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Home My WebLink About08-5719REVK-159 (07-08) REVOOOK9 BUREAU OF COMPLIANCE PO BOX 280948 HARRISBURG PA 17128.0948 C:k._ ~ i z r9 ~ COMMONWEALTH OF PENNSYLVANIA DEPARTMENT OF REVENUE CERTIFIED COPY OF LIEN 7'u''^~ HURST, MICHAEL M 124 SMITHDALE RD SHIPPENSBURG PA 17257-9525 COURT OF COMMON PLEAS OF CUMBERLAND COUNTY, PENNSYLVANIA SSN: 171-68-05301000 Notice Date: September 21, 2008 Notice Number: 681-665-508-091-6 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 SALES 81881674 07-01-07 09-30-07 1 169.43 298.99 SALES 81881674 10-01-07 12-31-07 1 465.06 641.12 TOTAL: 634.49 940.11 FILING FEE(S): 19.00 C? ~ C7 C* ~ -rt ~L. ~~ is + ~ -n ' . .f i %f;? ~ Cri ~ y~ t{, f, . -fir-, ~~ ~~ `~~ _._. --~ ._.. INTEREST COMPUTATION DATE: 10-01-08 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. iA~ September 21, 2008 ARY OF REVENUE DATE {OR UTHORIZED DELEGATE) PART 1 - TO BE RETAINED BY RECORDING OFFICE COMMONWEALTH OF PENNSYLVANIA VS HURST, MICHAEL M NOTICE OF TAX LIEN filed this day of m. 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, 1982, P.L. 1086, No. 225 Section 1 et. seq., 72 PA. C.S.A. Section 1701 et. seq. (For decendants with date of death prior to Decen~er 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). GENERAL INFORMATION: ['~+ ~+eation TaY 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 untiltax is paid. P - ar+d U~ Ta.Y LiglJjd Fuels Tax Fuel Use TaY Md~x Carriers Tax end Motorbus Tax liana 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 stuated 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. PI ACE 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 county In which tf~ property sublect to the lien is situated and (b) in the case of Personal Property, whether tangible or intangible, in the office of the Prothonotary of the county m which the property subject to lien is situated. ptIrOMATIC 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 Notices 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 subsec~ue~nt judicial sale ar liablilty 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, P.L. 1015, No. 138. RELEASE OF LIEN Subject to such regulation as the Secretar)1 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 rf: (1) the liability is satisfied, satisfaction consisting of payment of the amount assessed together with all interest and costs in respect. thereof; or (2) the liability has become legally unenforceable. EXCEPTION: Interest on Corporation Taxes is computed after a lien is paid. 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 andLor 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 me interest cxmputation 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 ANNUM (DUE DATE TO 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% 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 wit! v8ry from cater-dar year. Interest is calculated on a daily basis at the following rates: DELINQUENT DATE INTEREST RATE DAILY INTEREST FACTOR 1!1182 THRU 12/31!82 20% .OOD546 111/83 THRU 12/31!83 16% •~~ 1 /1 /84 THRU 12/31/84 11 % .000301 111185 THRU 12/31!85 13% •~'~` 1!1188 THRU 12/31/88 10% .000274 111187 THRU 1?131l87 9 % .000247 1/1/89 THRU 12/31/91 11% •006301 1/1/92 THRU 12/31/92 9% .000247 1/1/93 THRU 12/31/94 7% .000192 1/1/95 THRU 12/31/98 9% .000247 1/1/99 THRU 12/31/99 7% .000192 vvoo THRU t~tloo e% .noo2le vvoi THRU17181/Ot 9% ~ 1/1!02 THRU 12!31/02 6% .000184 1 /1103 THRU 12131/03 5 % •000137 1 /1 /04 THRU 12I31roa 4 % .000110 1/1!05 THRU 12'31 5% .000137 1/1106 THP.U 121'91N6 7% .000192 1N/07 THRU t?i91/07 8% .000219 1/1108 THRU 121'81/08 7% .000192 ---Taxes that become delinquent on or before. December 31, 1981 will remain a constantinterest rate urrtfi delinquent tsalance is paid off. ---Taxes that tyecome delinquent on or after January 1, 1982 are subject to a variable intermit that changes each calertdsx year. ---Interest is calculated ~ foAows: INTERN = (BALlttICE Ofc TAX U~p ~FIJ~Mi~I OF DAYS DELMWUEN'th X (DAILY MtTE1~~}