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BUREAU OF COMPLIANCE
DEPT. 280946
HARRISBURG, PA 11128-0946
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WHITMER, ROBERT
117 WALNUT DALE
SHIPPENSBURG PA
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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CERTIFIED COpy OF LIEN
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COURT OF COMMON PLEAS OfJO JUI - c: AIM 8' ! Q
CUMBERLAND COUNTY ~ .J " ' ~
PENNSYLVANIA ' "
CUMBtRLAND COUN1Y
PENNSYLVANIA
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17257-9693
EIN: 25-1637994/000
Notice Date: June 20, 2000
Notice Number: 957-591-900-061-5
To the Prothonotary of said court: Pursuant to the laws of the
CommonweaHh of 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 ID TAX TAX EVENT TAX TOTAL
PERIOD PERIOD NUMBER DUE DUE
BEGIN END
EMPL 903S0493 07-01-9S 09-30-9S 1 0.01 555.07
TOTAL: 0.01 555.07
FILING FEE(S): 9.00
INTEREST COMPUTATION DATE: 06-30-00
The undersigned, the Secretary of Revenue (or an authorized delegate) of the Commonwealth of Pennsylvania, certifies this to be a true and correct
copy of a lien ag~inst the above named taxpayer for unpaid TAX, INTEREST, ADDITIONS or PENALTIES therein due from such taxpayer and which,
after demand for payment thereof, remains unpaid. The amount of such unpaid TAX, INTEREST, ADDITIONS or PENALTIES is a lien in favor of the
Commonwealth of Perinsylvania upon the taxpayer's property, real, personal, or both, as the case may be,
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SECRETARY Of EVENUE
(OR AUTHORIZED DELEGATE)
June 20, 2000
DATE
PART 1 - TO BE RETAiNED BY RECORDING OFFICE
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COMMONWEAL TI1 OF PENNSYLVANIA
VS
WHITMER, ROBERT L
NOTICE OF TAX LIEN
filed this
day of
at
m,
LIENS FOR TAXES
Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72
P .S. Section 1404, as amended.
Liens for Personal Income Tax and Emplolfer Withholding Tax arise under
Section 345 of the Tax Reform COde of '1971, 72 P.S. Section 7345, as
amended.
Liens for Realty Transfer Tax arise under SE~ction 1112-C of the Tax Reform
Code of 1971,72 P.s. Section S112-C, as amended.
Liens for Liquid Fuels Tax arise under Secticm 13 of the Liquid Fuels Tax Act,
72 P.s. Section 2611-M, as amended.
Liens for Fuel Use Tax arise under S$ction 1:3 of the Fuel Use Tax Act, 72 P.B,
Section 2614.13, as amended.
Liens for Motor 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 19S2, Act of December 13, 19S2, PL 10S6, No. 225 Section
1 el. seq., 72 PA, C.SA Section 1701 el. Sllq. (For decendants wifh date of
death prior to December 13, 1982, liens arise under the Inheritance and Estate
Tax Act of 1961,72 P.s. Section 24S6 - 101 .1. seq.),
Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and
Public Transportation Assistance FUhd Taxe,s and Fees arise under Section
242, Act of March 4,1971, No, 2 as amended, 72 P.s. Section 7242,
Liens for Motorbus Road Tax arise ul"1der Chapter 98 of PA Vehicle Code, (75
PA C.S. 9S15),
LIENS FOR T AXES. PENALTIES AND INTEREST
GENERAL INFORMATION:
Corooration Tax Liens provided under the I=iscal Code arise at the time of
settlement (assessment) and are liens upon the franchises and property, both
real and personal, with no further notice. The filing of a Notice of Lien with a
county Prothonotary is not a requisite, and the lien remains in full force and
validity without filing of revival until paid.
Inheritance Tax Liens are liens on real estate which continue until tax is paid.
Personallncoms Tax. Employer Withholding Tax Realty Transfer Tax Sales
and Use Tax liquid Fuels Tax Fuel Use Tax Motor Carriers Road Tax and
Motorbus Tax liens are liens upon the franchises as well as real and personal
property of taxpayers, but only after they,have been entered and docketed of
record by the Prothonotary of the county whore such property is situated and
shall not attach to stock of goods, wates, 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 flied: (a) In the case of Real
Property, in the office of the Prothonotary of the county in which the property
subject to the lien is situated and (b). in the case of Personal Property, .whet~er
tangible or intangible, in the office 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: According to the Fiscal Code, the Notice of Lien is
automatically revived and does not require refiling of the Notice by the
Commonwealth. Any Notice of Lien filed by the Commonwealth shall have
priority to, and be paid'in full, before any other obligation, judgement, claim,
lien, or estate is satisfied from a subsequent judicial sale or liability with which
the property may be charged, EXCEPTION: The Commonwealth does .not
maintain priority of tax liens over any existing mortgages or liens which are
properly recorded at the time that the tax lien is filed. SEE: Act of December
12,1994, PL 1015, No, 13S,
RELEASE OF LIEN
Subject to such regulation as the Secretary or his delegate may prescribe, the
Secretary or his'delegate-may issue a certificate of release of any lien imposed
with respect to any tax if: (1) the liability is satisfied, satisfaction consisting of
payment of the amount assessed together with all interest and costs in respect
fhereof; or (2) fhe liability has become fegally unenforceable. EXCEPTION:
Interest on Corporation Taxes is computed after a lien is paid.
SETTLEMENT OFACCOUNT
The liT otal" column (Column 7) for each type of tax listed on this Notice of Lien
comprises the balance of Tax Due (Column 6) plus assessed additions and/or
penalties, and assessed and accrued interest up to the interest computation
date on the face of this notice.
If payment or settlement of account is made after the interest computation date,
the payment must include the lien filing costs and accrued interest from the
interest computation date to and through the payment date.
For any delinquent taxes due on or before December 31,1981, interest is
imposed at the following rates,
C.S., F.F., C.L., C.N.I. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
C.I., G.R., CA, S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE)
B.L., N.E., G.P., M.I. ~6% PER ANNUM (DUE DATE TO PAYMENT DATE)
P.U.R.. .1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE)
P.I.T.. E.M.I. .314 OF 1% PER MONTH OR FRACTION
s. & U. - 3/4 OF 1% PER MONTH OR FRACTION
R.T.T. - 6% 'PER ANNUM
INH&EST. ~6%PERANNUM
L.F.T., F.U.T. .1% PER MONTH OR FRACTION
M.C.R.I. ~ 1% PER MONTH OR FRACTION
O.F.T. - 1SO,k PER ANNUM
For all taxes that are originally due and payable on and after January 1, 1982,
the PA Department of Revenue will calculate daily interest on all tax
deficiencies using an annual interest rate that will vary from calendar year.
Interest is calculated on a daily basis at the following rates:
DELINQUENT DATE INTEREST RATE CAllY INTEREST FACTOR
111182 THRU 12131182 20% .000548
111/83 THRU 12131183 16% .000438
111184 THRU 12131184 11% .000301
1/1185 THRU 12131185 13% .000356
1I1I86THRU 12131186 10% .000274
1/1187 THRU 12131187 9% .000247
1/1/88THRU 12/$1/91 11% .000301
1/1/92 THRU 12/31/92 9% .000247
1/1193 THRU 12131/94 7% .000192
1/1/95 THRU 12131/98 9% .000247
1/1/99 THRU 12{31/99 7% .000192
1/1/00 THRU 12fS1/00 8% .000219
mTaxes that become delinquent on or before December 31, 1981 will remain
a constant interest rate until the delinquent balance is paid off.
m Taxes that become delinquent on or after January 1, 1982 are subject to a
variable interest that changes each calendar year.
n~lnterest is calculated as follows:
INTEREST = (BALANCE OFTAX UNPAID) X(NUMBER OF DAYS
DELlNQUEN1) X (DAILY INTEREST FACTOR)
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REVK.300 (8-01) REVOOK10
BUREAU OF COMPLIANCE
DEPT. 2130948
HARR!sl3URG, PA 17128-0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
AUTHORITY TO SATISFY
WHITMER, RmBERT L
117 WALNUT DALE RD
SHIPPENSBURG PA 17257-9693
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
DOCKET NUMBER: #00-4767CIVIL
DATE FILED: July 5, 2000
EIN: 25-1637994/000
NOTICE NUMBER: 910-314-201-101-3
To thE! Prothonotary of CUMBERLAND County:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledgE!s that the
abovE! captioned Lien/Judgment note should be removed from the records thereof.
AND you, the Prdthonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and
empowered, in th~ name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to
all intents and p~rposes, as we could were we present in person to do so; and for doing so, this shall be sufficient
warrant of authOrity.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of
Penn5ylvania, this 13 day of OctobE!r, 2001.
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Larry P. Williams
Secretary of Revenue
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Dorothy A. Totton
Director, Bureau of Compliance
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