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HomeMy WebLinkAbout14-4856 PA DEPARTMENT OF REVENUE 14- 8856 N—tt Tern BUREAU OF COMPLIANCE LIEN SECTION PO BOX 280948 t:Ij_ E0-0 =F ICE pennsylvania HARRISBURG PA 17128-09484: #'li, i 13yf1 r1 e' DEPARTMENT OF REVENUE .0 lit, i REV-159 CM OOCEXEC (12-13) 2014 AUG 14 Pik 2: 39 CUMBERLAND COUNTY PENNSYLVANIA COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: NATHAN D WEILER 1208 BRANDT RD TO THE PROTHONOTARY OF SAID COURT: MECHANICSBURG PA 17055-9772 Pursuant to the law,of the Cewponwealth of Pennsylvania, CERTIFIED COPY OF LIEN there is herewith transmitted a certified copy of a lien to be entered of record in your county 171-70-0102 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL I 2 3 4 5 P. I .T. 2012 OCT 04 2013 N22600 753. 00 838.43 6 TOTALS $753 . 00 $838 . 43 INTEREST COMPUTATION DATE S E P 18 2014 FILING FEE(S) $21 . 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 $10 , 0 0 taxpayyer for unpaid tax, interest, additions or penalties thereon due from such taxpayer tax,winterest,ear dditionnsfor penaltiesthiseaflienminnfavoPai thehCommonwealthsofhPenpsydvania ADDITIONAL INTEREST upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL $869 . 93 al.50 Pp PLFF JUN 26 2014 0-f&WO(o6 ob SECRETARY OF REVENUE DATE ,, :3 09 8 Zo7 (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 Corporation Tax Liens provided under the Fiscal Code arise at F.U.T. Liquid FuelsUse Fuels Taxi(GasolandineSpecial Fuels) the time of settlement (assessment) and are liens upon the fran- M.C.R.T. Motor Carriers Road Tax COMMONWEALTH OF PENNSYLVANIA tire. and property, both real and personal, with no further no O.F.T. Oil Franchise Tax iceThe 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 NATHAN D WEILER Inheritance Tax Liens are liens on real estate which continue until the tax is pai . 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 Lipu1d 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 Li uid Fuels and Fuels Tax liens are liens upon interest to the interest computation date on the face of the NOTICE OF TAX LIEN the franchises as well as real and personal property of tax- Notice. payers, but only after they have been entered and docketed of If payment or settlement of the account is made after the in record by the prothonotary of the county where such property is 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, t m. interest is imposed at the following rates: a 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 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 TAXESAUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE L.F.T.,F.U.T. 1% per month or fraction M.C.R.T. * 1% per month or fraction Liens for Corporation Taxes arise under Section 1401 of the O.F.T. 18% per annum Fiscal Code, 72 P.S. Section 1401, as amended. General Rule: According to the Fiscal Code, the Notice of Lien is automatically revived and does not require refiling of the Notice by the commonwealth. Any Notice of Lien filed by the Liens for Personal Income Tax and Employer Withholding Taxes commonwealth shall have priority to, and be paid in full, before after rJan. taxes, 82,that are originally due Revvenueawillocalcuulate 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 1971, 72 P.S. Section 8112-C, as amended. isefiled�cSeerAcpropeDec.r12ord994atptLe 1015,time tNo. 138,tax lien ing rates. ** Liens for Liquid Fuels Tax arise under Section 13 of the Delinquent Date Interest Rate Daily Interest Factor 1/1/88 thru 12/31/91 11% .000301 Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. RELEASE OF LIEN 1/1/92 thru 12/31/92 9% .000247 1/1/93 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% .000247.000192 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% .000219 is satisfied, satisfaction consisting of payment of the amount 1%1/0 thru 12/31/0 9% .000247 Liens for Motor Carriers Road Tax arise under Chapter 96 of assessed together with all interest and costs in respect thereof, 1/1/02 thru 12/31/02 6% .000164 or (b) the liability becomes legally unenforceable. 1/1/03 thru 12/31/03 5% .000137 the Vehicle Code, (75 Pa. C.S. 9615). Exception: Interest on Corporation Taxes is computed after the 1/1/04 thru 12/31/04 4% .000110 ien is paid. 1/1/05 thru 12/31/05 5% 000137 Liens for Inheritance Tax and Estate Tax arise under the In 1/1/06 thru 12/31/06 7% .000192 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1/1/07 thru 12/31/07 8% .000219 CLASSES OF TAX 1/1/08 thru 12/31/08 7% .000192 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1/1/09 thru 12/31/09 5% 000137 seq. (For decedents with date of death prior to December 13, C.S. (01) Capital Stock Tax 1/1/10 thru 12/31/10 4% 0001 10 1982, liens arise under the Inheritance and Estate Tax Act of F F (02) Foreign Franchise Tax 1/1 11 th 12 31/14 3� OOD?821981 1961, 72 P.S. Section 2485 - 101 et. seq.). C.L. (03) Corporate Loans Tax Taxes emai become condelstantnquen on or before Dec. C.N.I. (04) Corporate Net Income Tax will remain a constant interest rate until the delinquent balance is paid in full. Liens for State or State and Local Sales, Use and Hotel C.I. (05) Corporation Income Tax G.R. (10) Gross Receipts Tax ---Taxes that become delinquent on or after Jan. 1. 1982 are Occupancy Tax and Public Transportation Assistance Fund Taxes P.U.R. (20) public Utility Realty Tax subject to a variable interest rate that changes each and Fees arise under Section 242, Act of March 4, 1971, No. 2 as S.T. (30) Shares Tax calendar year. amended, 72 P.S. Section 7242. S T L (40) Corporate Loans Tax (Banks) ---Interest is calculated as follows: INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X Liens for Motorbus Road Tax arise under Chapter 98 of the PA G.F.(50)Net Ear emIngs 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./I FTA 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 Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under E.M.T. PA Income Tax (Employer With Dept. of Revenue Taxpayer Service & Information Center, Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013). (717) 787-1064.