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HomeMy WebLinkAbout14-5288 PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION Q PO HARRISBOX URG 8 P •' a p`nnS lvania HARRISBURG 17128-0948 Y OF -_-({�p #�,-;�'`�` uj'-f r`�i,, ' / DEPARTMENT OF REVENUE ` f l 1 "0•��T"11 j _^ REV-159 CR OOCEXEC (12-13) Zf�P4 SEP —9 Pi 2. 3� CUME'Et��..%i do CoUji.,j-F,, ��. Y L VA 1.11IA/ sags COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: JUAN C PEREZ TO THE PROTHONOTARY OF SAID COURT: 626 HERITAGE C T MECHANICSBURG PA 17050-1856 Pursuant to the 1, of the C....nyeelth CERTIFIED COPY there is herewith transmitted a °f Pennsrlrien OF LIEN certified coev of a len to be entered of record in Your county 340-04-0817 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT 1 2 NUMBER TAX TOTAL 3 4 P. I . T. 2011 OCT 21 20135 6 P. I . T. 2012 OCT 21 2013 N15118 0 . 00 83. 19 024868 2690 . 00 2991 . 65 TOTALS INTEREST COMPUTATION DATE OCT 09 2014 $2690 . 00 $3074.84 FILING FEE(S) The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of $2 1 .5 0 Pennsylvania, certifies this to be a true and correct copy of a lien against the above named SATISFACTION FEE(S) 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 $1 0 . O 0 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 S 310 6. 34 SECRETARY OF REVENUE J U L 17 2 0 14 (OR AllTHORIZED DELEGATE) DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE 30UD1��eag bAJ_ r1 U. State Sales and Use Tax LIEN FOR TAXES, PENALTIES AND INTEREST S. & U. Local Sales and Use Tax R.T.T. Realty Transfer Tax General information: IN. 81 EST. Inheritance and Estate Tax Corporation Tax Liens provided under the Fiscal Code arise at L.F.T. Liquid Fuels Tax (Gasoline) F.U.T. Fuels Use Tax (Diesel and Special Fuels) the time of settlement (assessment) and are liens upon the fran M.C.R.T. Motor Carriers Road Tax chisel and property. both real and personal, with no further no O.F.T. Oil Franchise Tax COMMONWEALTH OF PENNSYLVANIA M.T. Public Transportation Assistance Fund Taxes and Fees tice. The filing of a Notice of a Lien with a county BUS Motorbus Road Tax prothonotary is not a requisite, and the lien remains in full & F.T. Liquid Fuels and Fuels Tax V, force and validity without filing or revival until paid. L.F. JUAN C PEREZ Inheritance Tax Liens are liens on real estate which continue SETTLEMENT OF ACCOUNT uni; the tax is paid. Personal Income Tax Em to er Withholding Tax Realt Trans The "TOTAL" (column 6) for each type of tax listed on this fer Tax Sales and Use Tax Li uid Fuel Tax Fuels Use Tax Notice of Lien comprises the balance of tax due (column 5) plus assessed additions and/or penalties and assessed and accrued Motor Carriers Road Tax Motorbus Road Tax Oil Com an Fran interest to the interest computation date on the face of the NOTICE OF TAX LIEN chise Tax and Li uid Fuels and Fuels Tax liens are liens upon Notice. the franchises as we 1 as real and personal property of tax payers, but only after they have been entered and docketed of If payment or settlement of the account is made after the in- payers, by the prothonotary of the county where such property is terest computation date, the payment must include the lien fil situated. These liens shall not attach to stock of goods, wares. ing costs and accrued interest from the interest computation day of or merchandise regularly sold in the ordinary course c business date to and through the payment date. Filed this of the taxpayer. The lien has priority from the date of entry of record. For any delinquent taxes due on or before Dec. 31, 1981, interest is imposed at the following rates: ment date) at m• PLACE OF FILING NOTICE FORM C.I..G.R.,C.A„S.T.I 6% per annum num (due date to er annum (due date to payment date) er an Place of filing: The Notice of Lien shall be filed: B.L.,N.E.,G.P.,M.I. 6% per month odrufracti no payment date) (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 P.I.T.,E.M.T. 3/4 of 1% per month or fraction CLERK (or Register) lien is situated and (b) in the case of personal property, 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.T.& EST. 6% per annum L.F.& EST. 1% per month or fraction LIENS FOR TAXES M.C.R.,F * 1% per month or fraction AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE 18% per annum Liens for Corporation Taxes arise under Section 1401 of the General Rule: According to the Fiscal Code, the Notice of Lien O.F.T. Fiscal Code, 72 P.S. Section 1401, as amended. is automatically 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. 11 1982, the PA Department of Revenue will calculate any 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 Code of 1971, 72 P.S. rate that will vary from calendar year to calendar year. Section 7345, as amended. isfied from a subsequent judicial sale or liability with which The applicable interest rates are as follows. the property may be charged. Exception: The commonwealth does not recorded at the time that the tax lien INTEREST: Interest is calculated on a daily basis at the follow Liens for Realty Transfer Tax arise under Section 1112 C of maintain priority of tax liens over any existing mortgages or Delinquent Date Interest Rate Daily Interest Factor is filed. See Act of Dec. 12. 1994, P.L. 1015, No. 138. ing rates. ** .000301 the Tax Reform Code of 1971, 72 P.S. Section 8112-C, as amended. liens which are properly 1/1/88 thru 12/31/91 11% 1/1/92 thru 12/31/92 9% .000247 Liens for Liquid Fuels Tax arise under Section 13 of the RELEASE OF LIEN 000192 Liquid Fuels Tax Act, 72 P.S. Section 2611 M, as amended. 1/1/93 thru 12/31/94 9% .000247 1/1/99 thru 12/31/99 .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 12/31/9 8% ,000219 of any lien imposed with respect to any tax if (a) the liability 1/1/00 thru 12/31/00 .000247 Tax Act, 72 P.S. Section 2614.13, as amended. is satisfied, satisfaction consisting of payment of the amount 1/1/01 thru 12/31/01 9% .000164 1/1/02 thru 12/31/02 6% .000137 or (b) the liability becomes legally unenforceable. 1/1/03 thru 12/31/03 5% .000110 Liens for Motor Carriers Road Tax arise under Chapter 96 of assessed together with all interest and costs in respect thereof, 1/1/04 thru 12/31/04 .000137 the Vehicle Code, (75 Pa. C.S. 9615). Exception: Interest on Corporation Taxes is computed after the 1/1/05 thru 12/31/05 5% ,000192 ien is paid. 1/1/06 thru 12/31/06 7% .000219 Liens for Inheritance Tax and Estate Tax arise under the In CLASSES OF TAX 1/1/07 thru 12/31/07 8% .000192 hesitance and Estate Tax of 1982, Act of December 13, 1982, P.L. 1/1/OB thru 12/31/08 .000137 1/1/09 thru 12/31/09 4% .000110 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1/1/10 thru 12/31/10 00008P seq. (for decedents with date of death prior to December 13, C S (01) Capital Stock Tax 1/1/i11 t% J2631/14 3% 31 F.F. (02) Foreign Franchise Tax -- axes a ecome delinquent on or before Dec. 1981 1982, liens arise under the Inheritance and Estate Tax Act of (03) Corporate Loans Tax 1961, 72 P.S. Section 2485 - 101 et. seq.). C.L. will remain a constant interest rate until the delinquent C.N.I. (04) Corporate Net Income Tax balance is paid in full. CA (05) Corporation Income Tax ---Taxes that become delinquent on or after Jan. 1, 1982 are Liens for State or State and Local SalesUse and Motel G R. (10) Gross Receipts Tax subject to a variable interest rate that change 2 as s each Occupancy Tax and Public Transportation Assistance Fund Taxes P U R (20) Public Utility Realty Tax calendar year. and Fees arise under Section 242, Act of March 4, 1971, No. SIT. T (30) Shares Tax ---Interest is calculated as follows: ELINQUENT X amended, 72 P.S. Section 7242. g L (40) Corporate Loans Tax (Banks) INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS D DAILY INTEREST FACTOR. Liens for Motorbus Road Tax arise under Chapter 98 of the PA �:P: (60) Gross aPremiums aTax Vehicle Code, (75 Pa C.S. 9815). M.I. (10) Marine Insurance Tax * Use this rate for M.C.R.T./I FTA 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 Chapter 900ofothehVehiclelCode, (75e Code 5 Pa. C.S. 90103) arise under E.M.T. PA Income Tax (Employer Withholding) (717) 787-1064.