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Home My WebLink About00-08403 REVK-159 (9-95) REVOOOK9 ......1 , I"~.~ COMMONWEALTH OF PENNSYLVANI#OO-~rJ3 DEPARTMENT OF REVENUE .J.L 'I,~~,o ~1 BUREAU OF COMPUANCE DEPT. 280946 $q,R'o'6G. PA 1712',0946 C~# Cfrm / ~tll()L(ra5J- CERTIFIED COPY OF LIEN F!LED-CfFICE OF TI.J:::O"^T!fON'Q "'- ''''.J,n TARY COURT OF COMMON PLEAS ot=OO DEe -4 PM I: 28 CUMBERLAND COUNTY, PENNSYLVANIA C~vr MILLER, JOHN D 1029 N MOUNTAIN RD HARRISBURG PA 17112-1751 EIN: 25,1815266/000 Notice Date: November 27, 2000 Notice Number: 526,039,100-112,2 To the Prothonotary of said court: Pursuant to the laws of the Commonwealth 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 90028176 10,01,98 12,31-98 1 214.20 372.46 TOTAL: 214,20 372.46 FILING FEE(S): 9.00 INTEREST COMPUTATION DATE: 12,07,00 The undersigned, the Secreta~y of Revenue (or an authorized delegate) of the Commonwealth of 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 therein due from suoh 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 Pennsylvania upo'n the taxpayer's property, real, personal, or both, as the case may be. ~a..~ SECRETARY OF EVENUE (OR AUTHORIZED DELEGATE) November 27, 2000 DATE PART 1 ' TO BE RETAINED BY RECORDING OFFICE ~iiIW<-il.'!;;i,j!l.~!liWlllib!'~~~!'lI~~~..."'li"i~A'">-,-;;r<,,,W"_~~' ,'"'kj:(""i,i\;i~:,lM\':.M:ii~~JiJajj~~1Ii!~I!iHPJ'ill~,,;;.,,,,~lllf] ]!Ii<<"j ;...;.., COMMONWEALTH OF PENNSYLVANIA VS MillER, JOHN D NOTICE OF TAX LIEN tiled this day 01 at m. LIENS FOR TAXES Liens for Corporation Taxes arise under Section 1401 of the Fiscal Code, 72 P.B. Section 1404, as amended. .Liens for Personal Income Tax and Employer 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 Section 1112-C of the Tax Reform Code 01 1971, 72 P,S, Section 8112,C, as amended, Liens tor Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act, 72 P .8. Section 2611-M, as amended. Liens tor Fuel Use Tax arise under Section 13 of the Fuel USE! Tax Act, 72 P,S. Section 2814.13, as amended. Liens tor 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 1982, Act ot December 13, 1982, PL 1086, No, 225 Section 1 et seq., 72 PA. C,SA Section 1701 et seq. (For decendants with date of death prior to December 13, 1982,Iiens arise under the Inheritance and Estate Tax Act of 1981,72 P.S, Section 2485 - 101 et seq,), Liens for State, or State and Local Sales, Use and Hotel Occupancy Tax and Public Transportation Assistance Fund Taxes and Fees arise under Section 242, Act ot March 4, 1971, No.2 as amended, 72 P.S. Section 7242, Liens for Motorbus Road Tax arise under Chapter 98 of PA Vehicle Code, (75 PA C.S, 9815). LIENS FOR TAXES. PENALTIES AND INTEREST GENERAL INFORMATION: Corooration Tax Liens provided under the Fiscal 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. Personal Income Tax Emoloyer Withholdin9 Tax. Reahy 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 where such property is-situated and shall not 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. v, _::~_,_,--~,~,::~"','"~,_'" ,.,,""'" ~~ ~_,~ ""__~A"'"" _", ",,",'~. _.,~,,,,,.,,_i'1,_:'(_,,,..,I,~~'__:<;_~,,,,,',.<<__.__,,-,,._'" .,~I~_"~:;!'~""__'- -~, ~ <," ~ _" h' . PLACE OF THE FILING NOTICE FORM PLACE OF FILING: The notice ot lien shall be tiled: (a) In the case ot Real Property, in the office of the Prothonotary ot the county in which the property subject to the lien is situated and (b) inthe case ot Personal Property, whether tangible or Intangibie, in the office ot 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 ot Lien is automatically revived and does not ,require refiling of the Notice by the Commonweahh, Any Notice of Lien filed by the Commonweahh shall have priority to, and be paid in full, before any other obligation, judgement, claim, lien, or estate is satisfied from a subse'quent 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 properiy recorded at the time that the tax lien is filed, SEE: Act ot December 12,1994, PL 1015, No,138, 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 thereot; or (2) the liability has become iegally unenforceable, EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. SElTLEMENT, OF ACCOUNT The l'Total'l 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., C.A., S.T. - 6% PER ANNUM (DUE DATE TO PAYMENT DATE) B.L., N.E., G.P.. M.1. - 6% PER ANNUM (DUEDATETO PAYMENT-DATE) P.U.R.. -1% PER MONTH OR FRACTION (DUE DATE TO PAYMENT DATE) P.I.T., E.M.T. .3/4 OF 1% PER MONTH OR FRACTION S. & U. . 3/4 OF 1% PER MONTH OR FRACTION R.T.T. - 6".4 PER ANNUM INH & EST. - 6% PER ANNUM L.F.T.. F.U.T. -1% PER MONTH OR FRACTION M.C.R.T. - 1% PER MONTH OR FRACTION O.F.T. .18% 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 DAILY INTEREST FACTOR 1/1/82 THRU 12/31/82 20% .000548 1/1/83 THRU 12131/83 16% .000438 1/1184 THRU 12/31/84 11% .000301 1/1185 THRU 12131185 13% .000356 1/1186 THRU 12131/86 100/0 .000274 1/1/87THRU 12131/87 9% .000247 1I1I88THRU 12131/91 11% .000301 1/1192 THRU 12131/92 9% .000247 1/1f93THRU 1'2131/94 7% .000192 1/1/95 THRU 12131/98 9% .000247 111/99 THRU 12131/99 7% .000192 111100 THRU 12131;00 8% .000219 .--Taxes that become delinquent on or before December 31, 1981 will remain a constant interest rate until the delinquent balance is paid off. u. 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 = (BALANCE OF TAX UNPAID) X(NUMBER OF DAYS DELINQUENT) X (DAILY INTEREST FACTOR) I ,,,. ~,~ H ,