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HomeMy WebLinkAbout14-5898 PA DEPARTMENT OF REVENUE ` � - 58TH &vti ew BUREAU OF COMPLIANCE LIEN SECTION pennsytvania PO BOX 2$0948 HARRISBURG PA 17128-0948 DEPARTMENT OF REVENUE OFTHE P m 1 i o N b )y i REV-159 CH DOCEXEC(12-15) 2014 OCT -6 AN 61, 28 CUMBERLAND COU1jy PENNSYLVANIA COURT OF COMMON PLEAS OF CUIMBERLAND COUNTY, PENNSYLVANIA NAME AND ADDRESS: HARRY E FAILOR HELEN L FAILOR 6 GREEN MEADOW DRIVE TO THE PROTHONOTARY OF SAID COURT: CERTIFIED COPY OF LIEN CARLISLE PA 17013 enn Pursuant to the laws of the Comaonvealth of Psylvania. there is here,ith tran:eittad a certified copy of a lien to he entered of record in your county 198-50-7234 CLASS OF TAX PERIOD DATE OF ASSESSMENT TAX DETERMINATION OR IDENTIFYING (OR DUE DATE) SETTLEMENT NUMBER TAX 1 p 3 TOTAL 4 6 6 P• I •T• 2010 MAR 02 2012 L07566 P. I .T. 2012 NOV 08 2013 0 . 00 115. 62 R20534 742. 00 825 . 47 TOTALS INTEREST COMPUTATION DATE $742. 00 *941 . 09 O C T 2 3 2014 ' FILING FEE(S) . The undersigned, the Secretary of Revenue (or his authorized delegate) of the Commonwealth of SATISFACTION FEE(S) $2150 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 $1 0 and which, aamount of such unpaid ADDITIONAL INTEREST fter demand for payment thereof, remains unpaid. The tax, interest, Commonwealth of Pennsylvania additions or penalties is a lien in favor of the Co upon the taxpayer's property, real, personal or both, as the case may be. SETTLEMENT TOTAL $972. 59 4al.5o Pp P JUL 31 2014 e13o001L[Q A3 SECRETARY OF REVENUE (OR AUTHORIZED DELEGATE) DATE P-# 3116s3 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 R.T.T. Realty Transfer Tax General information: 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 of sett ement (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 O.F.T. Oil Franchise Tax COMMONWEALTH OF PENNSYLVANIA 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 HARRY E FAILOR Inheritance Tax Liens are liens on real estate which continue & HELEN L FAILOR Until tie tax t5 pard. SETTLEMENT OF ACCOUNT Personal Income Tax Employer Withholding 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 company Fran- assessed additions and/or penalties and assessed and accrued chise Tax and Lt uid Fuels and Fuels Tax iens are liens upon interest to the interest computation date on the face of the NOTICE OF TAX LIENthe ranchtses as we 11 as real and personal property of tax- Notice. payers, but only after they have been entered and docketed of ary of the county where such property is If payment or settlement of the account is made after the in- record by the prothonotstock of goods• wares, terest computation date, the payment must include the lien fil situated. These liens shall not attach to st 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) 6% per annum (due C.I.,G.R.,C.A.,S.T. date to payment date) Place of filing: The Notice of Lien shall be filed: B.L.,N.E.,G.P.,M.I. 6% er annum 1% per month (due date on 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 3/4 of 1% per month or fraction 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 L.F.T.,F.U. T. 1% per month or fraction AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE LIENS FOR TAXES M.C.R.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 automati a Ty 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. 1, 1982, the PA Department of Revenue will calculate 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 isfied from a subsequent Judicial sale or liability with which rate that will vary from calendar year to calendar year. Section 7345, as amended. the property may be charged. Exception: The commonwealth does not The applicable interest rates are as follows. r Section 1112-C of maintain priority of tax liens over any existing mortgages or Liens for Realty Transfer Tax arise undeINTEREST: Interest is calculated on a daily basis at the follow the Tax Reform Code of 1971. 72 P.S. Section 8112 C, as amended. isefiled�cSeerActrofeDec.r12ord994atPtLe 1015, No. 138.tax lien ingDelinquent Date Interest Rate Daily Interest Factor 1/1/88 thru 12/31/91 11% .000301 Liens for Liquid Fuels Tax arise under Section 13 of the 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 The Secretary or his delegate may issue a Certificate of Release 1%1 99 thru 12/31/99 7% .000192 Liens for Fuel Use Tax arise under Section 13 of the Fuel Use 1/1/00 thru 12/31/00 8% .000219 Tax Act, 72 P.S. Section 2614.13, as amended. of any lien imposed with respect to any tax if (a) the liability .000247 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 Liens for Motor Carriers Road Tax arise under Chapter 96 of ors(bjethe°9eabelitytbecomesnlegallyaunenforceableespect there 1/1/03 thru 12/31/03 5% .000110 the Vehicle Code, (15 Pa. C.S. 9615). Exce tion: Interest on Corporation Taxes is computed after the 1/1/04 thru 12/31/04 4% 000137 Tien is paid. 1/1/05 thru 12/31/05 �% 000192 1/1/06 thru 12/31/06 .000219 Liens for Inheritance Tax and Estate Tex arise under the In 1/1/07 thru 12/31/07 8% .000192 heritance and Estate Tax of 1982, Act of December 13, 1982, P.L. CLASSES OF TAX 1/1/08 thru 12/31/08 .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 (01) Capital Stock Tax 1/1///10 thru 1112///31/10 4% 00��82 1982, liens arise under the Inheritance and Estate Tax Act of F F (02) Foreign Franchise Tax 1/17ezesh��iat2become delinquent on or before Dec. 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.1. (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 P.U.R. (20) Public Utility Realty Tax calendar year. and Fees arise under Section 242, Act of March 4, 1971, No. 2 as S T (30) Shares Tax Interest is calculated as follows: amended, 72 P.S. Section 7242. 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. (60 ) Gross 50) Net aPremiums aDAILY INTEREST FACTOR. Tax Vehicle Code, (75 Pa C.S. 9815). M.I. (70) Marine Insurance Tax * Use this rate for M.C.R.T./IFTA 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 With (717) 787-1064. Chapter 90 of the Vehicle Code, (75 Pa. C.S. 9013).