAL Account No. 403-59-1885 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 23rd day of April, 2014. Cl 1--a CCr.,' ,..r, 3 --"-i w am F r t a --< 7 r ^i _<1> C. ) DC7 -. ‹ - Crl Daniel Meuser Secretary of Revenue MARY HUBLFR Director, Bureau of Compliance 4to,coPPAt,F1 &rt 0850 e,* 3oCo3