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HomeMy WebLinkAbout14-5881 PA DEPARTMENT OF REVENUE BUREAU OF COMPLIANCE LIEN SECTION pennsylvani� PO BOX 280948 HARRISBURG PA 17128-0948 DEPARTMENT OF REVENUE REV-159 CM OOCEXEC (12-13) f.J 1 M I -T� M C-5 %'I :7-? —9 yaf;1 �p VirD i; Cj COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: NICOLE V FORRESTER CULLY DARRYL D HEROLD 23 N WASHINGTON ST TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN SHIPPENSBURG PA 17257-1420 Pursuant to the laws of the Coseo nwealth of Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county 213-02-3536 CLASS OF TAX PERIOD DATE OF ASSESSMENT IDENTIFYING TAX (OR DUE DATE) DETERMINATION OR I 2 NUMBER TAX TOTAL 3 4 5 P. I .T. 2009 NOV 22 2013 6 098172 598 . 00 849 . 86 TOTALS INTEREST COMPUTATION DATE *598 . 00 *849 . 86 N O V U 6 2014 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) and taxpayyer for unpaid tax, interest, additions or penalties thereon due from such taxpayer $1 0 taxx,witnterest, adter ditions or penaltieshiseaflienminnfavopaof theThe CommonwealthsofhPenpsydvania ADDITIONAL INTEREST upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL AUG 14 2014 /4 al-50 Pb/}�jPLFF SECRETARY OF REVENU0 E DATE 3=140�}0 (OR AUTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE S '3�� na 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) F.U.T. Fuels Use Tax (Diesel and Special Fuels) the time of settlement (assessment) and are liens upon the frau M.C.R.T. Motor Carriers Road Tax COMMONWEALTH OF PENNSYLVANIA chises and property, both real and personal, with no further no 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 d. full BUS Motorbus Road Tax V. force and validity without filing or revival until paid. L.F. & F.T. Liquid Fuels and Fuels Tax NICOLE V FORRESTER CULLY Inheritance Tax Liens are liens on real estate which continue & DARRYL D HEROLD until the tax is paid. SETTLEMENT OF ACCOUNT Personal Income Tax Employer Withholdin° 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 Roa Tax Motorbus Road Tax OilCompany Fran- assessed additions and/or penalties and assessed and accrued NOTICE OF TAX LIEN Thi—se Tax and Li uid 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, 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 month er annum (drue 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 per 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. of the county in which the property subject to lien is situated. R.T.T. 6% per annum IN. & EST. 6% per annum LIENS FOR TAXES . 1% per month or fraction 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 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. 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 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. SeerActroffeDec.r12, 1994, Pt Le 1015,time tNo. 138,tax lien in9Dellnquent 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 all 1/1/02 thru 12/31/02 6% .000164 Liens for Motor Carriers Road Tax arise under Chapter 96 of ors�b�ethe°liabilitytbecomesnlegallyaunenforceableespect thereof, 1/1/03 thru 12/31/03 5% .000137 the Vehicle Code, (75 Pa. C.S. 9615). Exception:tion: Interest on Corporation Taxes is computed after the 1/1/04 thru 12/31/04 4% .0001307 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 t. seq., 72 Pa. C.S.A. Section 1701 et. 1/1/08 thru 12/31/08 7% ,000137 1086, No. 225 Section 1 e 1/1/09 thru 12/31/09 5% .000110 seq. (For decedents with date of death prior to December 13, C S (01) Capital Stock Tax 1/1//10 thru 1112//31/10 4% 00p082 1982, liens arise under the Inheritance and Estate Tax Act of F.F. (02) Foreign Franchise Tax 1-- axesh �iat2oecome 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 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 Tax DAILY INTEREST FACTOR. s Tax Vehicle Code, (75 Pa C.S. 9815). M 1, (70) Marine Insurance Tax C,p, (80) Cooperative Associations Use this rate for M.C.R.T./IFTA effective Jan. 1, 1996. P.I.T. PA Income Tax (PA-40) ** Interest rates prior to 1988 may be obtained by calling PA Liens for Liquid Fuels and Fuels Tax, and the tax imposed in 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).