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HomeMy WebLinkAbout08-1264REVK-159 (12-07) REV000K9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128-0948 0s - 10?L Y eK tL 3Losv COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE Ct C;? Ll-? $"14.00 ?d- ?1-?- jZ*fi aas3yD 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 r 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 . t -7 Cep `?E c < 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 oILL z INC Q L-U > Q w Zz Jj OW oo ZW z co o it ui N a? z rA U Z LL LL. J 00 P ? 0 Z ? Q c U irz° ° QZ w z u1 t- l- 3Q w u,, o a o Z? ?a z Q U 0 0 e, r7R Ilk NX) e.y c? ex? x?• X-