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HomeMy WebLinkAbout14-5306 PA DEPARTMENT OF REVENUE BUREAU OF TION COMPLIANCE �L,nt Pennsylvania LPO BOX 280948 IEN SECTION J��yr �}T�LfJ }=►iir�; HARRISBURG PA 17128-0948 11 i l I 11 U I 1 i V F!CJS �t DEPARTMENT OF REVENUE 2014 SEP —9 PH 3: 33 REV-159 CM DOCEXEC(12.13) CUMBERLAND COUNTY PENNSYLVANIA COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: HAYES ROBERT 583 MILLER BLVD TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN MECHANICSBURG PA 17055-9529 Pursuant to the laws of the Conmo nwealth of Pennsylvania, there is herewith trans.itted a certified coPy of a lien to he entered of reeare in your county 214-90-9265 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT TAX I 2 NUMBER TOTAL B 4 5 P. I .T. 2009 DEC 30 2013 0987296 3706. 00 5255. 31 TOTALS 53706. 00 55255. 31 INTEREST COMPUTATION DATE SEP 28 2014 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 taxpayer for unpaid tax, interest, additions or penalties thereon due from such taxpayer $10 . 0 0 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 ADDITIONAL INTEREST upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL 55286.81 JUL 03 2014 SECRETARY OF REVENUE � 'i`�'�n (OR AUTHORIZED DELEGATE) DATE `Vr PART 1 — TO BE RETAINED BY RECORDING OFFICE -_ gary 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 O.F.T. Oil Franchisetor sTaxad Tax tice. 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 HAYES ROBERT Inheritance Tax Liens are liens on real estate which continue unti the tax is paid. SETTLEMENT OF ACCOUNT Personal Income Tax Employer Withholdino 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 NOTICE OF TAX LIEN chise Tax and U quid Fuels and Fuels Tax liens are lens upon interest to the interest computation date on the face of the the franchises as well 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 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. 1% per month (due or date to payment date) (a) In the case of real property, in the office of the pro- P.U.R. (due date to payment date) CLERK (or Register) thonotary of the county in which the property subject to the 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. RNT.I . &•EST. 6% per annum 1% er month or fraction LIENS FOR TAXES AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE M.C.R.T. * T 1% per month or fraction Liens for Corporation Taxes arise under Section 1401 of the Genera_ Rule_ According to the Fiscal Code, the Notice of Lien O.F.T. - 18% per annum 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 Liens for Personal Income Tax and Employer Withholding Taxes commonwealth shall have priority to, and be paid in full, before afterrrJan� taxes PA originally due Revvenueawillocalculate 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 Section 7345, as amended. 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 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 lien 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. isens which filed. SeerActrofeDec.r12, 1994, P.L. 1015,time tNo. 138,tax lien in9Deltnquent Date Interest Rate Daily Interest Factor Liens for Liquid Fuels Tax arise under Section 13 of the 1/1/88 thru 12/31/91 11% .000301 RELEASE OF LIEN 1/1/92 thru 12/31/92 9% .000247 Liquid Fuels Tax Act, 72 P.S. Section 2611-M, as amended. 1/1/93 thru 12/31/94 7% .000192 .000247 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% ,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%00 thru 12/31/00 8% .000219 is satisfied, satisfaction consisting of payment of the amount 1/1/01 thru 12/31/01 9% .000247 h all 1/1/02 thru 12/31/02 6% .000164 Liens for Motor Carriers Road Tax arise under Chapter 96 of assessed together witlity ecomesnlegallyaunenforceableespect thereof, 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% .00013 len is paid. 1/1/05 thru 12/31/05 5% .000192 Liens for Inheritance Tax and Estate Tax arise under the In 1/1/06 thru 12/31/06 7% ,000219 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. CLASSES OF TAX 1/1/07 thru 12/31/07 8%/1/08 ,000192 1thru 12/31/08 7% .000137 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1/1/09 thru 12/31/09 5% .000110 seq. (For decedents with date of death prior to December 13, C.S. (O1) Capital Stock Tax 1/1//10 thru 1112///31/10 4% IIS?12 1982, liens arise under the Inheritance and Estate Tax Act of FF (02) Foreign Franchise Tax 1/1Taxesh��iat2become delinquent on or before Dec. 3Q 1981 1961, 72 P.S. Section 2485 - 101 et. seq.). C.L. (03) Corporate Loans Tax will remain a constant interest rate until the delinquent 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. amended, 72 P.S. Section 7242. S.T. (30) Shares Tax ---Interest is calculated as follows: B.L. (40) Corporate Loans Tax (Banks) INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X Liens for Motorbus Road Tax arise under Chapter 98 of the PA G.P. (50) NetGroEarnings Taxums DAILY INTEREST FACTOR. Vehicle Code, (75 Pa C.S. 9815). M.I. (70) Marine Insurance Tax1996. C.A. (80) Cooperative Associations Use this rate for M.C.R.1988 may effective Jan. 1, ll 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 E.M.T. PA Income Tax (Employer Withholding) Dept. of Revenue Taxpayer Service & Information Center, Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under (717) 787-1064. Chapter 90 of the Vehicle Code. (75 Pa. C.S. 9013).