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HomeMy WebLinkAbout14-5318 PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCELIEn n `, n PC SECTION / r f pel11 syL a 1i. PO BOX 280948 iI f t f "` t rti �F. c� DEPARTMENT OF REVENUE HARRISBURG PA 17128-0948 ! U 7' j ( W I D1(l !' REV-159 CM OOCEXEC (12-13) 2614 SEP 10 g v tJ�BERL A No CU NSYLVANIA 'r' S 31v, COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: MAHINDRA SEWDASS 3122 LOUISA LN TO THE PROTHONOTARY OF SAID COURT: MECHANICSBURG PA 17050-7381 Pursuant to the laws of the Cemmanwealth of Pennsylvania, CERTIFIED COPY OF LIEN there is herewith transmitted a certified copy of a lion to be entered of record in year aawnty 155-21-9095 CLASS OF TAX PERIOD D:DETERMINATION OF ASSESSMENT OR IDENTIFYING TAX (OR DUE DATE) ETTLEMENT I NUMBER TAX TOTAL 2 3 4 P. I .T. 2012 NOV 08 2013 P27696 5 s 1609 . 00 1791 . 24 TOTALS *1609 . 00 51791 . 24 INTEREST COMPUTATION DATE O C T 23 2014 FILING FEE(*) 521 . 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 taxpay,Yer for unpaid tax, interest, additions or penalties thereon due from such taxpayer *10 . 0 0 and taxx,winterest, adfter ditionnsfor penaltieshiseaflienminnfavopaoP the hCommonwealthsofhPennsyldvania ADDITIONAL INTEREST upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL 01822. 74 JUL 31 2014 SECRETARY OF REVENUE �qo�o�9ay (OR AUTHORIZED DELEGATE) DATE PART 1 — TO BE RETAINED BY RECORDING OFFICE S. & U. State Sales and Use Tax LIEN FOR TAXES, PENALTIES AND INTEREST 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) 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 MAHINDRA SEWDASS Inheritance Tax Liens are liens on real estate which continue unt11 il the tax is paid. SETTLEMENT OF ACCOUNT Personal Income Tax Employer Withh0ldina Tax Realty 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 Motor Carriers Road Tax Motorbus Road Tax Oil (OmDanY Fran assessed additions and/or penalties and assessed and accrued NOTICE OF TAX LIEN chise Tax and LIgUld Fuels and Fuels Tax liens are liens 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, interest is imposed at the following rates: at m. 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 eoto payment date) (a) In the case of real property, in the office of the pro- P.U.R. (due date t0 payment date) CLERK (or Register) thonotary of the county in which the property subject to the 3/4 of 1% per month or fraction SU. lien is situated and (b) in the case of personal property, .I. ,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. R.T.T.IN. & 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 General R_ 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. 82(,atherPA originally due Revvennueawill0calcuulate arise under Section l I 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. SeerActrofeDec.r12. 1994, P.L.t the time 1015,tNo. 138,tax lien in9Delinquent 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/O1 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 ao�stb�edheogeabelitytbecomesnlegallyaunenforceableespect thereo 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 ien 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% ,000192 1086, No. 225 Section 1 et. seq., 72 Pa. C.S.A. Section 1701 et. 1/1/08 thru 12/31/08 7% 000137 1/1/09 thru 12/31/09 5% 000110 seq. (For decedents with date of death prior to December 13, C S (O1) Capital Stack Tax 1/1/10 thru 12//31/10 4% 000p0p82 1982, liens arise under the Inheritance and Estate Tax Act of F F (02) Foreign Franchise Tax --- axesh �at2oecome delinquent on or before Dec. 31 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 Taxsubject 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: ELINQUENT X B.L. (40) Corporate Loans Tax (Banks) INTEREST = BALANCE OF TAX UNPAID X NUMBER OF DAYS D Liens for Motorbus Road Tax arise under Chapter 98 of the PA N.E. (50) Net Earnings Tax DAILY INTEREST FACTOR. Vehicle Code, (75 Pa C.S. 9815). G.P. (60) Gross Premiums Tax M.I. (70) 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 9502 of the Vehicle Code (75 Pa. C.S. 9502) arise under E.M.T. PA Income Tax (Employer Withholding) (717) 787-1064. Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013).