Loading...
HomeMy WebLinkAbout06-4313 REVK-159 (12-o~) REVOOOK9 COMMONWEALTH OF PENNSYLVANIA .M. DEPARTMENT OF REVENUE ~ BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 11. P-1/ 6/'I,(Jr, Ve. .2 '/.;J.fiL- R..-v, I PlJ IjJA CERTIFIED COpy OF LIEN l1.Dt. Y:3i3 ~ 7:- COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA DORSCH, JOSEPH M 3 ASPEN LN CARLISLE PA 17013-7831 SSN: 128-68-86631000 Notice Date: July 30, 2006 Notice Number: 122-534-706-072-5 To the Prothonotary 01 said court: Pursuant to the laws 01 the Commonwealth 01 Pennsylvania, there is herewith transmitted a certified copy of a lien to be entered of record in your county. 1 2 3 4 5 6 7 TAX TYPE ACCOUNT 10 TAX TAX EVENT TAX TOTAL PERIOD PERIOD NUMBER DUE DUE BEGIN END USE 10206863 10-01-04 10-31-04 1 1,852.50 2,365.14 TOTAL: 1,852.50 2,365.14 FILING FEE(S): 14.00 1'--_"1 ,-;--') ,~n -r; .-:.+- ..-' ---' , ' ;~;l;,~q r,." Co !'>j ~"j C"j ~~:6 (,', --<. INTEREST COMPUTATION DATE: 08-09-06 The undersigned, the Secretary 01 Revenue (or an authorized delegate) 01 the Commonwealth 01 Pennsylvania, certifies this to be a true and corred copy 01 a lien against the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which, alter demand for payment thereol, remains unpaid. The amount 01 such unpaid TAX, INTEREST, ADDITIONS or PENAL TIES is a lien In favor of the Commonwealth of Pennsylvenla upon the taxpayer's propeny, real, personal, or both, as the case may be. July 30, 2006 DATE PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLYANIA VS DORSCH, JOSEPH M NOTICE OF TAX LIEN filed this day of at m, LIENS FOR TAXES Uens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.S. Section 1404, as amended. Uens for PelBOllallncome Tax and Employer WIthholding Tax arise under Section 345 of the Tax Reform Code of 1971, 72 P.S, Section 7345, as amended. Uens for Realty Transfer Tax arise under Section 1112-C of the Tax Reform Code of t 971, 72 P .S. Seclion 8112-C, as amended. Uens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P.S. Section 26t1-M, as amended. Liens for Fuel Use Tax arise under Section 13 of the Fuel Use Tax Act, 72 P,S. Section 2614.13, as amended. Liens for Molor Carriers Road Tax arise under Chapter 96 of the PA Vehicle Code, (75 PA. C.S. 9615). Liens for Inheritance Tax and Estate Tax arise under the Inheritance and Estate Tax Act of 1982, Act of December 13, 1982, P.L. 1086, No. 225 Section 1 81. seq., 72 PA. C,S.A, Section 1701 et seq. (For decendants with date of death prior to December 13, 1982, liens arise under the Inheritance and Estate Tax Act of 1961,72 P.S. Section 2485 - 101 81. seq.). Liens for Stale, or Stete and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242,ActofMarch 4,1971, No.2 as amended, 72 P.S. Section 7242. Uens for Motorbus Road Tax arise under Chapter 98 of PA Vehicla Code, (75 PA C.S. 9815). LIENS FOR T AXES. PENALTIES AND INTEREST GENERAL INFORMATION: Co(pOration Tax Liens provided under the Fiscal Code arise at the time of settlement (assessment) andareliena upon the franchises and property, both real and personal, with no further notice The filing of a Notice of Uen with a county Prothonotary is not a requisite, and the lien remains in full force and validity without filing of revival until peid. Inheritan08 Tax Uens are liens on real estate which continue until tax Is paid. Personal Income Tax ErnoIover Withholdina Tax Realtv TrBnRfar Tax SalAS and Use Tax Liauid Fuels Tax FusllJAS Tax Motor Carriars Road Tax and Motorbus Tax liens are liens upon the franchises as well as real and pelBOllal property of taxpayers, but only after they have been entered and docketed of record by the Prothonotary of the county where such property Is situated and shall nol attach to stock of goods, wares, or merchandise regularly used In the ordinary course of business of the taxpayer. The lien has priority from the date of entry of record. PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice of lien shall be filed: (a) In the case of Real Property, in the office of the Prothonotary of the COunly fn which the property subject to the lien is situated and (b) In the case of Personal Property, whether tangible or intangible, in the ofIlce of the Prothonotary of the county in which the property subject to lien is situated. AUTOMATIC REVIVAL OF NOTICE AND PRIORITY OF NOTICE GENERAL RULE' Accordlng to the FI8caI Code, the Notice of Lien is automatically revived and dOes not require reflllng of the No1Ice by the Commonwealth, Any NoIlce. of uen, filed by the Conlrno. IM9ldth shall h.ve priority to, and be pald In 1uII, lleIWe any o1her obI~,~ claim, lien, or estate Is satiefled from a sub88aUent ludlcial sale or II with which the proparty may be charged. ~. The Commo does not maintain priority of tax liens over any exl!'fin\l mor1g~~ or liens which are property recorlfed at the time that the tax lien IS tiled. llff; Aa of December 12,1994, P.L.1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretary or his delegate may prescribe, the Secretary or hi. delegate may issue a certfficate of rale... of any lien Imposed with respect to any tax If: (1) the liability Is satiefled, satiafBction consisting of payment of the smount a.....1Id ~ WIth a1111l1eretll and.coaI8ln reapect thereof; or (2) the "ability has ~Iy unenforceable. EXCEPTIQt,j; Interest on COrporation Tax.s is .alIer a lien l.paId. sen. S;III;NT OF ACCOUNT The "Total" column (Column 7) for each Iype of tax "sted on this Notice of Lien compriseB the balance of Tax llue (Colurm6) plus .......d addItIOns and/or penalties, and ....ssed and seaued interest up to the intarest computation date on the face of this notice. ff payment or settlement of account is made after the Interest computation date, the payment must include the IIan ftllng costs and accrued Interest from the interest computation dale to and 1I1rough 1I1e payment dste. For any delinquent taxes due on or before December 31, 1981, interest is imposed at the following ratas, C.S., F.F., C.L., C.N.!. .6% PERAN\I UM~UEDATETO PAYMENTDA~ Col., G.R., a.A., S.T. . n. PER ANNUM DUE DATE TO PAYMENT OAT B.L., N.E., G.P., M.I. - n. PIiAAHNl.WI DUEDATETO PAYMENTDA P.U.R.. .1%PEAMONTH RFMCTION(DUEDATETO AYMENTDATE) PJ.T., E.M.T. . 314 OF 1% PERMONTHOA FRAC1JON s. & u. - 31.. OF ,% PER MONTH OR FRACTION R.T.T. - e% PER ANaIM INH a EST. . 8'% PER~UM LET., F.U.T. -1% PER MONTH ORFFlACTION M.O.R.T. ,''%PlRMONTHORFRAC'TION a.F.r. -18% PERWItN For all taxes that are originally due and payable on and alter January I, 1982, the PA Deparlment of Revenue will calculate dally interest on all tax deficiencies using an annual Interest rate thet will vary from calendar year. Interest is calculated on a dally bsale at the following ratas: OEUNQUENT DATE INTEREST RATE CAlLY INTEREST FACTOR 1/1/82 THRU 12/31182 1/1/83 THRU 12/31183 1/1184THRUl213tlB4 1/111S THRU 12/31185 1I118eTHRU 12/31186 1/1/87 THRU 12/31187 1I1IBBTHRU 12/31181 1/1182THRUt2l3tfl2 1/1183 THRU 12131194 1/1/eTHRU 12/31188 1/1/99 THAU 1atalle8 1/1100THRUl2131fOO 1/1101 THRU 12/31101 1I1102THRU 12/31102 111103 THRU 12131103 1/1104THRU12131104 1/1100 THRU 12111106 1I1J08THRU121311011 20% ,.,. "''' "... '0% ... "... ... '" ... '" ... ... .,. ... .... ... '" .000048 ....... .000301 .000'" .000274 .000247 .000301 .000247 .0001112 .0(10147 ,000'12 .00021ll .000247 .000114 .000137 .000110 .000137 .000182 -..Taxes that become delinquent on or before December 31,1981 will remain a constant intarest rate until the delinquent belance Is paid off. ---Taxes that become delinquent on or after January 1, 1982 are subject to a variable interest that changes each calendar year. ..-Interest is calculated as follows: INTEREST "(IAl~ .. TAX u=. ))'I!DUINR. OF DAYS DEt:lNClI.lIJIf !(UlLvllil1'EPMm:lRl!