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REVK-159 (12-o~) REVOOOK9
COMMONWEALTH OF PENNSYLVANIA .M.
DEPARTMENT OF REVENUE ~
BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0948
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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
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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%
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.000048
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.000301
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.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!