HomeMy WebLinkAbout08-1264REVK-159 (12-07) REV000K9
BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG PA 17128-0948
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COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
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MILLER, ARLEEN B
2515 MARKET ST
CAMP HILL PA 17011
CERTIFIED COPY OF LIEN
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
EIN: 25-1729840/000
Notice Date: February 21, 2008
Notice Number: 978-081-208-021-6
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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 18127779 04-01-07 06-30-07 1 465.46 677.78
TOTAL: 465.46 677.78
FILING FEE(S): 19.00
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INTEREST COMPUTATION DATE: 03-02-08
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 against 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 Pennsylvania upon the taxpayer's property, real, personal, or both, as the case may be.
VPRVNl- February 21, 2008
IRETAIR*11 OF DATE
(OR AUTHORIZE LEGATE)
PART 1 - TO BE RETAINED BY RECORDING OFFICE
COMMONWEALTH OF PENNSYLVANIA
VS
MILLER, ARLEEN B
NOTICE OF TAX LIEN
day of
filed this
at M.
1 IFNC FQR 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 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 of 1971, 72 P.S. Section 8112-C, as amended.
Liens for Liquid Fuels Tax arise under Section 13 of the Liquid Fuels Tax Act,
72 P.S. Section 2611-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 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 of December 13, 198 decend, Now 5 dSection ate of
1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. For
death prior to December 13 1982, liens arise under the Inheritance and Estate
Tax Act of 1961, 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 of 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).
T '
GENERAL INFORMATION:
Qraoratjg Tax Liens provided under the Fiscal Code arise at the time of
settlement (assessment) and hare er liens ce upon he the franchises and filing of a Notice of Lien withta
real and personal, with ..-
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.
P M IfuliLIL-1 T RV L 1, 1 Imo Tak tjo?id F lei Tax F el 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
situated and
re
shall not attach to stock of goods, wares, or cord by the Prothonotary of the county where such property is
ordinary course of business of the taxpayer. The lien merchandise has priority fromthe date
of entry of record.
PLAID E nF THE FLNG NOTIGEOM cas PLACE OF FILING: The notice of lien shall be filed: (alnlwhiicch th a of Real
Property, in the office of the Prothonotary of the county if Wither
subject to the lien is situated and (b) in the case of Personal Property, which
tangible or intangible, in the office of the Prothonol:94 of the county in
the property subject to lien is situated.
p TIG REVIVAL OF NOTICE AND PRIORITY Of NOT
I ITA?? A
nEniFRAI_ 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 subse uent judicial
The Commolnweaith does not
the property may be charged. EXrEP
maintain priority of tax liens over any existing mortga es or liens which are
properly recorded at the time that the tax lien is filed. Act of December
12, 1994, P.L. 1015, No. 138.
ROLE BE nF 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 athe mount aas?ssessed together gwith all interest and roEX n respect
Interest on C2orporation I axehas s is co puled after a fen i paid.
SETTLEMENT OF ACCOUNT
The "Total" 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.I. _ 6% PER MONTH OR FRACTION (DUE DATE O PAYMENT DATE)
P.U.R.. 314 OF 1% PER MONTH OR FRACTION
P.I.T., E.M.T. 3/4 OF 1% PER MONTH OR FRACTION
S. U. 6% PER ANNUM
R.T. T. 6% PER ANNUM
INH & EST. 1% PER MONTH OR FRACTION
L.F.T., F.U.T. 19% 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:
ACTOR
DELINQUENT DATE INTEREST RATE DAILY INTEREST REST FACTOR
1/1/82 THRU 12131/82 20% .000438
1/1/83 THRU 12131183 16/ ,000301
1/1/84 THRU 12131/84 11% .000356
111/85 THRU 12131185 13% .000274
111/86 THRU 12131186 10% .000247
1/1/87 THRU 12/31/87 9% .000301
1/1/88 THRU 12131191 11% .000247
1/1/92 THRU 12131/92 9% .000192
1/1/93 THRU 12/31/94 7% .000247
1/1/95 THRU 12131198 9% .000192
1/1/99 THRU 12131199 7%
I/1/00 THRU 12/31100 8% .00219
000247
1/1101 THRU 12131/01 9% .000164
111/02THRU 12131/02 6/ .000137
1/1103 THRU 12131/03 5% .000110
1 /1/04 THRU 12131/04 4% .000137
1/1105THRU 12131105 5% .000192
1/1/06 THRU 12131/06 7% .000219
1/1107 THRU 12131107 8% .000192
111 /08 THRU 12131/08 71/6
---Taxes that become delinquent on or before December 31, 1981 will remain
a constant interest rate until the delinquent balance is paid 982 are subject to a
---Taxes that become delinquent on or after January 1, 1
variable interest that changes each calendar year.
---Interest is calculated as follows:
INTEREST
DELINQUENT) X (DAILY INTEREST ACTOR) ER OF DAYS
FIEVK-300 (0407) REVOOK10
BUREAU OF COMPLIANCE
PO BOX 280948
HARRISBURG, PA 17128-0948
COMMONWEALTH OF PENNSYLVANIA
DEPARTMENT OF REVENUE
V.
MILLER, ARLEEN B
2515 MARKET ST
CAMP HILL PA 17011
COURT OF COMMON PLEAS OF
CUMBERLAND COUNTY,
PENNSYLVANIA
AUTHORITY TO SATISFY
DOCKET NUMBER: 08-1264
DATE FILED: February 26, 2008
EIN: 25-1729840/000
NOTICE NUMBER: 578-544-008-040-1
To the Prothonotary of CUMBERLAND County:
The Commonwealth of Pennsylvania, Department of Revenue, the Plaintiff in the above action, acknowledges that the
above captioned Lien/Judgment note should be removed from the records thereof.
AND you, the Prothonotary of said Court, upon receipt by you of your costs of satisfaction are hereby authorized and
empowered, in the name and stead of the Plaintiff, to enter full satisfaction upon the record as fully and effectually, to
all intents and purposes, as we could were we present in person to do so; and for doing so, this shalt be sufficient
warrant of authority.
IN TESTIMONY WHEREOF, there is hereunto affixed the Seal of the Department of Revenue, Commonwealth of
Pennsylvania, this 01 day of April, 2008.
Thomas W. Wolf
Secretary of Revenue
Keith J. Richardson
Director, Bureau of Compliance
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