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HomeMy WebLinkAbout14-5308 PA DEPARTMENT OF REVENUE BURLIENEE OF COMPLIANCE lb ..'77, pennsytvania LIEN SECTION PO BOX 280948 HARRISBURG PA 17128-0948 DEPARTMENT OF REVENUE F�iL 0-0FFic HEP['`('}*�'13f'j,J' OTAI , REV-159 CM DOCEXEC(12-13) ZOl4 SES' _gI EP{jH�3: 3;4- CUMBERLAND COUINT't' PENNSYLVANIA COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: ALLEN C WELCH 17 S 2ND ST TO THE PROTHONOTARY OF SAID COURT: L E M O Y N E PA 17 0 4 3-13 11 Pursuant to the la„:of the C....—alth of Pennsylvania, CERTIFIED COPY OF LIEN there is herewith transmitted a certified copy of a lien to he entered of record in your caonty 188-38-2747 CLASS OF TAX PERIOD DATE OF ASSESSMENT DETERMINATION OR IDENTIFYING TAX (OR DUE DATE) SETTLEMENT NUMBER TAX TOTAL I 2 3 4 5 6 P. I .T. 2011 OCT 08 2013 N14810 1854. 00 2486. 08 TOTALS $1854. 00 $2486. 08 INTEREST COMPUTATION DATE S E P 25 2014 FILING FEE(S) $21 .50 The undersigned, the Secretary 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 $1 Q , Q Q taxpayyer for unpaid tax, interest, additions or penalties thereon due from such taxpayer taxx,and winterest, adafter ditions or penaltieshiseaflienminnfavoPaotl thehCommonwealthsofhPenosytivania ADDITIONAL INTEREST upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL 1 $25=1 ice-- CLA qa t'so VIA JUL 03 2014 SECRETARY OF REVENUE (OR AUTHORIZED DELEGATE) DATEPART 1 — TO BE RETAINED BY RECORDING OFFICE ^^�� 3(PC, PART 1� 11 ? InQre V LIEN FOR TAXES, PENALTIES AND INTEREST S. & U. State Sales and Use Tax& U. Local Sales and Use Tax General information: R.T.T. Realty Transfer Tax IN. & EST. Inheritance and Estate Tax Cor oration Tax Liens provided under the Fiscal Code arise at L.F.T. Liquid fuels Tax (Gasoline) the time 07 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 COMMONWEALTH OF PENNSYLVANIA O.F.T. Oil Franchise 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 ALLEN C WELCH Inheritance Tax Liens are liens on real estate which continue unti the tax is paid. SETTLEMENT OF ACCOUNT Personal Income Tax Em to er Withholdin Tax Realty Trans- The "TOTAL" (column 6) for each type of tax listed on this fes Tax Sa es and Use Tax Li uid Fuel Tax Fuels Use Tax Notice of Lien comprises the balance of tax due (column 5) plus Motor arriers Road Tax Motorbus Road Tax Oil Com an Fran- assessed additions and/or penalties and assessed and accrued NOTICE OF TAX LIEN chile Tax and Liquid Fuels and Fuels Tax bens 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- day of or merchandise regularly sold in the ordinary course of business ing costs and accrued interest from the interest computation Filed this 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 month (due or date oto 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) lieis situated of the county in which the property subject to the lien is situated and (b) in the case of personal property, P.I.T.U ,E.M.T. 3/4 of 1% per month or fraction whether tangible or ier month or fraction ntangible in the office of the prothonotary S.& . 6% per annum of the county in which the property subject to lien is situated. R.T.T.T & EST. 6% per annum LIENS FOR TAXES AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE M.C.R.T. * T. 1% per month or fraction 1% per month or fraction Liens for Corporation Taxes arise under Section 1401 of the General 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 automaticalTy 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 laxl982hatherPA Department of Revvenueawill°calcuulate 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 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. isens which filed. SeerActtrofeDec.r12, 1994, P.L.t the time 1015,tNo. 138.tax lien ingDratnquent 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 me (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 1/1/02 thru 12/31/02 6% 000164 Liens for Motor Carriers Road Tax arise under Chapter 96 of ors(bjethe°9eabelitytbecomesnlegallyaunnenforceableespect 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% .000110 xce ti 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 1/1/07 thru 12/31/07 8% .000219 hesitance and Estate Tax of 1982, Act of December. 13, 1982, P.L. 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. O1) Capital Stock Tax 1/1/10 thru 12/31/10 4% 000110 31/14 1982, liens arise under the Inheritance and Estate Tax Act of F.F. (02) Foreign Franchise Tax 1/1 11 th 12 ecome 3%t 00�g82 1961, 72 P.S. Section 2485 - 101 et. seq.). C,L, (03) Corporate Loans Tax waxes Ra become tants me on or before Dec. 1981 C.N.I. (04) Corporate Net Income Tax will remain a constant interest rate until the delinquent C.I. (05) Corporation Income Tax balance is paid in full. Liens for State or State and Local Sales, Use and Hotel 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 calendar year. S.T. (30) Shares Tax amended, 72 P.S. Section 7242. Sax (Banks)L. (40) Corporate Loans T ---Interest is calculated as follows: B. INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS DELINQUENT X Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (50) Net Earnings Tax DAILY INTEREST FACTOR. G.P Vehicle Code, (75 Pa C.S. 9815). M.I.. (60) Gross Premiums Tax (70) Marine Insurance Tax * Use this rate for M.C.R.T./IFTA effective Jan. 1; 1996. Liens for Liquid Fuels and Fuels Tax, and the tax imposed C.A. (80) Cooperative Associations ** Interest rates prior to 1988 may be obtained by calling PA Section 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under in P I T PA Income Tax (PA-40) Dept. of Revenue Taxpayer Service & Information Center, E.M.T. PA Income Tax (Employer Withholding) (717) 787-1064. Chapter 90 of the Vehicle Code. (75 Pa. C.S. 9013).